BibTex Citation Data :
@article{DJA6040, author = {M. Amrullah Reza P.T and Adityawarman Adityawarman}, title = {ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH MENGGUNAKAN PENDEKATAN LABA RUGI (INCOME STATEMENT) DAN NILAI TAMBAH (VALUE ADDED STATEMENT)}, journal = {Diponegoro Journal of Accounting}, volume = {0}, number = {0}, year = {2014}, keywords = {financial performance , Islamic banking , income , value -added , enterprise sharia theory , ROA , ROE , LBAP , NPM .}, abstract = { This study aims to analyze whether there are significant differences of Islamic banking financial statements using the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM . Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows. The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that profabilitas contained significant levels of each difference between the income statement approach and value added approach . }, issn = {2337-3806}, pages = {42--50} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/6040} }
Refworks Citation Data :
This study aims to analyze whether there are significant differences of Islamic banking financial statements using the income statement approach and value added approach is measured using financial ratios . Financial ratios used in this study is ROA , ROE , LBAP and NPM .
Objects used in this study is the financial statements have been audited by an independent auditor in the period 2010 - 2012 of Bank Mega Syariah , Bank Muamalat Indonesia , Bank Syariah Mandiri , BCA Syariah , BRI Syariah , Bank Panin Syariah and the Syariah Bukopin using two approaches is income statement approach and value added approach . The analytical tool used in this study is paired samples test with SPSS 17.00 for Windows.
The results of this study indicate that the ratio of ROA , ROE , LBAP and NPM has a significant difference between the income statement approach and value added approach . While the overall performance showed that profabilitas contained significant levels of each difference between the income statement approach and value added approach .
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806