ANALISIS PERBEDAAN KINERJA KEUANGAN BANK SYARIAH
MANDIRI DENGAN MENGGUNAKAN SHARI’AH VALUE
ADDED APPROACH DAN INCOME STATEMENT
APPROACH PERIODE 2007-2011
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PRASETYA, OCTA EKA
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2017-05-15 10:15:30
Abstract :
This objectives of this research are to analyze the differences of financial performance of islamic bank by using income stetement approach and value added aproach based on financial ratio. The financial ratio which is used consist of ROA, ROE, the ratio between the total net icome by earning assets, NPM, and BOPO. The object which used in this research is PT. Bank Syariah Mandiri Indonesia. The population of this research is the financial report of PT. Bank Syariah Mandiri, while the sample of this research was the financial report year 2007- 2009 for each approaches that are Income Statement Approach and Value Added Approach. Analysis tool used to prove the hypothesis of this research is an independent sample t-test. The result showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) There are significant differences between the Income Statement Approach and Value Added Approach, while the BOPO ratio between the Income Statement Approach and Value Added Approach there is not a difference. But when viewed in the overall level of profitability shows that there are significant differences between the Income Statement Approach and Value Added Approach. Keyword : Financial performace, Islamic banking, Syariah Enterprise Theory (SET), Value Added report.
This objectives of this research are to analyze the differences of financial performance of islamic bank by using income stetement approach and value added aproach based on financial ratio. The financial ratio which is used consist of ROA, ROE, the ratio between the total net icome by earning assets, NPM, and BOPO. The object which used in this research is PT. Bank Syariah Mandiri Indonesia. The population of this research is the financial report of PT. Bank Syariah Mandiri, while the sample of this research was the financial report year 2007- 2009 for each approaches that are Income Statement Approach and Value Added Approach. Analysis tool used to prove the hypothesis of this research is an independent sample t-test. The result showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) There are significant differences between the Income Statement Approach and Value Added Approach, while the BOPO ratio between the Income Statement Approach and Value Added Approach there is not a difference. But when viewed in the overall level of profitability shows that there are significant differences between the Income Statement Approach and Value Added Approach. Keyword : Financial performace, Islamic banking, Syariah Enterprise Theory (SET), Value Added report.
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