ANALISIS PERBEDAAN KINERJA KEUANGAN BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DENGAN MENGGUNAKAN SHARI'ATE VALUE ADDED APPROACH
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
PUSPA, NINDY DESTYA
Subject
657.9 - ACCOUNTING-BANK
Datestamp
2017-07-04 08:01:51
Abstract :
This objectives of this research are to analyze the differences of financial performance in syariah commercial bank and syariah business unit using shari'ate value added approach . The financial ratio which is used consist of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) , Operating cost and Opera ting Income (BOPO), and Financing to Deposit Ratio (FDR). Objects used in this study were two types of banking that are Syariah Commercial Banks and Syariah Business Units. The population of this study are the financial statements of Syariah Commercial Ban ks and Syariah Business Units, while the sample used is the 2008 - 2012 financial statements using the approach of Shariâ??ate Value Added Statement. The analytical tool used to prove the hypothesis of this study is an Mann - Whitney Test with the help of the pr ogram SPSS 20.00. The results showed that the financial ratio Return on Assets (ROA) not found significant differences between the financial performance of Syariah Commercial Banks and Syariah Business Units. While the results showed that the financial rat ios Return on Equity (ROE), Net Profit Margin (NPM) , Operating cost and Operating Income (BOPO), and Financing to Deposit Ratio (FDR) there are significant differences between the financial performance of Syariah Commercial Banks and Syariah Business Units . Keywords: Financial Performace, Syariah Commercial Bank , Syariah Business Unit , Shari'ate Value Added Approach .
This objectives of this research are to analyze the differences of financial performance in syariah commercial bank and syariah business unit using shari'ate value added approach . The financial ratio which is used consist of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) , Operating cost and Opera ting Income (BOPO), and Financing to Deposit Ratio (FDR). Objects used in this study were two types of banking that are Syariah Commercial Banks and Syariah Business Units. The population of this study are the financial statements of Syariah Commercial Ban ks and Syariah Business Units, while the sample used is the 2008 - 2012 financial statements using the approach of Shariâ??ate Value Added Statement. The analytical tool used to prove the hypothesis of this study is an Mann - Whitney Test with the help of the pr ogram SPSS 20.00. The results showed that the financial ratio Return on Assets (ROA) not found significant differences between the financial performance of Syariah Commercial Banks and Syariah Business Units. While the results showed that the financial rat ios Return on Equity (ROE), Net Profit Margin (NPM) , Operating cost and Operating Income (BOPO), and Financing to Deposit Ratio (FDR) there are significant differences between the financial performance of Syariah Commercial Banks and Syariah Business Units . Keywords: Financial Performace, Syariah Commercial Bank , Syariah Business Unit , Shari'ate Value Added Approach .
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