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All Journal JRB-Jurnal Riset Bisnis MBIA Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Abdimas Mandiri Jurnal Ekuilnomi Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) JIAR
Dimas Pratama Putra
Fakultas Ekonomi, Universitas Tridinanti
Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : MBIA

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ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH Dimas Pratama Putra
MBIA Vol 18 No 2 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.331 KB) | DOI: 10.33557/mbia.v18i2.505

Abstract

Abstract This study was conducted on Islamic Banking in Indonesia. The direction of this study to analyze financial performance of Islamic banking with income statement approach and value added approach. Population in this study is the 13 islamic Banks. The sample is taken using purposive sampling with specified criteria resulting 6 islamic Banking in Indonesia. This study conducted through Paired samples t-test by using SPSS 20. For testing the variable, researcher exercise financial rasio. The results show that : (1) There are significant differences on the ROA ratio if analyzed with income statement approach and value added approach, (2) There are significant differences toward ROE ratio with income statement approach dan value added approach, (3) There are significant differences on the LBAP ratio if analyzed with income statement approach and value added approach, (4) There are significant differences toward NPM ratio with income statement approach and value added approach. The overall results of the study are significant differences in financial performance with income statement approach and value added approach.
Co-Authors Agung Anggoro Seto Hendri Wijaya Ima Andriyani Meti Zuliyana Padriyansyah Padriyansyah Sasiska Rani Sugiharto Sugiharto Syahyuni Syahyuni