Sabtu, 10 November 2012

ANALISIS KINERJA KEUANGAN BANK SYARIA H DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH

WAHDINI MARETHA
UNIVERSITAS SYIAH KUALA
ABSTRACT
The objective of this research is analyzing the financial performance of Shariah Bank by using Income Statement Approach and Value Added Approach through financial ratios which is consisted of ROA, ROE, ratio of total net income to productive assets, NPM, and BOPO. The object of this research are PT Bank Muamalat Indonesia Cabang Banda Aceh and Bank Aceh Syariah. The data that is used in this research is the secondary data, which is the quarter financial statements PT Bank Muamalat Indonesia Cabang Banda Aceh and Bank Aceh Syariah Period 2008-2010 and analysed by descriptive statistics and independent sample t-test. The results of PT BMI Cabang Banda Aceh show that the financial ratio ROE and ratio of total net income to productive assets have a significant difference between Income Statement Approach and Value Added Approach, while the ROA, NPM and BOPO ratio there is not a significant difference between Income Statement Approach and Value Added Approach while BAS shows that the financial ratio ROA, ROE, ratio of total net income to productive assets, NPM, BOPO there is not a significant difference between Income Statement Approach and the Value Added Approach. Based on Income Statement Approach, PT BMI Cabang Banda Aceh and BAS have a significant difference in ratio of total net income to productive assets and NPM, while in ratio ROA, ROE and BOPO there is not a significant difference. Based on Value Added Approach PT BMI Cabang Banda Aceh and BAS there is a significant difference in ratio ROE, of comparision net profit ratio of productive assets and NPM while in ratio ROA and BOPO there is not a significant 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.

Keywords: Financial Performance, Shariah Bank, Income Statement Approach, Value Added Statement

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