ANALISIS PERBANDINGAN KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME STATEMENT (ISA) DAN VALUE ADDED REPORTING (VAR) DENGAN STATEMENT OF FINANCIAL POSITION (Studi Empiris Pada Bank yang Terdaftar di Bank Umum Syariah)

Abstract

ABSTRACT
The objective implemented this study was to assess the financial
performance of Islamic banking specifically Islamic banks registered in the
Islamic Banks (BUS) when calculated using the approach of the income
statement, statement of financial position and value added reporting and to obtain
empirical evidence about the performance differences of Islamic banking
registered in the Islamic Banks (BUS) and the computations can be seen from the
ratios return on assets (ROA), return on Equity (ROE), total net income by total
assets (LBAP), net profit Margin (NPM) and the ratio of costs operational
operating income (ROA). The type of this research is quantitatively using
comparative research method. Comparative study that is comparing. The
population in this study is an Islamic commercial bank in Indonesia in the period
2012-2016. The sample in this study are listed Islamic bank in Islamic Banks
(BUS) in the period 2012-2016. Analysis was used to examine the hypothesis of
this research is the analysis of descriptive statistics, normality test and different
test independent t-test. The results of this study indicate that there are significant
differences between the financial results calculated by using the approach of the
income statement, statement of financial position and value added reporting.
Keyword: Financial, Islamic Banking, Income Statement (ISA), Statement Of
Financial Position.