ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME STATEMENT DAN PENDEKATAN VALUE ADDED STATEMENT : Studi Kasus Pada Bank Umum Syariah di Indonesia Periode Tahun 2011 – 2015

Solihati, Siska Yulia (2017) ANALISIS PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME STATEMENT DAN PENDEKATAN VALUE ADDED STATEMENT : Studi Kasus Pada Bank Umum Syariah di Indonesia Periode Tahun 2011 – 2015. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana kinerja keuangan perbankan syariah di Indonesia yang diukur dengan rasio Return On Assets (ROA), Return On Equity (ROE), dan Net Profit Margin (NPM) berdasarkan pendekatan income statement dan pendekatan value added statement dan untuk mengukur perbedaan atas kinerja keuangan perbankan syariah di Indonesia berdasarkan pendekatan income statement dan pendekatan value added statement pada Bank Umum Syariah di Indonesia periode tahun 2011 – 2015. Metode Penelitian yang digunakan dala penelitian ini adalah metode penelitian deskriptif dan metode penelitian komparatif. Pengambilan sampel dalam penelitian ini dilakukan dengan teknik Purposive Sampling. Terdapat 11 Bank Umum Syariah yang memenuhi kriteria untuk digunakan sebagai sampel penelitian. Metode analisis yang digunakan adalah uji beda Paired Samples T Test. Berdasarkan hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan yang signifikan pada rasio ROA, ROE, dan NPM perbankan syariah jika dianalisis dengan pendekatan income statement dan pendekatan value added statement. Demikian juga dengan kinerja keuangan secara keseluruhan.;---The purpose of this research is to find out how the financial performance of Islamic banking in Indonesia as measured by the ratio of Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) based on the income statement approach and value added approach to measure the difference over the financial performance of Islamic banking in Indonesia based on the income statement approach and value added approach on public Bank Syariah in Indonesia years period 2011 – 2015. Research methods used in this research is descriptive research methods and comparative research methods. Sampling in this research was conducted with the Purposive Sampling technique. There are 11 public Bank Sharia which meets the criteria to be used as a sample research. Methods of analysis used is different from Paired Samples T test. based on the results of hypothesis testing indicate that there are significant difference in the ratio ROA, ROE, and NPM Sharia banking is analyzed with the income statement approach and value added approach. Likewise with overall financial performance.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA SOL a-2017; Pembimbing : I. Armin; NIM : 1305117.
Uncontrolled Keywords: Kinerja Keuangan, Laporan Laba Rugi, Laporan Nilai Tambah, Bank Syariah, Financial Performance, Income Statements, Value Added Statement, Islamic Banks.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Isma Anggini Saktiani
Date Deposited: 16 Mar 2018 08:18
Last Modified: 16 Mar 2018 08:18
URI: http://repository.upi.edu/id/eprint/30014

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