Analisis Perbandingan Kinerja Keuangan Bank Rakyat Indonesia Syariah Menggunakan Pendekatan Laba Rugi Dan Nilai Tambah
The objectives of this study are to analyze the differences in financial performance of Islamic bank by using the income statement approach and value added approach on financial ratios. Financial ratios used consisted of ROA, ROE, the ratio between the total net income by total earning assets. Object used in this research is PT. Bank Rakyat Indonesia Syariah. The population of this research is the financial statements PT. BRI Syariah, while the sample was consolidated financial statements year 2008-2010 for each of Income Statement Approach and Value Added Approach. The objectives use comparative descriptive method, which is descripting the result of financial performance at 2008, 2009 and 2010 which is using Income Statement Approach and Value Added Approach. The results showed that the average financial ratio (ROA, ROE, net profit ratio of productive assets, and NPM) there are significant differences between the Income Statement Approach and Value Added Approach, while the BOPO ratio between the Income Statement Approach and the Value Added Approach there is not a 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.
Year of publication: |
2011-05-09
|
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Authors: | Siagian, Andreas |
Other Persons: | Lutfi, Muslich (contributor) |
Subject: | Financial Performance | Islamic Banking | Sharia Enterprise Theory (SET) | Value Added Statement | Laporan Nilai Tambah | Perbankan Syariah | Kinerja Keuangan | Syariah Enterprise Theory (SET) |
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