%0 Thesis
%9 Skripsi
%A Kusryan Rindiantoko, NIM.: 13391129
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2020
%F digilib:43841
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Income Statement Approach, Value Added Approach, Bank Umum Syariah, Analisis Kinerja Bank
%P 137
%T ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME  STATEMENT APPROACH DAN VALUE ADDED APPROACH PERIODE TAHUN 2014-2017
%U https://digilib.uin-suka.ac.id/id/eprint/43841/
%X Sharia banks are banks that operate without relying on interest and   Islamic banks are financial institutions that refer to or are based on the   Al-Quran and Hadith. From a principle point of view, it is clearly   different from conventional banks. In terms of this difference, it adds to   the competition in courting customers which affects performance.      This study aims to analyze the differences in the financial performance of   Islamic banks using the Income Statement Approach and the Value   Added Approach based on financial ratios. Financial ratios consist of   ROA (Retrun On Asset), ROE (Retrun On Equity), LBAP (Comparison   between Total Net Profits and Earning Assets), NPM (Net Profit   Margin), BOPO (Operational Cost of Operating Income), RORA (Retrun   On Risk) Assets).      In this study, the objects used are Bank Muamalat, Bank Syariah   Mandiri, Bank Mega Syariah, which were taken from the 2014-2017   financial statements. The analytical method used is descriptive statistics.      The results of this study indicate that the performance of Islamic   commercial banks based on the income statement approach and the   value added approach shows good performance, seen from the ratio of   ROA, ROE, LBAP, NPM, BOPO, RORA in 2014-2017 calculated using   the value added approach. better than the income statement approach. The value added approach makes a major contribution to what is   obtained.
%Z Pembimbing : Abdul Qoyum, S.E.I., M.Sc.Fin.