TY  - THES
N1  - Pembimbing : Abdul Qoyum, S.E.I., M.Sc.Fin.
ID  - digilib43841
UR  - https://digilib.uin-suka.ac.id/id/eprint/43841/
A1  - Kusryan Rindiantoko, NIM.: 13391129
Y1  - 2020/09/21/
N2  - 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.
PB  - UIN SUNAN KALIJAGA YOGYAKARTA
KW  - Income Statement Approach
KW  -  Value Added Approach
KW  -  Bank Umum Syariah
KW  -  Analisis Kinerja Bank
M1  - skripsi
TI  - ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME  STATEMENT APPROACH DAN VALUE ADDED APPROACH PERIODE TAHUN 2014-2017
AV  - restricted
EP  - 137
ER  -