Kinerja Keuangan Berbasis Shari’ate Value Added Approach: Komparasi Antara Bank Umum Syariah Dan Unit Usaha Syariah Di Indonesia

Sri, Wahyuni and Pujiharto, Pujiharto (2017) Kinerja Keuangan Berbasis Shari’ate Value Added Approach: Komparasi Antara Bank Umum Syariah Dan Unit Usaha Syariah Di Indonesia. ARTIKEL JURNAL.

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Abstract

This study aims to measure the financial performance of Islamic banking in Indonesia using Sharia Value Added Approach. In specific, objectives of this study is comparing financial performance between Islamic banks and sharia business unit that measure using sharia value added approach. The object of this study is islamic banking covers Islamic Banks and Sharia Business Unit, with research period is 2010-2015. Sample selection using purposive sampling method. Financial performance was measured in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). The result of this study shows that financial performance of Islamic banking is healty. There are a significant differences of ROA, ROE, and NPPA between sharia commercial banking and sharia business unit that measure using sharia value added statement approach. But, NPM is not. The result of this study provides a significant contribution to developing Sharia Enterprise Theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, the result of study can used to create policies related to measurement of Islamic Banking performance.

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