Measuring sharia bank performance by shari’ate value added approach: Sharia enterprise implementation in sharia banking in Indonesia

Sri, Wahyuni and Pujiharto, Pujiharto (2017) Measuring sharia bank performance by shari’ate value added approach: Sharia enterprise implementation in sharia banking in Indonesia. ARTIKEL JURNAL.

Text (Similiarity) Measuring sharia bank performance by shari’ate value added approach_ Sharia enterprise implementation in sharia banking in Indonesia.pdf Download (3MB)

Abstract

This study aims to measure the financial performance of Islamic banking in Indonesia using Shari ‘ate Value Added Approach. This research also analyzes whether there are significant differences of financial performance of Islamic banking using the income statement approach and Shari ‘ate value added approach. The sample of this study is Islamic banking, with research period 2010-2015, selected using a purposive sampling. Financial performance used in this study is Return on Asset (ROA), Return on Equity (ROE), Net Profit to Productive Asset (NPPA), and Net Profit Margin (NPM). They were analyzed using independent sample t test. The result shows that financial performance of Islamic banking is healthy. There are significant differences of financial performance (ROA, ROE, and NPM) of Islamic banking measured by means of income statement approach and shari’ate value added statement approach. Yet, there is no significant difference of NPPA of Islamic banking measured by the income statement approach and shari’ate value added statement approach. The result of this study provides a significant contribution to developing shariah enterprise theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, they can use these findings to make policies related to the measurement of Islamic Banking performance.

Actions (login required)

View Item