Kinerja Keuangan Berbasis Shari’ate Value Added Approach: Komparasi Antara Bank Umum Sharia dan Unit Usaha Sharia di Indonesia

Sri Wahyuni,Pujiharto Pujiharto

doi:10.30595/kompartemen.v15i2.1972

Sri Wahyuni, Pujiharto Pujiharto

Open Access

https://doi.org/10.30595/kompartemen.v15i2.1972

Copy DOI

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 banking (sharia commercial banking) and sharia busness unit that measure using shari’ate value added approach. The object of this study is islamic banking covers Islamic Banking and Sharia Business Unit, with research period is 2010-2015. Sample selection using purposive sampling mehod. Financial performance was measued 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 difference of ROA, ROE, and NPPA between sharia commercial banking and sharia business unit that measure using income statement approach and 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.Keywords: financial performance, shari’ate value added approach, Islamic banking, sharia business unit

Highlights

ABSTRAK Penelitian ini bertujuan untuk mengukur kinerja keuangan perbankan syariah di Indonesia dengan menggunakan Pendekatan Nilai Tambah Syariah
This study aims to measure the financial performance of Islamic banking in Indonesia using Sharia Value Added Approach
The result of this study shows that financial performance of Islamic banking is healty

Summary

Introduction

Berdasarkan uraian tersebut diatas, maka dirumuskan hipotesis sebagai berikut: H1: Terdapat perbedaan yang signifikan pada rasio ROA antara BUS dan UUS Hipotesis Perbedaan Rasio Return On Equity (ROE) antara Bank Umum Syariah dan Unit Usaha Syariah Return On Equity merupakan rasio yang digunakan untuk mengukur kemampuan bank memperoleh laba dan efisiensi secara keseluruhan operasional melalui penggunaan modal sendiri. Berdasarkan uraian tersebut diatas, maka dirumuskan hipotesis sebagai berikut: H2: Terdapat perbedaan yang signifikan pada rasio ROE antara BUS dan UUS Hipotesis Perbedaan Rasio Laba Bersih dan Total Aktiva Produktif antara Bank Umum Syariah dan Unit Usaha Syariah Value Added Statement yang jika dalam akuntansi konvensional disebut dengan Laporan Laba Rugi, namun dari keduanya terdapat perbedaan.

Objectives

Results

Conclusion