scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN MENGGUNAKAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH

MBIA ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 31-42
Author(s):  
Dimas Pratama Putra
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
T Test ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Paired Samples ◽  
Income Statement

Abstract This study was conducted on Islamic Banking in Indonesia. The direction of this study to analyze financial performance of Islamic banking with income statement approach and value added approach. Population in this study is the 13 islamic Banks. The sample is taken using purposive sampling with specified criteria resulting 6 islamic Banking in Indonesia. This study conducted through Paired samples t-test by using SPSS 20. For testing the variable, researcher exercise financial rasio. The results show that : (1) There are significant differences on the ROA ratio if analyzed with income statement approach and value added approach, (2) There are significant differences toward ROE ratio with income statement approach dan value added approach, (3) There are significant differences on the LBAP ratio if analyzed with income statement approach and value added approach, (4) There are significant differences toward NPM ratio with income statement approach and value added approach. The overall results of the study are significant differences in financial performance with income statement approach and value added approach.

scholarly journals Analisis Perbandingan Kinerja Keuangan PT Bank Syariah Mandiri Dengan Menggunakan Pendekatan Laba Rugi Dan Nilai Tambah Periode Tahun 2016-2020

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Nuri Fitriani ◽  
Ratih Puspitasari
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Value Added ◽  
Financial Statements ◽  
Added Value ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Income Statement

The analysis of the financial performance of Islamic banks so far has been carried out only based on the balance sheet and income statements, not using the value added report as recommended by Baydoun and Willet (2000), an expert in Islamic accounting. The purpose of this research is to review the financial performance of Islamic banking by comparing the results of financial performance using the profit and loss approach and those using added value. To obtain accurate evidence regarding differences in the financial performance of Islamic banking when calculated using the profit and loss approach and added value, it is seen from the ratio of ROA, ROE, LBAP, NPM and BOPO. This study took a sample on the financial statements of PT. Bank Syariah Mandiri 2016 to 2020.     Keywords: Financial Performance, Income Statement, Value Added Report

scholarly journals Measuring Sharia Bank Performance by Syari'ate Value Added Approach: Sharia Enter-prise Implementation in Sharia Banking in Indonesia

2018 ◽  
Vol 20 (3) ◽  
Author(s):  
Sri Wahyuni ◽  
Pujiharto Pujiharto
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
Islamic Banking ◽  
Return On Equity ◽  
Income Statement ◽  
Significant Difference ◽  
Net Profit ◽  
Productive Asset ◽  
Enterprise Theory ◽  
Research Period

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 healty. There are significant differences of financial performance (ROA, ROE, and NPM) of islamic banking measured by means of income statement approach and syari’ate value added statement approach. Yet, there is no significant difference of NPPA of Islamic banking measured by the income statement approach and syari’ate value added statement approach. The result of this study provide a significant contribution to developing syariah enterprise theory. For manager of Islamic banking, Bank Indonesia and Sharia Financial Standard Board, they can use this ese findings to make policies related to the measurement of Islamic Banking performance.

scholarly journals PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN KONVENSIONAL DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 29-39
Author(s):  
Diah Nurdiwaty
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
T Test ◽  
Islamic Banking ◽  
Purposive Sampling ◽  
Financial Condition ◽  
Ex Post ◽  
Ex Post Facto ◽  
Conventional Banks

Abstrak Penelitian ini dilatarbelakangi oleh fernomena semakin pesatnya pertumbuhan perbankan di Indonesia khususnya, baik perbankan syariah maupun konvensional. Dimana secara garis besar ada perbedaan pada payung hukum yang digunakan serta pada bentuk pengambalian keuntungannya. Salah satu faktor yang harus diperhatikan oleh bank untuk bisa terus bertahan hidup adalah kinerja (kondisi keuangan) bank. Tujuan penelitian ini adalah untuk menganalisis perbedaan yang signifikan antara kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAMEL Pendekatan kuantitatif dengan jenis penelitian ex-post-facto yang digunakan dalam penelitian ini. Populasinya perusahaan perbankan syariah sebanyak 12 dan perbankan konvensional sebanyak 42 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini adalah uji t test (Independent sample t test). Hasil penelitian ini adalah tidak ada perbedaan kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAR, ROA. Tetapi berdasar rasio NPL, LDR dan BOPO terdapat perbedaan dari keduanya. Kata Kunci : CAMEL, Kinerja Keuangan Abstract This research is motivated by the phenomenon of the rapid growth of banking in Indonesia, especially in both Islamic and conventional banking. Where in general there is a difference in the legal umbrella that is used as well as in the form of extracting its profits. One of the factors that must be considered by banks to be able to continue living is the performance (financial condition) of the bank. The purpose of this study was to analyze the significant differences between Islamic banking financial performance and conventional banking based on CAMEL ratios. Quantitative approach with the type of ex-post-facto research used in this study. As for the population of as many as 12 Islamic banking companies and 42 conventional banks which are listed on the Indonesia Stock Exchange (IDX) in 2016-2017. The sampling technique uses purposive sampling method. The data analysis technique in this study was the t test (Independent sample t test). The results of this study are no differences in Islamic banking financial performance with conventional banking based on the CAR, ROA ratio. But based on the NPL, LDR and BOPO ratios there are differences between the two. Keywords: CAMEL, Financial Performance

scholarly journals The association between intellectual capital and financial performance in the Islamic banking industry

2019 ◽  
Vol 13 (1) ◽  
pp. 75-93 ◽  
Author(s):  
A.A. Ousama ◽  
Helmi Hammami ◽  
Mustafa Abdulkarim
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Positive Impact ◽  
Value Added ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Content Type ◽  
Gcc Countries ◽  
The Impact

Purpose The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study measures IC by the value added intellectual coefficient model. A regression analysis was used to assess the impact of IC on financial performance. The research sample consisted of Islamic banks operating in the GCC countries during the years 2011, 2012 and 2013. Data originated from the annual reports of Islamic banks. Findings The results support the thesis that IC has a positive impact on the financial performance of Islamic banks. Even though the average IC is lower than that reported in other studies, the positive effect on financial performance is obvious. The findings also show that human capital (HC) is higher than capital employed (CE) and structural capital (SC). The study reveals that SC has an insignificant impact on the financial performance of the Islamic banks compared to CE and HC. Practical implications The findings provide empirical evidence that IC affects the Islamic banks’ financial performance. It helps Islamic banks in the GCC countries to understand how to use their IC efficiently, especially SC as it is yet to be used efficiently. Also, the findings benefit the relevant authorities (e.g. legislators and central banks) who could use them to emphasise strategic policy reforms whenever required. Originality/value The current research adds to the empirical studies in the GCC countries as it views the region as a collective as opposed to individual countries. It also extends the IC and performance measurement literature of Islamic banks in the GCC countries. Moreover, the current study enriches the limited literature on IC in the context of Islamic banking.

scholarly journals DETERMINAN KINERJA KEUANGAN PERBANKAN SYARIAH PERIODE 2014-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Kinanti Pradita Pangesti ◽  
Himawan Arif Sutanto
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Performance Index ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Social Reporting ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Islamic Bank

The increasing trend in the halal industry is one of the growth factors of sharia banking, but the increase in sharia banking growth is also accompanied by an increase in financing issued by sharia banks that can affect the financial performance of sharia banks. The high risk of financing and the weak fulfillment of the quality of Islamic bank human resources resulted in the performance of Islamic banks always below conventional banks. This study aims to determine the effect of intellectual capital, non-performance financing, Islamic social reporting and Islamic performance index on the financial performance of Islamic banking. The data was taken purposively from Islamic banking companies registered with the Financial Services Authority (OJK) for the 2014-2018 period. Multiple linear regression analysis has been used to analyze the data in this study. The results showed that Non-Permofance Financing (NPF) had a negative effect on the financial performance of Islamic Banks. Whereas Intellectual Capital as measured by Value Added Intellectual Coefficient (VAIC), Islamic Social Reporting, and Islamicity Performance Index has no effect on Islamic bank finance. .

scholarly journals Analisis Komparasi Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Menggunakan Pendekatan Maqashid Shariai Index

2021 ◽  
Vol 1 (3) ◽  
pp. 688-700
Author(s):  
Tiara Tresnawulan Barkah ◽  
Dimas Sumitra Danisworo ◽  
Muhamad Umar Mai
Keyword(s):  
Financial Performance ◽  
T Test ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Average Value ◽  
The Third ◽  
A Value ◽  
Independent Analysis ◽  
Significant Difference

This research was conducted to analyze the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Sharia Index. The research used Simple Additive Weigting  method and independent analysis t-test. From this research it can be concluded that the performance value of Islamic banking in Indonesia using the Maqashid Sharia Index in 2014-2018 is 1.534 and Malaysia is 0.823. Based on the analysis of the independent t test, there is a significant difference between the average value of Islamic banks in Indonesia and Malaysia with a value of Tcount 2.819>Ttable 2.306, MSI's first goal is to obtain T-count value of 1.189 <2.306. The second objective of MSI is to get the T-count value of 2.327> 2.306. The third objective of MSI with T-count value of 1.856 <2.306 T table. This means that there is a significant difference in financial performance with MSI in Indonesia and Malaysia.

scholarly journals A Analysis of Islamic Banks in Indonesia and Malaysia Using CAMEL

2020 ◽  
Vol 13 (1) ◽  
pp. 88-99
Author(s):  
Pipin Lestari
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Analytical Tool ◽  
T Test ◽  
Capital Adequacy ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Muslim Population ◽  
Management Quality ◽  
Asset Quality

Indonesia is a country with the largest Muslim population in ASEAN, but in Islamic banking Indonesia is still lagging behind Malaysia. This study compares the financial performance of Islamic banking in both countries with the CAMEL method. There are five aspects to the CAMEL approach, namely Capital Adequacy (CAR), Asset Quality (NPF), Management Quality (NPM), Earnings (ROA, BOPO), and Liquidity (FDR). The analytical tool used is a different t-test to find out whether there is a difference or not between the financial performance of Indonesian and Malaysian sharia. From the results of data analysis with the Independent t-test three variables namely (NPF, NPM, BOPO) showed significant differences, while the variables (CAR, ROA, and FDR) there were no significant differences between Indonesian and Malaysian banks.

scholarly journals Comparison of Income Statement Approach and Shari'ate Value Added Statement Approach in Assessing the Financial Performance of Islamic Banks in Indonesia

2016 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Agus Faisal
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
Sampling Technique ◽  
Added Value ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Islamic Banks ◽  
Net Income ◽  
Return On Equity ◽  
Income Statement

The purpose of this study is to comparison in financia performance of Islamic banks in Indonesia by using the Income Statement (IS) approach and Shari'ate Value Added Statement (SVAS) approach. The type of research is quantitative, sample using a purposive sampling technique with the criteria of Islamic banks in Indonesia the which presents a financial annual report the period 2008-2012. Financial ratios used consisted of Return On Asset (ROA), Return on Equity (ROE), the ratio between the total net income by total productive assets (LBAP), Net profite Margin (NPM), and Operating Expense to Operation Income (OEOI), Analysis tool used to prove the hypothesis of this study is an independent sample t-test and Mann Whitney U. The result Showed that the average financial ratios (ROA, ROE, LBAP, NPM and OEOI) there are differences singnificant between the model of  IS and SVAS. Differences in the ratio of financial performance is due to the differences in the design of the presentation and disclosures relating to profit and added value. Income Statement "IS" looked at  income as profit, whereas the Shari'ate Value Added Statement "SVAS" looked at income as an added value.

scholarly journals Sharia Banking Performance in Makassar

Al-Ulum ◽  
2015 ◽  
Vol 15 (1) ◽  
pp. 21
Author(s):  
Salmah Said
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
High Ratio ◽  
Financial Ratios ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Significant Potential ◽  
A Value ◽  
The Future ◽  
System Mechanism

This study aims to analyze the performance of Islamic banking in Makassar. Data collected using questionnaires which was distributed to seven Islamic banks. Supporting data obtained from Bank Indonesia, representatives Makassar and Bank Indonesia�s website. Data then were analyzed using financial ratios, particularly Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR). The results showed that NPF was 1.49% and FDR reached 201.67%. The first ratio indicates low financing problems, while the second shows a high ratio financing provided to society. Furthermore, Islamic principles applied in the system, mechanism, and products offered by the Islamic banking is such a value-added for the societies, which is not found in the conventional ones. The high financial performance of Islamic banking outperforms its counterparts shows significant potential to grow rapidly in the future.

scholarly journals The Influence of Intellectual Capital with Sub Components to Financial Performance: Empirical Study of Islamic Banking in Indonesia

2020 ◽  
Vol 5 (8) ◽  
pp. 877-882
Author(s):  
Toufan Aldian Syah ◽  
Akhmad Fauzan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
Financial Statement ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Intangible Resources ◽  
Islamic Bank ◽  
Capital Efficiency ◽  
The Impact

- This paper aims to empirically examine the effect of intangible resources, namely intellectual capital (IC) on the financial performance of Islamic banking in Indonesia for the period 2013-2019. The data needed to calculate the different IC constituents comes from the financial statement data of each Islamic bank, which is the research sample, namely the Islamic bank, which is a foreign exchange bank. Value Added Intellectual Coefficient (VAIC) The methodology designed by Pulic is used to determine the impact of IC on Islamic banking's financial performance. The results show a significant positive relationship between the Sub-component Value Added Intellectual Coefficient (VAIC), namely Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE), and Capital Employed Efficiency (CEE) which have a significant influence on the financial performance of Islamic banking proxied by ROA. Overall, the results show that HCE, SCE, and CEE strongly influence Islamic banks' ability to earn profits. The main limitation of this study lies in its measurement method, the VAIC methodology, which has been criticized by some researchers as not measuring IC. These findings can be useful input for Islamic bank management to manage and invest their resources in the Intellectual Capital (IC) in their institution. The main contribution of this paper is to identify the influence of the subcomponent of intellectual capital (IC) on the financial performance of Islamic banks, which was previously rare in Indonesia.

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