Publication Date : 01/09/2016

Author(s) :


Volume/Issue :
Volume 1
Issue 3
(09 - 2016)

Abstract :

Banking has a very strategic role in supporting the passage of economy and national development. The development of Islamic banking in Indonesia is driven by the desire of the people of Indonesia, to determine whether there are significant differences on financial ratios when analyzed using the approach of the income statement and the value added statement. Interest income statement is more emphasis on the interests of stakeholders, as it is evident the construction shown in the income statement. In the construction of the income statement can be seen that items such as the right of third parties in the results, ZIS, a tax which is a party that has indirectly contributed to the profit, an item which is treated as an expense that serves to reduce earnings. In addition there is one more item that employee as the party that has directly contributed to the achievement of profit is also treated as an expense. In contrast to the added value that uses the concept of SET. The concept of valueadded has a great concern on broad stakeholders, namely God, man, and nature. Concern is realized by the willingness of management to distribute added value to all parties involved in the acquisition of value-added, namely the government (through taxes), employees (through salary), the owners of capital (through dividends), donation shadaqah, funds are reinvested, and the environment around. This study only uses 3 ratios in measuring bank performance; it should be researchers who will come up more ratios to measure performance. In addition, future researchers should also reproduce the sample, so the results are more generalized. In addition, researchers will come also add a period of years in order to know more analysis of the increase or decrease of each ratio.

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