ANALISIS KINERJA KEUANGAN BANK MUAMALAT INDONESIA DENGAN MENGGUNAKAN PENDEKATAN LABA RUGI DAN NILAI TAMBAH (Survei Pada PT Bank Muamalat Indonesia)
ABSTRACT: The limitations
of SFAS 59,
the accounting standard guidelines for
Islamic banks do not comply
with the principle
of full disclosure, led
to the information
presented in the
financial statements are not accurate, especially with regard to the
ability of Islamic banks to
generate profits. The
purpose of this
study, to analyze the
differences in the
financial performance of
Islamic banks using the
income approach and
the value -added
based on financial ratios.
The results showed
that by using
a value-added approach, the ratio
of financial performance (ROA, ROE, and the ratio of total income to total
earning assets) there are differences in
quantitative, value-added approach
is greater than
the income approach.
Keywords: Financial
Performance, Islamic Banking,
Income Statement, Statement of Value Added
Penulis: Putri Kartika P., Djoko
Kristianto
Kode Jurnal: jpmanajemendd130433
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