Comparison Analysis of Sharia Banking Financial Performance Using Income Statement Approach and Value Added Statement Approach

摘要

This Study aims to analyze the difference between the income statement approach and the value added statement approach used to measure the financial performance of Islamic banking in Indonesia. Research subjects are Islamic Banks listed in Indonesia. Data analysis method is descriptive statistics. The results of this study indicate that financial performance measured by the ratio of ROA, ROE, and NPM with the value added statement (VAA) approach is greater than financial performance using the income statement (ISA) approach. The results of the analysis conclude There is a difference in financial performance of Islamic banking if it is analyzed using the income statement approach and the value added statement approach. The financial performance is measured in Islamic banking by using the value added statement approach on an average larger than using the income statement approach.