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

Sri Wahyuni, Pujiharto Pujiharto

Abstract


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.

Keywords


financial performance, Islamic bank-ing, shari’ate value added approach, income statement approach, sya-riah enterprise theory

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References


This study aims to measure the performance of Islamic banking in Indonesia using Syari’ate Value Added Approach, so implementation of syari’ate accounting can do exactly, corresponding with Syari’ate Enterprise Theory. The sample of this study is Islamic Banking, with research period 2010-2014, selected with purposive sampling. Financial performance was measured is retrurn on asset (roa), return on equity (roe), net profit to productive asset (nppa) and net profit margin (npm). Spesific targets to be achieved in this research is drafting syari’ate value added reporting on Islamic banking and then be used as syari’ate based performance assessment to be applied to Islamic banks in Indonesia. Analysis tools being used is paired sample t test. The result of study show that there are a significant differences Fiancial ratio of Islamic banking that measure with income statement approach and Financial ratio of Islamic banking that measure with syari’ate value added statement approach. The result of this study provide a significant contribution to developing theory, that is sya’ate enterprise theory. For manager of Islamic banking, Bank Indonesia and Syariah Financial Standard Board, the result of study can used to create policies related to measurement of Islamic banking performance.




DOI: http://dx.doi.org/10.14414/jebav.v20i3.769

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