Analisis Perbandingan Kinerja Keuangan Antara Pendekatan Laporan Laba Rugi Dan Shari'ate Value Added Statement (SVAS) (Studi Kasus PT. Bank Muamalat Indonesia 2010-2012)

The purpose of this study to determine how the financial performance comparisons between income statement approach and shari'ate value added statement. Financial performance rations that serve as the variable is Return On assets, Return On Equity, Total Laba Bersih Per Total Aktiva Produktif, Net Profit Margin. The population used is the annual financial statement PT. Bank Muamalat Indonesia from 2010 until 2012. Researcher used are secondary data, the data obtained from the financial statement of Bank Muamalat Indonesia. This study uses the method of hypothesis testing using the Independent Sample T-test. The result showed that there are significant differences in the financial rations that include Return On assets, Return On Equity, Total Laba Bersih Per Total Aktiva Produkty' Net Profit Margin. The difference in the ratio of financial performance is due to the difference in the construction of the presentation and disclosures of financial statement related to profit or value added. Approach Income Statement sees income as profit, while the approach Shari'ate Value added Statement looked income statement as value added.
iCev Word. Financial Performance_ Statement of Income. Shari'ate Value Added