ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH (BUS) DENGAN PENDEKATAN PSAK NO. 59 DAN NILAI TAMBAH (PERIODE 2003 - 2008)

Purnama, Febrina Wirta (2008) ANALISIS KOMPARATIF KINERJA KEUANGAN BANK UMUM SYARIAH (BUS) DENGAN PENDEKATAN PSAK NO. 59 DAN NILAI TAMBAH (PERIODE 2003 - 2008). Other thesis, Fakultas Ekonomi.

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Abstract

This Study offers an application of PSAK No. 59 Method and Value Added Method in measuring the performance of the syariah general banking sector. It explores the health and the value added of the syariah general banking sector. PSAK No. 59 method analysis is used as a proxy the banking health, in this research consist of: KPMM as represent of Capital: KAP as represent of Asset: NOM, ROA, and ROE as represent of Earning, and STM and STMP os represent of Liquidity. Value Added method analysis is used as a proxy the banking value added, in this research consist of NOM, ROA and ROE. Financial data are drawn from Published Financial Statement of Syariah General Banking for research period 2003-2008. In this way, the purposed model offers an empirical (comparative descriptive) reference set for comparing the syariah general banking performance with use PSAK No. 59 and Value Added Method. Both of two method, shown value added method have big ratio than rasio in PSAK No. 59, assumption several ratio in both as used in the same breath, that are NOM, ROE and ROA. The different ratio cause of different concept from each method. Beside that Syariah General Banking performance have indirect influence from the global economic crisis but stronger than convensional bank.

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