{"id":1658,"date":"2014-03-01T11:14:06","date_gmt":"2014-03-01T03:14:06","guid":{"rendered":"http:\/\/portal.fisip-unmul.ac.id\/site\/?p=1658"},"modified":"2014-03-01T11:14:06","modified_gmt":"2014-03-01T03:14:06","slug":"analisis-komparatif-kinerja-keuangan-bank-syariah-berdasarkan-income-statement-approach-dengan-value-added-statement-pada-bank-syariah-mandiri-di-indonesia-wahyuni-wiranti-2","status":"publish","type":"post","link":"https:\/\/portal.fisip-unmul.ac.id\/site\/?p=1658","title":{"rendered":"Analisis Komparatif Kinerja Keuangan Bank Syariah Berdasarkan Income Statement Approach Dengan Value Added Statement  Pada Bank Syariah Mandiri Di Indonesia (Wahyuni Wiranti)"},"content":{"rendered":"<h2>Data Portal Mahasiswa S1<\/h2>\n<p>Submitted by: <strong>wiranti, wahyuni<\/strong><br \/>\nOn: <strong>Mar 1, 2014 @ 11:14 AM<\/strong> <br \/>\nIP: <strong>110.139.150.204<\/strong> <\/p>\n<ul id=\"fm-summary\">\n<li id=\"fm-item-judul\"> <strong>   1. Title [Judul]:<\/strong> Analisis Komparatif Kinerja Keuangan Bank Syariah Berdasarkan Income Statement Approach Dengan Value Added Statement  Pada Bank Syariah Mandiri Di Indonesia<\/li>\n<li id=\"fm-item-pengarang\"> <strong> 2. Creator [Pengarang\/ penulis]:<\/strong> Wahyuni Wiranti<\/li>\n<li id=\"fm-item-katakunci\"> <strong> 3. Subject [Subjek dan kata kunci]:<\/strong> Kinerja Keuangan, Laporan Nilai Tambah, Laporan Rugi\/Laba<\/li>\n<li id=\"fm-item-abstrak\"> <strong> 4. Description [Abstrak] :<\/strong> artikel ini membahas tentang perbedaan kinerja keuangan bank syariah berdasarkan income statement approach dengan value added statement<br \/>\nbertujuan untuk menganalisis perbedaan kinerja keuangan bank syariah dengan menggunakan pendekatan laba rugi dan nilai tambah. Rasio keuangan yang digunakan terdiri dari ROA, ROE,NPM, dan BOPO.<br \/>\nHasil penelitian dengan menggunakan SPSS uji beda t-test menunjukkan bahwa rata-rata rasio keuangan ROA, ROE, dan NPM tedapat perbedaan yang signifikan antara Income Statement Approach dan Value Added Statement, sedangkan pada rasio BOPO antara Income Statement Approach dan Value Added Statement tidak terdapat perbedaan dan bila dilihat secara keseluruhan tingkat profitabilitas menunjukkan adanya perbedaan yang signifikan antara Income Statement Approach dan Value Added Statement.<br \/>\nValue Added Statement memberikan informasi yang berkaitan dengan pendistribusian bagi hasil yang diperoleh oleh bank. Oleh sebab itu, ada baiknya Bank Syariah bersedia menerbitkan Value Added Statement sebagai tambahan laporan keuangan yang diterbitkan.<\/li>\n<li> <strong>  5. Publisher [Nama Lembaga Kontributor]:<\/strong> Program Studi Ilmu Administrasi Bisnis<\/li>\n<li id=\"fm-item-pembimbing\"> <strong>  6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] :<\/strong> Drs. M Zaini, M.Si Eko A. Widyanto, SE., M.SA<\/li>\n<li id=\"fm-item-tanggal\"> <strong> 7. Date [Tanggal \/ tahun penciptaan atau penerbitan]:<\/strong> 2014<\/li>\n<li id=\"fm-item-type\"> <strong>8. Type:<\/strong> Artikel<\/li>\n<li id=\"fm-item-permalink\"> <strong>  9. Identifier\/ permalink [URL menuju konten di lembaga kontributor]:<\/strong> <a href=\"http:\/\/ejournal.adbisnis.fisip-unmul.ac.id\/site\/?p=721\">http:\/\/ejournal.adbisnis.fisip-unmul.ac.id\/site\/?p=721<\/a><\/li>\n<li id=\"fm-item-right\"> <strong> 10. Right [Contoh: CCL, MIT, Open Document, dll.]:<\/strong> eJournal article<\/li>\n<\/ul>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_1658\" class=\"pvc_stats all  \" data-element-id=\"1658\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Data Portal Mahasiswa S1 Submitted by: wiranti, wahyuni On: Mar 1, 2014 @ 11:14 AM IP: 110.139.150.204 1. Title [Judul]: Analisis Komparatif Kinerja Keuangan Bank Syariah Berdasarkan Income Statement Approach Dengan Value Added Statement Pada Bank Syariah Mandiri Di Indonesia 2. Creator [Pengarang\/ penulis]: Wahyuni Wiranti 3. Subject [Subjek dan kata kunci]: Kinerja Keuangan, Laporan [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_1658\" class=\"pvc_stats all  \" data-element-id=\"1658\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"far\" data-icon=\"chart-bar\" role=\"img\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\" class=\"svg-inline--fa fa-chart-bar fa-w-16 fa-2x\"><path fill=\"currentColor\" d=\"M396.8 352h22.4c6.4 0 12.8-6.4 12.8-12.8V108.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v230.4c0 6.4 6.4 12.8 12.8 12.8zm-192 0h22.4c6.4 0 12.8-6.4 12.8-12.8V140.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v198.4c0 6.4 6.4 12.8 12.8 12.8zm96 0h22.4c6.4 0 12.8-6.4 12.8-12.8V204.8c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v134.4c0 6.4 6.4 12.8 12.8 12.8zM496 400H48V80c0-8.84-7.16-16-16-16H16C7.16 64 0 71.16 0 80v336c0 17.67 14.33 32 32 32h464c8.84 0 16-7.16 16-16v-16c0-8.84-7.16-16-16-16zm-387.2-48h22.4c6.4 0 12.8-6.4 12.8-12.8v-70.4c0-6.4-6.4-12.8-12.8-12.8h-22.4c-6.4 0-12.8 6.4-12.8 12.8v70.4c0 6.4 6.4 12.8 12.8 12.8z\" class=\"\"><\/path><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"https:\/\/portal.fisip-unmul.ac.id\/site\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1658","post","type-post","status-publish","format-standard","hentry","category-data-portal-mahasiswa-s1"],"a3_pvc":{"activated":true,"total_views":2635,"today_views":0},"_links":{"self":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/1658","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1658"}],"version-history":[{"count":0,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=\/wp\/v2\/posts\/1658\/revisions"}],"wp:attachment":[{"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/portal.fisip-unmul.ac.id\/site\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}