ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH INDONESIA DENGAN PENDEKATAN LABA RUGI DAN NILAI TAMBAH
Keywords:
ROA, ROE, NPM, Profit and Loss, Value AddedAbstract
This study uses a qualitative descriptive technique by tracing financial report documents in the form of secondary data, audit results documents, company profile documents (annual report) as well as news from online media portals and national newspapers. The researcher also followed up the secondary data above by using a quantitative approach through a description of financial ratios including measuring the company's profit and loss.
The data used in this research is the published financial statements of PT. Indonesian Sharia Bank, Tbk. The sample consists of Financial Reports for Fiscal Year 2021-2022 by analyzing Economic Added Value, Profit and Loss, which are then finalized using a Comparative Descriptive analysis approach.
The results of this study indicate that economic added value increases in fiscal year 2022 (0.030), ROA increases in the same year (0.30). However, there will be a decrease in 2022 for ROE of 0.27. While NPM increased by 0.47. Thus the results of this study can be a consideration for investors to be able to make investment decisions.
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