Analisis Perbandingan Kinerja Keuangan Antara Pendekatan Laporan Laba Rugi Dengan Shari’ate Value Added Statement (SVAS) pada Koperasi Syariah Benteng Mikro Indonesia

Samino Hendrianto; Nursimah Dara; Ahmad Bustomi

doi:10.55927/mudima.v2i4.283

Authors

Samino Hendrianto Universitas Muhammadiyah Tangerang
Nursimah Dara Universitas Muhammadiyah Tangerang
Ahmad Bustomi Universitas Muhammadiyah Tangerang

DOI:

https://doi.org/10.55927/mudima.v2i4.283

Keywords:

financial performance, income statement approach, svas

Abstract

This study aims to determine the difference in financial performance between the profit and loss approach and the Shari'ate Value Added Statement (SVAS) at the Indonesian Benteng Mikro Syariah Cooperative. The data used is the annual financial report issued by the Indonesian micro-fortress sharia cooperative in the 2016-2020 period. The population of this study includes sharia cooperatives in Tangerang which are registered with the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia for the 2016-2020 period. The object of this research is the Indonesian micro-fortress sharia cooperative. The type of data used is secondary data obtained from the Indonesian micro-fortress sharia cooperative and its website. The analytical method used is descriptive statistical analysis. The analytical tool used in this research is the independent sample t test. The results of the calculations and the required performance ratios are compared with the results through statistical tests. The results showed that there was a significant difference in the financial performance of the Indonesian micro-fortress sharia cooperative using the ROA, ROE, and LBAP ratio measuring scale when analyzed using the profit and loss approach and the shari'ate value added statement.

References

Amantubillah, R. D. (2014). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Menggunakan Pendekatan Nilai Tambah dan Laba Rugi (Studi Kasus pada PT. Bank Rakyat Indonesia Syariah Periode 2012-2013). Igarss 2014, 1, 1–5.

Batubara, K. (2020). Buku Panduan Simpan, Pinjam, & Pembiayaan Model BMI Syariah. Jakarta: PT Elex Media Komputindo.

Baydoun, N., & Willett, R. (2000). Islamic corporate reports. Abacus, 36(1), 71–90.

Budi, S. D., & Fauzia, I. Y. (2020). Koperasi Syariah di Indonesia Perspektif Maqashid Syariah (Monalisa (ed.); Cetakan ke).

Darmawan. (2020). Dasar-dasar Memahami Rasio & Laporan Keuangan (D. M. Lestari (ed.)). UNY Press.

Hassany, E. E. J. P. (2016). Perbandingan Kinerja Keuangan BPRS di Yogyakarta dengan Menggunakan Pendekatan Income Statement, Value Added Statement, dan Shari`ate Value Added Statement. Tesis.

Hermawan, S., & Amirullah, A. (2016). METODE PENELITIAN BISNIS Pendekatan Kuantitatif & Kualitatif. Media Nusa Creative.

Irama, O. N. (2019). Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Menggunakan Income Statement Approach dan Value Added Approach. JAKK, 18(2), 31–42. https://doi.org/10.33557/mbia.v18i2.505

Kurniasari, R. (2017). Analisis Return On Assets (Roa) dan Return On Equity Terhadap Rasio Permodalan (Capital Adequacy Ratio) Pada PT Bank Sinarmas Tbk. Jurnal Akuntansi Dan Keuangan, 4(2), 150–158.

Mulawarman, A. D. (2009). Akuntansi Syariah: Teori, konsep dan laporan keuangan. Penerbit E-Publishing. Jakarta.

Nurdin, S., & Rudzali, A. (2019). Analisis Perbandingan Kinerja Keuangan Menggunakan Pendekatan Laba Rugi dan Nilai Tambah Pada PT Bank Syariah Mandiri. Jurnal Akuntansi Multi Dimensi (Jamdi), 2(2), 142–148.

Putra, D. P. & M. F. (2019). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Menggunakan Income Statement Approach dan Value Added Approach. Mbia, 18(2), 21–32.

Rosmanidar, E. (2015). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Menggunakan Pendekatan Income Statement dan Pendekatan Shari'ate Value Added Statement. Jurnal Akuntansi Dan Keuangan, 148, 148–162.

Santoso, S. (2020). Panduan Lengkap SPSS 26. Elex Media Komputindo.

Siallagan, H. (2020). Teori Akuntansi Edisi Pertama.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif an R&D (Ceatakan k). ALFABETA.

Syuhaila Ulfah. (2019). Analisis Perbandingan Kinerja Keuangan Berdasarkan Income Statement dan Value Added Statement Pada Bank Umum Syariah di Indonesia. Jurnal Akuntansi Dan Keuangan.

Tara, M. A. R. P. (2014). Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Menggunakan Pendekatan Laba Rugi (Income Statement) Dan Nilai Tambah (Value Added Statement).

Triyuwono, I. (2006). Perspektif, metodologi, dan teori akuntansi syariah. PT RajaGrafindo Persada.

Wahyuni, S., & Pujiharto, P. (2017). Kinerja Keuangan Berbasis Shari’ate Value Added Approach: Komparasi Antara Bank Umum Sharia dan Unit Usaha Syariah di Indonesia. Kompartemen: Jurnal Ilmiah Akuntansi, 15(2), 111–127. https://doi.org/10.30595/kompartemen.v15i2.1972

Zulvikar, M. (2018). Analisis Perbandingan Kinerja Keuangan Antara Pendekatan Laporan Laba Rugi dan Shari’ate Value Added Statement (SVAS) Bank Pembiayaan Rakyat Syariah di Daerah Istimewa Yogyakarta Periode 2014-2016. Jurnal Akuntansi Dan Keuangan, 30–103.