ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH (BUS)MENGGUNAKANINCOME STATEMENT DAN SHARI’ATE VALUE ADDED STATEMENT (SVAS) (Studi Empiris Periode Tahun 2009 s.d. 2011 )

This research is aim to gain the financial performance comparison between income statement and shari’ate value added statement (SVAS). It’s using comparison analysis of financial ratio which are ROA, ROE, Net Income per total Earnindg Assets, NPM and BOPO. The object of this research is Bank Umum Syariah. The population of this research is all the listed Bank Umum Syariah in Bank Indonesia. Whereas the sample of this research is BUS which are listed in Bank Indonesia before the year of 2009 until 2011.The analysis is based on the published financial statement by each of the BUS site. Result shows that there is a differentiation in financial performance between income statement and shari’ate value added statement in its measurement. According to the calculation of ROA, ROE, Net Income per total earning assets, the ratio produces from shari’ate value added statement gain the higher percentage than the ratio produces by income statement. This result shows that measurement of financial performance with using shari’ate value added statement gives the better result than with using income statement. Kata kunci : Shari’ate Value Added Statement, Income Statement, Financial Performanc