ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK UMUM SYARIAH DENGAN MENGGUNAKAN PENDEKATAN INCOME STATEMENT APPROACH DAN VALUE ADDED APPROACH PERIODE TAHUN 2014-2017

Sharia banks are banks that operate without relying on interest and Islamic banks are financial institutions that refer to or are based on the Al-Quran and Hadith. From a principle point of view, it is clearly different from conventional banks. In terms of this difference, it adds to the competition in courting customers which affects performance. This study aims to analyze the differences in the financial performance of Islamic banks using the Income Statement Approach and the Value Added Approach based on financial ratios. Financial ratios consist of ROA (Retrun On Asset), ROE (Retrun On Equity), LBAP (Comparison between Total Net Profits and Earning Assets), NPM (Net Profit Margin), BOPO (Operational Cost of Operating Income), RORA (Retrun On Risk) Assets). In this study, the objects used are Bank Muamalat, Bank Syariah Mandiri, Bank Mega Syariah, which were taken from the 2014-2017 financial statements. The analytical method used is descriptive statistics. The results of this study indicate that the performance of Islamic commercial banks based on the income statement approach and the value added approach shows good performance, seen from the ratio of ROA, ROE, LBAP, NPM, BOPO, RORA in 2014-2017 calculated using the value added approach. better than the income statement approach. The value added approach makes a major contribution to what is obtained