x DAFTAR ISI Halaman Sampul ............................................................................................. i Halaman Judul ................................................................................................. ii Halaman Pernyataan Keaslian ......................................................................... iii Halaman Persembahan .................................................................................... iv Halaman Persetujuan Pembimbing .................................................................. v Halaman Pengesahan ....................................................................................... vi Halaman Motto ................................................................................................ vii Halaman Kata Pengantar ................................................................................. viii Halaman Daftar Isi .......................................................................................... x Halaman Daftar Tabel ..................................................................................... xii Halaman Daftar Gambar ................................................................................. xiii Pedoman Transliterasi ..................................................................................... xiv Abstrak Arab .................................................................................................... xv Abstrak Inggris ................................................................................................. xvi Abstrak Indonesia............................................................................................. xvii Daftar Lampiran .............................................................................................. xviii BAB I PENDAHULUAN .............................................................................. 1 A. Latar Belakang Masalah ...................................................................... 1 B. Rumusan Masalah .............................................................................. 4 C. Tujuan Penelitian ............................................................................... 4 D. Manfaat Penelitian ............................................................................. 4 E. Sistematika Penulisan ......................................................................... 5 BAB II KAJIAN TEORI ................................................................................ 7 A. Landasan Teori dan Penelitian Terdahulu .......................................... 7 1. Bank Syariah ................................................................................ 7 a. Pengertian Bank Syariah ........................................................... 7 b.Prinsip Dasar Operasional Bank Syariah ................................... 8 2. Dasar-dasar Akuntansi Bank Syariah ............................................ 13
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x
DAFTAR ISI
Halaman Sampul ............................................................................................. i
Halaman Judul ................................................................................................. ii
Halaman Pernyataan Keaslian ......................................................................... iii
Halaman Persembahan .................................................................................... iv
Halaman Persetujuan Pembimbing .................................................................. v
Halaman Pengesahan ....................................................................................... vi
Halaman Motto ................................................................................................ vii
Halaman Kata Pengantar ................................................................................. viii
Halaman Daftar Isi .......................................................................................... x
Halaman Daftar Tabel ..................................................................................... xii
Halaman Daftar Gambar ................................................................................. xiii
Pedoman Transliterasi ..................................................................................... xiv
Abstrak Arab .................................................................................................... xv
Abstrak Inggris ................................................................................................. xvi
Abstrak Indonesia............................................................................................. xvii
Daftar Lampiran .............................................................................................. xviii
BAB I PENDAHULUAN .............................................................................. 1
A. Latar Belakang Masalah ...................................................................... 1
B. Rumusan Masalah .............................................................................. 4
C. Tujuan Penelitian ............................................................................... 4
D. Manfaat Penelitian ............................................................................. 4
E. Sistematika Penulisan ......................................................................... 5
BAB II KAJIAN TEORI ................................................................................ 7
A. Landasan Teori dan Penelitian Terdahulu .......................................... 7
1. Bank Syariah ................................................................................ 7
a. Pengertian Bank Syariah ........................................................... 7
b.Prinsip Dasar Operasional Bank Syariah ................................... 8
2. Dasar-dasar Akuntansi Bank Syariah ............................................ 13
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3. Pernyataaan Standar Akuntansi Keuangan (PSAK) Syariah ......... 15
4. Laporan Keuangan Bank Syariah ................................................. 30
5. Manajemen Dana Bank Syariah ................................................... 51
6. Laporan Nilai Tambah Syariah .................................................... 55
Tabel 4.1 Statistik Deskriptif Variabel Penelitian dengan ISA ....................... 82
Tabel 4.2 Statistik Deskriptif Variabel Penelitian dengan VAA ..................... 86
Tabel 4.3 Independent Sample T-Test untuk Rasio ROA .............................. 90
Tabel 4.4 Independent Sample T-Test untuk Rasio ROE .............................. 93
Tabel 4.5 Independent Sample T-Test untuk Rasio LBAP ............................ 96
Tabel 4.6 Independent Sample T-Test untuk Rasio NPM ............................. 99
Tabel 4.7 Independent Sample T-Test untuk Rasio BOPO ........................... 102
Tabel 4.8 Independent Sample T-Test untuk Rasio Kinerja .......................... 103
Tabel 4.9 Perbandingan Laba Bersih dengan Nilai Tambah Syariah ............. 108
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DAFTAR GAMBAR
Gambar 2.a. Kerangka Berfikir Analisis Perbandingan Kinerja Keuangan Bank
Syariah Menggunakan Income Statement Approach dan Value
Added Approach (Studi di Bank Syariah) ....................................64
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PEDOMAN TRANSLITERASI
Fonem konsonan bahasa Arab yang dalam sistem tulisan Arab dilambangkan dengan huruf, dalam transliterasi ini sebagian dilambangkan dengan huruf, tanda, dan sebagian lain lagi dengan huruf dan tanda sekaligus.
Di bawah ini daftar huruf Arab itu dan transliterasinya dengan huruf latin:
Huruf Arab Nama Huruf Latin Nama
alif اTidak
dilambangkan Tidak dilambangkan
ba b Be ب
ta t Te ت
sa ś es(dgn titik di atas) ث
jim j Je ج
ha ḥ ha (dengan titik di bawah) ح
kha kh ka dan h خ
dal d De د
al ż Zet (dgn titik di atas) ذ
ra r Er ر
zai z Zet ز
sin s Es س
syin sy es dan ye ش
sad ṣ es (dgn titik di bawah) ص
dad ḍ de (dgn titik di bawah) ض
ta ṭ te (dgn titik di bawah) ط
za ẓ zet (dgn titik di bawah) ظ
ain ‘ koma terbalik di atas‘ ع
gain g Ga غ
fa f ef ف
qaf q ki ق
kaf K Ka ك
lam L El ل
mim M Em م
nun N En ن
wau W We و
ha H Ha ه
hamzah ʼ Apostrof ء
ya Y Ye ي
aa ā a (dgn strip di atas) …︠ ا ii ī i (dgn strip di atas) ِایْ وْ اُ uu ū u (dgn strip di atas)