Effect Of Operational Cost And Operational Revenue On Return On Asset Of SHARIA BANKING: Case Study On Sharia Business Division Of PT.Bank Sumut

The purpose of this study is to determine the effect of Operational Costs And Operating Income Against Return On Assets (ROA) on the Division of Sharia Enterprises PT. Bank Sumut. This type of research is quantitative with SPSS Statistics data processing version 20. The data taken is secondary data, ie reports from the financial statements of PT. Bank Sumut period 2012-2016. The method of analysis used is simple linear regression analysis. Result of research indicate that Operational Cost And Operating Income have negative effect to Return On Asset (ROA). This means that the higher Operational Costs and Operating Income reflects the increasing lack of ability of the Bank in reducing operational costs and increase operating income. As a result, will decrease the profit generated Bank, and will eventually lower the Return On Assets (ROA).

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