Analisis Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah Terhadap Profitabilitas Perbankan Syariah Yang Terdaftar Di Bank Indonesia (BI) Periode 2012-2016

Authors

  • Khopipah Lubis Universitas Negeri Medan

Keywords:

Mudharabah, Musyarakah, Murabahah, ROA

Abstract

The purpose of this research is to analyze the effect of mudharabah, musyarakah, and mudharabah finance on the profitability of Islamic Banks. The population in this research is all of Syariah Public Banks registered in Bank Indonesia (BI); those are 11 banks. But, in the population, there are two banks which do not have data on the variables of this research. There were 9 Syariah Public Bank which fulfill the requirement to be sample of the research. The sample was selected by using purposive sampling technique. In this research, the technique of data analysis used was multiple regression analysis with SPSS program.The result of this research shown that mudharabah, musyarakah and murabahah finances were not influence to the profitability of Islamic banks simultaneously, the significant value is 0,244.  Partially, mudharabah was not affect to the profitability of the Islamic Bank with significant score 0,174, musyarakah also was not affect the profitability with significant score 0, 287. Furthermore murabahah was not affect the profitability with significant score 0, 424

References

Abdel, M., & Kabajeh, M. (2012). The Relationship between the ROA , ROE and ROI Ratios with Jordanian Insurance Public Companies Market Share Prices Dr . Said Mukhled Ahmed A L Nu ’ aimat, 2(11), 115–120.

Abedin, T. (2017). A Panel Data Analysis for Evaluating the Profitability of the Banking Sector in Bangladesh, 3(2) 163–171.

https://doi.org/10.20448/journal.501/2016.3.2/501.2.163.171

Afrianandra, C. (2014). Pengaruh Risiko Pembiayaan Musyrakah dan Risiko Pembiayaan Murabahah terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia, 1(2), 200–215.

Apergis, N. (2014). International Money The long-term role of non-traditional banking in pro fi tability and risk pro fi les?: Evidence from a panel of U . S . banking institutions. Journal of International Money and Finance, 45, 61–73. https://doi.org/10.1016/j.jimonfin.2014.03.003

Annual riport Pebankan Syariah

Awib, A. (2012). Pengaruh Pembiayaan Murabahah, Musyarakah, dan Mudharabah Terhadap Return On Aset (ROA). (Studi Kasus Pada Bank Umum Syariah Di Indonesia Periode 2011-2015)

Bitar, M., Pukthuanthong, K., & Walker, T. (2017). The effect of capital ratios on the risk, efficiency and profitability of banks: Evidence from OECD countries. Journal of International Financial Markets, Institutions & Money. https://doi.org/10.1016/j.intfin.2017.12.002

Buce Pesulima. (2014). Analisis Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Profitabilitas ROA (Studi Pada Bank SyariahYang Terdaftar Pada Otoritas Jasa Keuangan).

Chaudry, A. S., Azmat, S., & Sohail, M. (2017). State contingent and conventional banking?: The optimal banking choice model. Economic Modelling, (July), 1–11. https://doi.org/10.1016/j.econmod.2017.07.008

Cut Farandila. (2017). Pengaruh Pembiayaan Murabahah, Istishna, ijarah, mudharabah dan musyarakah terhadap profitabilitas bank umum syariah di indonesia, 6(3), 10–18.

Fadholi, D. Amri., (2015). Pengaruh Pembiayaan Murabahah, Musyarakah dan Mudharabah Terhadap Profitabilitas Bank Umum Syariah. (Study Empiris Pada Bank Umum Syariah Di Indonesia Tahun 2011-2014).

Fatmawati, I. (2016). Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah, dan Ijarah Terhadap Laba Bersih Bank Umum Syariah Di Indonesia . ( The Effect On Murabahah Financing , Mudharabah , Musyarakah and Ijarah Towards Net Profit Syariah Banks Commercial In Indonesia ).

Fatmawati, R. (2016). Analisis Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah Terhadap Kemampuan Labaan BPR Syariah Artha Surya Barokah Semarang.

Ghozali, Imam.(2001). Aplikasi Analisis Multivariate Dengan Program SPSS. Badan Penerbit Universitas Diponegoro : Semarang.

Hamidah Ramlan, M. S. A. (2015). Profitabilitas Bank Islam dan Konvensional: Studi kasus di Malaysia.

Harianto, S. (2017). No TitleIndonesia, Rasio Keuangan dan Pembiayaan Terhadap Profitabilitas Pada Bank Pembiayan Rakyat Syariah DI Indonesia, 7(November 2016), 41–48. https://doi.org/10.15408/ess.v7i1.4076

Hariyanto. (2016). Analisis Pengaruh Keputusan Investasi, Pendanaan, dan Kebijakan Deviden Terhadap Nilai Perusahaan (Studi Pada Perbankan Syariah Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013).

Hassan, M. K., & Aliyu, S. (2017). Title: A Contemporary Survey of Islamic Banking Literature Authors. Journal of Financial Stability. https://doi.org/10.1016/j.jfs.2017.11.006

http://www.bi.go.id

Ikhsan, Arfan. Dkk. (2014). Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajement. Medan : Citapustaka Media.

Muhammad. ( 2014). Manajement Dana Bank Syariah. Yogyakarta : PT. Raja Grafindo

Persada.

M M. S., Ali, M., & Habbe, A. H. (2012). Pengaruh rasio kesehatan bank terhadap kinerja keuangan bank umum syariah dan bank konvensional di indonesia, 1(1), 79–86.

Mayes, D. (2017). Islamic Bank Efficiency Compared to Conventional Banks during the Global Crisis in the GCC Region. Journal of International Financial Markets, Institutions & Money. https://doi.org/10.1016/j.intfin.2017.08.010

Mediasi, V., & Sedana, I. B. P. (2015). Pengaruh Profitabilitas Terhadap Nilai Perusahaan (Keijakan Dividen Dan Kesempatan Investasi Sebagai Variabel Mediasi), 4(12), 4477–4500.

Meslier, C., Risfandy, T., & Tarazi, A. (2017). Dual market competition and deposit rate setting in Islamic and conventional banks. Economic Modelling, 63(November 2016), 318–333. https://doi.org/10.1016/j.econmod.2017.02.013

Noraina Mazuin Sapuan , . (2015.). Evolusi Kontrak Mudarabah: Sudut Pandang Dari Cendekiawan Islam Klasik dan Kontemporer.

Nurhayati,Sri., & Wasilah. (2015). Akuntansi Syariah Di Indonesia. Jakarta : Salemba Empat.

Ozili, P. K., & Uadiale, O. (2017). Ownership concentration and bank pro fi tability, 3, 159–171. https://doi.org/10.1016/j.fbj.2017.07.001

Ozkan, N., Cakan, S., & Kayacan, M. (2017). Borsa _ Istanbul Review Intellectual capital and financial performance?: A study of the Turkish Banking Sector. Borsa Istanbul Review, 17(3), 190–198. https://doi.org/10.1016/j.bir.2016.03.001

Oktriani, Y. (2015). Pengaruh Pembiayaan Mudharabah , Musyarakah , dan Murabahah Terhadap Profitabilitas Bank Syariah Mandiri, Tbk. Jurnal Ilmiah, 175–183.

Otoritas Jasa Keuangan Perbankan Syariah

Putri, J. A. (2017). Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah dan Ratio Non Performing Financing Terhadap Tingkat Profitabilitas Bank Umum Syariah Di Kota Medan.

Purwanto,S.K., Suharyadi. (2015). Statistika. Jakarta : Salemba Empat.

Pratama, N. D. (2017). Pengaruh Pembiayaan Muharabah, Pembiayaan Musyarakah dan Sewa Ijarah Terhadap Profitabilitas, 3, 53–68.

Purnama, M. I. (2016). Pengaruh Islamic Social Reporting Terhadap Nilai Perusahaan Bank Syariah Di Indonesia.

Rahayu, Y. S., & Azizah, D. F. (2016). Pengaruh Pembiayaan Bagi Hasil Mudharabah dan Musyarakah Terhadap Profitabilitas ( Studi Pada Bank Umum Syariah Yang Terdaftar Pada Bursa Efek Indonesia periode 2011-2014 ), 33(1), 61–68.

Rahmadi, E. (2017). Anlisis Pengruh Pembiayaan Murabahah, Mudharabah, Musyrakah dan Ijarah Terhadap Tingkat Profitabilitas Di Bank Umum Syariah Priode 2011-2016.

Sari, D. W., & Anshori, M. Y. (2016). Pengaruh Pembiayaan Murabahah, Istishna, Mudharabah, dan Musyarakah Terhadap Profitabilitas (Studi Pada Bank Syariah Di Indonesia Priode Maret 2015-Agustus 2016), 1–8.

S. M., & Chalifah, E. (2014). Pengruh Pendapatan Mudharabah dan Musyaraah Terhadap Proitabilitas (ROA) Bank Syariah Mandiri Priode 2006-2014.

Shabri, M. , & Arfan, M. (2017). Pengaruh Pembiayaan Murabahah, Istishna, Ijarah, Mudharabah, dan Musyrakah Terhadap Profitabilitas Bank Umum Syariah di Indonesia.

Tariq, W., & Usman, M. (2014). Determinants of Commercial Banks Profitability?: Empirical Evidence from Pakistan, 4(2). https://doi.org/10.5296/ijafr.v4i2.5939

Tulsian, M. (2014). Profitability Analysis ( A comparative study of SAIL & TATA, 3(2), 19–22)s.

Wenston F. and Brigham E. (1986). Basic Principles of Financial Management and Strategy. Athens : Papazisi Publishing Company.

Wibowo, A. (2016). Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas Perbankan Syariah ( Studi Kasus pada Bank Pembiayaan Rakyat Syariah Daerah Istimewa Yogyakarta Yang Terdaftar di Bank Indonesia Periode 2012-2014 ), 115–124.

Yunita Agza, D. (2017). Pengaruh Pembiayaan Murabahah, Musyarakah, dan Biaya Transaksi Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah, 10, 225–245.

Downloads

Published

2021-09-29

How to Cite

Lubis, K. (2021). Analisis Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah Terhadap Profitabilitas Perbankan Syariah Yang Terdaftar Di Bank Indonesia (BI) Periode 2012-2016. Jurnal Sistem Informasi, Akuntansi Dan Manajemen, 1(1), 94-105. Retrieved from https://jurnal.adai.or.id/index.php/sintamai/article/view/141