DIFFERENCE TEST OF POTENTIAL LOSS FROM PROFIT SHARING FINANCING ISLAMIC BANKING IN INDONESIA

Taudlikhul Afkar, Fauziyah Fauziyah, Sigit Prihanto Utomo

Abstract

Common problem with Islamic bank in Indonesia is the rate of return from financing business activities. Profit sharing financing is a type of business activity that still requires certainty in the distribution of profits and risks. The aim of this research is to conduct a different test analysis of potential loss for Islamic Bank in Indonesia from profit-sharing financing business activities during and after the Covid-19 pandemic. This research method uses a quantitative approach with a population of 14 Sharia Commercial Banks as the research sample. Saturated samples are used as a research sampling technique considering the small population size. The data analysis technique used in this research is Paired Sample t-test with Jamovi as an analysis tool. Findings of this research show that there is significant difference in potential losses in profit sharing financing during and after the Covid-19 pandemic with a tendency to be greater after the Covid-19 pandemic

Full Text:

PDF

References

Afkar, T. (2015a). Analisis Daya Tahan Perbankan Syariah Dalam Krisis Keuangan Global. Universitas Airlangga : Disertasi.

Afkar, T. (2015b). Financing mechanism of islamic banking. International Journal of Social Sciences, 32(1), 1–13.

Afkar, T. (2018). Influence Analysis Of Non Performing Financing By Profit-Loss Sharing Financing Contract To The Profitability Of Islamic Commercial Bank In Indonesia. AKRUAL: Jurnal Akuntansi, 10(1), 1–14. https://doi.org/10.26740/jaj.v10n1.p1-14

Afkar, T., Chandrarin, G., & Pirmaningsih, L. (2020). Moderation of Non Performing Financing on Natural Uncertainty Contracts To The Profitability of Islamic Commercial Bank In Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(02), 330–339. https://doi.org/10.29040/ijebar.v4i02.1051

Afkar, T., & Fauziyah. (2021). Predictions And Trends Profitability For Islamic Commercial Banks In Indonesia During The Covid-19. International Journal of Economics, Business, and Accounting Research (IJEBAR), 5(1), 188–196. https://doi.org/http://dx.doi.org/10.29040/ijebar.v5i1.2232

Afkar, T., Hariawan, F., Fauziyah, & Shera, S. C. D. (2024). Financial Performance of Islamic Commercial Banks Through Efficiency Levels and Non-Performing Financing Before and During The. Monex - Journal of Accounting Research, 13(01), 108–119.

Afkar, T., & Purwanto, T. (2021a). Penyaluran Dana Bank Syariah Melalui Pembiayaan Murabahah, Istishna, dan Ijarah Sebelum dan Selama Pandemi Covid 19. Jurnal Ilmiah Ekonomi Islam, 7(2), 900–907. https://doi.org/10.29040/jiei.v7i2.2423

Afkar, T., & Purwanto, T. (2021b). Uji Beda Pembiayaan Bermasalah pada Pembiayaan Mudharabah dan Musyarakah Bank Umum Syariah di Indonesia Selama Pandemi Covid 19. Jurnal Ilmiah Ekonomi Islam, 7(03), 1357–1365.

Afriani, T., & Asandimitra, N. (2020). Determinants of Customer Preference to Save in Islamic Bank. Al-Uqud : Journal of Islamic Economics, 4(1), 17. https://doi.org/10.26740/al-uqud.v4n1.p1-17

Alfie, A. A., & Khanifah, M. (2018). PEMBIAYAAN NATURAL CERTAINTY CONTRACT (NCC) DAN PEMBIAYAAN NATURAL UNCERTAINTY CONTRACT (NUC) PADA PROFITABILITAS BANK UMUM SYARIAH. IQTISAD, 5(2), 68–70. https://doi.org/10.31942/iq.v5i2.2550

Almunawwaroh, M., & Marliana, R. (2018). Pengaruh Car,Npf Dan Fdr Terhadap Profitabilitas Bank Syariah Di Indonesia. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(1), 1–17. https://doi.org/10.29313/amwaluna.v2i1.3156

Bautista, J. J. M., Luna, A. B. M.-, Cornejo, G. H. N., Zapata, N. A. S., & Quispe, J. A. D. (2022). An Analysis of Profitability, Capital Structure, and Credit Risk in the Peruvian Microfinance Sector. International Journal of Applied Economics, Finance and Accounting, 13(1), 20–28. https://doi.org/10.33094/ijaefa.v13i1.608

Daru, R. W., Fasa, M. I., & Suharto. (2021). Analisis Kinerja Keuangan Bank Syariah dan Peran Kebijakan Ekonomi Islam pada Masa Pandemi Covid-19. JES (Jurnal Ekonomi Syariah), 6(2), 128. https://doi.org/10.30736/jesa.v6i2.136

Fakhri, U. N., Anwar, S., Ismal, R., & Ascarya. (2019). COMPARISON AND PREDICTING FINANCIAL PERFORMANCE OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA TO ACHIEVE GROWTH SUSTAINABILITY. 3(2), 174–186. https://doi.org/10.26740/al-uqud.v3n2.p174-186

Febianto, I. (2012). Adapting Risk Management for Profit and Loss Sharing Financing of Islamic Banks. Modern Economy, 03(01), 73–80. https://doi.org/10.4236/me.2012.31011

Milzam, M., & Siswanto, S. (2019). FINANCING DETERMINANT OF NATURAL CERTAINTY CONTRACTS (NCC) AND NATURAL UNCERTAINTY CONTRACTS (NUC) ON PROFITABILITY OF ISLAMIC COMMERCIAL BANKS. El Muhasaba: Jurnal Akuntansi, 10(1), 45. https://doi.org/10.18860/em.v10i1.5778

Nuha, V. Q. Q., & Mulazid, A. S. (2018). Pengaruh Npf, Bopo Dan Pembiayaan Bagi Hasil Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Al-Uqud : Journal of Islamic Economics, 2(2), 168. https://doi.org/10.26740/al-uqud.v2n2.p168-182

Nurhayati, S., & Wasilah. (2016). Akuntansi Syariah Di Indonesia. Selemba Empat.

Sugiyono. (2017). Memahami Penelitian Kualitatif. Bandung : CV. Alfabeta.

Synatrya, U. N., & Pramono, N. H. (2022). Anlysis of The Impact of Covid-19 on Non Performing Financing Digital Banking and Fintech on The Profitability of Sharia and Conventional Banks With Macro Economy as Moderation. Iqtishadia, 15(2), 215–254.

Trisnowati, Y., Hadiwidjaja, R. D., & Nurvita, T. (2021). The Consistency Of Islamic Financial Sustainability In Covid-19 Pandemic: An Empirical Analysis. Akrual : Jurnal Akuntansi, 12(2), 179–192. https://doi.org/10.26740/jaj.v12n2.p179-192

Refbacks

  • There are currently no refbacks.