THE INFLUENCE OF OPERATIONAL COSTS (BOPO), THIRD PARTY FUNDING PROFIT SHARING (DPK), AND CASH RATIO ON PROFITABILITY WITH MURABAHAH FINANCING AS A MODERATION VARIABLE IN SUMUT SHARIAH BANK

Maylin Azzahra, Tri Inda Fadhila Rahma, Nur Ahmadi Bi Rahmani

Abstract

Profitability is a company's expertise in generating margins or profits as long as the company operates. Financing at Bank Sumut Syariah can be considered as one of the driving factors for increasing the profitability of a bank. It's just that the financing contained in Bank Sumut Syariah does not fully affect profitability, but other factors that most affect the profitability of the bank. The purpose of this research is to show whether Operational Costs (X1), Profit Sharing of Third Party Funds (X2) and also Cash Ratio (X3) have an influence on profits or profit (Y) with Murabahah Financing (Z) as a moderating variables. For this reason, the researchers here used the SEM analysis research method and Bootstrapping using SMARTPLS with secondary data and the nature of the quantitative research used in testing the data that had been obtained at Bank Sumut Syariah. In this study, the results obtained were that the variables BOPO (X1), DPK (X2), CR (X3) and also Murabahah Financing (Z) did not have a relevant impact on Profitability (Y) of PT Bank Sumut Syariah which had been processed and conclusions drawn from several tests that have been carried out. Then it was also obtained from the research that the Murabahah Financing itself weakened the relationship between DPK and ROA. And also Murabaha financing weakens the relationship between CR and ROA. However, Murabahah Financing strengthens the relationship between BOPO and ROA. So it can be said that Murabahah Financing moderates the effect of BOPO on ROA. However, Murabahah Financing cannot moderate the effect of TPF on ROA nor can it moderate the effect of CR on ROA.
Keywords: Operating Costs, Profit Sharing Of Third Party Funds And Cash Ratios To Profitability

Full Text:

PDF

References

Anggita, IS (2021). Analysis of the Influence of Fundamental Factors on Profitability in the Banking Sub Sector on the Indonesia Stock Exchange (IDX) for the period 2015-2019. International Journal of Innovative Science and Research Technology.

Dara Ayuna, DY (2022). The Effect of Murabahah Financing on Increasing Profits at PT. Bank Sumut Kcp Stabat. Jeksya: Journal of Sharia Economics

Dewi, MS (2022) The Effect of Third Party Fund LDR and Operational Costs on Operations in Public Credit Banks. Journal of Economic and Accounting Publications

Fahlevi. (2016). Bi Rate Influence Analysis. DPK and NPF Ratio for Financing Products with Murabahah Agreements at Sharia Banks in Indonesia. Unismabekasi.

Fitria, S. (2019). The Influence of Third Party Funds (DPK) and Financial Ratios on the Profitability of Sharia Banks with Financing as an Intervening Variable for the 2015-2018 Period. IAIN Salatiga

Irfan Azis, YC (2019). The Influence of Production Costs and Operational Costs on Net Profit at PT. Ultrajaya Milk Industry and Trading Company. Bandung Accounting Journal

Irhamna Tanjung, TI (2023). The Influence of Operational Costs, Selling Prices, and Use of Technology on Farmers' Income from an Islamic Economic Perspective. Journal of Management and Business.

Ismanandar, M. (2016). The Influence of Current Ratio, Quick Ratio and Cash Ratio on Productive Financing of Sharia Banks. Inclusive.

Jaka, AR (2011). Analysis of the Influence of CAR, FDR, BOPO and NPF on the Profitability of Sharia Banks. Brawijaya University Thesis.

Jati, W. (2021). Influence of operating costs n operating revenue and loan to deposit. Contingency: scientific journal of management

Lady Vini Maharani, ZH (2021). The Influence of Operational Costs (Bopo), Profit Sharing from Third Party Funds (Dpk), Cash Ratio on Murabahah Margins in Sharia Commercial Banks. Jram: Journal of Multiparadigm Accounting Studies.

Muhammad Latheif, IN (2018). Syariah Bank Financing Management. Medan. FEBI: UINSU PRESS

Neneng Susanti, SD (2019). The Effect of External and Internal Factorson Banking Profitability. International Journal Of Invasion, Creativity And Change

Nisa Susilawati, YS (2017). The Influence of Cash Ratio and Cash Cycle on Company Profitability. Unitary Business and Informatics Institute.

Pradesyah, R. &. (2021). The Influence of Murabahah and Musyarakah Financing on Profitability at Pt. Bank Mandiri Syariah. Aghniya: Journal of Islamic Economics.

Salman, D. K. (2021). The Effect of Non Performing Financing and Third Party Funds on The Profitability Through PR/RS and PLS Financing. International Journal of Islamic Banking and Finance Research

Sweep, M. (2021). The Influence of Operational Costs and Cash Flow on Profitability. Dimensions.

Setiawan, DD (2018). The Influence of Car, Bopo, Npl, Inflation and Interest Rates on Profitability in Conventional Commercial Banks Listed on the Indonesian Stock Exchange. University E-Journal 17 August 1945 (Uta'45).

Sri, S, (2018). Contemporary muammalah fiqh. Medan. Febi : UINSU PRESS

Taufik Perdana, IN (2022). The effect of third party funds on the profitability of Islamic commercial banks in Indonesia. Tabarru' Journal: Islamic banking and finance

Tri Inda, FR (2019). Sharia Banking Diktat

Waryanto, H. (2019). The Influence Of Operating Costson Return On Assets at PT. Ray. Pinisi Discretion Review.

Yuli Mustikawati, MA (2021). The Influence of Third Party Funds, Operational Costs, Bi Rates and Inflation on Murabahah Margin Income. Jeskape.

Refbacks

  • There are currently no refbacks.