Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Ijarah Terhadap Profitabilitas Bank Muamalat Indonesia

Abdul Haris Romdhoni, Ferlangga El Yozika

Abstract

This study aims to determine the effect of mudharabah, musyarakah and ijarah financing on profitability at Bank Muamalat Indonesia 2010-2017, either partially or simultaneously. The population in this study is Bank Muamalat Indonesia. Sampling is done by purposive sampling with data period 2010-2017 from financial statements of Bank Muamalat Indonesia counted 32 data. The method used in this study is quantitative descriptive with the aim to get a picture of how much the structure of financing and its effect on the profitability of Bank Muamalat Indonesia. Data collection technique is done by documentation method which is done by collecting data through Bank Muamalat Indonesia website. The method of this research used multiple regression.The result of partial significance test (t-test), this research shows that mudharabah financing has no significant effect on profitability of Bank Muamalat Indonesia. While musyarakah financing negatively affects the profitability of Bank Muamalat Indonesia. Ijarah financing have no significant effect on profitability of Bank Muamalat Indonesia. While simultaneous significance test result (F-test) shows that mudharabah, musyarakah and ijarah financing jointly affect the profitability of Bank Muamalat Indonesia.

Keywords

Mudharabah; Musyarakah; Ijarah; Profitability (ROA)

Full Text:

PDF

References

DAFTAR PUSTAKA

Afkar, Taudlikhul. 2017. Influence Analysis of Mudharabah Financing and Qard Financing to the Profitability of Islamic Banking in Indonesia. Asian Jurnal of Innovation and Entreprenership. Vol. 02, No. 03 (September 2017).

Agza, Yunita dan Darwanto. 2017. Pengaruh Pembiayaan Murabahah, Musyarakah, dan Biaya Transaksi terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah. Jurnal Kajian Ekonomi dan Bisnis Islam. Vol. 10, No. 1.

Aisyah. 2016. Analisis Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah terhadap Return On Equity Bank Umum Syariah. Jurnal Ekonomi dan Bisnis. Vol. 19, No. 02 (September 2016).

Ali, Zainudin. 2006. Hukum Perdata Islam di Indonesia. Jakarta: Sinar Grafika.

Amalia, Nur. 2016. Struktur Pembiayaan dan Pengaruhnya terhadap Profitabilitas Bank Muamalat Indonesia dan Bank Syariah Mandiri. Jurnal Ilmu dan Riset Akuntansi. Vol. 5, No. 5 (Mei 2016).

Antonio, Muhammad Syafi’i. 2001. Bank Syariah (dari teori ke praktik). Cetakan 1. Jakarta: Gema Insani.

Ascarya. 2007. Akad & Produk Bank Syariah. PT. Raja Grafindo Persada. Jakarta.

Dahlan, Ahmad. 2012. Bank Syariah: Teoritik, Praktik, Kritik. Yogyakarta: Teras.

Faradilla, Cut, dkk. 2017. Pengaruh Pembiayaan Murabahah, Istishna, Ijarah, Mudharabah dan Musyarakah terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Magister Akuntasi Pascasarjana Universitas Syiah Kuala. Vol. 6, No. 3 (Agustus 2017).

Ghozali, Imam. 2012. Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta: Universitas Diponegoro.

Hadi, A. Chairul. 2011. Problematika Pembiayaan Muḍārabah di Perbankan Syari’ah Indonesia, Maslahah. Jurnal Ekonomi. Vol.2, No. 1 (Maret 2011).

Karim, Adiwarman A. 2010. Bank Islam Analisis Fiqih dan Keuangan. Jakarta: PT Raja Grafindo Persada.

Kasmir dan Jakfar. 2003. Studi Kelayakan Bisnis. Jakarta: Prenada Media.

Kasmir dan Jakfar. 2008. Bank dan lembaga Keuangan Lainnya Edisi Revisi 2008. Jakarta: PT. Raja Grafindo Persada.

Muhammad. 2005. Manajemen Pembiayaan Bank Syariah. Yogyakarta. UPP AMP YKPN.

Munawir. 2004. Analisis Laporan Keuangan. Yogyakarta: Liberty.

Sudarsono, Heri. 2008. Bank dan Lembaga Keuangan Syari’ah Deskripsi dan Ilustrasi Edisi 3. Yogyakarta: Ekonisia.

Sugiyono. 2010. Metode Penelitian Bisnis. Bandung: Alfabeta.

Surat Edaran Otoritas Jasa Keuangan Nomor 10/SEOJK.03/2014 Tentang Penilaian Tingkat Kesehatan Bank Umum Syariah dan Unit Usaha Syariah.

Undang-Undang Nomor 21 tahun 2008 tentang Perbankan Syariah.

Refbacks

  • There are currently no refbacks.