Analisis Pengaruh Pembiayaan Murabahah, Musyarakah dan Mudharabah Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia Dengan Non Performing Financing (NPF) Sebagai Variabel Moderasi Periode 2017-2020

Siti Faizah, Hesi Eka Puteri, Reina Tasha Baskara, Vewi Julita, Anwar Sholihin

Abstract

This research is motivated by the existence of phenomena that occur that are not in accordance with existing theories and the existence of inconsistent previous research. This study aims to determine the effect of Murabahah Financing, Musyarakah Financing and Mudharabah Financing on the Profitability of Islamic People's Financing Banks in Indonesia with Non-Performing Financing as a moderating variable for the 2017-2020 period. This study uses a quantitative approach. The data in this study used monthly time series data from 2017-2020 obtained from SPS OJK and analyzed using the PLS (Partial Least Square) analysis technique via Warp-PLS version 7.0. The results of the research on the first model (the effect of murabahah financing on bank profitability with NPF as a moderating variable) show that murabaha financing has a significant positive effect on bank profitability (ROA) by obtaining a sign p-value <0.001 and the results of the interaction test show that NPF is proven to be able to moderate (weaken) the relationship between murabahah financing and the profitability (ROA) of Indonesian BPRS. For the second model (the effect of musyarakah financing on bank profitability with NPF as the moderating variable) it shows that musyarakah financing has a significant positive effect on bank profitability (ROA) by obtaining a sign p-value <0.001 and the results of the interaction test show that NPF is not proven to be able to moderate the relationship between musyarakah financing with profitability (ROA) of BPRS Indonesia with a sign p-value = 0.26. Whereas in the third model (the effect of mudharabah financing on bank profitability with NPF as the moderating variable) shows that the results of mudharabah financing have a significant positive effect on bank profitability (ROA) by obtaining a sign p-value <0.001 and the results of the interaction test show that NPF is proven to be able to moderate (weaken) the relationship between mudharabah financing and the profitability (ROA) of Indonesian BPRS for the 2017-2020 period. From the results of the study it can be concluded that the one that has the greatest contribution or the most influence on the profitability (ROA) of Indonesian BPRS is murabahah financing, which is equal to 30.2%.

Full Text:

PDF

References

Agza, Y., & Darwanto, D. (2017). Pengaruh Pembiayaan Murabahah, Musyarakah, Dan Biaya Transaksi Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah. Iqtishadia: Jurnal Kajian Ekonomi Dan Bisnis Islam STAIN Kudus, 228-48.

Anjani, & Hasmarani. (2016). Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah Terhadap Profitabilitas BPRS di Indonesia. Jurnal Ekonomi dan Keuangan Islam, 38-45.

Danupranata, G. (2013). Buku Ajar Manajemen Perbankan Syariah. Jakarta: Salemba Empat.

Dendawijaya, L. (2003). Manajemen Perbankan. Jakarta: Ghalia Indonesia.

Echdar, S. (2017). Metode Penelitian Manajemen Dan Bisnis. Makassar: Ghalia Indonesia.

Edriyanti, R. (2020). Analisis Pengaruh Pembiayaan Mudharabah, Musyarakah, Murabahah Dan Npf Terhadap Roa (Studi Kasus BPRS Di Indonesia). Nisbah: Jurnal Perbankan Syariah, 63.

Julita, V., Puteri, H., Harahap, M., Sadikin, & Sholihin, A. (2023). & Sholihin, A. (2023). Pengaruh Pandemi Covid-19 Terhadap Pendapatan Sektor Mikro di Kota Bukittinggi Dengan Peran Pemerintah Sebagai Variabel Moderasi Perspektif Ekonomi Syariah. Jurnal Ilmiah Ekonomi Islam.

Kuncoro, M. (2001). Metode Kuantitatif Teori Dan Aplikasi Untuk Bisnis & Ekonomi. Yogyakarta: UPP STIM YKPN.

Ovami, D. (2017). Pengaruh Non Performing Financing Terhadap Pembiayaan Musyarakah. Jurnal Riset Akuntansi & Bisnis, 1-7.

Rizqi, Z., Arbi, Z., & Ahmadsyah, I. (2011). Pengaruh Non Performing Financing (NPF), Financing To Deposit Ratio (FDR) Dan Tingkat Suku Bunga Deposito Bank Konvensional Terhadap Pembiayaan Mudharabah Pada Bank Umum Syari’ah Di Aceh. Aceh: Al Fatayah.

Sholihin, A. (2021). Rendahnya Minat Perbankan Syariah Terhadap Pembiayaan Mudharabah. Jurnal PROFITA: Akuntansi dan Bisnis, 150-160.

Solihin, M., & Ratmono, D. (2020). Analisis SEM-PLS Dengan WarpPLS 7.0 Untuk Hubungan Nonliner Dalam Penelitian Sosial Dan Bisnis. Yogyakarta: CV Andi Offset.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alphabet.

Teri, & Novitasari. (2020). Pengaruh Pendapatan Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas Pada Bank Syariah Yang Terdaftar Di Bursa Efek Indonesia. Accounting, Accountability and Organization System Journal (AAOS), 188-200.

Umam, K. (2011). Legislasi Fikih Ekonomi Dan Penerapannya Dalam Produk Perbankan Syariah Di Indonesia. Yogyakarta: BPFE.

Zaenuri, W. (2014). Analisis Pengaruh FDR, NPF, Tingkat Bagi Hasil, Kualitas Jasa Dan Atribut Produk Islam Terhadap Tingkat Pembiayaan Mudharabah Pada Bank Umum Syari’ah Di Semarang. Jurnal Pemikiran Dan Penelitian Ekonomi Islam, 107-36.

DOI: http://dx.doi.org/10.29040/jiei.v9i2.9505

Refbacks

  • There are currently no refbacks.
echo 'slot gacor