Pengaruh Perbandingan Komposisi Pembiayaan Bagi Hasil, Murabahah, dan Ijarah Terhadap Kinerja Lembaga keuangan Syariah
Keywords:
Outcomes, Murabahah, Ijarah, financial performance of Sharia institutionsAbstract
The tittle of this research is the effect of Yield financing composition, Murabahah, and Ijarah towards Sharia financial institutions performance. The purpose of this research is to test the effect of the composition of financing for the outcome, Murabahah, and Ijarah on the performance of sharia Bank and sharia business Unit. Financial performance is viewed based on Return On Asset (ROA) percentages. This research is a quantitative study using secondary data. The population in this study amounted to 14 for sharia banks and 20 Sharia business units. Sampling techniques in this study using purposive sampling so that the samples obtained as many as 8 Sharia banks and 6 Sharia business units. The period of research is quarterly for a period of 2 years so that the total amount of data is 64 sharia Bank and 48 Syariah business units. The data analysis technique used is a double linear regression analysis. The results of this test showed that a variable of financing composition for the outcome significantly negative impact on the financial performance of Sharia General Bank (BUS). The composition of murabahah financing has a significant positive impact on the financial performance of Syariah General Bank (BUS). The composition of financing Ijarah has a significant positive impact on the financial performance of Syariah General Bank (BUS). The composition of financing for the results has a significant positive impact on the financial performance of Syariah business units (UUS). The composition of murabahah financing has significant positive impact on the financial performance of Sharia Business Unit (UUS). The composition of financing Ijarah has significant negative impact on the financial performance of Syariah business Unit (UUS). And the composition of Sharia Business Unit financing is better than Sharia Commercial BanksReferences
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Handayani, Henri Susi. 2015. Pengaruh Pembiayaan Bermasalah Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Tahun 2011 – 2014. Jurnal Universitas Pendidikan Indonesia.
Khisan, Zariatul. 2014. Analisis Kinerja Perbankan Syariah Ditinjau Dari Profitabilitas Dan Maqasid Syariah Tahun 2010-2013. Skripsi. Universitas Islam Negeri (UIN) Maulana Malik Ibrahim Malang.
Nurfajri, Faiz., Toni Priyanto. 2019. Pengaruh Murabahah, Musyarakah, Mudharabah, Dan Ijarah Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Jurnal MONEX Volume 8 Nomor 2 Bulan Juli Tahun 2019.
Nurhayati, Sri., dan Wasilah. 2015. Akuntansi Syariah Di Indonesia. Salemba Empat. Jakarta.
Otoritas Jasa Keuangan. 2019. Statistik Perbankan Syariah Juli 2019. https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan- sariah/Documents/Pages/Statistik-Perbankan-Syariah---July-2019/SPS%20J uli%2 2019.pdf diakses pada tanggal 07 Oktober 2019.
P, Reinissa R. D. 2015. Pengaruh Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Terhadap Profitabilitas Bank Syariah Mandiri, Tbk. Jurnal Ilmiah. Universitas Brawijaya Malang.
Permata, Russely Inti Dwi., Fransisca Yaningwati., dan Zahro Z.A. 2014. Analisis Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Tingkat Profitabilitas (Return On Equity) (Studi Pada Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Periode 2009-2012). Jurnal Administrasi Bisnis (JAB) Vol. 12 No. 1.
PSAK. 2007. Pernyataan Standar Akuntansi Keuangan No. 102 Tentang Akad Murabahah. Ikatan Akuntansi Indonesia (IAI).
_________. 2007. Pernyataan Standar Akuntansi Keuangan No. 106 Tentang Akad Musyarakah. Ikatan Akuntansi Indonesia (IAI).
_________. 2007. Pernyataan Standar Akuntansi Keuangan No. 105 Tentang Akad Mudharabah. Ikatan Akuntansi Indonesia (IAI).
_________. 2007. Pernyataan Standar Akuntansi Keuangan No. 107 Tentang Akad Ijarah. Ikatan Akuntansi Indonesia (IAI).
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Published
2020-07-22
How to Cite
Setyasih, R. D. (2020). Pengaruh Perbandingan Komposisi Pembiayaan Bagi Hasil, Murabahah, dan Ijarah Terhadap Kinerja Lembaga keuangan Syariah. El-Jizya : Jurnal Ekonomi Islam, 8(1), 27–49. Retrieved from https://ejournal.uinsaizu.ac.id/index.php/eljizya/article/view/3992
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