Menakar Dampak Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas Return On Assets PT. Bank Muamalat Indonesia Tbk.

Abstract

This research was conducted to measure the impact of mudharabah and musyarakah financing on profitability with the Return on Assets (ROA) ratio of PT. Bank Muamalat Indonesia Tbk. period of 2011-2017. The research method used in this research is descriptive quantitative using multiple linear regression. Data used is secondary data in the form of financial statements of PT. Bank Muamalat Indonesia Tbk. which is accessed through the Otoritas Jasa Keuangan (OJK) website. The results showed that 51.3% variables Profitability of return on assets (ROA) can be explained by mudharabah and musyarakah ratios. T test (partial test) shows that the mudarabah ratio variable has no significant effect on profitability of return on assets (ROA), while the musyarakah ratio variable has a significant effect on profitability of return on assets (ROA). This is because mudharabah financing is classified as risky financing, so Islamic banks must innovate in carrying out risk management. On the other hand, Musharakah financing contributes greatly to the total income of Islamic banks and partially has a significant effect on the profitability of Islamic banks. ABSTRAK Penelitian ini dilakukan untuk menakar dampak pembiayaan mudharabah dan musyarakah terhadap profitabilitas dengan rasio Return on Assets (ROA) PT. Bank Muamalat Indonesia Tbk. periode 2011-2017. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan regresi linier berganda. Data yang digunakan berupa data sekunder berupa laporan keuangan PT. Bank Muamalat Indonesia Tbk. yang diakses melalui website Otoritas Jasa Keuangan (OJK). Hasil penelitian menunjukkan bahwa 51,3% variabel Profitabilitas return on asssets (ROA) dapat dijelaskan rasio mudharabah dan musyarakah. Uji T (uji parsial) menunjukkan bahwa variabel rasio mudarabah tidak berpengaruh signifikan terhadap profitabilitas return on assets (ROA), sedangkan variabel rasio musyarakah berpengaruh signifikan terhadap profitabilitas return on assets (ROA). Hal ini dikarenakan pembiayaan mudharabah tergolong pembiayaan yang beresiko, sehingga bank syariah haruslah berinovasi dalam melakukan menajemen resiko. Di sisi lain, pembiayaan musyarakah berkontribusi besar terhadap total pendapatan bank syariah dan secara parsial berpengaruh signifikan terhadap profitabilitas bank syariah.

The Effect of Profit Sharing Financing on The Profitability of Islamic Banks in Indonesia

“…of 0.706 which means > 0.05. So this result is in accordance with the results (Faradilla et al, 2017) and (Wahyuningsih, 2019) which state that mudharabah financing has no effect on profitability. This was conveyed by (Wahyuningsih, 2019) because for each year the revenue from mudharabah financing no longer contributes significantly to the total income from profit sharing financing.…”

“…So this result is in accordance with the results (Faradilla et al, 2017) and (Wahyuningsih, 2019) which state that mudharabah financing has no effect on profitability. This was conveyed by (Wahyuningsih, 2019) because for each year the revenue from mudharabah financing no longer contributes significantly to the total income from profit sharing financing. Which resulted in a decrease in the mudharabah ratio so that mudharabah financing no longer had a significant effect on the profitability of Islamic banks.…”

“…of 0.000 with a meaning < 0.05. This result is in line with (Wahyuningsih, 2019) and (Pratama & Febriansyah, 2020) which state that musyarakah financing has an effect and is significant on profitability. With musyarakah financing, which shows a cooperation agreement between two or more parties for a business in which both parties provide capital, then when a profit or loss occurs, it will be divided according to the initial agreement.…”

“…The financing used to provide profit from the calculation for the results is mudharabah and musyarakah financing. From this profit, the proceeds will be divided between the bank and the customer provided that the profit can be used to return the capital that has been used for funding Wahyuningsih, (2019). During the ongoing pandemic, it can be said that people do a lot of financing, be it for their survival or for their business continuity.…”

Return on Assets Dan Determinasi Faktor-Faktor Yang Mempengaruhinya (Studi Pada Bus Non Devisa Periode 2018-2019)

“…Pentingnya Return on Assets mengakibatkan banyak penelitian dilakukan membahas kinerja keuangan tersebut (Apriyanti, Rahman, & Maharani, 2021;Awintasari & Nurhidayati, 2021;Indriwati & Purwana, 2021;Riyanto & Asakdiyah, 2020;Setyowati, 2020;Wahyuningsih, 2019). Pembiayaan Murabahah adalah perjanjian jual beli antara bank dan klien di mana bank & Anshori, 2017, hlm.…”