Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah Terhadap Profitabilitas dengan Non Performing Financing Sebagai Variabel Moderasi: Studi Kasus Pada Baitul Maal Wat Tamwil (BMT) UGT Nusantara Periode 2015-2021
Abstract
This study aims to determine the effect of murabahah, mudharabah, and musyarakah financing on profitability with NPF as a moderating variable. This type of research is quantitative with data collection techniques using documentation and literature study. The location of this research was conducted at BMT UGT Nusantara which is addressed at 8RMQ+52C, Jl. West Sidogiri, RT.03/RW.02, Sidogiri, Kec. Kraton, Pasuruan, East Java 67151. The population in this study is BMT those in Sidogiri, BMT UGT Nusantara and BMT Maslahah. The sampling technique used in this study was purposive sampling technique. The sample that has been determined by the researcher BMT in Sidogiri, namely BMT Maslahah and BMT UGT Nusantara for the 2015-2021 period and BMT in Sidogiri, namely BMT Maslahah and BMT UGT Nusantara for the 2015-2021 period which issued mudharabah financing, musyarakah financing, murabahah financing, Non-Performing Financing for 7 consecutive years. The data used by researchers on mudharabah financing, musyarakah financing, murabahah financing, NPF, and the existing profitability of BMT UGT Nusantara from 2015-2021 with a total of N = 35. With the dependent variable mudharabah financing, musyarakah financing, murabahah financing, independent profitability. And NPF moderation. To answer the problem the researcher uses classical assumptions and multiple linear regression with the SPSS analysis tool. Mudharabah Financing has no effect on Profitability at BMT UGT Nusantara. Musyarakah financing has a positive effect on profitability at BMT UGT Nusantara. Murabaha financing has no effect on profitability BMT Archipelago UGT. NPF does not moderate the effect of Mudharabah financing on Profitability of BMT UGT Nusantara. NPF does not moderate the effect of Musyarakah Financing on Profitability at BMT UGT Nusantara. NPF moderates the effect of Murabahah Financing on Profitability at BMT UGT Nusantara.
Keywords
Full Text:
PDFReferences
Agza, Y. and Darwanto, 2017, Perbankan Syariah, jakarta: PRENADAMEDIA GROUP, 2011 cet ke-1, hlm. 82, IQTISHADIA Jurnal Kajian Ekonomi dan Bisnis Islam, 10(1), 225–245.
Annisa, S.& D.F. 2017, Pengaruh DPK, CAR, NPF dan ROA Terhadap Pembiayaan Mudharabah Pada Bank Syariah Mandiri Periode 2011-2015, Jurnal Ekonomi & Bisnis Dharma Andalas, 19(2), 300–305,
Auditya, L. and Afridani, L. 2019, Pengaruh Pembiayaan Musyarakah Terhadap Profitabilitas Pada Bank Umum Syariah (Bus) Periode 2015-2017, Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah, 3(2).
Charles, T. and Rasyid, R., 2021, Title Manuscript, Financial Management Studies, 1(1), 79–86
Dharma, Y. and Pristianda, A., 2018, Pengaruh Pembiayaan Mudharabah dan Murabahah Terhadap Profitabilitas (Return On Asset) Bank Pembiayaan Rakyat Syariah di Indonesia 2012-2016, Jurnal Ekonomika Indonesia, 7(2), 29–34.
Firmansyah, A. dan A. 2019, Manajemen Bank Syariah. Jakarta.
Kasmir, 2013, Analisis Laporan Keuangan. Jakarta: PT RajaGrafindo Persada.
Kasmir, 2014, Analisi Laporan Keuangan, cetakan ke-7. Jakarta: PT RajaGrafindo Persada.
Mardiana, M. 2018, Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan (Study Pada Perbankan Syariah Yang Terdaftar di Bei), Iqtishoduna, 14(2), 151–166.
Munir, M. 2019, Analisis Pengaruh CAR, NPF, FDR dan Inflasi Purchase Intention of Halal Food terhadap Profitabilitas Perbankan Syariah di Indonesia, Ihtifaz: Journal of Islamic Economics, Finance, and Banking, 1(2), 89–98.
Nahrawi, A.A. 2017, Pengaruh Capital Adequacy Ratio (CAR), Return On Assets (ROA) dan Non Performing Financing (NPF) Terhadap Pembiayaan Murabahah BNI Syariah, Perisai : Islamic Banking and Finance Journal, 1(2), 141–179.
Nur’aeni, N. and Setiawan, S. 2020, Third Party Funds and Non-Performing Financing for Mudharabah Financing in Indonesia’s Sharia Banking, International Journal of Business, Economics, and Social Development, 1(4), 178–184.
Oktavia, Y. and Diana, N. 2021, The Effecet of Mudharabah Financing, Musyarakah Financing and Ijarah Rent On Profitaility In PT. Bank Syariah Indonesia.Tbk, Jurnal Akuntansi, 17(1), 16–30.
Ovami, D.C. 2017, Pengaruh Non Performing Financing Terhadap Pembiayaan Musyarakah, Jurnal Riset Akuntansi & Bisnis, 17(2), 1–7.
Setiani, N., Gagah, E. and Fathoni, A. 2018, Analysis Of Effect Of CAR, NPF, FDR, And BOPO ON ROA (Study at Shariah Commercial Bank in Indonesia Period 2012-2016), Manajemen.
Sinaga, Vita Evelini Handayani; Patonah, M.N. 2021, Analisa Pengaruh Dana Pihak Ketiga (DPK), Non Performing Financing (NPF) Murabahah, dan Capital Adequancy (CAR) Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah di Indonesia Periode 2015-2018, BISEI: Jurnal Bisnis dan Ekonomi Islam, 6(1), 13–25.
Sitompul, S. and Nasution, S.K. 2019, The Effect of Car, BOPO, NPF, and FDR on Profitability of Sharia Commercial Banks in Indonesia, Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2(3), 234–238.
Soemitra, A. 2009, Bank dan Lembaga Keuangan Syariah. Jakarta: Pernada Media Group.
Syaffa, K.A. and Buchori, N.S. 2020, the Effect of Mudharabah Financing on the Profitability of Roa and Roe of Sharia Rural Banks (Bprs) in Indonesia 2017-2018, Jurnal Ekonomi dan Perbankan Syariah, 8(2), 80–90.
Syaiful, B. 2015, Sukses Koperasi Syari’ah di Sidogiri. Pasuruhan: Cipta Pustaka Utama.
Widiwati, R.D.R., 2020, Pengaruh Dana Pihak Ketiga, Financing to Deposit Ratio, Capital Adequancy Ratio dan Non Perfoorming Financing Terhadap Pembiayaan Murabahah (Bank Umum Syariah di Indonesia Tahun 2015-2019). Sekolah Tinggi Ilmu Ekonomi Indonesia
Wijayanti, E. and Mardiana, 2020, Loan Growth and Bank Profitability of Commercial Banks in Indonesia, Akuntabel, 17(1), 2020–2058.
Yulianto, A. and Solikhah, B. 2016, The Internal Factors of Indonesian Sharia Banking to Predict The Mudharabah Deposits, Review of Integrative Business and Economics Research, 5(1), 210–218.
DOI: http://dx.doi.org/10.33087/ekonomis.v8i1.741
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat |
