Mudharabah dan Murabahah; Pengaruhnya Terhadap Laba Bersih BUS (original) (raw)
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Mudharabah, Murabahah, dan Musyarakah Pengaruhnya Terhadap Laba Bersih BUS di Indonesia
Islaminomics: Journal of Islamic Economics, Business and Finance, 2018
Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan yang didanai oleh bank syariah terhadap laba bersih (Y), dengan mengambil 5 (Lima) sampel Bank Umum Syariah. Yaitu Bank Muamalat Indonesia, Bank Syariah Mandiri, Bank BRI Syariah, Bank BNI Syariah, dan Bank Panin Syariah. Jenis pembiayaan yang diukur yaitu pembiayaan Mudharabah (X1), pembiayaan Murabahah (X2) dan pembiayaan Musyarakah (X3) sebagai variabel Independen, variabel Dependen diukur dengan laba bersih (Y). Dan metode yang digunakan penelitian ini menggunakan analisis kuantitatif deskriptif, data yang digunakan dalam penelitian ini adalah data sekunder. Data sekunder diperoleh dari data laporan keuangan publikan 5 (Lima) Bank Umum Syariah periode Tahun 2010-2013. Hasil penelitian menunjukan bahwa variabel pembiayaan Mudharabah (X1) dan pembiayaan Musyarakah (X3) tidak terdapat pengaruh terhadap variabel laba bersih (Y) Bank Umum Syariah, sedangkan variabel pembiayaan Murabahah (X2) terdapat pengaruh terhadap variabel laba bersih (Y). Sedangkan variabel pembiayaan Mudharabah (X1), pembiayaan Murabahah (X2), dan pembiayaan Musyarakah (X3) secara simultan berpengaruh terhadap variabel laba bersih (Y) Bank Umum Syariah. Kata Kunci: Pembiayaan Mudharabah (X1), Pembiayaan Murabahah (X2), pembiayaan Musyarakah (X3) dan Laba Bersih (Y) Pendahuluan Bank Syariah adalah suatu Bank yang beroperasi dengan prinsip syariah, prinsip syariah artinya di dalam mengembangkan Produk dan operasional Perbankan Syariah dikembangkan berdasarkan Al-Qur'an dan Hadits Nabi Muhammad SAW. Atau dengan kata lain, Bank Syariah merupakan lembaga keuangan dengan usaha utamanya memberikan pembiayaan dan jasa-jasa lain yang operasionalnya disesuaikan dengan prinsip-prinsip Islam. Dalam beberapa tahun terakhir, lembaga keuangan telah mengalami perkembangan yang cukup dinamis, cepat, dan
Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih
Jurnal Ilmiah Akuntansi Kesatuan
Islamic banks are financial institutions that are regulated according to sharia principles in providing credit or financing and other financial services, which have the function to expedite economic processes through business activities such as profit sharing (Mudharabah), buying and selling (Murabahah) and leasing (Ijarah) based on sharia values. This study aims to examine the effect of Mudharabah, Murabahah, and Ijarah Financing on Net Profit at BRI Syariah Bank for the 2016-2020 period. The population and sample in this study were the BRI Syariah Bank Monthly Financial Reports, January 2016 - December 2020, which amounted to 60 data. Samples were selected using the saturated sampling method. The analytical method used in this study is multiple linear regression with time series data processed using SPSS IBM.23 and Microsoft Excel 2010. The results of this study indicate that the independent variables Mudharabah, Murabahah, and Ijarah financing have a simultaneous effect on th...
Pengaruh Pembiayaan Musyarakah Mudharabah dan Murabahah Terhadap Profitabilitas Bank BSI
Ranah Research, 2024
This research aims to analyze the influence of musyarakah, mudharabah and murabahah financing on the profitability (ROE) of Bank Syariah Indonesia for the 2013-2023 period. The Ordinary Least Squares (OLS) method was used to analyze the financial data of Bank Syariah Indonesia from 2013 to 2023. The results of the analysis show that the three types of financing, both partially and simultaneously, have a positive and significant effect on the financial performance of Bank Syariah Indonesia. financial performance of Bank Syariah Indonesia. profitability of Indonesian Sharia Bank. These findings underline the importance of effective asset and capital management in improving the financial performance of Islamic banks. Thus, this research provides a better understanding of the relationship between types of sharia financing and bank profitability, as well as providing guidance for sharia bank management in making decisions to achieve better financial performance in the future.
Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih
Al Maal: Journal of Islamic Economics and Banking, 2021
The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive infl...
2019
Jurnal ini bertujuan untuk mengetahui pengaruh pendapatan bagi hasil mudharabah dan pendapatan margin murabahah terhadap laba usaha pada BMT Muda Surabaya. Hasil penelitian secara parsial antara pendapatan bagi hasil mudharabah (X 1 ) terhadap laba usaha (Y), diperoleh t hitung sebesar 4,904 dan t tabel sebesar 2,10092. Hasil ini menunjukkan bahwa t hitung > t tabel (4,904 > 2,10092). Dapat disimpulkan bahwa terdapat pengaruh positif dan signifikan antara pendapatan bagi hasil mudharabah terhadap laba usaha. Hasil penelitian secara parsial antara pendapatan margin murabahah (X 2 ) terhadap laba usaha (Y), diperoleh t hitung sebesar 5,150 dan t tabel sebesar 2,10092. Hasil ini menunjukkan bahwa t hitung > t tabel (5,150 > 2,10092). Dapat disimpulkan bahwa terdapat pengaruh positif dan signifikan antara pendapatan margin murabahah terhadap laba usaha. Sedangkan hasil penelitian secara simultan antara pendapatan bagi hasil mudharabah (X 1 ) dan pendapatan margin murabahah (...
Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas
JAS (Jurnal Akuntansi Syariah)
This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of...
El-Mal, 2022
Banking institutions establish institutions whose activities are related to currency to promote trade, one of the bank's business activities is to collect funds from the surplus side and allocate them to the deficit side in the form of credit or financing for investment activities. This study aims to determine the effect of musyarakah, mudharabah and mudharabah financing on net income. The method used by the researcher uses the quantitative method of secondary data obtained from the quarterly financial statements of the BPRS Bogor Tegar Berima 2017-2021 by using classical assumption test analysis, multiple linear tests, hypothesis testing, and coefficient of determination tests. Research results The results showed that partially musyarakah financing had a positive and significant effect on net income, mudharabah financing had a negative and insignificant effect on net income, and murabahah financing had a positive and insignificant effect on net income. Simultaneous research results between musyarakah, mudharabah and murabahah financing have a positive and significant effect on net income BPRS Bogor Tegar Beriman.
ANALISIS PEMBIAYAAN MUDHARABAH DAN MURABAHAH (STUDI KASUS BRI SYARIAH CABANG GUBENG SURABAYA
The purpose of this research is to determine system and concept of mudharabah and murabahah financing in BRI Syariah branches Gubeng Surabaya and to determine whether the practice field (mudharabah and murabahah) in accordance with the theory or rules and regulations. The research used a qualitative method in which researchers set of a phenomenon instead of a theory. The results of this research are mudharabah and murabahah products in BRI Syariah branch Gubeng Surabaya was appropriate or comply with the rules DSN-MUI in force.
Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah Terhadap Profitabilitas
Jesya
Dilaksanakannya penelitian ini guna meneliti pembiayaan Mudharabah, Musyarakah, dan Murabahah yang memberikan pengaruh secara simultan ataupun parsial terhadap Return On Asset (ROA) pada Bank Umum Swasta Syariah yang terdata di Otoritas Jasa Keuangan Periode 2016-2021. Penelitian ini berjenis kuantitatif dengan sumber data sekunder. Penelitian ini mempunyai populasi yakni Bank Umum Swasta Syariah. Data penelitian dianalisis dengan penggunaan software statistik IBM SPSS statistics 25. Software tersebut berguna untuk membantu melakukan Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, dan untuk melakukan Uji Hipotesis Penelitian. Secara simultan, penelitian ini memiliki hasil bahwa pembiayaan Mudharabah, Musyarakah, dan Murabahah berpengaruh terhadap ROA. Kemudian, pembiayaan Mudharabah tidak berpengaruh secara parsial terhadap ROA, pembiayaan Musyarakah berpengaruh negatif dan signifikan secara parsial terhadap ROA, dan pembiayaan Murabahah berpengar...
Pengaruh Pembiayaan Mudharabah dan Pembiayaaan Musyarakah terhadap Laba Bersih Bank Syariah
Jurnal Maps (Manajemen Perbankan Syariah)
The financing income at Bank Syariah Mandiri is increasing every year and the higher the interest of the customers to carry out mudharabah financing and musyarakah financing at Bank Syariah Mandiri which will certainly make a big contribution to the bank's income. The author wants to know more about the effect of mudharabah financing and musyarakah financing on the net profit of an independent Islamic bank. The method used is a quantitative approach, using Bank Syariah Mandiri monthly financial report data for the 2017-2019 period and the number of financial reports of 36 months. The technique for selecting samples uses saturated sampling where all populations are sampled. The analysis technique uses multiple regression analysis using the SPSS 21 application.The results obtained from this study simultaneously are that there is an influence between mudharabah financing, musyarakah financing on the net profit of independent Islamic banks and partially mudharabah financing has a ne...