The Effect of Profit-Sharing Financing on the Financial Performance of Islamic Banks

Zaid Raya Argantara; Nabilatul Fitriyah

doi:10.37641/jimkes.v11i3.2329

Authors

Zaid Raya Argantara Al-Amien Prenduan Dirosat Islamiyah Institute, Indonesia
Nabilatul Fitriyah

DOI:

https://doi.org/10.37641/jimkes.v11i3.2329

Keywords:

Mudharabah Financing, Musyarakah Financing, ROA, Profit-sharing, Quantitative

Abstract

This research aims to determine the effect of profit sharing financing, namely mudharabah financing and musyarakah financing, on the financial performance of BCA Syariah Bank with profits in the form of a predetermined profit sharing ratio and losses fully borne by the bank for Mudharabah financing. This research uses a quantitative approach with multiple linear regression techniques which aims to test the hypotheses that have been established. The type of data used is secondary data which indirectly provides data to data collectors. The data analyzed in this research are the Financial Reports for Mudharabah Financing and Musyarakah Financing of BCA Syariah Bank per Quarter of 2014-2021. Data collection techniques use documentation from the official BCA Syariah website. The independent variable in this research is profit sharing financing, namely Mudharabah Financing (X1) and Musyarakah Financing (X2) and the dependent variable is Return on Assets (Y). The data analysis technique used is multiple linear regression analysis using the SPSS 25 application. The research results show that mudharabah financing has a positive and significant effect on ROA. Musyarakah financing has no positive and insignificant effect on ROA. Simultaneously mudharabah financing and musyarakah financing have a positive and significant effect on ROA.

Downloads

Download data is not yet available.

References

Aditya, M. R., & Nugroho, M. A. (2016). Pengaruh Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Tingkat Profitabilitas Bank Umum Syariah Periode 2010-2014. Jurnal Profita, 04.

Aisyiah, N., Darminto, & Husaini, A. (2013). Pengukuran Kinerja Keuangan Perusahaan Menggunakan Metode Rasio Keuangan dan Metode EVA (Economic Value Added) Studi Pada PT. Kalbe Farma TBK yang Terdaftar di Bursa Efek Indonesia Periode 2009-2011. Jurnal Administrasi Bisnis, 02(01).

Akhmad, T. (2022). Pertumbuhan Ekonomi Indonesia di Masa Pandemi Covid 19. Jurnal Muttaqien, 03(01).

Ali, S. F., & Naeem, M. (2019). Does service quality increase the level of banks performance: Comparative analysis between conventional and Islamic banks. Journal of Management Development, 38(6), 442-454.

Amalina, N. A. (2017). Pengaruh Kualitas Pembiayaan dan Kualitas Sumber Daya Manusia Terhadap Efektivitas Pendapatan. Available: https://dspace.uii.ac.id/handle/123456789/7074

Antonio, M. S. (2001). Bank Syariah dari Teori ke Praktek. Yogyakarta: Gema insani Press.

Arintowati, D. (2017). Analisis Efektivitas Iklim Dan Komitmen Kerja Terhadap Performance Pegawai Negeri Sipil (Pns) Pada Dinas Perhubungan, Komunikasi Dan Informatika Daerah Kabupaten Nganjuk. Eksis: Jurnal Riset Ekonomi dan Bisnis, 12(1).

Bellina, D. A. (2017). Pengaruh Pembiayaan Jual Beli dan Pembiayaan Bagi Hasil Terhadap Kinerja Keuangan Bank Syariah Mandiri (Periode 2009-2014) (Doctoral dissertation, UIN Raden Intan Lampung). Available: http://repository.radenintan.ac.id/1450/

Hartati, D. S., & Dailibas, D. (2021). Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Ijarah Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(1), 235-240.

Ihsan, A. K. I., & Thahirah, K. A. T. (2023). Pengaruh Pembiayaan Jual Beli Dan Pembiayaan Bagi Hasil Terhadap Kinerja Keuangan Bank Syariah. Jurnal Akuntansi Keuangan dan Bisnis, 1(3), 327-338.

Ismail, A. R. (2017). The influence of perceived social media marketing activities on brand loyalty: The mediation effect of brand and value consciousness. Asia pacific journal of marketing and logistics, 29(1), 129-144.

Ismail. (2017). Perbankan Syariah. Jakarta: Kencana.

Karim, A. (2004). Bank Islam Analisis Fiqh dan Keuangan. Depok: PT Raja Grafindo Persada.

Mutiah, A. (2021). Pengaruh Produk Pembiayaan Musyarakah terhadap Roe (Return on Equity) Pada Bank Mega Syariah Indonesia Periode Tahun 2016-2018 (Doctoral dissertation, Universitas Islam Negeri Sumatera Utara). Available: http://repository.uinsu.ac.id/14456/

Mutiah, C., Wahab, & Nuruddin. (2020). Pengaruh Pembiayaan Jual Beli, Bagi Hasil, dan Pembiayaan Bermasalah terhadap Kinerja Keuangan. Jurnal Perbankan dan Keuangan Syariah, 02(02).

Nawawi, A., Nurdiansyah, D. H., & Al Qodliyah, D. S. A. (2018). Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas (ROA) Pada BPRS HIK Bekasi Kantor Cabang Karawang. FALAH Jurnal Ekonomi Syariah, 03(02).

Nawawi, M. K., & Hakiem, H. (2018). Strategi Pemasaran Funding Officer Dalam Meningkatkan Minat Nasabah Di BPRS Amanah Ummah. Al-Infaq: Jurnal Ekonomi Islam, 6(2), 379-429.

Nurmawati, B. A., Rahman, A. F., & Baridwan, Z. Z. (2020). The Moderating Role of Intellectual Capital on the Relationship Between Non Profit Sharing Financing, Profit Sharing Financing And Credit Risk To Financial Performance Of Islamic Bank. Jurnal Reviu Akuntansi dan Keuangan, 10(1), 38-52.

Pratama, D. N., Martika, L. D., & Rahmawati, T. (2017). Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah Dan Sewa Ijarah Terhadap Profitabilitas. Jurnal Riset Keuangan Dan Akuntansi, 3(1).

Ratnawati, N., & Sari, E. G. (2021). Profit Islamic Bank from Mudharabah and Musharakah Finance with Islamic Social Responsibility Disclosure. International Journal of Finance & Banking Studies (2147-4486), 10(3), 84-91.

Ryandono, M. N. H., Kusuma, K. A., & Prasetyo, A. (2021). The Foundation of a Fair Mudarabah Profit Sharing Ratio: A Case Study of Islamic Banks in Indonesia. The Journal of Asian Finance, Economics and Business, 8(2), 329-337.

Sa’diyah, M. (2014). Musyarakah Dalam Fiqih Dan Perbankan Syariah. Equilibrium, 02(02).

Sari, C. I. P. & Sulaeman. (2021). Pengaruh Pembiayaan Murabahah, Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Profitabilitas. Al Maal: Journal of Islamic Economic and Banking, 02(02).

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Penerbit Alfabeta.

Suhendar, C. Y. (2014). Pengaruh Pembiayaan Bagi Hasil Terhadap Profitabilitas Bank Syariah (Doctoral dissertation, Universitas Pendidikan Indonesia). Availabe: https://repository.upi.edu/11477/

Syahputra, R. (2021). The Effect of Mudharabah and Musyarakah Financing Risks on The Profitability of Sharia Commercial Banks in Indonesia. International Journal of Applied Finance and Business Studies, 8(4), 142-147

Tee, E., Boadi, L. A., & Dadzie, P. (2022). Drivers Of Banks’ financial Performence. International Journal of Economics and Financial Issues, 12(04), 34–39.

Utami, D. R., & Utami, T. (2021). Pengaruh Pembiayaan Bagi Hasil dan Tingkat Kesehatan Bank Terhadap kinerja Keuangan Dengan Pembiayaan Bermasalah Sebagai Variabel Pemoderasi. Nominal: Barometer Riset Akuntansi dan Manajemen, 10(2), 188-200.

Yoyo Sudaryo, S. E., Yudanegara, A., SI, K., & INABA, S. (2021). Investasi Bank dan Lembaga Keuangan. Yogyakarta: Penerbit Andi.

Yusuf, M., & Surjaatmadja, S. (2018). Analysis of financial performance on profitability with non performance financing as variable moderation (study at Sharia commercial bank in Indonesia period 2012–2016). International Journal of Economics and Financial Issues, 8(4), 126-132.

Yustiardhi, A. F., Diniyya, A. A., Faiz, F. A. A., Subri, N. S., & Kurnia, Z. N. (2020). Issues and challenges of the application of Mudarabah and Musharakah in Islamic bank financing products. Journal of Islamic Finance, 9(2), 26-41.