The Effect of Murabahah and Mudharabah Financing of Return on Equity (Case Study of Sharia Bank in Indonesia for 2013-2019)
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Nov 20, 2020
Keywords:
Murabahah, Mudharabah, Return OnEquiy
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Computer Science
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Abstract
This study aims to examine the effect of murabahah and mudharabah financing on return on equity in Indonesia from 2013-2019. This research method uses descriptive verification method with a quantitative approach. The data used in this study comes from the financial statements of sharia bank companies in Indonesia for the period 2013-2019. This type of research is a time series. Then, the data that has been obtained will be analyzed using multiple linear regression analysis and hypothesis testing consisting of the t test and f test with the help of SPSS 21 software. The sampling technique uses non probability sampling with purposive sampling technique. Based on the research results, it can be seen that the development of Murabahah financing in sharia banking in Indonesia has fluctuated every year. Meanwhile, developments in Mudharabah financing have fluctuated almost as a whole every year. Likewise, with the benefits, which fluctuates every year. The results of statistical testing show that partially Murabahah Financing has a positive effect on Return On Equity (ROE) and Mudharabah has no effect on Return On Equity (ROE). Meanwhile, simultaneously Murabahah and Mudharabah Financing has an effect on Return On Equity (ROE). Meanwhile, the coefficient of determination (R2) was 47.2%. This shows that the Murabahah and Mudharabah Financing variables can affect the Return On Equity by 47.2% and the remaining 52.8% is influenced by other variables which are not used in this study.
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Robbani, A. T. and Pardistya, I. Y. (2020) “The Effect of Murabahah and Mudharabah Financing of Return on Equity (Case Study of Sharia Bank in Indonesia for 2013-2019)”, Jurnal Mantik, 4(3), pp. 2049-2055. doi: 10.35335/mantik.Vol4.2020.1065.pp2049-2055.
References
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[3] Fahmi, I. ManajemenKeuangan Perusahaan dan Pasar Modal. Jakarta: Mitra Wacana Media, 2014.
[4] Fahmi, I. StudiKelayakanBisnis dan Keputusan Investasi. Jakarta:Mitra Wacana Media, 2014.
[5] Hasanuh, N. Akuntansi Dasar Teori dan Praktik.Jakarta:Mitra Wacana Media, 2011.
[6] Ikit. AkuntansiPenghimpun Dana Bank Syariah. ISBN: 978-602-280-575-5. Yogyakarta: CV. Budi Utama Deepublish, 2015.
[7] Nurhayati, S. &Wasilah. Akuntansi Syariah di Indonesia. Edisi 4. Jakarta:SalembaEmpat, 2015.
[8] Rochaety, E., Tresnati, R., &Latief, A., M. MetodelogiPenelitianBisnisDenganAplikasi SPSS. Edisi 2. Bogor:Mitra Wacana Media,2019.
[9] Sanjaya, W. Penelitian Pendidikan Jenis, Metode, dan Prosedur. ISBN: 978-602-9413-96-0. Penerbit: Kencana. Jakarta: PT. FajarInterpratamaMandiri, 2015.
[10] Sinaga, Y. Metode Instant KuasaiAkuntansi Dasar. ISBN: 978-602-9694-59-8. Jakarta:PT. CahayaDuaBelasSemesta, 2016.
[11] Soemarso. AkuntansiSuatuPengantar. Buku 1 Edisi 5 Revisi. Jakarta:SalembaEmpat, 2014.
[12] Sugiyono. MetodeMetodePenelitianKuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, CV, 2013.
[13] Sugiyono. MetodePenelitianManajemen. Bandung:Alfabeta,2014.
[14] Sugiyono. MetodePenelitianKuantitatifKualitatif dan R&D. Bandung:Alfabeta,2016.
[15] Sugiyono. MetodeMetodePenelitianKuantitatifKualitatif dan R&D. Bandung: Alfabeta, CV, 2017.
[16] Suharyadi&Purwanto, S., K. StatistikaUntukEkonomi dan Keuangan Modern. Edisi 3 Buku 1. Jakarta: SalembaEmpat. ISBN: 978-979-061-444-4 (JilidLengkap), 2016.
[17] Sutrisno.ManajemenKeuanganTeoriKonsep&Aplikasi. Yogyakarta:EKONISIA FakultasEkonomi UII, 2012.
[18] Utari D, Purwanti, A &Prawironegoro, D. ManajemenKeuangan. EdisiRevisi. Jakarta:Mitra Wacana Media,2014.
[19] Warsono, &Hariyanto. PembelajaranAktif: TeoriAsesmen. Bandung:PT. RemajaRosdakarya,2013.
[20] Warsono, Sony, et al. AkuntansiPengantar 1 SistemPenghasilInformasiKeuanganAdaptasi IFRS. Yogyakarta:Publisher, 2016.
[21] Zamzami, F., & Nusa. N., D. AkuntansiPengantar 1. ISBN: 978-602-386-104-0. Yogyakarta:UGM Press.,2017.
[22] Afkar, T. Influence Analysis OfMudharabah Financing And Qardh Financing To The Profitability Of Islamic Banking In Indonesia. Vol. 02. No. 03. E-ISSN: 2477-0574. P-ISSN: 2477-3824,2017.
[23] Beck, T., Kunt, A., D., &Merrouche, O. Islamic vs. conventional banking: Business model, efficiency and stability. Journal of Banking & Finance (2013): 433–447. Vol. 37,2013.
[24] Husaeni A., Uus. The Variables that Affect Murabaha Financing in Islamic Commercial Banks. Vol. 04. No. 02,2016.
[25] Khaliq, A., S. Comparison study of Murabaha and Istisna in Islamic banking in Jordan. Vol. 5. No. 9. ISSN: 2073-7122. E-ISSN: 0000-0000.,2014.
[26] Anjani, R., &Hasmarani, M., I. PengaruhPembiayaanMudharabah, Musyarakah Dan MurabahahTerhadapProfitabilitas BPRS Di Indonesia Periode 2012-2015. ISSN: 2460-0784,2016.
[27] Apriyanti. Akuntansi Syariah: SebuahTinjauan Antara Teori dan Praktik. JurnalAkuntansi Indonesia. Vol.6. No.2. P-ISSN:0216-6747. E – ISSN: 2655 – 9552,2017.
[28] Dharma, Y., &Pristianda, A. PengaruhPembiayaanMudharabah dan MurabahahTerhadapProfitabilitas (Return On Asset) Bank Pembiayaan Rakyat Syariah di Indonesia 2012-2016. JurnalEkonomika Indonesia. Vol VII No. 02. ISSN: 2338-4123. E-ISSN: 2614-7270,2018.
[29] Faradilla, C., Arfan, M., &Shabri, M. PengaruhPembiayaanMurabahah, Istishna, Ijarah, Mudharabah Dan MusyarakahTerhadapProfitabilitas Bank Umum Syariah Di Indonesia. ISSN: 2302-0164,2017.
[30] Ilyas, R. KonsepPembiayaanDalamPerbankanSyari’ah. JurnalPenelitian Vol. 9 No.1. P-ISSN: 1693-6019, E-ISSN: 2477-6580,2015.
[31] Mulyaningsih, S., Fakhruddin, I. PengaruhNon Performing Financing PembiayaanMudharabah Dan Non Performing Financing PembiayaanMusyarakahTerhadapProfitabilitas Pada Bank Umum Syariah Di Indonesia. Vol. XVI. No.1,2016.
[32] Purnama, P. PengaruhPembiayaanMudharabah, Musyarakah, Murabahah dan Ijarah TerhadapProfitabilitas 4 Bank Umum Syariah Periode 2013-2016. JurnalOrganisasi dan Manajemen. Vol. 14. No. 2. E-ISSN: 2442-9155. P-ISSN: 2085-9686,2018.
[33] Sari, D., W., &Anshori., M., Y. PengaruhPembiayaanMurabahah, Istishna, Mudharabah, Dan MusyarakahTerhadapProfitabilitas (Studi Pada Bank Syariah Di Indonesia PeriodeMaret 2015-Agustus 2016). Accounting and Management Journal. Vol. 1. No. 1. ISSN: 2579-9609. E-ISSN: 2479-9614,2017.
[34] Wibowo, A., &Sunarto. PengaruhPembiayaanMudharabah dan MusyarakahTerhadapProfitabilitasPerbankan Syariah (studikasus pada Bank Pembiayaan Rakyat Syariah Daerah Istimewa Yogyakarta yang terdaftar di Bank Indonesia Periode 2012-2014). Syariah Paper Accounting FEB UMS Program StudiAkuntansiFakultasEkonomi Universitas Sarjanawiyata Taman Siswa Yogyakarta. ISSN: 2460-0784, 2015.
[35] Widianengsih, N., Suartini, S., Diana, N. (2020). PengaruhPembiayaanMurabahah, Mudharabah, dan MusyarakahTerhadap Tingkat Profitabilitas Bank Syariah di Indonesia. Vol.1, No.1. ISSN: 0000-0000, 2020.
[36] Indonesian Accounting Association (IAI). (2007). PSAK N0.102. Statement of Financial Accounting Standards (PSAK) Murabahah Accounting, 2007.
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[38] National Sharia Council (DSN-MUI) Fatwa No. 07 / DSN-MUI / IV / 2000 concerning Mudharabah Financing.
[39] Republik Indonesia, UU No. 21 of 2008 on Sharia Banking. Indonesia, 2008.
[40] www.bankmualamat.co.id (Accessed Sept 15, 2020).
[41] www.bankvictoriasyariah.co.id (Accessed Sept 16, 2020).
[42] www.bcasyariah.co.id (Accessed Sept 17, 2020).
[43] www.bi.go.id (Accessed Sept 18, 2020).
[44] www.bnisyariah.co.id (Accessed Sept 19, 2020).
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[46] www.islamicfinancehub.com (Accessed Oct 23, 2020).
[47] www.islamicbanking.com (Accessed Oct 23, 2020).
[48] www.mandirisyariah.co.id (Accessed Oct 25, 2020).
[49] www.ojk.go.id (Accessed Oct 24, 2020).
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