OPTIMALISASI PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK DEVISA SYARIAH DI INDONESIA

Abstract

Islamic banking is a financial institution that uses the sharing system has a wide range of
products offered, especially in the task of channeling bank funds for financing one of which is
profit and loss sharing financing (Mudaraba and Musharaka). Suposed profit and loss sharing
financing that dominates among other types of financing due in accordance with conventional
banks as well differentiator, but the reality is not profit and loss sharing financing dominate. This
study aims analyze the factors that affect profit and loss sharing financing. The purpose of this
study was to analyze the influence of deposits mudaraba, equivalent of profit sharing, spread
profit sharing, and Non Performing Financing of profit and loss sharing financing. The population
was islamic Banking in Indonesia, which consists of 11 banks. The samples used are selected
using purposive sampling technique and only 4 bank in accordance with the criteria. The data
is taken from the Quarterly Financing Reports Sharia Bank Devisa in Bank Indonesia’s website
during the period of 4 years from 2010 to 2013, in this study consisted of 64 observation points.
The data collected were analyzed using descriptive statistics and multiple regression analysis.
The result showed that the coefficient of determination through the four test variables: deposits
mudaraba, equivalent of profit sharing, spread profit sharing, and Non Performing Financing
can explian the variation in the dependent variable for profit and loss sharing financing by
70.4% while the rest is explained by other causes beyond the research variables. Four variables
simultaneously affect the results because the financing for the significance level of less than
0.05. From the partial results variable equivalent of profit sharing has not significant affect to
profit and loss sharing financing and variable non-performing ratio has negative significant affect
to profit and loss sharing financing, while the other two variables deposits mudaraba and spread
profit sharing has positive significant affect to profit and loss sharing financing.

Keywords : deposits mudaraba, equivalent of profit sharing, spread profit sharing, and Non
Performing Financing of profit and loss sharing financing.