Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah terhadap Profitabilitas pada PT Bank BNI Syariah

Authors

  • Fachrurrazi Fachrurrazi IAIN PONTIANAK
  • Monica Olivia IAIN PONTIANAK

DOI:

https://doi.org/10.30659/jai.9.2.168-181

Abstract

This research aims to examine the effects of murabaha, mudharaba and musyaraka financing on the profitability in BNI Syaria Bank for the period 2010-2018. The research method used is descriptive kuantitatif methods. The data collection techniques carried out are the documentation study method and literature study. This research used secondary data obtained from financial statements that have been publication on BNI Syaria Bank website. The analysis technique that used in this research is multiple linear regression with a significance level of 5% and help of SPSS version 20. The results in this research indicates that (1)Murabaha, mudharaba, and musyaraka simultaneously influence the probability, (2)Murabaha has negative significant effect on Profitability, (3)Mudharaba has positive significant effect on Profitability, and (4)Musyaraka has not significant effect on Profitability of BNI Syaria Bank.

Keywords: Murabaha, Mudharaba, Musyaraka, Profitability



Penelitian ini bertujuan untuk mengetahui pengaruh antara pembiayaan murabahah, mudharabah, dan musyarakah terhadap profitabilitas pada Bank BNI Syariah untuk periode 2010-2018. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Adapun teknik pengambilan data adalah dengan studi dokumentasi dan studi pustaka. Penelitian ini menggunakan data sekunder dari laporan keuangan yang diperoleh melalui website Bank BNI Syariah. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan tingkat signifikansi 5% dan dibantu oleh program SPSS versi 20.0 for windows. Hasil dalam penelitian ini menunjukkan bahwa (1) Murabahah, Mudharabah, dan Musyarakah secara simultan memiliki pengaruh signifikan terhadap profitabilitas, (2) Murabahah memiliki pengaruh negatif signifikan terhadap Profitabilitas, (3)Mudharabah memiliki pengaruh positif signifikan terhadap Profitabilitas, (4)Musyarakah tidak memiliki pengaruh signifikan terhadap Profitabilitas pada PT Bank BNI Syariah.

Kata kunci: Murabahah, Mudharabah, Musyarakah, Profitabilitas.

Author Biographies

  • Fachrurrazi Fachrurrazi, IAIN PONTIANAK
    FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PONTIANAK
  • Monica Olivia, IAIN PONTIANAK
    FAKULTAS EKONOMI DAN BISNIS ISLAM IAIN PONTIANAK

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Published

2021-01-27

Issue

Vol. 9 No. 2 (2020): Jurnal Akuntansi Indonesia

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