Sharia Financing Analysis On The Financial Performance Sharia Banking In The Moderation Of The Syariah Supervisory Board (DPS)

osmad - muthaher

Abstract


The aim of this study is to research and examine the effect of Mudharaba, Musyaraka, Murabaha financing on sharia financial performance moderated by sharia supervisory board on sharia bankings in Indonesia during 2013-2016. This study employed descriptive quantitative method by using secondary data i.e. data of Financing, and Return on Asset of sharia banking companies in the period of 2013-2016. The samples were reports published continuously from 2013 to 2016 and financial statements which have complete data based on researched variables derived through purposive sampling. To analyze the data, this study used some tests of multiple linear regression, classical assumption, and hypotheses test which included coefficient determination test of R2, F test, and t test. Based on the data analysis, it can be concluded that the factors that affect sharia financial performance (ROA) included Mudharaba, Musharaka and Murabaha financing, where all independent variables have significant effect on ROA. While DPS has been successful in moderating the correlation of mudharaba and Musyarakah variable and ROA but DPS has not been successful in moderating the correlation of Murabah and ROA


Keywords


Mudharaba; Musyarakah; Murabaha Financing; Financial Performance of Sharia Banks; Sharia Supervisory Board

Full Text:

PDF

References


Ascarya dan Yumanita, 2006, “The Lack of Profit and Lost Sharing Financing in Indonesia Islamic Banks: Problems and Alternative Solution, paper INCEIF Islamic Banking and Finance Education Colloqullium, KL Convention Center , Kuala Lumpur Malaysia, April 3-5 . 2006

Ascarya. 2011. Akad & Produk Bank Syariah. Jakarta: PT. Raja Grafindo Persada

Ach Bakhrul Muchtasib. 2008. Konsep Bagi Hasil Dalam Perbankan Syariah. Diakses dari http://zanikhan.multiply.com/journal/item/435.

Dewi Yulianti Fuadah. 2008. Faktor-Faktor Yang Mempengaruhi Financing Investasi Mudharaba Dan Musyarakah Di Bank Syariah Mandiri. Skripsi, Fakultas Ekonomi Universitas Islam Negeri Sunan Kalijaga, Yogyakarta.

Diyana Al Barra. 2006. Evaluasi Akuntansi Praktik Penghimpunan Dana Dan Financing Di BMT Yogyakarta (Studi Kasus Pada Bmt Artha Mulia Insani Dan BMT Al-Ikhlas Yogyakarta). Skripsi, Fakultas Ekonomi Universitas Islam Indonesia, Yogyakarta.

Duddy Roesmara Donna. 2007. Perbankan Syariah (1). Buletin Ekonomika Dan Bisnis Islam. Edisi: 1i/V - 8 Jumadil Ula 1428 H / 25 Mei 2007 Laboratorium Ekonomika Dan Bisnis Islam (Lebi) Feb Ugm, Yogyakarta.

Fahmi Indi Fikar. 2007. Analisis Beberapa Faktor Yang Berpengaruh Terhadap Keputusan Pemilihan Produk Financing Syariah. Skripsi, Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Sultan Agung, Semarang.

Fauzan Fahrul, Muhammad Arfan, Darwanis .” Pengaruh Tingkat Resiko Financing Mudharaba, Musyarakah dan Murabaha Terhadap Tingkat Profitabilitas Bank Syariah, Jurnal Akuntansi Pascasarjana Syiah Kuala, Vol 2, No1 Tahun 2012

Ghozali, Imam. 2005. Aplikasi Analisis Multivariate Dengan Program SPSS, Cetakan Keempat. Semarang: Badan Penerbit Universitas Diponegoro.

Jayadi, Abdullah. 2011. Beberapa Aspek Tentang Perbankan Syariah. Yogyakarta:Mitra Pustaka Khan, Tariqulla dan Ahmad (2001). “Risk Management on Analysis of Issues in Islamic Financial

Industry”. Islamic Research and Training Institute : Islamic Depelopment Bank.

Kinasih, Septrivia Wahyu. 2013. “Pengaruh Profil Risiko Jenis Financing Terhadap Rasio Non Performing Financing Bank Syariah Di Indonesia”. Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia.

Lewis, M K, Algoud, LM. 2001. Perbankan Syariah. Jakarta: Serambi Ilmu Semesta. Maryanah. 2008. “Faktor-Faktor Yang Mempengaruhi Financing Bagi Hasil Di Bank Syariah

Mandiri”. Jurnal Ekonomi Keuangan Dan Bisnis Islami. Vol 4. No. 1.

Nur Indriantoro dan Bambang Supomo. 1999. Metode Penelitian Bisnis Untuk Akuntansi dan Manajemen, Cetakan Pertama. Yogyakarta: BPFE.

Osmad, Muthaher, 2011, Akuntansi Perbankan Syariah, Yogyakarta: Penerbit Graha Ilmu. Peri Umar Farouk. 2009. Sejarah Hukum Perbankan Syari'ah di Indonesia.

http://mhugm.wikidot.com/ Sejarah-Hukum-Perbankan-Syari'ah-di-Indonesia/.

Pramuka, Bambang A. dkk. 2014. Sistem Ekonomi Islam: Tinjauan Praktis dan Aplikatif.

Yogyakarta: Deepublish

Rivai, Veithzal, dkk. 2012. Banking and Finance (Dari Teori ke Praktik Bank dan Keuangan Syariah Sebagai Solusi dan Bukan Alternatif) Edisi Pertama. Yogyakarta: BPFE

Rosly, Saiful a & Mohd A. Abu Bakar. Performance of Islamic and mainstream banks in Malaysia, International Journal of Social Economics, Vol 30 (11/12), 2003

Russely Inti Dwi Permata, Fransisca Yaningwati, Zahroh Z.A, “ Analisis Pengaruh Financing Mudharaba dan Musyarakah Terhadap Tingkat Profitabilitas Bank Syariah , Jurnal Administrasi Bisnis (JAB)|Vol. 12 No. 1 Juli 2014

Siswati. 2009. Analisis Pengaruh Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Dan Bonus SWBI Terhadap Penyaluran Dana Bank Syariah (Studi Kasus Pada PT. Bank Syariah Mega Indonesia). Skripsi, Fakultas Ekonomi Universitas Negeri Semarang, Semarang.

Sovi. 2010. Faktor- Faktor yang Berhubungan dengan Financing. http://sovi70- ovi.blogspot.com/2010/04/faktor-faktor-yang berhubungan-dengan.html

Sulhan, Ely Siswanto. 2008. Manajemen Bank: Konvensional & Syariah. Malang: UIN Malang Press

Sula, Shakir & Dina Jamali. 2010. Institutional investors and CSR: the role of Islamic finance institutions. International Review of Business Research Paper, Vol. 6 (1), Pebruary




DOI: http://dx.doi.org/10.35448/jte.v15i2.7495

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Tirtayasa Ekonomika

View My Stats