PENGARUH PEMBIAYAAN MURABAHAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2010-2017

Nida Nabila, - (2019) PENGARUH PEMBIAYAAN MURABAHAH TERHADAP PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA PERIODE 2010-2017. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Perkembangan perekonomian Indonesia tidak terlepas dari pesatnya perkembangan sektor perbankan, termasuk perbankan syariah. Hal ini akan menyebabkan persaingan antar bank pun semakin ketat untuk dapat meningkatkan daya saing diberbagai sektor, termasuk tingkat profitabilitas. Namun profitabilitas Bank Umum Syariah masih rendah, yaitu berada di bawah standar yang ditetapkan oleh BI sebesar 1,5%. Penelitian ini bertujuan untuk mendeskripsikan gambaran pembiayaan murabahah dan profitabilitas, serta memverifikasi pengaruh pembiayaan murabahah terhadap profitabilitas pada bank umum syariah di Indonesia. Profitabilitas diukur dengan menggunakan Return On Assets (ROA) dan pembiayaan murabahah diukur dengan pembiayaan netto murabahah pada laporan keuangan masing-masing bank. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Jumlah sampel yang digunakan dalam penelitian ini adalah 72 data observasi dari 9 Bank Umum Syariah di Indonesia selama periode 2010-2017. Temuan penelitian ini pembiayaan murabahah berpengaruh positif dan signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia.; Indonesia's economic growth is inseparable from the rapid development of the banking sector, including Islamic banking. This will cause competition between banks to be able to increase competitiveness in various sectors, including the level of profitability. However, the profitability of Islamic banks is still low, which is below the standard set by BI. This study aimed to describe the description of murabaha financing and profitability, and verify the effect of murabaha financing on profitability in Islamic banks in Indonesia. Profitability is measured using Return On Assets (ROA) and murabaha financing is measured using murabahah net financing on the financial statements of each bank. The research method used is descriptive and verification method. The number of samples used in this study were 72 observational data from 9 Islamic banks in Indonesia during the period 2010-2017. The findings of this study, murabaha financing have a positive and significant effect to profitability of Islamic Banking in Indonesia.

Item Type: Thesis (S1)
Additional Information: No Panggil : S PEA NID p-2019; Pembimbing : I. Umar Faruk, II. Heraeni Tanuatmodjo; NIM : 1403433
Uncontrolled Keywords: Pembiayaan, Pembiayaan Murabahah, Profitabilitas, ROA, BUS
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: Yayu Wulandari
Date Deposited: 04 May 2020 05:45
Last Modified: 04 May 2020 05:45
URI: http://repository.upi.edu/id/eprint/48588

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