Analisis Pengaruh Bagi Hasil, Ijarah dan Pembiayaan Non Performing Financing (NPF) Terhadap Profitabilitas Unit Usaha Syariah di Indonesia (Studi pada Bank Syariah Indonesia dan Bank Muamalat Indonesia)

Nuril Lathifah, Nur Diana, Moh. Cholid Mawardi

Abstract


This study examines the effect of profit sharing, ijarah, and Non Performing Financing (NPF) on the Profitability of Islamic Business Units in Indonesia during the 2021-2025 period. Secondary data from the quarterly Financial statements of Bank Syariah Indonesia and Bank Muamalat Indonesia were analyzed using multiple linear regression. The findings reveal that profit sharing and ijarah have no effect on profitability, while Non Performing Financing has a negative effect. Simultaneously, the three variables effect profitability, with an R2 value of 95.1%.

Keywords: Profit sharing, ijarah, Non Performing Financing (NPF), profitability, bank syariah indonesia, bank muamalat indonesia.


Full Text:

PDF

References


Alfiya, L., & Mutmainah, K. (2022). Determinan Financing To Deposit Ratio (FDR), Non Performing Financing (NPF), Murabahah, Mudharabah, Ijarah Terhadap Profitabilitas Bank Umum Syariah. Journal of Economic, Business and Engineering (JEBE), 4(1), 95-106.

Darmawi, H. (2014). Manajemen Perbankan. Jakarta: PT. Bumi Aksara.

Kasmir. 2019. Analisis Laporan Keuangan. Edisi Pertama. Cetakan Kedua belas. PT Raja Grafindo Persada. Jakarta.

Muhammad, 2005, Konstruksi Mudarabah dalam Bisnis Syariah, Yogyakarta, BPFE.

Nurhayati, S. (2022). Akuntansi syariah di Indonesia. Penerbit Salemba.

Otoritas Jasa Keuangan. (2017). Perbankan Syariah dan Kelembagaannya. Diakses dari https://ojk.go.id/id/kanal/syariah/tentang-syariah/pages/pbs-dan-kelembagaan.aspx

Otoritas Jasa Keuangan. (2023). Statistik Perbankan Syariah Desember 2022. Diakses dari https://www.ojk.go.id/id/kanal/syariah/data-dan-statistik/statistik-perbankan-syariah/default.aspx.

Rivai, H Veithzal dan Arifin, Arviyan. Islamic Banking sebuah Teori, Konsep, dan Aplikasi. Jakarta: PT Bumi Aksara. 2010.

Suryadi, N. (2022). Pengaruh Pembiayaan Murabahah, Mudharabah, Ijarah Dan Rasio Non Performing Financing Terhadap Profitabilitas PT. Bank BRI Syariah Tbk. Jurnal Tabaru': Islamic Banking and Finance, 5(1), 83-97.

Wijanarko, F. N., Susanti, R. D., & Rizki, D. (2023). Analysis of the Influence of Bagi hasil, Ijarah and NON PERFORMING FINANCING on the Profitability of Sharia Business Units in Indonesia. Islamic Banking: Jurnal Pemikiran dan Pengembangan Perbankan Syariah, 9(1), 1-16.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License