PENGARUH PIUTANG MURABAHAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS BANK PEBIAYAAN RAKYAT SYARIAH PERIODE 2014 – 2018

Abstract

ABSTRACT

Indonesia is the largest Muslim country in the world. The presence of Islamic banks and Islamic business units is a solution for the Indonesian Muslim community to utilize banking services. Data released by the financial authority (OJK) for the period December 2018, the total growth of funds provided by the SRB always increases every year to reach 9,084,467 million. If the financing provided goes smoothly, profitability will be good, but on the other hand, if approved for approval, this will harm bank profitability. The purpose of this study is to prove the application of murabahah receivables and musyarakah financing to the profitability of public financial banks in the 2014-2018 period. The population of this study is all Islamic financial banks in Indonesia through a sample of 5 Islamic financial banks obtained using the purposive sampling method. Analysis of the data used is descriptive data analysis, normality test, classic assumption test, and hypothesis test. The results of this study indicate that murabahah receivables and musyarakah financing are important for the profitability of Islamic community financial banks for the period 2014 - 2018.

Keywords: Murabahah, Musyarakah, Profitability