INFLUENCE ANALYSIS OF MUDHARABAH FINANCING AND QARDH FINANCING TO THE PROFITABILITY OF ISLAMIC BANKING IN INDONESIA

Taudlikhul Afkar

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Abstract

The purpose of this study is to determine the effect of mudharabah financing and qardh financing on the profitability of Islamic Banking in Indonesia. The research approach used is descriptive quantitative. Sampling by purposive sampling with period 2010-2014 data from financial statements of Islamic Banking. Multiple linear regression is used as an analytical tools. The results showed that mudharabah financing did not significantly affect the profitability of Islamic Banking. While qardh financing has a significant effect on the profitability of Islamic Banking in Indonesia. The finding in this research is the absence of influence of mudharabah financing on syariah bank perofitabilitas so it gives picture that mudharabah financing does not give positive impact to profitability of syariah bank in Indonesia.Â

Keywords

Financing Mudharabah Qardh Profitability Bank Syariah

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Author Biography

Taudlikhul Afkar, Uniersitas PGRI Adi Buana Fakultas Ekonomi Ruang 402, Lantai 4 Jl. Dukuh Menanggal XII/4 Surabaya

Accounting, Islamic Economic, Sharia Finance

References

Afkar, Taudlikhul. 2014. Pengaruh Pembiayaan Modal Kerja, Pembiayaan Investasi, dan Pembiayaan Konsumsi Terhadap Likuiditas Perbankan Syariah Indonesia (Studi Likuiditas Bank Umum Syariah dan Usaha Unit Syariah Pra dan Pasca Krisis Keuangan 2008). Cendekia. Vol. 8 No 1 Maret â€“ Agustus 2014
Afkar, Taudlikhul. 2015a. Pengaruh Risiko Kredit Terhadap Kecukupan Modal Perbankan Syariah di Indoensia. Ekosiana:Jurnal Ekonomi Syariah. Vol. 2, No. 2. September 2015
Afkar, Taudlikhul. 2015b. Analisis Daya Tahan Perbankan Syariah dalam Krisis Keuangan Global. Surabaya : Universitas Airlangga. Disertasi
Afkar, Taudlikhul. 2015c. Financing Mechanism of Islamic Banking. The International Journal of Social Science. Vol. 32 No. 1, E-ISSN 2305-4557 Maret 2015
Afkar, Taudlikhul. 2015d. Pengantar Akuntansi. Surabaya : Staina Press
Afkar, Taudlikhul. 2016. Efektivitas Pengendalian Prefentif, Pengendalian Detektif, dan Pengendalian Represif Terhadap Pencegahan Kecurangan Akuntansi. Majalah Ekonomi. Volume XXI, No. 2, Desember
Afkar, Taudlikhul. 2017a. Analisis Pengaruh Kredit Macet dan Kecukupan Likuiditas Terhadap Efisiensi Biaya Operasional Bank Umum Syariah di Indonesia. Asian Journal of Innovation and Entrepreneurship. Vol. 02., No. 02 May 2017. e-ISSN 2477-0574, p-ISSN 2477-3824
Afkar, Taudlikhul. 2017b. Pengaruh Pembiayaan Usaha Mikro, Kecil, Menengah (UMKM), Dan Kecukupan Modal Terhadap Kemampuan Mendapatkan Laba Dari Aset Perbankan Syariah Di Indonesia. Al-Uqud Journal of Economic Islamics. Vol.1, No.2, July 2017. E-ISSN 2548-3544, P-ISSN 2549-0850, pp 183-201
Afkar, Taudlikhul.,Wicaksono, Johan W., Faujiah, Ani. 2016b. Mendesain Akuntansi Anti Korupsi. Surabaya : Staina Press
Al-Omar, Fuad and Abdel-Haq, Mohammed. 1996. Islamic Banking :Theory, Practice and Challenges. Oxford University Press. Karachi and Zed Books Ltd. USA : New Jersey
Anjani, Rivalah dan Hasmarani, Maulidiyah Indira. 2015. Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Murabahah Terhadap Profitabilitas BPRS Di Indonesia Periode 2012-2015. Syariah Paper Accounting FEB UMS. ISSN 2460-0784
Arif, Ikhwan. 2015. Analisis Mudharabah, Murabahah, Musyarakah Dan Pinjaman Dana Qardh Terhadap Perubahan Laba Pada Bank Syariah Yang Terdaftar Di Bank Indonesia Periode 2011 â€“ 2014. simki.unpkediri.ac.id
Ascarya dan Yumanita, Diana. 2005a. Bank Syariah : Gambaran Umum Seri Kebanksentralan. Jakarta : Bank Indonesia.
Ascarya dan Yumanita, Diana. 2005b. Mencari Rendahnya Pembiayaan Bagi Hasil Di Perbankan Syariah Indonesia. Jakarta: Buletin Ekonomi Moneter dan Perbankan.
Ascarya. 2012. Anaysis of Financial Crisis and How to Prevent It in Islamic Perspective using Vector Error Correction Model. Central banking Educational and Studies Department. Bank Indonesia
Bank Indonesia. 2009. Krisis Global dan Penyelamatan Sistem Perbankan Indonesia. Jakarta: Humas Bank Indonesia.
Beck, Thorsten., Kunt, Asli DemirgÃ¼Ã§., Merrouche, Ouarda. 2013. Islamic vs. Conventional banking: Business model, efficiency and stability. Journal of Banking and Finance. Vol 37, 443-447
Bourkhis, Khawla., dan Nabi, Mahmoud. 2013. Islamic And Conventional Bankâ€™s Soundness During The 2007-2008 Financial Crisis. Review of Financial Economics. Vol. 22, 68-77
Diallo, Ousmane., Fitrijanti, Tettet., Tanzil, Nanny Dewi. 2015. Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesian Islamic Bankâ€™s Financing for The Period 2007-2013. Gadjah Mada International Journal of Business. Vol. 17, No. 3 (September-December 2015): 279-294 ISSN: 1141-1128
Fauzi, Ahmad. 2013. Pengaruh Bagi Hasil, Pembiayaan Qardh, dan Jumlah Kantor Bank Terhadap Dana Pihak Ketiga (DPK) Bank Syariah Mandiri. Universitas Islam Negeri Sunan Kalijaga
Karim, Adiwarman A. 2010. Perbankan Islam Analisis Fiqih dan Keuangan. Jakarta : PT. Raja Grafindo Persada.
Khan, M F. 1995. Essay in Islamic Economics, Economic Series-19. United Kingdom : The Islamic Foundation
Laldin, Mohamad Akram dan Furqani, Hafas. 2016. Innovation Versus Replication Some Notes on the approaches in Dening Shariah Compliance in Islamic Finance. Al-JÄmiâ€˜ah: Journal of Islamic Studies - ISSN: 0126-012X (p); 2356-0912 (e). Vol. 54, no. 2 (2016), pp. 249-272, doi: 10.14421/ajis.2016.542.249-272
Oktaviana, U. K. F. 2012. Financial Ratio to distinguish Islamic Banks, Islamic Business Units and Conventional Banks in Indonesia, Pertama. Jakarta: Kementrian Agama Republik Indonesia
Permata, R. Inti Dwi., Yaningwati, F. 2014. Analisis Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Tingkat Profitabilitas (Return On Equity) (Studi pada Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2009-2012). Jurnal Administrasi dan Bisnis. vol. 12, no. 1, pp. 1â€“9, 2014
Saputra, Anggi Wibawa. 2014. Pengaruh Non Performing Finance (NPF) Pembiayaan Mudharabah dan Non Performing Finance (NPF) Pembiayaan Musyarakah terhadap Profitabilitas Perbankan Syariah (Studi Kasus pada PT. Bank Syariah Mandiri tahun 1999-2013). Universitas Komputer Indonesia
Satriawan, Aditya dan Zainul. 2012. Analisis Profitabilitas dari Pembiayaan Mudharabah, Musyarakah, dan Murabahah pada Bank Umum Syariah di Indonesia periode 2005-2010. Media Riset Akuntansi, Auditing & Informasi, Vol 12, No. 1, April 2012.
Surat Edaran Bank Indonesia No. 3/30/DPNP tanggal 14 Desember 2001
Wibowo, Arif dan Sunarto. 2014. Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Profitabilitas Perbankan Syariah (Studi Kasus Pada Bank Pembiayaan Rakyat Syariah Daerah Istimewa Yogyakarta Yang Terdaftar Di Bank Indonesia Periode 2012-2014). Syariah Paper Accounting. FEB UMS, ISSN 2460-0784

References

Afkar, Taudlikhul. 2014. Pengaruh Pembiayaan Modal Kerja, Pembiayaan Investasi, dan Pembiayaan Konsumsi Terhadap Likuiditas Perbankan Syariah Indonesia (Studi Likuiditas Bank Umum Syariah dan Usaha Unit Syariah Pra dan Pasca Krisis Keuangan 2008). Cendekia. Vol. 8 No 1 Maret â€“ Agustus 2014

Afkar, Taudlikhul. 2015a. Pengaruh Risiko Kredit Terhadap Kecukupan Modal Perbankan Syariah di Indoensia. Ekosiana:Jurnal Ekonomi Syariah. Vol. 2, No. 2. September 2015

Afkar, Taudlikhul. 2015b. Analisis Daya Tahan Perbankan Syariah dalam Krisis Keuangan Global. Surabaya : Universitas Airlangga. Disertasi

Afkar, Taudlikhul. 2015c. Financing Mechanism of Islamic Banking. The International Journal of Social Science. Vol. 32 No. 1, E-ISSN 2305-4557 Maret 2015

Afkar, Taudlikhul. 2015d. Pengantar Akuntansi. Surabaya : Staina Press

Afkar, Taudlikhul. 2016. Efektivitas Pengendalian Prefentif, Pengendalian Detektif, dan Pengendalian Represif Terhadap Pencegahan Kecurangan Akuntansi. Majalah Ekonomi. Volume XXI, No. 2, Desember

Afkar, Taudlikhul. 2017a. Analisis Pengaruh Kredit Macet dan Kecukupan Likuiditas Terhadap Efisiensi Biaya Operasional Bank Umum Syariah di Indonesia. Asian Journal of Innovation and Entrepreneurship. Vol. 02., No. 02 May 2017. e-ISSN 2477-0574, p-ISSN 2477-3824

Afkar, Taudlikhul. 2017b. Pengaruh Pembiayaan Usaha Mikro, Kecil, Menengah (UMKM), Dan Kecukupan Modal Terhadap Kemampuan Mendapatkan Laba Dari Aset Perbankan Syariah Di Indonesia. Al-Uqud Journal of Economic Islamics. Vol.1, No.2, July 2017. E-ISSN 2548-3544, P-ISSN 2549-0850, pp 183-201

Afkar, Taudlikhul.,Wicaksono, Johan W., Faujiah, Ani. 2016b. Mendesain Akuntansi Anti Korupsi. Surabaya : Staina Press

Al-Omar, Fuad and Abdel-Haq, Mohammed. 1996. Islamic Banking :Theory, Practice and Challenges. Oxford University Press. Karachi and Zed Books Ltd. USA : New Jersey

Anjani, Rivalah dan Hasmarani, Maulidiyah Indira. 2015. Pengaruh Pembiayaan Mudharabah, Musyarakah Dan Murabahah Terhadap Profitabilitas BPRS Di Indonesia Periode 2012-2015. Syariah Paper Accounting FEB UMS. ISSN 2460-0784

Arif, Ikhwan. 2015. Analisis Mudharabah, Murabahah, Musyarakah Dan Pinjaman Dana Qardh Terhadap Perubahan Laba Pada Bank Syariah Yang Terdaftar Di Bank Indonesia Periode 2011 â€“ 2014. simki.unpkediri.ac.id

Ascarya dan Yumanita, Diana. 2005a. Bank Syariah : Gambaran Umum Seri Kebanksentralan. Jakarta : Bank Indonesia.

Ascarya dan Yumanita, Diana. 2005b. Mencari Rendahnya Pembiayaan Bagi Hasil Di Perbankan Syariah Indonesia. Jakarta: Buletin Ekonomi Moneter dan Perbankan.

Ascarya. 2012. Anaysis of Financial Crisis and How to Prevent It in Islamic Perspective using Vector Error Correction Model. Central banking Educational and Studies Department. Bank Indonesia

Bank Indonesia. 2009. Krisis Global dan Penyelamatan Sistem Perbankan Indonesia. Jakarta: Humas Bank Indonesia.

Beck, Thorsten., Kunt, Asli DemirgÃ¼Ã§., Merrouche, Ouarda. 2013. Islamic vs. Conventional banking: Business model, efficiency and stability. Journal of Banking and Finance. Vol 37, 443-447

Bourkhis, Khawla., dan Nabi, Mahmoud. 2013. Islamic And Conventional Bankâ€™s Soundness During The 2007-2008 Financial Crisis. Review of Financial Economics. Vol. 22, 68-77

Diallo, Ousmane., Fitrijanti, Tettet., Tanzil, Nanny Dewi. 2015. Analysis of The Influence of Liquidity, Credit and Operational Risk, in Indonesian Islamic Bankâ€™s Financing for The Period 2007-2013. Gadjah Mada International Journal of Business. Vol. 17, No. 3 (September-December 2015): 279-294 ISSN: 1141-1128

Fauzi, Ahmad. 2013. Pengaruh Bagi Hasil, Pembiayaan Qardh, dan Jumlah Kantor Bank Terhadap Dana Pihak Ketiga (DPK) Bank Syariah Mandiri. Universitas Islam Negeri Sunan Kalijaga

Karim, Adiwarman A. 2010. Perbankan Islam Analisis Fiqih dan Keuangan. Jakarta : PT. Raja Grafindo Persada.

Khan, M F. 1995. Essay in Islamic Economics, Economic Series-19. United Kingdom : The Islamic Foundation

Laldin, Mohamad Akram dan Furqani, Hafas. 2016. Innovation Versus Replication Some Notes on the approaches in Dening Shariah Compliance in Islamic Finance. Al-JÄmiâ€˜ah: Journal of Islamic Studies - ISSN: 0126-012X (p); 2356-0912 (e). Vol. 54, no. 2 (2016), pp. 249-272, doi: 10.14421/ajis.2016.542.249-272

Oktaviana, U. K. F. 2012. Financial Ratio to distinguish Islamic Banks, Islamic Business Units and Conventional Banks in Indonesia, Pertama. Jakarta: Kementrian Agama Republik Indonesia

Permata, R. Inti Dwi., Yaningwati, F. 2014. Analisis Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Tingkat Profitabilitas (Return On Equity) (Studi pada Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2009-2012). Jurnal Administrasi dan Bisnis. vol. 12, no. 1, pp. 1â€“9, 2014

Saputra, Anggi Wibawa. 2014. Pengaruh Non Performing Finance (NPF) Pembiayaan Mudharabah dan Non Performing Finance (NPF) Pembiayaan Musyarakah terhadap Profitabilitas Perbankan Syariah (Studi Kasus pada PT. Bank Syariah Mandiri tahun 1999-2013). Universitas Komputer Indonesia

Satriawan, Aditya dan Zainul. 2012. Analisis Profitabilitas dari Pembiayaan Mudharabah, Musyarakah, dan Murabahah pada Bank Umum Syariah di Indonesia periode 2005-2010. Media Riset Akuntansi, Auditing & Informasi, Vol 12, No. 1, April 2012.

Surat Edaran Bank Indonesia No. 3/30/DPNP tanggal 14 Desember 2001

Wibowo, Arif dan Sunarto. 2014. Pengaruh Pembiayaan Mudharabah Dan Musyarakah Terhadap Profitabilitas Perbankan Syariah (Studi Kasus Pada Bank Pembiayaan Rakyat Syariah Daerah Istimewa Yogyakarta Yang Terdaftar Di Bank Indonesia Periode 2012-2014). Syariah Paper Accounting. FEB UMS, ISSN 2460-0784

INFLUENCE ANALYSIS OF MUDHARABAH FINANCING AND QARDH FINANCING TO THE PROFITABILITY OF ISLAMIC BANKING IN INDONESIA

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Taudlikhul Afkar, Uniersitas PGRI Adi Buana Fakultas Ekonomi Ruang 402, Lantai 4 Jl. Dukuh Menanggal XII/4 Surabaya

References

References