The Effect of Mudharabah Financing Risks and Musyarakah Financing Risks on the Return on Assets of Islamic Commercial Banks in Indonesia
Main Article Content
Abstract
This study aims to analyze the effect of mudharabah financing risk and musyarakah financing risk on the Return On Assets of Shari'a Commercial Banks in Indonesia from 2016 to 2020. Sharia Commercial Bank is a Sharia bank that is related to sharia principles in carrying out its activities. The population in this study was 14 Islamic commercial bank companies in the 2016-2020 period. The sampling technique used is purposive sampling with a total sample of 11 companies. The data used is secondary data in the form of annual financial statements obtained from the website (www.ojk.co.id). The analytical technique used in this study is multiple linear regression. The results showed that the risk of mudharabah financing has a significant influence on Return On Assets, meanwhile, the risk of musyarakah financing did not affect the Return On Assets of Shari'a Commercial Banks in Indonesia during the 2016-2020 period.
Article Details
Copyright and License
Authors who publish with Khazanah Sosial agree to the following terms:
-
Authors retain the copyright of their work and grant Khazanah Sosial the right of first publication. The work is simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0), which permits others to share the work, provided that appropriate credit is given to the authors and the original publication in Khazanah Sosial is acknowledged.
-
Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of their work, such as depositing it in an institutional repository or including it in a book, provided that its initial publication in Khazanah Sosial is acknowledged.
-
Authors are permitted and encouraged to share their work online, including through institutional repositories and personal websites, before and during the submission process. Such sharing may facilitate scholarly exchange and increase the visibility and citation of published work. For further information, see The Effect of Open Access.
References
Ben Selma Mokni, R., & Rachdi, H. (2014). Assessing the bank profitability in the MENA region. International Journal of Islamic and Middle Eastern Finance and Management, 7(3), 305–332. https://doi.org/10.1108/IMEFM-03-2013-0031
Choiriyah, C., Saprida, S., & Sari, E. (2021). Development of Sharia Banking System In Indonesia. Mizan: Journal of Islamic Law, 5(1), 17–28.
CNN Indonesia. (2020). Sri Mulyani Taksir Kinerja Bank Syariah Minus karena Corona. Retrieved August 21, 2021, from CNN Indonesia website: https://www.cnnindonesia.com/ekonomi/20200723165152-78-528247/sri-mulyani-taksir-kinerja-bank-syariah-minus-karena-corona
Destiana, R. (2018). Determinan pembiayaan bermasalah pada bank syariah di Indonesia. Jurnal Riset Keuangan Dan Akuntansi, 4(1), 53–63. https://doi.org/10.25134/jrka.v4i1.1335
Fahlevi, M., Irma, D., Maemunah, S., & Mahfud, I. (2019). the Effect of Financial Performance, External Factors, and Operational Ratio on CAR Ratio of Sharia Commercial Banks in Indonesia. Journal of Research in Business, Economics and Management, 12(2), 2348–2355.
Hana, K. F., Aini, M., & Karsono, L. D. P. (2022). Pandemi Covid 19: Bagaimana Kondisi Likuiditas Bank Syariah di Indonesia? Al Maal: Journal of Islamic Economics and Banking, 4(1), 16–30.
Imamah, I. F. (2019). Penentuan Nisbah Bagi Hasil pada Pembiayaan Mudharabah dan Perlakuan Akuntansi yang (Studi kasus pada KSPPS BMT NU Cabang Wringin Kabupaten Bondowoso). Ekuitas: Jurnal Pendidikan Ekonomi, 7(1), 41–52. https://doi.org/10.24843/eeb.2019.v08.i02.p05
Iman, N. F., & Umiyati, U. (2022). Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 10(1), 31–53. https://doi.org/10.35836/jakis.v10i1.280
Kasmir. (2014). Bank dan Lembaga Keuangan Lainnya (Vol. 478). Jakarta: Raja Grafindo Persada.
Labombang, M. (2011). Manajemen Risiko Dalam Proyek Konstruksi. Jurnal SMARTek, 9(1), 39–46.
Nursakti, S. P. (2018). Jaminan Hak Tanggungan Pada Produk Pembiayaan Murabahah Dan Musyarakah Di Bank Muamalat Indonesia. DiH: Jurnal Ilmu Hukum, 14(27), 81–98. https://doi.org/10.30996/dih.v0i0.1596
Purwitasari, E., & Septiani, A. (2013). Analisis pengaruh struktur modal terhadap profitabilitas (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2009-2011). Diponegoro Journal of Accounting, 2(3), 287–297.
Refinaldy, A., Sofianti, S. P. D., & Sayekti, Y. (2018). Pengaruh Tingkat Risiko Pembiayaan Musyarakah dan Pembiayaan Mudharabah terhadap Tingkat Profitabilitas Bank Syariah. Jurnal Relasi STIE Mandala Jember, 4(1).
Riduwan. (2015). Metode dan Teknik Menyusun Skrisi dan Tesis. Bandung: Alfabeta.
Rusby, Z. (2017). Manajemen Perbankan Syariah. Pekanbaru: Pusat Kajian Pendidikan Islam UIR.
Sugiyono, D. (2017). Metode penelitian kuatintatif , kualitatif dan R & D. Bandung: Alfabeta.
Veithzal, R., & Arifin, A. (2010). Islamic Banking: Sebuah Teori, Konsep, dan Aplikasi. Jakarta: Bumi Aksara.
Werner, R. A. (2014). Can banks individually create money out of nothing? — The theories and the empirical evidence. International Review of Financial Analysis, 36, 1–19. https://doi.org/10.1016/j.irfa.2014.07.015
Yani, E., & M.Nur, M. (2020). Analisis Pengaruh Pembiayaan Musyarakah Terhadap Profitabilitas Bank Syariah Di Indonesia. Jurnal Ekonomika Indonesia, 9(2), 13–18. https://doi.org/10.29103/ekonomika.v9i2.3179
Yeh, Q.-J. (1996). The Application of Data Envelopment Analysis in Conjunction with Financial Ratios for Bank Performance Evaluation. Journal of the Operational Research Society, 47(8), 980–988. https://doi.org/10.1057/jors.1996.125
Yusuf, M., & Surjaatmadja, S. (2018). Analysis of financial performance on profitability with non performace financing as variable moderation. International Journal of Economics and Financial Issues, 8(4), 126–132.