Effect Of Financing In Sharia Business Units On Profitability And Financing Risk Management

Sofyan Halim

Abstract


Financing is one of the main functions of the operations of sharia banks, including those carried out by the Syari'ah Business Unit. Funds disbursed to the Syari'ah Business Unit are carried out by means of buying and selling, namely Murabaha contracts, greetings, and istisna agreements, then by investing in mudharabah contracts and musyarakah contracts and performing rental services with ijarah contracts. Syarai'ah Banking by carrying out the financing benefits from buying and selling, obtaining profit sharing from investing and obtaining rental opinions from the ijarah contract. Thus, the three types of income will produce and affect the level of profitability depending on the financial services carried out by PerbangkanSyari'ah, including those carried out by the Syari'ah Business Unit. In carrying out the financing there is an element of risk that needs to be managed properly and professionally, so that the risk can be minimized in the sense that the amount of financing that is categorized as non-current does not negatively affect profitability, as well as risk management such as non-perfomed financing with various contracts, can be minimized along with the level of collectibility for the financing that has been channeled. The researcher will also carry out various statistical tests in this study so that in this study the results of the conclusions are positive and can be useful for anyone who has an interest in this research. The study was conducted with a quantitative method, with the conclusion that there was a positive relationship between financing with murabaha, mudharabah, musyarakah and ijarah contracts towards profitability and in general also negatively affected the NPF with the understanding that even though there was an increase in financing distribution with contracts, however, risk control over the possibility of NPF occurring can be overcome except for financing with Murabaha contracts.This research is expected to be useful for stakeholders related to this research and for future researchers to be able to improve further research.

Keywords


Financing; ROA; NPF; Mudharabah; Musharaka; Murabaha; Ijarah;

Full Text:

PDF

References


Afrianandra C, Evi M. 2014. Pengaruh Risiko Pembiayaan Musyrakah dan Risiko Pembiayaan Murabahah terhadap Profitabilitas pada Bank Umum Syariah di Indonesia.Jurnal Dinamika Akuntansi Dan Bisnis. 1(2): 200-215.

Andika WP, Isti F, Novi P. 2015. Analisis Pengaruh Non Performing Financing Pembiayaan Murabahah, Mudharabah dan Musyarakah terhadap Profitabilitas pada Bank Umum Syariah. Artikel Ilmiah Mahasiswa 2015. Universitas Jember.

Ansori H, Indah P. 2015. Pengaruh Risiko Pembiayaan Murabahah terhadap Profitabilitas Bank Syariah (Studi pada PT BPRS yang terdaftar di BI 2012-2014).Artikel Ilmiah Mahasiswa Fakultas Ekonomi. Jember: Universitas Jember

Diah Ayu Legawati dan Ari Prasetio, Pengaruh pembiayaan berdasarkan jenis penggunaan terhadap NPF pada bank umum Syari’ah dan Unit Usaha Syari’ah di Indonrsia, tahun 2016.

K. Isna A, Kunti S. 2012. Analisis Pengaruh Return on Asset, BOPO dan Suku Bunga terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah. Jurnal Ekonomi dan Bisnis. 11 (01): 29-42.

Lailani Qodar, Pembiayaan bermaslah (Non Performing Finance) PT Bank Syari’ah Mandiri, tahun 2016.

Maidalena, melakukan penelitian tentang Analisis Faktor Non Performing Financing (NPF) pada Industri Perbankan Syariah, tahun 2017.

Nurimansyah Setivia Bakti, Analisis DPK, CAR, ROA DAN NPF terhadap Pembiayaan pada Perbankan Syari’ah, tahun 2017.

Rukhul Amin, Haqiqi Rafsanjani dan Abdul Mujib, Faktor-faktor yang mempengaruhi Non Performing Financing: Studi kasus pada Bank dan BPR Syari’ah di Indonesia, tahun 2017

Solihatun, Analisis Non Performing Financing Bank Umum Syari’ah di Indonesia tahun 2007-2012, Juni 2014.

Sri Mulyaningsih dan Iwan Fakhruddin, Pengaruh Non Performing Pembiayaan Mudharabah dan Non Performing Pembiayaan Musyarakah terhadap profitabilitas terhadap profitabilitas pada Bank Umum Syari’ah, Januari 2016,

Yulianah, Euis Komariah, Risiko Pembiayaan Murabahah, Mudharabah dan Musyarakah BUS Terhadap Profitabilitas (ROA) Periode 2011-2015, Jurnal Profita, Vol. 10, No. 1 April Tahun 2017

Citing a Book

Arifin, Zainul. 2009. Dasar-dasar Manajemen Bank Syariah. Jakarta: Azkia Publisher.

Dzamil, Faturrahman. 2012. Penyelesaian Pembiayaan Bermasalah Di Bank Syariah. Jakarta: Sinar Grafika.

Djoko Muljono, Buku Pintar Akuntansi Perbankan dan Lembaga Keuangan Syari.ah, Penerbit Andi, Yogjakarta, Juni 2014.

Espinoza, Raphael and Ananthakrisna Prasad.2010. Non Performing Loans GCC Banking System and Their Macroeconomics Effects. IMF Working Paper.

Faiz, Ihda A. 2010. Ketahanan Kredit Perbankan Syariah Terhadap Krisis Keuangan Global. Jurnal Ekonomi Islam:La_Riba.

Greuning, H. V. & Iqbal, Z. 2011. Analisis Risiko Perbankan Syariah. Jakarta: Salemba Empat.

Ihyaul Ulum, Ahmad Juanda, Metodologi Penelitian Akuntansi, Aditya Media Publishing, 2016.

Juhaya S. Praja, Akuntansi Keuangan Syariah, Teori & Praktek, Pustaka Setia, Bandung, 2015.

Karim, Adiwarman. 2011. Bank Islam Analisis Fiqh dan Keuangan. Jakarta: PT. RajaGrafindo Persada.

Muhamad, Akuntansi Syariah, Teori & Praktik untuk Perbankan Syariah, UPPNSTIM YKPN, Edisi pertama, 2013.

Muhammad, Management Pembiayaan Bank syariah, UPPNSTIM YKPN, Edisi pertama, 2013.

M. Nadratuzzaman, AM Hasan Ali, A. Bahrul Muhtasib, Material of Islamic Economics Da'wah, 2008

Sohari Sahrani, Hj. Ru’fah Abdullah, Fikih Muamalah, 2011

Sri Nurhayati, Wasilah, Akuntansi Syariah di Indonesia, Salemba Empat, 2009.

Yaya, R., Martawiredja, Aji Erlangga dan Abdurahim, A. Akuntansi Perbankan Syariah: Teori dan Praktik Kontemporer, Salemba Empat, Jakarta, 2014.

Sofyan S. Harahap, Wiroso, Muhammad Yusuf, Akuntansi Perbankan Syariah, PSAK Syariah Baru, LPPE Usakti, 2010.

PSAK Syariah, PSAK 101 sd 109, IAI, 2009.

https: //www.dwiconsultant.blogspot.com

https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/




DOI: http://dx.doi.org/10.22441/jiess.2020.v1i1.002

Data citation

OJK Financial data Report for period Jan 2014 to December 2018

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Journal of Islamic Economics and Social Science (JIESS)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Journal of Islamic Economics & Social Science (JIESS)

Portal ISSNPrint ISSN: 2722-7499
Online ISSN: 2722-7111

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Editorial Team Office
Journal of Islamic Economics & Social Science (JIESS)

Ikatan Ahli Ekonomi Islam (IAEI)
Komisariat: Universitas Mercu Buana
Faculty of Economic and Business Building
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp.021-5840816 Ext. 5342, Fax. 021-5871312
Email: [email protected].
Website: http://publikasi.mercubuana.ac.id/index.php/jiess