Analysis of Factors Affecting Profitability of Islamic Banks in Yogyakarta

Authors

  • Ratri Zhohratun Aini Department of Accounting, Faculty of Economics and Business, Universitas Ahmad Dahlan Yogyakarta
  • Rusdianto Rusdianto Department of Accounting, Faculty of Economics and Business, Universitas Ahmad Dahlan Yogyakarta

DOI:

https://doi.org/10.21111/iej.v10i2.12240

Abstract

Islamic banks have a strategic task to encourage economic growth and national progress. The greater the contribution of banking, it is estimated that the more advanced a country’s economy will be. As a financial institution, Islamic banks must also pay attention to their performance to operate well and develop rapidly in Indonesia, one of which is by paying attention to financial performance through financial reports. Profitability is an assessment aspect used to measure bank performance in generating profits. This study aims to determine the results of the effect of mudharabah and musyarakah financing on bank profitability as measured using ROA by comparing the company's net income with the total assets it has as a whole. The data analysis method uses secondary data obtained from the monthly financial statement data of Islamic Banks on mudharabah financing and musyarakah financing with the help of SPSS 27 software. The results showed that mudharabah and musyarakah financing had a positive and significant effect on the profitability of Islamic Banks in 2018-2022. This shows that the increasing value of the contract distributed also contributes to increased profitability. It is hoped that a significant increase in profitability can attract investors to invest more in Islamic Banks.

References

Arsyadona, Saparuddin Siregar, Isnaini Harahap, and M Ridwan. “The Effects of Mudharabah and Musyarakah Financing on the Profitability of Sharia Commercial Banks in Indonesia.” Proceeding International Seminar on Islamic Studies, Vol. 1, No. 1 (2019).

Ayunseh Retno Harini, Mahrus Kurniawan, and Budi Jaya Putra, “Do Macroeconomic Variables Affect Deposits in Shariah Banks?,” Islamic Economics Journal, Vol. 10, No. 1 (2024). Https://doi.org/10.21111/iej.v10i1.11611.

Bahri, Syaiful. “Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah Terhadap Profitabilitas.” JAS (Jurnal Akuntansi Syariah), Vol. 6, No. 1 (2022). Https://doi.org/10.46367/jas.v6i1.502.

Chasanah, Adinda Tsummakuntum, and Nur Laily. “Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan pada Perusahaan Food and Beverages.” Jurnal Ilmu dan Riset Manajemen, Vol. 9, No. 7, (2020).

Damayanti, Ayesha Sekar, and Veni Soraya Dewi. “Pengaruh Pembiayaan Syariah terhadap Profitabilitas Bank Umum Syariah di Indonesia.” Borobudur Accounting Review, Vol. 1, No. 2, (2021). Https://doi.org/10.31603/bacr.5926.

Dewi, Kadek Yuliana, and Henny Rahyuda. “Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen terhadap Nilai Perusahaan Sektor Industri Barang Konsumsi di BEI.” E-Jurnal Manajemen Universitas Udayana, Vol. 9, No. 4, (2020). Https://doi.org/10.24843/ejmunud.2020.v09.i04.p02.

Faradilla, Cut, Muhammad Arfan, and M. Shabri. “Pengaruh Pembiayaan Murabahah, Istishna, Ijarah, Mudharabah dan Musyarakah terhadap Profitabilitas Bank Umum Syariah di Indonesia.” Jurnal Ilmiah Ekonomi Islam, Vol. 7, No. 1 (2017). Https://doi.org/10.29040/jiei.v7i1.1856.

Fatimah, Siti, and Ria Anisatus Sholihah. “Pengaruh Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Profitabilitas (Return on Assets) pada PT. Bank KB Bukopin Syariah Periode 2014-2022.” AKTIVA: Journal of Accountancy and Management, Vol. 1, No. 2, (2023). Https://doi.org/10.24260/aktiva.v1i2.1393.

Hanjani, Andreani, Andika Ranto Pratama, and Parwoto Parwoto. “Penerapan PSAK No. 106 pada Pembiayaan Musyarakah di BMT Batik Mataram.” Jati: Jurnal Akuntansi Terapan Indonesia, Vol. 2, No. 2 (2019). Https://doi.org/10.18196/jati.020217.

Hartati, Devi Sri, Dailibas, and Isro’iyatul Mubarokah. “Pengaruh Pembiayaan Mudharabah , Musyarakah dan Ijarah terhadap Profitabilitas Bank Umum Syariah di Indonesia.” Jurnal Ilmiah Ekonomi Islam, Vol. 7, No. 01, (2021).

Hayati, M, D Kurnia, and E Maiyana. “Pengaruh Risiko Pembiayaan Mudharabah dan Musyarakah terhadap Profitabilitas Bank Syariah Bukopin.” Accounting Information System, Taxes and Auditing Journal (AISTA Journal), Vol. 1, No. 1, (2022).

Hotman, Anggoro Sugeng, Ananto Triwibowo, and Agus Alimuddin. "Control Strategy in theFight Against Internal Fraud (PT BPRS Kotabumi KC Bandar Lampung)". Islamic Economics Journal, Vol. 09, No. 01, June, (2023).

Inzani, Khoirotul, Moh. Halim, and Elok Fitriya. “Akuntansi Pembiayaan Mudharabah Berdasarkan PSAK No. 105.” SELL Journal, Vol. 5, No. 1 (2020).

Irvan Muhamad Rizky, and Azib. “Pengaruh Pembiayaan Mudharabah, Murabahah dan Musyarakah terhadap Return on Assets.” Jurnal Riset Manajemen dan Bisnis, Vol. 1, No. 1 (2021). Https://doi.org/10.29313/jrmb.v1i1.35.

Iswandi, Andi. “Analisis Rasio Profitabilitas Sebagai Alat Penilaian Kinerja Keuangan Bank Syariah di Indonesia (Studi Kasus Laporan Tahun 2016-2018).” Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah, Vol. 14, No. 01 (2022). Https://doi.org/10.59833/altasyree.v14i01.712.

Magalhaes, Jilda Khoirunnisaa, Dimas Sumitra Danisworo, and Yudha Trishananto. “Analisis Faktor-Faktor Yang Mempengaruhi Profitabilitas pada PT Bank BRI Syariah Tbk.” Journal of Applied Islamic Economics and Finance, Vol. 2, No. 2 (2022). https://doi.org/10.35313/jaief.v2i2.2911.

Melina, Ficha. “Pembiayaan Murabahah di Baitul Maal Wat Tamwil (BMT).” Jurnal Tabarru’: Islamic Banking and Finance, Vol. 3, No. 2 (2020). Https://doi.org/10.25299/jtb.2020.vol3(2).5878.

Muhamad Fikri, Paisal, and Wirman. “Strategi Penyelesaian Pembiayaan Bermasalah pada Akad Murabahah di PT. Bank Muamalat Indonesia TBK. Kantor Cabang Padangsidimpuan.” Competitive Jurnal Akuntansi dan Keuangan, Vol. 5, No. 2, (2021).

Mohammad Zen Nasrudin Fajri, et. al., “The Nexus between Financial Development and Carbon Emission in OIC Countries,” Islamic Economics Journal, Vol. 10, No. 1 (2024). Https://doi.org/10.21111/iej.v10i1.12201.

Nurhayati, Sri, and Wasilah. Akuntasi Syariah di Indonesia, 2019.

Raharjo, Hendrawan, Anita Wijayanti, and Riana R Dewi. “Analisis Pengaruh Kinerja Keuangan dan Inflasi terhadap Profitabilitas Bank Umum Syariah di Indonesia (Tahun 2014-2018).” Jurnal Ilmiah Akuntansi dan Manajemen, Vol. 16, No. 1 (2020).

Sani, Amara Elprida, and Nana Diana. “Analisis Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah di Indonesia Periode 2016-2020.” Jurakunman (Jurnal Akuntansi dan Manajemen), Vol. 15, No. 1 (2022).

Sari, Dewi Wulan, and Mohamad Yusak Anshori. “Pengaruh Pembiayaan Murabahah, Istishna, Mudharabah, dan Musyarakah terhadap Profitabilitas (Studi pada Bank Syariah di Indonesia Periode Maret 2015-Agustus 2016).” Accounting and Management Journal, Vol. 1, No. 1 (2017). Https://doi.org/10.33086/amj.v1i1.68.

Sugiyono and Puji Lestari. “Metode Penelitian Komunikasi (Kuantitatif, Kualitatif, Dan Cara Mudah Menulis Artikel Pada Jurnal Internasional).” Bandung: CV. Alfabeta, 2021. Https://doi.org/10.14710/jdep.1.3.35-45.

Taqwa, Khoirul Zadid, and Raditya Sukmana. “Analisis Kinerja Sistem Keuangan Syariah terhadap Pertumbuhan Ekonomi Indonesia”, Vol. 5, No. 5 (2018).

Undang Undang Republik Indonesia. “Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 tentang Perbankan Syariah (Pasal 1),” 2008.

Widyastuti, Emy, and Yusvita Nena Arinta. “Perbankan Syariah dan Pertumbuhan Ekonomi Indonesia: Bagaimana Kontribusinya?” Al-Muzara’ah, Vol. 8, No. 2 (December 24, 2020). https://doi.org/10.29244/jam.8.2.129-140.

Wulandari, Erna May and Maya Indriastuti. "Digital Transformation in the Economic Growth of Indonesian Sharia Bank Services". Islamic Economics Journal, Vol. 09, No. 02, December (2023).

Downloads

Published

2024-12-29

Issue

Vol. 10 No. 2 (2024)

Section

Articles

License

Copyright (c) 2024 Islamic Economics Journal

Creative Commons License

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