Pengaruh Pembiayaan Murabahah dan Financing to Debt Ratio terhadap Profitabilitas yang dimoderasi oleh Non Performing Financing pada BTPN Syariah
##plugins.themes.academic_pro.article.sidebar##
##plugins.themes.academic_pro.article.main##
Abstract
Murabahah financing is the most preferred financing option among customers due to its low risk and its versatility for working capital, consumption, or investment purposes. However, there is a phenomenon observed in BTPN Shariah where the increase in Murabahah financing is not accompanied by a rise in profits. Furthermore, the lack of profit increase is suspected to be due to the low Financing to Debt Ratio (FDR). This research aims to understand how Murabahah financing and FDR influence the profitability of Islamic banks, with Non-Performing Financing (NPF) acting as a moderator. The research sample includes quarterly reports from BTPN Shariah for the period 2015-2022, using purposive sampling techniques. The study utilizes SPSS 25 for analysis, including multiple linear regression,and Moderating Regression Analysis (MRA). The test results indicate that Murabahah financing, when considered individually, has an impact on profitability, whereas the Financing to Debt Ratio does not affect profitability. When both Murabahah financing and FDR are considered together, they collectively influence profitability with a percentage of 71.2% before moderation by NPF. The MRA results suggest that Non-Performing Financing is unable to moderate the impact of the two independent variables, namely Murabahah financing and FDR, on profitability.
##plugins.themes.academic_pro.article.details##
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright:
- Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
- Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
License:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Almunawwaroh, M., & Marlina, R. (2018). Pengaruh CAR, NPF, FDR Terhadap Profitabilitas Bank Syariah di Indonesia. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, Vol. 2 (1).
Andrianto, & Firmanyah, F. (2019). Manajemen Bank Syariah (Implementasi Teori dan Praktik. Jawa timur: CV. Penerbit Qiara Media.
Anggraini, G. (2018). Strategi Promosi Produk Pembiayaan Mudharabah Terhadap Usaha Mikro pada bank Syaraih Mandiri kantor Cabang Duri. Riau: UIN Sultan Syarif Kasim.
Argantara, Z., Mujibno, & Priyojadmiko, E. (2021). Pengaruh Karakteristik Bank Terhadap Profitabilitas Perbankan Syariah melalui Good Corporate Governance (GCG) Sebagai variabel Moderasi. Jurnal lentera, Vol. 20, No. 2.
Bahri, S. (2022). Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah Terhadap Profitabilitas. JAS: Jurnal Akuntansi Syariah Vol. 6, No. 1, 15-27.
Barika, & melsy, R. (2021). Pola Pembiayaan Syariah Murabahah di Kota Bengkulu. Convergence: The Journal of Economic Development Vol. 3, No. 1, 79-89.
Destiana, R. (2016). Analisis Dana Pihak Ketiga dan resiko Terhadap Pembiayaan Mudharabah dan Musyarakah pada bank Syariah di Indonesia. Jurnal Logika, Vol 17 (2), 42-54.
Fadhila, N. (2015). Analisis Pembiayaan Mudharabah dan Murabahah Terhadap Laba bank Syariah Mandiri. Jurnal Riset Akuntansi dan Bisnis, Vol. 15, No. 1, 65-77.
Fadhilah, A., & Suprayogi, N. (2019). Pengaruh FDR, NPF, dan BOPO terhadap Return on Asset pada Perbankan Syariah di Indonesia. Jurnal Ekonomi Syaruah Teori dan Terapan, vol. 6 (2), 2369-2380.
Faizah, S., & Puteri, H. (2023). Analisis Pengaruh pembiayaan Murabahah, Musyarakah dan Mudharabah Terhadap profitabilitas Bank Pembiayaan Rakyat Syariah di Indonesia dengan NPF sebagai Variebl Moderasi Periode 2017-2020. JIEI: Jurnal Ilmiah Ekonomi Islam, Vol 9 (2), 2333-2342.
Ghozali, I. (2014). Analisis Multivaraite dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Hapsari, D., & Saputra, A. (2018). Analisis Penjualan Bersih, Beban Umum dan Administrasi Terhadap Laba Tahun Berjalan. Jurnal Akuntansi: Kajian Ilmiah Akuntansi (JAK), vol. 5, No. 1, 45.
Haryanto, S. (2016). Profitability Identification of National Banking Through Credit, Capital Structure, Efficiency and Risk Level. JUrnal Dinamika Manajemen, Vol. 7 (1).
Kasmir. (2019). Analisis Laporan keuangan, Edisi Pertama. Jakarta: PT Raja Grafindo.
Kurnia, T., & Wahyudi, S. (2021). Pengaruh CSAR, FDR, dan BOPO dengan NPF sebagai variabel Moderating Terhadap Kinerja Keuangan Perbankan Syariah di Indonesia. Jurnal Studi Manajemen Organisasi Vol. 18, No. 2.
Maulana, I. (2021). Pengaruh Transaksi Mudharabah, Musyarakah dan Murabahah Terhadap Profitabilitas Perbankan Syariah dengan NPF sebagai Variabel Moderasi. e-Journal UIN Maulana Malik.
Mulyadi et al. (2020). Pengaruh fluktuasi Harga Emas, Inflasi, BI rate dan Ukuran Perusahaan terhadap Pembiayaan Produk Gadai mas Bank Umum Syariah. Jurnal Interprof, Vol. 6, No. 1.
Munir, M. (2018). Analisis pengaruh CAR, NPF, FDR dan Inflasi Terhadap Profitabilitas Perbankan Syariah di Indonesia. Ihtifaz.
Mustoviyah. (2017). Pengaruh pembiayaan Mudharabah Terhadap Return on Equity (ROE) dengan NPF Sebagai Variabel Intervening pada Bank Umum Syariah. Salatiga: IAIN Salatiga.
Priantana, Dedi, R., & Zulfia. (2011). Pengaruh Rasio Kecukupan Modal, Non Performing Loan, dan Tingkat Likuidiyas terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 1 (1).
Putri, M., Setiawan, I., & Wardiyah, M. (2022). Pengaruh Pembiayaan Mudharabah berdasarkan PSAK 105 Terhadap Laba Bersih di Bank Muamalat Indonesia Periode 2016-2020. I-Economics: A Research Journal on Islamic Ecomonics Vol.8, No. 2.
Sari, D., Suartini, S., & Mubarokah, I. (2021). Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah Terhadap Profitabilitas Bank Umum Syariah. JIEI: Jurnal Ilmiah Ekonomi Islam, Vol. 7, No. 1.
sasri, C., & Sulaeman. (2021). Pengaruh Pembiayaan Murabahah, Pembiayaan Mudharabah dan Pembiayaan musyarakah Terhadap Profitabilitas. Al Maal: Journal of islamic Economics and Banking, Vol 2 (2).
Sugiono. (2014). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Taufik, M. (2017). Pengarung Financing to Deposrit Ratio dan Capital Adequancy Ratio Terhadap Return on Aset dengan Non performing Financing SEbagai variabel Moderasi pada bank Umum Syariah. Jurnal At-Tawassuth Vol. 2, No. 1.
Wasilah. (2015). Akuntansi Syariah di Indonesia. Jakarta: Salemba Empat.
Wulandari, A. (2017). Analisis Pengaruh CAR, NPF, BOPO Terhadap ROA pada Bank Syariah. Surakarta: Universitas Muhammadiyah Surakarta.
Zaidan, F. (2019). Pendapatan Murabahah, Mudharabah, dan Musyarakah Terhadap Profitabilitas Bank dengan NPF Sebagai Variabel Moderating. Al Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 3 (1), 13-23.