Menakar Dampak Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas Return On Assets PT. Bank Muamalat Indonesia Tbk.
Abstract
This research was conducted to measure the impact of mudharabah and musyarakah financing on profitability with the Return on Assets (ROA) ratio of PT. Bank Muamalat Indonesia Tbk. period of 2011-2017. The research method used in this research is descriptive quantitative using multiple linear regression. Data used is secondary data in the form of financial statements of PT. Bank Muamalat Indonesia Tbk. which is accessed through the Otoritas Jasa Keuangan (OJK) website. The results showed that 51.3% variables Profitability of return on assets (ROA) can be explained by mudharabah and musyarakah ratios. T test (partial test) shows that the mudarabah ratio variable has no significant effect on profitability of return on assets (ROA), while the musyarakah ratio variable has a significant effect on profitability of return on assets (ROA). This is because mudharabah financing is classified as risky financing, so Islamic banks must innovate in carrying out risk management. On the other hand, Musharakah financing contributes greatly to the total income of Islamic banks and partially has a significant effect on the profitability of Islamic banks.Keywords: Mudharabah, Musyarakah, Profitability, and Return on Assets.Penelitian ini dilakukan untuk menakar dampak pembiayaan mudharabah dan musyarakah terhadap profitabilitas dengan rasio Return on Assets (ROA) PT. Bank Muamalat Indonesia Tbk. periode 2011-2017. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan regresi linier berganda. Data yang digunakan berupa data sekunder berupa laporan keuangan PT. Bank Muamalat Indonesia Tbk. yang diakses melalui website Otoritas Jasa Keuangan (OJK). Hasil penelitian menunjukkan bahwa 51,3% variabel Profitabilitas return on asssets (ROA) dapat dijelaskan rasio mudharabah dan musyarakah. Uji T (uji parsial) menunjukkan bahwa variabel rasio mudarabah tidak berpengaruh signifikan terhadap profitabilitas return on assets (ROA), sedangkan variabel rasio musyarakah berpengaruh signifikan terhadap profitabilitas return on assets (ROA). Hal ini dikarenakan pembiayaan mudharabah tergolong pembiayaan yang beresiko, sehingga bank syariah haruslah berinovasi dalam melakukan menajemen resiko. Di sisi lain, pembiayaan musyarakah berkontribusi besar terhadap total pendapatan bank syariah dan secara parsial berpengaruh signifikan terhadap profitabilitas bank syariah.Kata Kunci: Mudharabah, Musyarakah, Profitabilitas, dan Return on Assets