Abstract
Islamic banks have the function of providing financing services to debtors, including types of profit sharing and buying and selling financing. This financing is expected to influence the level of profitability of Islamic banks. Therefore, this study aims to investigate the relationship between profit sharing and selling financing on the profitability of Islamic banks in Indonesia. The population of this study includes all Islamic banks. At the same time, the research sample uses a purposive sampling design with a choice of 14 Islamic Commercial Banks (BUS). Profit-sharing financing is represented by mudharabah and musyarakah products, while buying and selling is represented by murabahah, salam, and istishna products. The data used in this study is the aggregated financial statements of BUS for the 2015-2019 period with panel data analysis test tools. The research findings show that murabahah and istishna' financing affect the probability of ROE. Meanwhile, mudharabah and musyarakah financing partially affect the probability of ROA. The simultaneous test of debt and equity-based financing affect ROE profitability. Recommendations in the subsequent research to increase the number of years of research observations to get a more comprehensive picture
Highlights
Abstract−Islamic banks have the function of providing financing services to debtors, including types of profit sharing and buying and selling financing
This study aims to investigate the relationship between profit sharing and selling financing on the profitability of Islamic banks in Indonesia
Terima kasih disampaikan kepada LPPM Universitas Ahmad Dahlan yang telah memberikan pendanaan penelitian dengan nomor kontrak Nomor: PD-371/SP3/LPPM-UAD/V/2021
Summary
Bank syariah adalah bank yang menjalankan kegiatan usahanya berdasarkan Prinsip Syariah dan menurut jenisnya terdiri atas Bank Umum Syariah dan Bank Pembiayaan Rakyat Syariah(RI 2008). Dengan penyaluran dana tersebut bank syariah akan mendapatkan keuntungan berupa bagi hasil dan marjin karena pembiayaan sebagai usaha utamanya(Yudha 2018). Studi tentang pembiayaan berbasis bagi hasil dengan produk mudharabah dan musyarakah terhadap profitabilitas bank syariah telah banyak dilakukan. Penelitian yang dilakukan oleh Haekal et al menguji dampak pembiayaan berbasis bagi hasil terhada ROA Bank Umum Syariah observasi tahun 2015-2018. Memberikan kesimpulan bahwa baik pembiayaan berbasis bagi hasil memiliki pengaruh signifikan positif terhadap ROA (Zakaria, Manda, and Rakhman 2020). Studi yang dilakukan oleh Sari yang menganalisis pembiayaan mudharabah, musyarakah dan murabahah terhadap profitabilitas pada Bank Umum Syariah 2007-2014. Dan hasilnya menunjukkan bahwa pembiayaan mudharabah dan musyarakah berpengaruh signifikan terhadap profitabilitas bank syariah (Arsyadona et al 2019). Berdasarkan literatur review, banyak studi empiris telah dilakukan untuk menguji pembiayaan berbasis bagi hasil dengan produk mudharabah dan musyarakah terhadap profitabilitas bank syariah. Di sinilah urgensi dari penelitian ini sekaligus menjadi alasan mengapa penelitian ini penting dilakukan
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