Abstract
The development of Islamic banking in Indonesia is characterized by rapidly increasing assets, third party funds, and financing. Islamic banks as financial intermediaries are required to be able to distribute the funds in the form of financing to communities who need of funds. Due to the funding provided is supposed to increase bank profits. The purpose of this study is to analyze and examine the role of financing decisions to financial performance on Islamic banking. In this study the financial performance measured by return on equity (ROE) and Net Profit Margin (NPM) as the dependent variable, while the independent variables are cinsist of mudharaba financing (MUD), Musharaka financing (MUS), murabaha financing (MUR), Ijara financing (IJR), and qordul hasan financing (QORD). We also use firm size as a control variable. Samples in this study were eight islamic banks in Indonesia. We use multiple regression analyzes with the aid program as E-views, with a significance level of 5%. The results showed that variable of musharaka financing, murabaha financing, and firm size have a significant effect on profitability. While variable of mudaraba financing, ijara financing and qord financing no significant effect on islamic bank performance.
Highlights
The development of Islamic banking in Indonesia is characterized by rapidly increasing assets, third party funds, and financing
The results showed that variable of musharaka financing, murabaha financing, and firm size have a significant effect on profitability
P.I and Hoi Sin Chan, 2011, “Determinant of Bank Profitability in Macau”, Working Papaer: Faculty of Business and Administration, University of Macau Zeitun, Rami., 2012, “Determinant of Islamic and Conventional Banks Performance ini GCC Countries Using Panel data Analysis”, Global Econony and Finance Journal, 5(1), 53-72
Summary
Lembaga perbankan sangat dibutuhkan oleh masyarakat baik masyarakat yang mempunyai uang sebaragai sara penyimpan uang maupun masyarakat yang membutuhkan dana dalam rangka mencari pembiayaan (kredit). Aplikasinya dalam perbankan syariah menjadi pembiayaan mudharabah yakni pembiayaan dari bank islam kepada nasabah dimana bank menyediakan semua kebutuhan dana sementara nasabah menyediakan proyek dan manajemen (Muhammad, 2005:98). Hal ini sesuai dengan UU No 21 Tahun 2008 tentang Perbankan Syariah, dimana Bank Syariah dan Unit Usaha Syariah (UUS) dapat menjalankan fungsi sosial, yaitu menerima dana yang berasal dari zakat, infak, sedekah atau dana sosial lainnya dan menyalurkannya kepada organisasi pengelola zakat. Salah satu penemuannya adalah pembiayaan berdasar mark-up dan pembiayaan berdasar bagi hasil mempunyai pengaruh signifikan terhadap profitabilitas.Zeitun (2012) yang menguji faktor-faktor yang mempengaruhi kinerja bank islam dan bank konvensional juga menemukan ada hubungan yang signifikan antara loan (pembiayaan) dengan profitabilitas. Rahman dan Rochmanika (2012) tang melakukan penelitian bank islam di Indonesia dengan mengambil sampel 4 bank umum syariah menemukan bahwa pembiayaan berdasar jual beli dan pembiayaan berdasar bagi hasil secara signifikan mempengaruhi profitabilitas. Akhter and Sadaqad (2011), Zeitun (2012), Mukhari and Qudus (2012) Idris et al (2011) dan Gul et al (2011) menggunakan size sebagai variabel yang mempengaruhi profitabilitas
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