Pengaruh Pendapatan Ijarah Terhadap Profitabilitas (ROA) Pada PT Bank Syariah Mandiri Tbk Periode 2015-2019

Authors

  • Suhartono Suhartono UBSI
  • Dyah Octavia
  • Fahmi Kamal
  • Lukman Hakim
  • Taat Kuspriyono
  • Teni Agustina

DOI:

https://doi.org/10.32493/JABI.v4i3.y2021.p254-265

Keywords:

Ijarah Revenues, ROA

Abstract

One of the functions of the bank is to collect public funds which are used for the benefit of all parties. There are many factors that can increase bank profits in managing public savings. The purpose of this study is to determine the impact of ijarah income on profitability (ROA) in BSM. The data used by researchers is quantitative secondary data from the 2015-2019 period using statistical methods of correlation coefficient test, coefficient of determination test, and simple linear regression test. Where the data is processed using manual calculations with the SPSS v20 formula and application with the results of the correlation coefficient test of 0.906 or 90.6%, which means that the correlation level of ijarah income to profitability (ROA) is very influential with the degree of perfect correlation level. For the results of the determination coefficient test of 0.820 or 82% because the calculation results are close to 1, it means that ijarah income has a positive impact on profitability (ROA). Simple linear regression with a calculated F value of 82.848 with a significance level of 0.000, it can be concluded that there is an effect of Ijarah Income on Profitability (ROA).

References

Dyah, A., Martika, L.D.,& Rahmawati, T.(2017). Pengaruh Pembiayaan

Mudharabah, Pembiayaan Musyarakah Dan Sewa Ijarah Terhadap

Profitabilitas. JRKA, 3(1).

Eprianti,N.,&Adhita,O. (2017). Pengaruh Pendapatan Ijarah Terhadap

Profitabilitas (Studi Kasus Pada Bank Jabar Banten Kantor Cabang Syariah Bandung). Jurnal Ekonomi Dan Keuangan Syariah, 1(1), 19–33.

Eviani,A.D. (2015). Pengaruh Struktur Aktiva, Pertumbuhan Penjualan, Dividend

Payout Ratio, Likuiditas Dan ProfitabilitasTerhadap Struktur Modal. JurnalAkuntansi Dan Sistem Teknologi Informasi,11(2), 194–202.

Fahmi,I. (2010). Manajemen Rasio. Bandung: Alfabeta.

Firdaus,D.F.,& Lisdianti, E. (2020). Pengaruh Pendapatan Ijarah Terhadap

Profitabilitas (Return OnAsset) di PT. BRI Syariah. Jurnal Fakultas Ilmu

Keislaman, 1(1), 28–32.

Fransisca, E,& Widjaja,I.(2019). Pengaruh Leverage, Likuiditas, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan

Manufaktur. Jurnal Manajerial Dan Kewirausahaan,1(2), 199–206.

Hariyani,D.S.(2016). Analisa Kontribusi Pembiayaan Musyarakah, Murabahahan Ijarah Terhadap Profitabilitas(ROE) pada Bank BNI Syariah. Arthavidya,

(1), 1–15.

Heri,S. (2007). Ban dan Lembaga Keuangan Syariah.Yogyakarta: Ekonisia.

Iskandar.(2013). Akuntansi Perbankan dalam Rupiah dan Valuta Asing.

Jakarta:Immedia.

Kuncoro, M.(2013).Metode Riset Untuk Bisnis dan Ekonomi. Jakarta: Erlangga.

Mawaddah,N.(2015). Faktor-FaktorYang Mempengaruhi Profitabilitas

BankSyariah. Etikonomi. https://doi.org/10.15408/etk.v14i2.2273

Muhamad. (2014). Manajemen Dana Bank Syariah. Jakarta: Rajawali Perss.

Murhadi,W.R.(2015). AnalisisLaporan KeuanganProyeksi danValuasi

Saham.Jakarta:Selembar Empat.

Nurafika,R.A.,&Almadany, K.(2018). Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Terhadap Profitabilitas Pada perusahaan

Semen. Jurnal Akuntansi Dan Bisnis,4(1), 1–12.

Octavianty,E.,&Syahputra,D.J.(2015). PengaruhEfisiensi ModalKerja Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Sub Sektor Farmasi YangTerdaftar DiBursa EfekIndonesia (BEI). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 1(2), 41–50.

Putra,P.,& Hasanah,M. (2018). Pengaruh Pembiayaan Mudharabah, Musyarakah,

Murabahah dan Ijarah Terhadap Profitabilitas Bank Umum Syariah

Periode2013-2016. JurnalOrganisasi danManajemen,14(2), 140–150.

Sabiq,S. (2007). Fiqih Sunnah. Jakarta:Pena Pundi Aksara.

Sambelay,J.J.Rate,P.Van,&Baramuli,D.N. (2017). Analisis Pengaruh Profitabilitas Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di LQ 45 Periode2012-2016. JurnalEMBA, 5(2), 753–761.

Santoso, R.,& Ningrum,I.D.S. (2017). PengaruhPendapatan Murabahah Dan IjarahTerhadap Profitabilitas (Suatu Kasus Pada PT BSM Periode2013-2015). Sentrinov, 218–229.

Sedarmayanti & Syarifudin Hidayat. (2002). Metode Penelitian, Bandung: Mandar Maju

Sudirman,I.W. (2013). Manajemen Perbankan. Jakarta: Kencana Prenada Media Group.

Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif, dan R&D. Bandung: CVAlfabeta.

Susanti,A.laili.(2016). Pengaruh Pendapatan Operasional, Pendapatan Non Operasional, Biaya Operasionaldan Biaya Non Operasional terhadap Laba Pada PT. Bank BCASyariah. Instiute Agama Islam Negeri Tulungagung.

Tandi,V.P.,Tommy,P.,&Untu,V.N. (2018). Pengaruh Struktur Modal dan

Pertumbuhan Aset Terhadap Profitabilitas Perusahaan Otomotif Yang

Terdaftar Di BEIPeriode 2013 – 2016. Jurnal EMBA, 6(2), 629–637.

Tehuayo, R. (2018). SewaMenyew (Ijarah) dalam Sistem Perbankan Syariah. Tahkim. https://doi.org/10.33477/thk.v14i1.576

Tnius, N. (2018). Pengaruh Modal Kerja Terhadap Profitabilitas Pada PT.Hanjaya Mandala Sampoerna Tbk. JurnalSekuritas, 1(4).

Wahyudiono, B.(2014). Mudah Membaca Laporan Keuangan. Jakarta: Raih AsaSukses (Penebar Swadaya Grup).

Wardiah, M.L.(2013). Dasar-Dasar Perbank. Bandung: Pustaka Setia.

Downloads

Published

2021-12-05

Issue

Vol. 4 No. 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are 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 an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their 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 published work (See The Effect of Open Access)