Pengaruh Faktor Internal Bank terhadap Jumlah Simpanan Mudharabah pada Bank Syariah Periode 2016-2018

Abstract

Dalam praktik bank syariah, terdapat 3 (tiga) prinsip wajib dalam operasional. Prinsip tersebut adalah Prinsip Murabahah, Prinsip Mudharabah, dan Prinsip Musyarakah. Namun dalam pengoperasiannya, deposito yang dibenarkan merupakan deposito yang berdasarkan dengan prinsip mudharabah. Beberapa aspek dapat mempengaruhi prinsip simpanan mudharabah diantaranya, tingkat bagi hasil, tingkat profitabilitas, dan tingkat likuiditas. Penelitian ini bertujuan untuk mengetahui pengaruh antara tingkat bagi hasil deposito mudharabah, tingkat profitabilitas, dan tingkat likuiditas baik secara simultan maupun parsial terhadap jumlah simpanan mudharabah pada periode 2016 – 2018. Sampel dalam penelitian ini adalah 14 unit usaha dan bank syariah yang ada di Indonesia terhitung sampai Desember 2018 yang telah mempublikasikan laporan keuangannya. Hasil penelitian menunjukkan bahwa tingkat bagi hasil, tingkat profitabilitas, dan tingkat likuiditas jika dipergunakan secara bersama-sama akan berpengaruh signifikan terhadap jumlah simpanan mudharabah. Namun, jika variabel yang dipergunakan diuji secara parsial maka variabel yang berpengaruh secara signifikan terhadap jumlah simpanan mudharabah hanyalah variabel tingkat likuiditas saja. Maka dari itu, perlu adanya evaluasi lebih lanjut pada tingkat bagi hasil dan tingkat profitabilitas pada bank syariah.In the practice of Islamic banks, there are 3 (three) mandatory principles in operations. These principles are the Murabahah Principle, the Mudharabah Principle, and the Musyarakah Principle. However, in operation, deposits that are justified are deposits based on the mudharabah principle. Several aspects can affect the principle of mudharabah savings including, the level of profit sharing, the level of profitability, and the level of liquidity. This study aims to determine the effect of the profit-sharing rate of mudharabah deposits, profitability, and liquidity levels both simultaneously and partially on the number of mudharabah deposits in the 2016 – 2018 period. The sample in this study was 14 business units and Islamic banks in Indonesia as of until December 2018 which has published its financial statements. The results showed that the level of profit sharing, level of profitability, and level of liquidity if used together will have a significant effect on the amount of mudharabah deposits. However, if the variables used are tested partially, the variables that have a significant effect on the amount of mudharabah deposits are only the level of liquidity. Therefore, there is a need for further evaluation on the level of profit sharing and the level of profitability in Islamic banks.

In the practice of Islamic banks, there are 3 (three) mandatory principles in operations. These principles are the Murabahah Principle, the Mudharabah Principle, and the Musyarakah Principle. However, in operation, deposits that are justified are deposits based on the mudharabah principle. Several aspects can affect the principle of mudharabah savings including, the level of profit sharing, the level of profitability, and the level of liquidity. This study aims to determine the effect of the profit-sharing rate of mudharabah deposits, profitability, and liquidity levels both simultaneously and partially on the number of mudharabah deposits in the 2016 – 2018 period. The sample in this study was 14 business units and Islamic banks in Indonesia as of until December 2018 which has published its financial statements. The results showed that the level of profit sharing, level of profitability, and level of liquidity if used together will have a significant effect on the amount of mudharabah deposits. However, if the variables used are tested partially, the variables that have a significant effect on the amount of mudharabah deposits are only the level of liquidity. Therefore, there is a need for further evaluation on the level of profit sharing and the level of profitability in Islamic banks.