The Effect of Profit Sharing Financing and Receivables towards Total Assets in Islamic Banking: Case Study in BNI Syariah

Authors

  • Zulfikar Hasan Department of Islamic Banking and Center for Research and Community Service at STAIN Bengkalis Riau Indonesia

DOI:

https://doi.org/10.33736/uraf.3101.2021

Abstract

The objective of my research is to observe at the relationship between receivables, profit-sharing financing to total assets at BNI Syariah Bank from 2016-2020. Total assets in BNI Syariah frequently endure fluctuations in total assets each year, whether receivables and profit-sharing financing have a significant effect on variable Y (total assets). The method that researchers run is a quantitative method using the help of SPPS software, while the variables that influence are the dependent variable receivables and profit-sharing financing. The funding channelled by BNI Syariah is essentially the same as other Islamic banks in Indonesia. Because it still uses an agreement that has long practised in the Islamic banking system, such as the Murabaha contract for the provision of receivables, Mudharabah and Musyarakah contracts for profit sharing between customers and banks. The relationship between Receivables and Revenue Sharing Financing has a positive correlation between variables. This research can also provide some connection between Murabahah and Musharaka which are one of the main product sources of BNI Syariah bank. The originality of the research that the researcher makes is his own, it is not copied and that the researcher's research idea is new and can add new knowledge.

References

Arviyan, R. a. (2010). Islamic Banking : Sebuah Teori, Konsep dan Aplikasi. Jakarta: Bumi Aksara.

Banoon, M. (2007). Prediksi Pertumbuhan Perbanakn Syariah di Indonesia Tahun 2008. Surabaya: Universitas Kristen Petra.

Chapra, M. U. (1985). Towards a Just Monetary System. Leicester: The Islamic Foundation.

Fandy, T. (2002). Strategi Pemasaran. Yogyakarta: Service Quality Statifaction Yogyakarta.

Gani, T. (2020, October 19). The future of banking is not for banks. Retrieved July 2, 2020, from The future of banking is not for banks: https://www.thejakartapost.com/academia/2020/10/19/the-future-of-banking-is-not-for-banks.html

Gaspersz, V. (2002). Manajemen Kualitas Dalam Industri Jasa : Strategi Untuk Memenangkan Persaingan Global . Jakarta: PT. Gramedia Pustaka Utama.

Gemala, D. (2006). Aspek-Aspek Hukum Dalam Perbankan dan Perasuransian Syariah di Indonesia. Jakarta: Kencana.

Indonesia, B. (1983, Oktober 12). Sejarah Bank Indonesia : Perbankan. Retrieved September 2, 2020, from Sejarah Bank Indonesia : Perbankan: www.bi.go.id

Karim, A. A. (Bank Islam Analisis Fiqh dan Keuangan). 2007. Jakarta: Grafindo Persada.

Kasmir. (2005). Pemasaran Bank. Jakarta: Kencana.

Kholis, N. (2007). Kajian Terhadap Kepatuhan Syariah dalam Pembiayaan Murabahah pada BMT di Yogyakarta. Jurnal Fenomena, 23-33.

Kotler, P. (1997). Manajemen Pemasaran : Analisa, Perencanaa, Implementasi dan Pengendalian. Surakarta: Pabelan.

Kotler, P. (2002). Manajemen Pemasaran. Yogyakarta: Andi.

Kotler, P. (2002). Manajemen Pemasaran. Jakarta: Indeks Gramedia.

Kusmiyati, A. N. (2007). Risiko Akad dalam Pembiayaan Murabahah pada BMT di Yogyakarta. Jurnal Ekonomi Islam, 1-10.

https://doi.org/10.20885/lariba.vol1.iss1.art3

Lebrin, A. (2005). Kepuasan Pelanggan : Pengukuran dan Penganalisaan Dengan SPSS. Jakarta: PT. Gramedia Pustaka Utama.

Lita, R. P. (2009). Pengaruh Kepercayaan dan Komitmen Pelanggan Terhadap Loyaliyas Pelanggan. Journal Universitas Andalas, 3-14.

Merfin, L. L. (2007). Perbankan Syariah, Prinsip Praktek dan Prospek. -, 4-16.

Nofinawati. (2015). PERKEMBANGAN PERBANKAN SYARIAH DI INDONESIA. JURIS Volume 14, Nomor 2, 168-183.

https://doi.org/10.31958/juris.v14i2.305

Owen, A. Q. (2001). Developing Instrument to Measure Customer Service Quality 9SQ) in Islamic Banking International. Journal of Islamic Financial Services, 34-45.

Riyadi, S. A. (2014). Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, FDR, dan NPF terhadap Profitabilitas Bank Umum Syariah di Indonesia. Accounting Analysis Journal, 466-474.

Sari, G. N. (2013). Faktor-Faktor yang Mempengaruhi Penyaluran Kredit Bank Umum di Indonesia. Jurnal EMBA, 931-941.

Siamat, D. (2004). Manajemen Lembaga Keuangan. Jakarta: Fakultas Universitas Indonesia.

Sugiyono. (2008). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: CV Alfabeta.

Syaichu, W. (2012). Analisis Pengaruh Suku Bunga,Inflasi, CAR, BOPO, NPF, Terhadap Profitabilitas Bank Syariah. Skripsi, 56-59.

Syariah, B. (2019, 10 23). Simulasi Pembiayaan. Retrieved July 1, 2020, from Simulasi Pembiayaan: https://www.bnisyariah.co.id/personal/simulasi/pembiayaan

Wicaksana. (2011). Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Skripsi Universitas Negeri Malang, 70-74.

Published

2021-11-05

How to Cite

Hasan, Z. (2021). The Effect of Profit Sharing Financing and Receivables towards Total Assets in Islamic Banking: Case Study in BNI Syariah. UNIMAS Review of Accounting and Finance, 5(1), 21–33. https://doi.org/10.33736/uraf.3101.2021

Issue

Section

Articles