IMPACT OF OPERATIONAL COSTS OF OPERATIONAL INCOME (BOPO), CAPITAL CAPABILITY RATIO AND MUSYARAKAH FINANCING ON THE PROFITABILITY OF SHARIA COMMERCIAL BANKS 2016-2021
##plugins.themes.EpsilonTheme.article.main##
Anis Kuraeni*
Fil Isnaeni
This research seeks to reveal the relationship between operating costs of operating income, the ratio of capital adequacy and musyarakah financing to the profitability of Islamic/Sharia commercial banks. The independent variables used in this study are operating income operating costs (BOPO), Capital Adequacy Ratio (CAR), Musyarakah Financing and the dependent variables used in this study are the profitability value of Islamic commercial banks. The method used in this study is a quantitative method where the data is in the form of a report officially published by the Financial Services Authority (OJK). From the results of the processing data, it was discovered that there was a relationship and contribution of independent variables to dependent variables, this was seen from the Coefficient of Determination Test with a value of 66%, hence operating costs of operating income, capital adequacy ratio and musyarakah financing on profitability is seen from the results of the T test and F test where both have a value of < 0.05, which means that the variables BOPO, Capital Adequacy and Musyarakah Financing simultaneously or separately have the same results, namely inter-mediated and related.
Arikunto, S. (2006). Prosedur suatu pendekatan praktik. Jakarta: Rineka Cipta.
Aulia, R., & Anwar, S. (2021). Pengaruh Biaya Operasional dan Pendapatan Operasional, Net Operating Margin, Dana Pihak Ketiga dan Capital Adequacy Ratio terhadap Profitabilitas Bank Syariah. Bukhori: Kajian Ekonomi Dan Keuangan Islam, 1(1), 21–38.
Damayanti, E., & Suartini, S. (2021). Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(1), 250–255.
Ghozali, I. (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS. Edisi 7. Semarang: Penerbit Universitas Diponegoro.
Hadiwardoyo, W. (2020). Kerugian Ekonomi Nasional Akibat Pandemi Covid-19. Baskara: Journal of Business and Entrepreneurship, 2(2), 83–92.
Haeril, H., & Albar, A. (2021). Analisis Pengaruh Risiko, CAR, BOPO dan LDR Terhadap ROE pada Perusahaan Perbankan yang Terdaftar di Bursa Efek di Indonesia. Economics and Digital Business Review, 2(1), 36–60.
Hendrawati, H. (2020). Pengaruh Capital Adequacy Ratio (CAR), Quick Ratio, Rasio Biaya Operasional Terhadap Pendapatan Operasional (BOPO) Terhadap Return On Equity (ROE) Pada Bank Konvensional Di Indonesia Periode 2010 - 2014. JURNAL MANAJEMEN FE-UB, 6(2), 138–161.
Herlini, M. A., Suhendro, S., & Wijayanti, A. (2021). Pengaruh Rasio Profitabilitas Terhadap Harga Saham (Pada Perusahaan Jasa Konstruksi Bangunan Yang Terdaftar Di Bei Tahun 2013-2019). Jurnal Investasi, 7(1), 44–51.
Hertati, L. (2021). Promosi Penjualan, Audit Manajemen, dan Peran Audit Program terhadap Penerimaan Kas Era Covid-19. Economics and Digital Business Review, 2(1), 61–86.
Ilyas, R. (2018). Manajemen Permodalan Bank Syariah. BISNIS: Jurnal Bisnis Dan Manajemen Islam, 5(2), 323–338.
Mauliza, D., & Daud, R. M. (2016). pengaruh kecukupan modal dan kompetisi terhadap profitabilitas bank syariah di Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 13–19.
Nazir, M. (2014). Metode Penelitian [Research Methods]. Bogor: Ghalia Indonesia.
Nihayah, A. Z., & Rifqi, L. H. (2021). Pandemi Covid-19 Implikasi Bagi Pembiayaan Bank Syariah Di Indonesia. Jurnal Ekonomika Vol, 10(1), 164–181.
Ningsih, S. R. N., Purwohedi, U., & Mardi. (2021). Factors Affecting Solvency In Insurance Companies In Indonesia 2015–2019 Period. MARGINAL : Journal Of Management, Accounting, General Finance And International Economic Issues, 1(1), 34–46.
Nurfajri, F. (2019). Pengaruh Murabahah, Musyarakah, Mudharabah, dan Ijarah terhadap Profitabilitas Bank Umum Syariah di Indonesia. Monex: Journal of Accounting Research, 8(2).
Permata, R. I. D., Yaningwati, F., & Zahroh, Z. A. (2014). Analisis pengaruh pembiayaan mudharabah dan musyarakah terhadap tingkat profitabilitas (return on equity)(Studi pada bank umum syariah yang terdaftar di Bank Indonesia periode 2009-2012). Jurnal Administrasi Bisnis, 12(1).
Putra, P., & Hasanah, M. (2018). Pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas 4 bank umum syariah periode 2013-2016. Jurnal Organisasi Dan Manajemen, 14(2), 140–150.
Rosita, D., & Simamora, S. C. (2020). Pengaruh NPL dan BOPO terhadap ROE pada PT. Bank Syariah, Tbk Periode 2011-2018. Jurnal Ilmiah M-Progress, 10(1).
Sukma, S., Mulyatini, N., & Herlina, E. (2019). Pengaruh Rasio Likuiditas dan Profitabilitas terhadap Nilai Perusahaan (Suatu Studi pada PT.Telkom Indonesia, Tbk yang terdaftar di Bursa efek Indonesia Periode 2007-2017). Business Management and Entrepreneurship Journal, 1(2), 1–24.
Suryadi, N., Mayliza, R., & Ritonga, I. (2020). Pengaruh Inflasi, Biaya Operasional Terhadap Pendapatan Operasional (Bopo), Dan Pangsa Pasar Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Priode 2012-2018. Jurnal Tabarru’: Islamic Banking and Finance, 3(1), 1–10.
Utami, T., & Hasmanto, B. (2014). Analisis Penerapan Pernyataan Standar Akuntansi Syariah Terhadap Piutang Murabahah (Studi Kasus Pada Bank Syariah Mandiri Cabang Ciputat). Jurnal Ilmiah Akuntansi Universitas Pamulang, 2(3), 275–290.
