Analisis Pembiayaan Mudharabah dan Murabahah terhadap Laba Bank Rakyat Indonesia (BRI) Syariah
Abstract
Abstract
This research aims to test the influence of Mudharabah financing and Murabahah financing on the profit of Bank BRI Syariah. The method used in this research is secondary data in the form of financial statements. This research uses quantitative approach with analytical techniques using linear regression. In the financing mudharabah capital deposited by the bank as shahibul maal by 100%, and in case of loss then the loss will be charged to shahibul maal as long as the error is not caused by mudharib. While in murabahah financing is a sale and purchase agreement coupled with profit margin that has been agreed by banks and customers at the time of the agreement. The hypothetical test results found that mudharabah financing and murabahah financing did not have a significant impact on the profit of Bank BRI Syariah.
Keywords: Mudharabah, Mudharabah, Bank BRI Syariah
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Abstrak
Penelitian ini bertujuan untuk menguji pengaruh pembiayaan Mudharabah serta pembiayaan Murabahah terhadap laba Bank BRI Syariah. Metode yang digunakan pada penelitian ini adalah data sekunder yang berupa laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis menggunakan regresi linier. Dalam pembiayaan mudharabah modal yang disetorkan oleh bank selaku shahibul maal sebesar 100%, dan apabila terjadi kerugiaan maka kerugian tersebut akan dibebankan kepada shahibul maal selama kesalahan tersebut tidak disebabkan oleh mudharib. Sedangkan pada pembiayaan murabahah adalah akad jual beli ditambah dengan margin keuntungan yang telah disepakati oleh bank dan nasabah saat terjadinya akad. Hasil pengujian hipotesis ditemukan bahwa pembiayaan mudharabah serta pembiayaan murabahah tidak berdampak signifikan pada laba Bank BRI Syariah.
Kata Kunci: Mudharabah, Mudharabah, Bank BRI Syariah
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References
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