Pengaruh Simpanan Wadiah Dan Beban Usaha terhadap Laba Bersih Pada Bank Umum Syariah (BUS) BUMN Periode 2010 - 2019

Authors

  • Siti Yuningsih Suteja Universitas Singaperbangsa Karawang
  • Wirman Wirman

DOI:

https://doi.org/10.30651/jms.v6i3.7243

Keywords:

Simpanan Wadiah, Beban Usaha, Laba Bersih

Abstract

Abstract

This study aims to determine the magnitude of the effect of wadiah savings and operating expenses on net income in state-owned banking. The research method used is verification descriptive analysis method with a quantitative approach. Determination of the sample using a non-probability sampling technique with a saturated sampling technique approach. The hypothesis of this study is that there is an effect of Wadiah Savings and operating expenses on net income at BUMN Islamic Commercial Banks (BUS) for the 2010-2019 period. The results of the t test show that partially Wadiah Savings has a positive and significant effect on Net Profit. while Operating Expenses partially have no effect on the Net Profit of BUMN BUS. And from the results of the f test, Wadiah Savings and Operating Expenses simultaneously have a positive effect on Net Profit. then the coefficient of determination test (R-Square) which shows that Wadiah Savings and Operating Expenses have a large enough influence on Net Profit of 55.8%, while the remaining 44.2% is influenced by variables not examined.

Keywords: Wadiah Savings, Operating Expenses, Net Profit

Abstrak

Pada penelitian ini bertujuan untuk mengetahui besarnya pengaruh simpanan wadiah dan beban usaha terhadap laba bersih pada perbankan BUMN. Metode penelitian yang digunakan adalah metode analisis deskriptif verifikatif dengan pendekatan kauntitatif. Penentuan sampel menggunakkan teknik nonprobability sampling dengan pendekatan teknik sampling jenuh. Hipotesis dari penelitian ini yaitu terdapat pengaruh Simpanan Wadiah dan beban usaha terhadap laba bersih pada Bank Umum Syariah (BUS) BUMN periode 2010-2019. Hasil uji t menunjukkan bahwa secara parsial Simpanan Wadiah berpengaruh positif dan signifikan terhadap Laba Bersih. sedangkan Beban Usaha secara parsial tidak berpengaruh terhadap Laba Besih BUS BUMN. Dan dari hasil uji f, secara simultan Simpanan Wadiah dan Beban Usaha berpengaruh positif terhadap Laba Bersih. kemudian pada uji koefisien determinasi (R-Square) yang menunjukkan bahwa Simpanan Wadiah dan Beban Usaha terdapat pengaruh yang cukup besar terhadap Laba Bersih sebesar 55,8%, sedangkan sisanya yaitu sebesar 44,2% dipengaruhi oleh variabel yang tidak diteliti.

Kata kunci: Simpanan Wadiah, Beban Usaha, Laba Bersih

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Published

2021-12-06

How to Cite

Suteja, S. Y., & Wirman, W. (2021). Pengaruh Simpanan Wadiah Dan Beban Usaha terhadap Laba Bersih Pada Bank Umum Syariah (BUS) BUMN Periode 2010 - 2019. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 6(3), 603–618. https://doi.org/10.30651/jms.v6i3.7243

Issue

Vol. 6 No. 3 (2021)

Section

Artikel

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