PENGARUH PERTUMBUHAN PEMBIAYAAN BANK SYARIAH TERHADAP TINGKAT PROFITABILITAS PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2020

Abstract

Sharia bank is a bank that, in carrying out the activities of collection and disbursement of funds, does not use the scheme of interest but uses various projects such as sale and purchase schemes, profit sharing, and rental. The total growth of sharia bank assets does not exceed 5% or constant. So the rest is owned by a conventional bank. The first sharia bank emerged in 1963 as a pilot project in a rural savings bank in the small town of Mit Ghamr, Egypt. The following experiment took place in Pakistan in 1965 in a cooperative bank. After that, the movement of sharia banks began life again in the mid-1970s. Through this research, murabahah financing growth, mudharabah financing growth, and the growth of musyarakah financing will be measured. In addition, the study evaluated the effect of murabahah financing growth, mudharabah financing growth, and musyarakah financing growth on ROA. Data collection methods are collected through financial reports at Bank Indonesia and OJK. The population in this study is sharia banks registered in OJK as many as 13 banks in 2016-2020, a sample that can be used as many as 11 sharia banks. Data processing is done by using Eviews version 9. Based on the results of the research, then to increase ROA, must choose a financing contract that the risk of failure is negligible. In order for ROA does not to decrease. Murabaha financing growth has no significant and negative effect, mudharabah financing growth has no significant and positive impact, and the evolution of musharaka financing has a substantial and positive impact.