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positive effect of sales & purchases of financing,
there is a significant positive influence of financial
ratios on savings to profitability there is a negative
effect on financing a significant non-performing
profitability at PT Bank Muamalat Indonesia Tbk,
and simultaneously significant differences to the
financing of profit sharing, financing of sales &
purchases, financing to deposit ratio and non-
performing financing of profitability at PT Bank
Muamalat Indonesia Tbk .
The model equations that have met the
assumptions of normality and classical assumptions
are:
ROA = 1931.887 + -74.71111 ln X1 + 11.49847
ln X2 (3.)
Based on the above formula there is a value of
1931.887. This means that ROA variables increase
1931, 887 units when there is no channeling of funds
in the form of mudharabah financing and
musyarakah financing.
The coefficient of mudharabah financing
regression is -74.71111. The coefficient is negative
meaning mudharabah financing has a negative
effect on the ROA of sharia banks in Indonesia.
Mudharabah financing changes are not in line
with ROA. If the mudharabah financing variables
increase by 100 percent, the ROA variable will
decrease by 7471, 111 percent with the assumption
that the other variable is constant.
The coefficient of musharaka financing
regression is 11.49847. The coefficient is positive
value means musyarakah financing has a positive
effect on the ROA of sharia banks in Indonesia. This
is reinforced by the research of Fredrick Ogilo
(2016) which concludes from his research that
musharaka, ijarah, and murabaha have a positive
effect on ROA, with the regression value as a whole
has a significant effect seen from the ratio F for the
regression is 21.796 with p-value 0.0028. So when
musyarakah financing increased then it will improve
the performance of Islamic banks as well. It is the
Islamic banks in Indonesia to further increase the
financing of musharaka in order to maximize the
return of assets of sharia banks.
Musharaka financing changes in the direction of
ROA. If musyarakah financing variables increase by
100 percent, the ROA variable will increase by
1149, 847 percent with the assumption that the other
variable is constant. Mudharabah and musyarakah
financing are productive financing channeled by
Islamic Commercial Banks in Indonesia, which can
be a driving force for economic growth and equal
distribution of people's welfare but in reality the
motor financing is the consumptive financing in the
form of murabahah.
Productive and consumptive financing can create
a balance between the real sector and the monetary
sector, now that can be a motor of financing is
consumptive financing that uses murabahah
contracts by Sharia Commercial Banks in Indonesia
because the disbursement of murabahah financing is
easier than the mudharabah and musyarakah
financing, generated by less murabahah financing
and in a fairly fast period of time, and in a short time
also can create a large profit for Islamic Commercial
Banks in Indonesia. Therefore, the results are in line
with the existing reality that mudharabah and
musyarakah financing does not have a positive
effect on ROA because currently people tend to
prefer murabahah financing.
4 CONCLUSIONS AND
RECOMMENDATIONS
Based on the analysis and discussion that has been
described, the conclusion is (1) Mudharabah
financing and Musyarakah financing simultaneously
have no significant effect on ROA of sharia bank in
Indonesia. (2) Mudharabah financing partially has
no significant effect on ROA of sharia bank in
Indonesia. Musyarakah financing partially has no
significant effect on ROA of sharia bank in
Indonesia.
Based on the results of the analysis and
discussion that has been described, there are
suggestions for Islamic banking and subsequent
researchers namely, (1) Islamic banking should
increase mudharabah financing and musyarakah
financing because each channeling of the funds
affect the productive sector and the current position
of the amount of mudharabah financing and the
amount of musyarakah financing is not in large
amount so it does not have a significant positive
effect on ROA of sharia bank in Indonesia. (2)
Murabahah financing is still a motorcycle financing
channeled by sharia banks in Indonesia. Syariah
banking continues to channel murabahah financing
in large numbers along with a focus on consumer
financing that leads to the productive sector.
Shariah banking is recommended to increase
mudharabah financing and musyarakah financing
because each channeling of the fund affects the
productive sector and the current position of
mudharabah financing and musyarakah financing is
not in large amount so it does not significantly affect
Effect of Financing of Revenue Sharing on Return on Assets of Sharia Commercial Banks in Indonesia
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