Pengaruh Financing To Deposit Ratio Dan Dana Pihak Ketiga Terhadap Pembiayaan Musyarakah Pada Bank Umum Syariah Dengan Non Perfoming Financing Sebagai Variabel Moderasi
DOI:
https://doi.org/10.51903/kompak.v17i1.1860Keywords:
Financing to Deposit Ratio, Third Party Funds, Non Performing Financing, Musyarakah FinancingAbstract
This study aims to examine the effect of Financing to Deposit Ratio (FDR) and Third Party Funds (DPK) on Musyarakah Financing at Islamic Commercial Banks with Non-performing financing (NPF) as a moderating variable. A quantitative approach is used by utilizing documentary studies using secondary data from the annual financial statements of each Islamic Bank in Indonesia from 2018 to 2022. Sampling was done purposively by selecting 11 banks as samples. The data analysis method used is moderated regression analysis (MRA).
The hypotheses in this study are: (1) FDR affects the distribution of Musyarakah financing in Islamic commercial banks, (2) DPK affects the distribution of Musyarakah financing in Islamic commercial banks, (3) NPF moderates the effect of FDR on the distribution of Musyarakah financing, and (4) NPF moderates DPK on the distribution of Musyarakah financing.
The results showed that: (1) FDR has a negative and significant effect on Musyarakah Financing in Islamic commercial banks, (2) DPK has a positive and significant effect on profitability in Islamic commercial banks in Indonesia, (3) NPF does not moderate the effect of FDR on Musyarakah Financing, and (4) NPF moderates the effect of DPK on Musyarakah Financing in Islamic commercial banks in Indonesia.
References
Buku
[1] (IBI), Ikatan Bankir Indonesia, and Lembaga Sertifikasi Profesi Perbankan (LSPP). Mengelola Bank Syariah (Modul Sertifikasi Tingkat II General Banking Syariah). Cet-2. Jakarta, 2018.
[2] Amelia, Ratih, Indawati Lestari, and Nasib. Keuangan & Perbankan. 1st ed. Bandung, 2019. https://www.academia.edu/download/63341955/Buku_Keuangan___Perbankan_Final20200517-129815-j80w6s.pdf.
[3] Bawono, Fendha, and Shina. Ekonometrika Terapan Untuk Ekonomi Dan Bisnis Islam, Salatiga: LP2M IAIN Salatiga, 2018.
[4] Ghozali. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro, 2018.
[5] Kasmir. Bank Dan Lembaga Keuangan Lainnya. Jakarta: Raja Grafindo Persada, 2014.
[6] Kusuma, Hamdan Hadi, Nur Ahmad, Baidi Bukhiri, Nasrul Fahmi Zaki, and Robbi Rahim, eds. ICON-ISHIC 2020 (Proceedings of the First International Conference on Islamic History and Civilization. Semarang, Indonesia: research meets innovation, 2020.
[7] Ngatno. Analisis Data Variabel Mediasi Dan Moderasi Dalam Riset Biisnis. Yogyakarta: CV Farisma Indonesia, 2015.
[8] Priyatno, Duwi. Analisis Korelasi, REgresi, Dan Multivariate Dengan SPSS. Yogyakarta: Gava Media, n.d.
[9] Priyono. Metode Penelitian Kuantitatif. Taman Sidoarjo: Zifatama Publishingg, 2016. https://www.ptonline.com/articles/how-to-get-better-mfi-results.
[10] Pruzan, Peter. Research Methodology: The Aims, Practices and Ethics of Science. Research Methodology: The Aims, Practices and Ethics of Science, 2016. https://doi.org/10.1007/978-3-319-27167-5.
[11] Ryandono, Muhamad Nafik, and Rofiul Wahyudi. Manajemen Bank Islam: Pendekatan Syariah Dan Praktek. Pertama. Yogyakarta: UAD Press, 2018.
[12] Santoso, Singgih. Panduan Lengkap SPSS Versi 23. Jakarta: PT Alex Media Komputindo, 2016.
[13] Sudjana. Teknik Analisis Regresi Dan Korelasi Bagi Para Peneliti. Bandung: Tarsito, 2002.
[14] Sugiyono, Prof. Dr. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Cet-19. Bandung: Alfabeta, CV., 2013.
[15] Sujarweni, Wiratna. SPSS Untuk Penelitian. Yogyakarta: Pustaka Baru Press, 2015.
[16] Syahza, Almasdi (Universitas Riau). Buku Metodologi Penelitian, Edisi Revisi Tahun 2021. 2021st ed. Pekanbaru, Riau: UR Press, 2021.
[17] Yusmad, Muammar Arafat. Aspek Hukum Perbankan Syariah Dari Teori Ke Praktik. Edited by Moh Nuryasin. Pertama. Yogyakarta: CV Budi Utama, 2018.
Jurnal
[18] Alzomaia, Alqahtani, and Atiya. “The Impact of Financing to Deposit Ratio and Non-Performing Loans on the Profitability of Islamic Banks: Evidence from Gulf Cooperation Council Countries.” International Journal of Financial Research 10 (3) (2019): 75–86.
[19] Amin, Haris Al, Reynold Herwinsyah, Syawal Harianto, and Triyanda Putri Kharisma. “Pengaruh Non-Performing Financing , Financing to Deposit Ratio Dan Capital Adequacy Ratio Terhadap Pembiayaan Mudharabah Musyarakah Pada PT . Bank Syariah Bukopin” 6, no. 1 (2022): 158–68. http://journal.lembaga.org/index.php/emt/article/view/549.
[20] Andrianto, and M. Anang Firmansyah. “Manajemen Bank Syariah (Implementasi Teori Dan Praktek),” no. January (2019). https://www.researchgate.net/publication/335618543.
[21] Buamona, Hamsia. “Pengaruh Dana Pihak Ketiga Terhadap Pembiayaan Perbankan Syariah Di Indonesia Periode 2013-2017.” Al-Mizan: Jurnal Kajian Hukum Dan … 08. no.1, no. 1 (2022): 85–101. https://garuda.kemdikbud.go.id/documents/detail/3102383.
[22] Fachrozi, and Herawati Khotmi. “NPF Pemoderasi Pengaruh ROA, DPK Dan NOM Terhadap Pembiayaan Musyarakah(Studi Pada Perbankan Syari’ah Di Indonesia Tahun 2020)” 13, no. 1 (2022): 88–104. https://www.semanticscholar.org/paper/Faktor-determinan-pembiayaan-musyarakah-dengan-NPF-Syu’la-Sulistyo/08a9ab103b422a02bf66a05e0cb5deebfe3931f8.
[23] Gampito. “Pengaruh Dana Pihak Ketiga Terhadap Penyaluran Dana Perbankan Syariah Di Sumatera Barat.” Jurnal Ilmiah Syariah 13, no. 1 (2014): 40–50. https://ojs.iainbatusangkar.ac.id/ojs/index.php/Juris/article/view/1127.
[24] Gunanto, Djoko Sigit, Suprihatin, and Windi Aristi Aristi. “Pengaruh Financing to Deposit Ratio (FDR), Dana Pihak Ketihga (DPK) Dan Return On Asset (ROA) Terhadap Pembiayaan Musyarakah” 02, no. 02 (2018): 219–30. https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/316.
[25] Jannah, Taniantari Nur, and Novi Primitasari. “Analisis Faktor-Faktor Yang Mempengaruhi Pembiayaan Musyarakah Pada Bank Umum Syariah Tahun 2017-2021.” Journal of Financial Economics & Investment 3, no. 1 (2023): 46–56. https://doi.org/10.22219/jofei.v3i1.21581.
[26] Jensen, Michael C., and William H. Meckling. “Agency Problems and the Theory of the Firm.” The Journal of Financial Economics 3 no 4 (1976): 305–60.
[27] Karim, Abdul, and Fifi Hanafia. “Analisis CAR, BOPO, NPF, FDR, NOM Dan DPK Terhadap Profitabilitas (ROA) Pada Bank Syari’ah Di Indonesia.” Jurnal Manajemen Bisnis 2, no. 1 (2020): 36–46. https://doi.org/10.30812/target.v2i1.697.
[28] Kurniawan, Muhammad. Bank Dan Lembaga Keunagan Syariah (Teori Dan Aplikasi). Edited by Cetakan Pertama. Indramayu, Jawa BaratPertama: CV. Adanu Abimata, 2021.
[29] Kusmyati, Siti Anisyah. “Pengaruh Capital Adequacy Ratio ( CAR ), Return On Asset ( ROA ), Non Performing Finance ( NPF ) Terhadap Pembiayaan Musyarakah Pada Bank Umum Syariah Di Indonesia Tahun 2015-2017,” 2017, 45–52. https://karyailmiah.unisba.ac.id/index.php/ekonomi/article/view/15136.
[30] Nafiah, Nunuk Nafidzatun, Mifta Hulaikhah, and Ahmat Arif Syaifudin. “Pengaruh CAR, NPF Dan FDR Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia (Studi Kasus Pada Bank Mandiri Syariah, Bank BNI Syariah Dan Bank BRI Syariah Triwulan I-IV Tahun 2015-2019).” JES (Jurnal Ekonomi Syariah) 5, no. 2 (2020): 140–52. https://doi.org/10.30736/jesa.v5i2.94.
[31] Ovami, Debbi Chyntia, Ayu Azillah Thohari, Universitas Muslim Nusantara Al-wasliyah, and Program Studi Akuntansi. “Pengaruh Dana Pihak Ketiga Dan Non Performing Financing Terhadap Pembiayaan Musyarakah” 3, no. 1 (2018). https://www.jurnal-lp2m.umnaw.ac.id/index.php/JP2SH/article/view/90.
[32] Pasaribu, Deby Siska Oktavia (Universitas Muhammadiyah Sumatera Utara). “Pengaruh FDR, NPF, ROA Dan BOPO Terhadap Pembiayaan Mudharabah Bank Umum Syariah Di Indonesia,” 2019. http://repository.umsu.ac.id/xmlui/bitstream/handle/123456789/1489/TESIS DEBY SISKA OKTAVIA PASARIBU.pdf.
[33] Febryantahanuji, F., & Hannief Giarni. (2022). Influence Of Organizational Climate And Job Satisfaction On Employee Performance With Leadership As A Moderating Variable. Brilliant International Journal Of Management And Tourism , 2(2), 81-85.
[34] Sumadi, and Abdul Haris (Institut Teknologi Bisnis AAS Indonesia) Romdhoni. “Pengaruh Financing to Deposit Ratio (FDR), Dana Pihak Ketiga (DPK) Dan Return On Asset (ROA) Terhadap Pembiayaan Musyarakah (Studi Kasus Bank Syariah Mandiri Periode 2010-2018).” Jurnal Ilmiah Ekonomi Islam 6, no. 3 (2020): 598. https://doi.org/10.29040/jiei.v6i3.1430.
[35] Syu’la, Ela Lutfatus, and Mochamad Fariz Irianto. “Faktor Determinan Pembiayaan Musyarakah Dengan NPF Sebagai Variabel Moderasi” 5, no. 1 (2021): 94–104. http://ejournsl.unikama.ac.id/index.php/mbr.
[36] Yulyani, Evita, and Nana Diana. “Pengaruh CAR Dan FDR Terhadap Pembiayaan Murabahah Denga NPF Sebagai Variabel Moderating.” AL-Intaj Jurnal Ekonmi Dan Perbankan Syariah 7, No 1 Ma, no. 10 (2019).
[37] Zuwardi, Hardiansyah Padli, and Mohammad Aliman Shahmi. “ANALISIS PENGARUH DANA PIHAK KETIGA (DPK) CAPITAL ADEQUACY RATIO (CAR), DAN NON PERFOMING FINANCING (NPF) TERHADAP PEMBIAYAAN (STUDI PADA BUS DAN UUS DI INDONESIA PERIODE 2014-2018),” 2018. https://ojs.iainbatusangkar.ac.id/ojs/index.php/jurei/article/download/1658/1452.
[1] (IBI), Ikatan Bankir Indonesia, and Lembaga Sertifikasi Profesi Perbankan (LSPP). Mengelola Bank Syariah (Modul Sertifikasi Tingkat II General Banking Syariah). Cet-2. Jakarta, 2018.
[2] Amelia, Ratih, Indawati Lestari, and Nasib. Keuangan & Perbankan. 1st ed. Bandung, 2019. https://www.academia.edu/download/63341955/Buku_Keuangan___Perbankan_Final20200517-129815-j80w6s.pdf.
[3] Bawono, Fendha, and Shina. Ekonometrika Terapan Untuk Ekonomi Dan Bisnis Islam, Salatiga: LP2M IAIN Salatiga, 2018.
[4] Ghozali. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro, 2018.
[5] Kasmir. Bank Dan Lembaga Keuangan Lainnya. Jakarta: Raja Grafindo Persada, 2014.
[6] Kusuma, Hamdan Hadi, Nur Ahmad, Baidi Bukhiri, Nasrul Fahmi Zaki, and Robbi Rahim, eds. ICON-ISHIC 2020 (Proceedings of the First International Conference on Islamic History and Civilization. Semarang, Indonesia: research meets innovation, 2020.
[7] Ngatno. Analisis Data Variabel Mediasi Dan Moderasi Dalam Riset Biisnis. Yogyakarta: CV Farisma Indonesia, 2015.
[8] Priyatno, Duwi. Analisis Korelasi, REgresi, Dan Multivariate Dengan SPSS. Yogyakarta: Gava Media, n.d.
[9] Priyono. Metode Penelitian Kuantitatif. Taman Sidoarjo: Zifatama Publishingg, 2016. https://www.ptonline.com/articles/how-to-get-better-mfi-results.
[10] Pruzan, Peter. Research Methodology: The Aims, Practices and Ethics of Science. Research Methodology: The Aims, Practices and Ethics of Science, 2016. https://doi.org/10.1007/978-3-319-27167-5.
[11] Ryandono, Muhamad Nafik, and Rofiul Wahyudi. Manajemen Bank Islam: Pendekatan Syariah Dan Praktek. Pertama. Yogyakarta: UAD Press, 2018.
[12] Santoso, Singgih. Panduan Lengkap SPSS Versi 23. Jakarta: PT Alex Media Komputindo, 2016.
[13] Sudjana. Teknik Analisis Regresi Dan Korelasi Bagi Para Peneliti. Bandung: Tarsito, 2002.
[14] Sugiyono, Prof. Dr. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Cet-19. Bandung: Alfabeta, CV., 2013.
[15] Sujarweni, Wiratna. SPSS Untuk Penelitian. Yogyakarta: Pustaka Baru Press, 2015.
[16] Syahza, Almasdi (Universitas Riau). Buku Metodologi Penelitian, Edisi Revisi Tahun 2021. 2021st ed. Pekanbaru, Riau: UR Press, 2021.
[17] Yusmad, Muammar Arafat. Aspek Hukum Perbankan Syariah Dari Teori Ke Praktik. Edited by Moh Nuryasin. Pertama. Yogyakarta: CV Budi Utama, 2018.
Jurnal
[18] Alzomaia, Alqahtani, and Atiya. “The Impact of Financing to Deposit Ratio and Non-Performing Loans on the Profitability of Islamic Banks: Evidence from Gulf Cooperation Council Countries.” International Journal of Financial Research 10 (3) (2019): 75–86.
[19] Amin, Haris Al, Reynold Herwinsyah, Syawal Harianto, and Triyanda Putri Kharisma. “Pengaruh Non-Performing Financing , Financing to Deposit Ratio Dan Capital Adequacy Ratio Terhadap Pembiayaan Mudharabah Musyarakah Pada PT . Bank Syariah Bukopin” 6, no. 1 (2022): 158–68. http://journal.lembaga.org/index.php/emt/article/view/549.
[20] Andrianto, and M. Anang Firmansyah. “Manajemen Bank Syariah (Implementasi Teori Dan Praktek),” no. January (2019). https://www.researchgate.net/publication/335618543.
[21] Buamona, Hamsia. “Pengaruh Dana Pihak Ketiga Terhadap Pembiayaan Perbankan Syariah Di Indonesia Periode 2013-2017.” Al-Mizan: Jurnal Kajian Hukum Dan … 08. no.1, no. 1 (2022): 85–101. https://garuda.kemdikbud.go.id/documents/detail/3102383.
[22] Fachrozi, and Herawati Khotmi. “NPF Pemoderasi Pengaruh ROA, DPK Dan NOM Terhadap Pembiayaan Musyarakah(Studi Pada Perbankan Syari’ah Di Indonesia Tahun 2020)” 13, no. 1 (2022): 88–104. https://www.semanticscholar.org/paper/Faktor-determinan-pembiayaan-musyarakah-dengan-NPF-Syu’la-Sulistyo/08a9ab103b422a02bf66a05e0cb5deebfe3931f8.
[23] Gampito. “Pengaruh Dana Pihak Ketiga Terhadap Penyaluran Dana Perbankan Syariah Di Sumatera Barat.” Jurnal Ilmiah Syariah 13, no. 1 (2014): 40–50. https://ojs.iainbatusangkar.ac.id/ojs/index.php/Juris/article/view/1127.
[24] Gunanto, Djoko Sigit, Suprihatin, and Windi Aristi Aristi. “Pengaruh Financing to Deposit Ratio (FDR), Dana Pihak Ketihga (DPK) Dan Return On Asset (ROA) Terhadap Pembiayaan Musyarakah” 02, no. 02 (2018): 219–30. https://www.jurnal.stie-aas.ac.id/index.php/jie/article/view/316.
[25] Jannah, Taniantari Nur, and Novi Primitasari. “Analisis Faktor-Faktor Yang Mempengaruhi Pembiayaan Musyarakah Pada Bank Umum Syariah Tahun 2017-2021.” Journal of Financial Economics & Investment 3, no. 1 (2023): 46–56. https://doi.org/10.22219/jofei.v3i1.21581.
[26] Jensen, Michael C., and William H. Meckling. “Agency Problems and the Theory of the Firm.” The Journal of Financial Economics 3 no 4 (1976): 305–60.
[27] Karim, Abdul, and Fifi Hanafia. “Analisis CAR, BOPO, NPF, FDR, NOM Dan DPK Terhadap Profitabilitas (ROA) Pada Bank Syari’ah Di Indonesia.” Jurnal Manajemen Bisnis 2, no. 1 (2020): 36–46. https://doi.org/10.30812/target.v2i1.697.
[28] Kurniawan, Muhammad. Bank Dan Lembaga Keunagan Syariah (Teori Dan Aplikasi). Edited by Cetakan Pertama. Indramayu, Jawa BaratPertama: CV. Adanu Abimata, 2021.
[29] Kusmyati, Siti Anisyah. “Pengaruh Capital Adequacy Ratio ( CAR ), Return On Asset ( ROA ), Non Performing Finance ( NPF ) Terhadap Pembiayaan Musyarakah Pada Bank Umum Syariah Di Indonesia Tahun 2015-2017,” 2017, 45–52. https://karyailmiah.unisba.ac.id/index.php/ekonomi/article/view/15136.
[30] Nafiah, Nunuk Nafidzatun, Mifta Hulaikhah, and Ahmat Arif Syaifudin. “Pengaruh CAR, NPF Dan FDR Terhadap Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia (Studi Kasus Pada Bank Mandiri Syariah, Bank BNI Syariah Dan Bank BRI Syariah Triwulan I-IV Tahun 2015-2019).” JES (Jurnal Ekonomi Syariah) 5, no. 2 (2020): 140–52. https://doi.org/10.30736/jesa.v5i2.94.
[31] Ovami, Debbi Chyntia, Ayu Azillah Thohari, Universitas Muslim Nusantara Al-wasliyah, and Program Studi Akuntansi. “Pengaruh Dana Pihak Ketiga Dan Non Performing Financing Terhadap Pembiayaan Musyarakah” 3, no. 1 (2018). https://www.jurnal-lp2m.umnaw.ac.id/index.php/JP2SH/article/view/90.
[32] Pasaribu, Deby Siska Oktavia (Universitas Muhammadiyah Sumatera Utara). “Pengaruh FDR, NPF, ROA Dan BOPO Terhadap Pembiayaan Mudharabah Bank Umum Syariah Di Indonesia,” 2019. http://repository.umsu.ac.id/xmlui/bitstream/handle/123456789/1489/TESIS DEBY SISKA OKTAVIA PASARIBU.pdf.
[33] Febryantahanuji, F., & Hannief Giarni. (2022). Influence Of Organizational Climate And Job Satisfaction On Employee Performance With Leadership As A Moderating Variable. Brilliant International Journal Of Management And Tourism , 2(2), 81-85.
[34] Sumadi, and Abdul Haris (Institut Teknologi Bisnis AAS Indonesia) Romdhoni. “Pengaruh Financing to Deposit Ratio (FDR), Dana Pihak Ketiga (DPK) Dan Return On Asset (ROA) Terhadap Pembiayaan Musyarakah (Studi Kasus Bank Syariah Mandiri Periode 2010-2018).” Jurnal Ilmiah Ekonomi Islam 6, no. 3 (2020): 598. https://doi.org/10.29040/jiei.v6i3.1430.
[35] Syu’la, Ela Lutfatus, and Mochamad Fariz Irianto. “Faktor Determinan Pembiayaan Musyarakah Dengan NPF Sebagai Variabel Moderasi” 5, no. 1 (2021): 94–104. http://ejournsl.unikama.ac.id/index.php/mbr.
[36] Yulyani, Evita, and Nana Diana. “Pengaruh CAR Dan FDR Terhadap Pembiayaan Murabahah Denga NPF Sebagai Variabel Moderating.” AL-Intaj Jurnal Ekonmi Dan Perbankan Syariah 7, No 1 Ma, no. 10 (2019).
[37] Zuwardi, Hardiansyah Padli, and Mohammad Aliman Shahmi. “ANALISIS PENGARUH DANA PIHAK KETIGA (DPK) CAPITAL ADEQUACY RATIO (CAR), DAN NON PERFOMING FINANCING (NPF) TERHADAP PEMBIAYAAN (STUDI PADA BUS DAN UUS DI INDONESIA PERIODE 2014-2018),” 2018. https://ojs.iainbatusangkar.ac.id/ojs/index.php/jurei/article/download/1658/1452.
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Published
2024-07-03
How to Cite
Devi Rahmawati, Titin Agustin Nengsih, Addiarahman Addiarahman, & Novi Mubyarto. (2024). Pengaruh Financing To Deposit Ratio Dan Dana Pihak Ketiga Terhadap Pembiayaan Musyarakah Pada Bank Umum Syariah Dengan Non Perfoming Financing Sebagai Variabel Moderasi. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 17(1), 460–476. https://doi.org/10.51903/kompak.v17i1.1860
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