Profitabilitas Unit Usaha Syariah : Menuju Perbankan Syariah yang Berkualitas

Abstract

This study examines and analyzes the effect of financing on the profitability of the Sharia Business Unit. The purpose of this study is to find out how the influence of financing by the Sharia Business Unit to the profitability of Islamic banking is proxied by the ratio Return on Assets (ROA), and Return On Equity (ROE). In addition, this study also analyzes the effect of financing to Non-Performing Financing (NPF).This study uses data in Sharia Banking Statistics from 2015 to 2019. There are 20 banks of Sharia Business Units. The data used in this study are secondary data which is time series. The method used for this study is the quantitative method of data processing using the Vector Auto Regression (VAR) with eViews 9 tools. The results showed that Istishna financing had a significant contribution to ROA. Musyarakah, and Istishna had a significant influence on ROE with a significance level of 0.05. Mudharabah, musyarakah, and Qardh had a significant contribution to NPF with a significance level of 0.05 . Keyword : Sharia Business Unit, financing, profitability,VAR