Dampak Rasio Keuangan terhadap Bagi Hasil Tabungan Mudharabah pada Bank Syariah Indonesia (2015-2020)

Imbi Dewandari; Fuad Hasyim; Dian Rachmawati

doi:10.55757/tasharruf.v4i1.219

Authors

Imbi Dewandari UIN Raden Mas Said Surakarta
Fuad Hasyim UIN Raden Mas Said Surakarta
Dian Rachmawati UIN Raden Mas Said Surakarta

DOI:

https://doi.org/10.55757/tasharruf.v4i1.219

Keywords:

CAR, NPF, BOPO, FDR, Revenue Share, Panel

Abstract

Tingkat bagi hasil tabungan mudharabah sangat penting dalam kinerja perbankan Islam, namun faktor-faktor penentunya masih belum banyak dieksplorasi. Penelitian ini mengkaji dampak rasio keuangan—Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operating Expenses to Operating Income (BOPO), dan Financing to Deposit Ratio (FDR)—terhadap tingkat bagi hasil tabungan mudharabah di Bank Umum Islam di Indonesia dari tahun 2015 hingga 2020. Dengan menggunakan pendekatan penelitian kuantitatif, data dikumpulkan dari 11 Bank Umum Islam yang dipilih melalui purposive sampling dari bank-bank yang terdaftar di Otoritas Jasa Keuangan (OJK). Analisis regresi linier dilakukan untuk menilai hubungan antara rasio keuangan dan tingkat bagi hasil. Temuan penelitian ini mengungkapkan bahwa CAR, BOPO, dan FDR tidak berdampak signifikan terhadap tingkat bagi hasil tabungan mudharabah. Sebaliknya, NPF berdampak signifikan terhadap tingkat bagi hasil, yang menunjukkan bahwa pengelolaan pembiayaan bermasalah yang efektif sangat penting untuk meningkatkan hasil tabungan mudharabah. Hasil ini menyoroti pentingnya praktik pengelolaan keuangan yang baik di bank-bank Islam. Penelitian di masa mendatang harus mengeksplorasi faktor-faktor tambahan yang memengaruhi tabungan mudharabah dan memperluas analisis ke instrumen keuangan Islam lainnya untuk memajukan pengembangan perbankan Islam di pasar negara berkembang.

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