Penulis / NIM
MARYAM SULEMAN SUMA / 921414049
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
ZULKIFLI BOKIU, SE.Ak, M.Si / 0019057204
Pembimbing 2 / NIDN
SITI PRATIWI HUSAIN, SE, M.Si / 0009038601
Abstrak
ABSTRAK
Maryam Suleman Suma. 921414049. 2018. Pengaruh Dana Pihak Ketiga dan Non Performing Financing (NPF) Terhadap Pembiayaan Mudharabah (Studi Kasus Pada Bank Umum Syariah di Indonesia). Skripsi Program Studi S1 Akuntansi, Jurusan Akuntansi, Fakultas Ekonomi. Universitas Negeri Gorontalo, dibawah bimbingan Bapak Zulkifli Bokiu, SE, Ak, M.Si dan Ibu Siti Pratiwi Husain, SE., M.Si
Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dana pihak ketiga dan Non Performing Financing terhadap pembiayaan Mudharabah pada Bank Umum Syariah di Indonesia. Data dalam penelitian ini didapatkan dengan mengunduh data laporan keuangan Bank Umum Syariah Indonesia periode 2013-2016 di situs resmi masing-masing bank sehingga data dalam penelitian ini merupakan data sekunder. Teknik analisis data dalam penelitian ini adalah regresi berganda.
Hasil penelitian ini menunjukkan bahwa Secara parsial dana pihak ketiga berpengaruh signifikan terhadap Pembiayaan Mudharabah pada Bank Umum Syariah Di Indonesia selama tahun 2014-2016. Non Performing Financing (NPF) berpengaruh signifikan terhadap Pembiayaan Mudharabah pada Bank Umum Syariah Di Indonesia tahun 2014-2016. Secara simultan, dana pihak ketiga dan Non Performing Financing (NPF) secara bersama-sama berpengaruh signifikan terhadap variabel terikat Pembiayaan Mudharabah Bank Umum Syariah Di Indonesia tahun 2014-2016. Nilai koefisien determinasi Adjusted R2 sebesar 0.189045. Nilai ini berarti bahwa sebesar 18,9045% besarnya Pembiayaan Mudharabah Bank Umum Syariah Di Indonesia dijelaskan oleh Dana pihak ketiga dan Non Performing Financing (NPF) pada Bank Umum Syariah Di Indonesia
Kata Kunci: Mudharabah, Dana Pihak Ketiga, Non Performing Financing
ABSTRACT
Maryam Suleman Suma. 921414049. 2018. The Influence of Third-Party Fund and Non-Performing Financing (NPF) toward Mudharabah Financing (A Case Study at Islamic General Banks in Indonesia). Skripsi. Bachelor Study Program of Accounting, Department of Accounting, Faculty of Economics, State University of Gorontalo. The principal supervisor is Zulkifli Bokiu, SE, AK, M.Si, and the co-supervisor is Siti Pratiwi Husain, SE., M.Si.
The study aims at investigating the simultaneous influence of the third-party fund and non-performing financing toward Mudharabah financing in Islamic General Banks of Indonesia. The data are collected by downloading the financial statement of Islamic General Banks of Indonesia thus the data are categorized into secondary data. Method of data analysis is multiple regression analysis.
Findings reveal that partially the third-party fund has a significant influence towards Mudharabah Financing at Islamic General Banks of Indonesia from 2014 to 2016. Non-Performing Financing (NPF) has a significant influence towards Mudharabah Financing at Islamic General Banks of Indonesia from 2014 to 2016. Simultaneously, third-party fund and non-performing financing have a significant influence towards Mudharabah Financing at Islamic General Banks of Indonesia from 2014 to 2016. The determination coefficient value or Adjusted R2 is 0.189045. It indicates that for 18.9045 of Mudharabah financing at Islamic General Banks of Indonesia is explained by third-party fund and non-performing financing.
Keywords: Mudharabah, Third-Party Fund, Non-Performing Financing
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