PENGARUH AKAD MUDHARABAH, MUSYARAKAH DAN WADIAH TERHADAP PENINGKATAN LABA PADA PT. BANK BNI SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN - Hesti Sugesti; Hartas Hasbi (Islamic Economic and Business Journal, 2021)
This research purposed to specigy (1) the impact of mudharabah contract on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority, (2) the effect of musyarakah agreement on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority, (3) the effect of wadiah contract on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority, and (4) the effect of mudharabah, musyarakah and wadiah contracts on the increase of profitability at PT. Bank BNI Syariah which is registered in Financial Services Authority.This study was conducted in August 2020. It is quantitative research with secondary data sources obtained from the quarterly financial reports of PT. Bank BNI Syariah in 2015 – 2019. The data were collected through observation and documentation and then analyzed by using descriptive statistical analysis methods, multiple linier regression analysis, classical assumption test, determination coefficient test, as well as hypothesis testing. The sample of the research was all financial reports at PT. Bank BNI Syariah consisting of 20 samples.The results of the analysis showed that: (1) mudharabah contract did not have a positive and insignificant effect on the increase of profitability, evidenced by the t value of -0,214 with a significant value of 0,834 0,050, (2) musyarakah contract has a notabel influence on the increase of profitability, evidenced by the t value of 7,832 and significant value of 0,000 0,050, (3) wadiah contract has no positive and insignificant effect, evidenced by the t value of -0,291 and a significant value of 0,775 0,050; and (4) simultaneously the three variable have a great and important impact on the increase of profitability with 81%.Studi yang dilakukan mepunyai tujuan untuk (1) mengindentifikasi adanya pengaruh akad mudharabah terhadap peningkatan laba pada PT. Bank BNI Syariah yang terdaftar di OJK (Otoritas Jasa Keuangan), (2) melihat adanya pengaruh akad musyarakah terhadap Peningkatan Laba pada PT. Bank BNI Syariah yang terdaftar dalam OJK (Otoritas Jasa Keuangan), (3) untuk mengidentifikasi adanya pengaruh akad wadiah terhadap peningkatan laba pada PT. Bank BNI Syariah yang terdaftar di OJK (Otoritas Jasa Keuangan), (4) melihat adanya pengaruh akad mudharabah, musyarakah dan wadiah terhadap peningkatan laba pada PT. Bank BNI Syariah yang terdaftar di OJK (Otoritas Jasa Keuangan).Laporan keuangan triwulan PT. Bank BNI Syariah periode 2015 sampai 2019 yang digunakan bersumber dari data sekunder melalui metode observasi dan dokumentasi. Teknik analisis data dalam studi yang dikaji ini ialah menerapkan analisis regresi linear berganda dioperasikan melalui software SPSS 20.Riset ini menunjukan bahwasanya (1) akad mudharabah tidak berpengaruh positif dan tidak signifikan terhadap peningkatan laba, dibuktikan nilai t hitung sebesar -0,214 dengan nilai signifikan 0,834 0,050. (2) Akad musyarakah berpengaruh positif dan signifikan terhadap peningkatan laba, dibuktikan nilai thitung sebesar 7,832 dan nilai signifikan 0,000 0,050, serta (3) Akad wadiah tidak berpengaruh positif dan tidak signifikan, dibuktikan nilai t hitung sebesar - 0,291 nilai signifikan sebesar 0,775 0,050, kemudian (4) secara simultan ketiga variabel tersebut berpengaruh positif dan signifikan terhadap peningkatan laba sebesar 81%.