PENGARUH MUDHARABAH DAN MURABAHAH TERHADAP RETURN ON ASSETS (ROA) PADA BANK SYARIAH MANDIRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Euis Ajizah (STIE La Tansa Mashiro, Rangkasbitung)

Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 5, No 1 (2017)

Mudharabah is a form of cooperation between the Bank Syariah as the owner of capital (shahibul/rabbul maal) with the entrepreneur as the manager of the business (mudharib), where the bank provides all the financing of a business, with business profit divided according to the agreement set forth in the contract, will be borne by the owner of the capital as long as the loss is not due to the negligence of the business manager. Murabahah is a contract of sale of certain goods, in which Bank Syariah mention the purchase price of goods to the buyer, then the Bank Syariah to the buyer requires the expected profit according to a certain amount. Return On Assets (ROA) is a measuring tool to see how far the investments that have been invested a bank is able to give returns profit / profit in accordance with the expected bank. Therefore, the greater the ROA of a bank, the greater the level of profit / profit achieved by the bank and the better the bank's position in terms of investment / asset useThe purpose of this research is to know the direct positive influence of Mudharabah and Murabahah together to Return On Assets (ROA) at Bank Syariah Mandiri in 2016. The sample in this research is monthly financial report at Bank Syariah Mandiri period from January to December 2016 This research uses quantitative method with regression and correlation test.The results of this study indicate that there is a significant influence between Mudharabah and Murabahah simultaneously on Return On Assets (ROA), which is known from the value Fcount = 345.240 Ftable = 4.26, and Sig 0,000 α = 0.05, meaning H1 received and H0 rejected. Similarly, there is a contribution of relationship between Mudharabah and Murabahah together with Return On Assets (ROA), this can be known from the value of R = 0.994. Correlation value marked positive which indicate that relationship happened between independent variable with dependent variable is unidirectional, where the better Mudharabah and Murabahah, hence will be followed by increasing of Return On Assets (ROA).