ANALISIS PENGARUH FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS PERBANKANSYARIAH DI INDONESIA (Rasio Keuangan pada BUS dan UUS Periode 2008-2010)
DOI:
https://doi.org/10.21580/economica.2012.2.2.854Keywords:
Profitability, Return on Asset (ROA), Financing to Deposit Ratio (FDR), Indonesian Islamic Banking, Islamic Banking StatisticAbstract
This study aimed to (1) analyze the condition of Financing to Deposit Ratio (FDR) of Islamic Banking in Indonesia; (2) analyze the profitability of sharia banking in Indonesia; and (3) to analyze the influence of Financing to Deposit Ratio (FDR) of the profitability of sharia banking in Indonesia. This study took samples at Islamic banks in Indonesia including 11 Islamic Banks (BUS), 23 Business Units of Sharia Banking (UUS). The research data is from Islamic Banking Statistics published by Bank Indonesia from January 2008 until December 2010 (Financial Ratio Study to BUS and UUS period 2008-2010). The number of Islamic banks used is 34 banks. The technique uses simple linear regression analysis with the help of the program EVIEWS version 5.
The results of analysis is further illustrated as follows: First: Financing to Deposit Ratio (FDR) of sharia banking has an average of 103.65% during the year 2008, 89.70% in 2009 and 94.37% in 2010. Overall, the average Financing to Deposit Ratio (FDR) in the three years is about 98.79%. Second: Return on Asset (ROA) is one of the profitability ratio used to measure the effectiveness of the company in generating profit by leveraging its total asset. Based on the description of the variables, it shows the average Return on Asset (ROA) in 2008 is of 1.77%, 1.98% in 2009 and 1.74% in 2010. This result indicates that the average Return on Asset (ROA) in three years of observation is still above the prevailing bank. Third: The result of regression analysis indicates no significant of Financing to Deposit Ratio (FDR) for Return on Assets (ROA). The quantity t count is 0.475 far below the t table 2.032. The result of study differs from the study of Adi Stiawan (2009), but supports the study of Nurkhosidah Siti (2010) and Yuliani (2007). This study shows no significant effect on bank profitability.
Downloads
References
Al-Quran dan Hadits.
A. Djazuli dan Yudi Janwari. 2002. Lembaga–Lembaga Perekonomian Umat; Sebuah Pengenalan. Jakarta: PT RajaGrafindo Persada.
Ali, Masyhud. 2006. Manajemen Risiko : Strategi Perbankan dan Dunia Usaha Menghadapi Tantangan Globalisasi Bisnis. Jakarta: Rajawali Pers.
----------. 2004. Asset Liability Management : Menyiasati Risiko Pasar dan Risiko Operasional, Jakarta: PT. Gramedia.
Antonio, Muhammad Syafi’i. 2001. Bank Syariah dari Teori ke Praktik. Jakarta: Gema Insani Press dan Tazkia Cendekia.
Arbi, Syarif. 2002. Mengenal Bank dan Lembaga Keuangan Non Bank. Jakarta: Djambatan.
Arifin, Zainul. 2000. Memahami Bank Syariah. Jakarta: Alvabet.
Arikunto, Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktik. Cet. Ke-13. Jakarta: PT. Rineka Cipta.
Bank Indonesia. 1999. Petunjuk Pelaksanaan Pembukaan Kantor Bank Syari’ah. Jakarta: Bank Indonesia.
----------. 2002. Cetak Biru Pengembangan Perbankan Syariah Nasional Periode 2002-2011. Jakarta: Bank Indonesia.
----------. 2009. Statistik Perbankan Syariah Juni 2009. Jakarta: Direktorat Perbankan Syariah.
Dendawijaya, Lukman. 2005. Manajemen Perbankan. Jakarta: Ghalia Indonesia.
Ghazali, Imam. 2001. Aplikasi Analisis Multivariate Dengan Program SPSS. Semarang: BP Universitas Diponegoro.
Ghazali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang. Badan Penerbit UNDIP.
Gujarati, Damodar N. 2006. Dasar-dasar Ekonometrika. Edisi Ketiga. Jakarta: Erlangga.
Hasibuan, Malayu S.P. 2007. Dasar-Dasar Perbankan. Jakarta: PT. Bumi Aksara.
Hassan dan Bashir. 2002. Determinants of Islamic Banking Profitabilitas. International Journal. ERF Paper.
Sudarsono, Heri. 2003. Bank dan Lembaga Keuangan Syariah. Yogyakarta: Ekonisia.
Husnan, Suad. 2002. Dasar-Dasar Manajemen Keuangan. Edisi Ketiga. Yogyakarta: UPP AMP YKPN.
Indriantoro, Nur dan Bambang Supomo. 2002. Metode Penelitian Bisnis. Edisi Pertama. Cetakan Pertama. Yogyakarta: BPFE.
infobank No. 334 Januari 2007. Vol. XXIX hal. 4.
Karim, Adiwarman A. 2004. Bank Islam Analisis Fiqih dan Keuangan. Edisi Dua. Jakarta: PT RajaGrafindo Persada.
Kasmir. 2003. Manajemen Perbankan. Edisi 1. Jakarta: PT RajaGrafindo Persada.
----------. 2005. Bank dan Lembaga Keuangan Lain. Edisi 6. Jakarta: PT RajaGrafindo Persada.
Kuncoro, Mudrajad dan Suhardjono. 2002. Manajemen Perbankan Teori dan Aplikasinya.Yogyakarta: BPFE.
Meythi. 2005. Rasio Keuangan yang Paling Baik untuk Memprediksi Pertumbuhan Laba: Suatu Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta. Jurnal Ekonomi dan Bisnis. Vol. XI, No. 2, September. 2005.
Muhammad Ghafur W. 2003. Pengaruh Tingkat Bagi Hasil, Suku Bunga dan Pendapatan Terhadap Simpanan Mudharabah: Studi kasus Bank Muamalat Indonesia (BMI). Jurnal Ekonomi Syariah Muamalah. Shariah Economic Forum UGM Yogyakarta. Volume 2, No. 2.
Muhammad. 2005. Manajemen Bank Syariah. Yogyakarta: UUP AMPYKPN.
----------. 2005. Bank Syari’ah Problem, dan Prospek Perkembangan di Indonesia. Yogyakarta: Graha Ilmu.
Muljono, Teguh Pudjo. 1995. Analisa Laporan Keuangan Untuk Perbankan. Jakarta: Djambatan.
Nachrowi D.N dan Hardius Usman. 2006. Pendekatan Populer dan Praktis EKONOMETRIKA Untuk Analisis Ekonomi dan Keuangan. Jakarta: LP-FEUI.
Perwataatmadja, Karnaen A. dan M. Syafi’i Antonio. 1992. Apa dan Bagaimana Bank Syari’ah. Yogyakarta: Dana Bhakti Wakaf.
Rose, Peter S. 1995. Commercial Bank Management. Illinois: Irwin.
Sekaran, Uma. 2000. Research Method for Business : A Skill Building Approach. 3rd Edition, New York: John Willey & Sons Inc.
Siamat, Dahlan. 2002. Manajemen Lembaga Keuangan. Edisi 2. Jakarta: Lembaga Penerbit FEUI.
Sinungan, Muchdarsyah. 1987. Uang dan Bank. Cetakan I. Jakarta: Bina Aksara.
Sudarini, Sinta. 2005. Penggunaan Rasio Keuangan dalam Memprediksi Laba Masa yang Akan Datang. Jurnal Akuntansi dan Manajemen, Vol. XVI No. 3 Desember 2005.
Stiawan, Adi. 2009. Analisis Pengaruh Faktor Makroekonomi, Pangsa Pasar Dan Karakteristik Bank Terhadap Profitabilitas Bank Syariah (Studi Pada Bank Syariah Periode 2005-2008), Tesis Program Studi Magister Manajemen Program Pascasarjana, Universitas Diponegoro, diakses dari http://www.eprints.undip.ac.id, acceessed 10 Maret 2011.
Sudarsono, Heri. 2003. Bank Lembaga Keuangan Syariah : Deskripsi dan Ilustrasi. Yogyakarta: Ekonisia.
Sugiyono. 2007. Metode Penelitian Kuantitatif Kualitatif dan R & D. Bandung: Alvabeta.
Sumitro, Warkum. 2004. Asas-asas Perbankan Islam & Lembaga-lembaga Terkait (BAMUI, Takaful dan Pasar Modal Syari’ah) di Indonesia. Jakarta: PT RajaGrafindo Persada.
Supranto, Johanes. 2001. Statistik: Teori dan Aplikasi. Edisi ke-6 Jilid II. Cet. Ke-1. Jakarta: Erlangga.
Surat Edaran Bank Indonesia No 3/30 DPNP tangga 14 Desember 2001. Perihal Laporan Keuangan Publikasi Bank Umum kepada Bank Indonesia. Jakarta: Bank Indonesia.
Surat Edaran Bank Indonesia No 6/73/Intern DPNP tanggal 24 Desember 2004. Perihal Pedoman Sistem Penilaian Tingkat Kesehatan Bank Umum (CAMELS Rating). Jakarta: Bank Indonesia.
Syofyan, Sofriza. 2002. Pengaruh Struktur Pasar terhadap Kinerja Perbankan di Indonesia. Media Riset Bisnis & Manajemen. Vol. 2, No. 3, Desember 2002.
Werdaningtyas, Hesti. 2002. Faktor yang Mempengaruhi Profitabilitas Bank Take Over Pramerger di Indonesia. Jurnal Manajemen Indonesia. Vol. 1, No. 2.
www.bi.go.id.
www.lontar.ui.ac.id accessed 23 Agustus 2011.
http://bisniskeuangan.kompas.com/read/2010/01/06/November 2009 Aset Bank Syariah Rp. 61.35.T), acceessed 22 April 2011.
http://elib.unikom.ac.id/files/pdf.
http://www.xa.yimg.com, Pengaruh Pelaksanaan Office Channeling Terhadap Pertumbuhan Bank, acceessed 22 April 2011.
Downloads
Published
Issue
Section
License
Copyright (c) 2016 Economica
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), acknowledging its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
