ANALISIS PENDAPATAN MARGIN MURABAHAH PADA BANK MUAMALAT INDONESIA
Jurnal STIE SEMARANG VOL 9 No. 1 Edisi Februari 2017 ( ISSN : 2085-5656)
Abstract
ABSTRAK
Perkembangan yang dialami perbankan syariah sangatlah baik. berdasarkan data statistik BI, bahwa pembiayaan murabahah memiliki nilai tertinggi yaitu sebesar 54,2%. Dari fakta dapat disimpulkan bahwa pembiayaan murabahah mendominasi dalam perbankan syriah karena pembiayaan yang ideal yaitu mudharabah dan musyarakah masih sulit dan masih terdapat aspek kehati-hatian untuk menerapkan ke masyarakat. Pendapatan margin murabahah selalu mengalami peningkatan, hal ini tidak sejalan dengan teori bahwa prinsip utama bank syariah adalah prinsip bagi hasil. Besarnya pendapatan margin murabahah dipengaruhi oleh beberapa faktor yaitu biaya overhead, volume pembiayaan , dan profit target.
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya overhead, profit target, dan volume pembiayaan baik secara parsial atau simultan terhadap pendapatan margin murabahah pada PT.Bank Muamalat Indonesia. Metode penelitian menggunakan analisis regresi berganda dengan metode stepwise, penelitian ini dilakukan untuk periode triwulan tahun 2003-2010.
Hasil penelitian menunjukan bahwa biaya overhead signifikan terhadap pendapatan margin murabahah dengan nilai koefisien regresi negatif, profit target signifikan terhadap pendapatan margin murabahah, dan volume pembiayaan murabahah tidak signifikan terhadap pendapatan margin murabahah sehingga tereliminasi secara otomatis. Dan hasil pengujian secara parsial (uji t) menunjukan bahwa salah satu variabel independen yaitu volume pembiayaan murabahah tidak signifikan terhadap pendapatan margin murabahah, sedangkan hasil pengujian secara simultan (uji f) menunjukan bahwa semua variabel signifkan terhadap pendapatan margin murabahah, adapun nilai koefisien determinasi sebesar 0,698% berarti variabel independen dalam menjelaskan variabel dependen adalah sebesar 69,8% dan sisanya 30,2% dijelaskan oleh faktor lain yang tidak diteliti.
Kata Kunci : pendapatan margin murabahah, biaya overhead, profit target, dan volume pembiayaan murabahah.
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