Does Sharia Impurity Affect Sharia Banking Performance

Authors

  • Sulhani Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Tazkia, Bogor
  • Abdul Mughni Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Tazkia, Bogor

DOI:

https://doi.org/10.54471/muhasabatuna.v6i1.3054

Keywords:

Financial Performance, Sharia Banking, Impure Sharia Practices

Abstract

This research aims to analyze the factors that cause the insignificant development of sharia banking performance in Indonesia. This research focuses on identifying practices that are not purely sharia as the causal factors that hinder the development of sharia banking. The population in this research is Sharia Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in the 2014-2018 period. The data obtained was analyzed using multiple regression with panel data. The results of this research indicate that murabahah financing and profits from transactions denominated in foreign currency have a negative effect on the performance of sharia banking. Financing murabaha proven to increase Non-Performing Financing (NPF), in addition, transactions denominated in foreign currency are proven to reduce Return on Assets (ROA), as well as increase Operating Expenses, Operating Income (BOPO) and NPF of sharia banking. Meanwhile, non-halal income has no effect on sharia banking performance. The implication of this research is that sharia banking must improve operational practices that are not purely sharia to make them pure sharia. The two regulators, namely the OJK and the government, create a more conducive environment so that sharia banking is able to implement operational practices in accordance with sharia principles.

Downloads

Download data is not yet available.

References

Adlan, Muhmmad dan Mawardi Imron, 2018, Analisis Pengaruh Hutang Berbasis Bunga dan Pendapatan non Halal terhadap Nilai Perusahaan Emiten Saham Syariah, Jurnal Ekonomi dan Bisnis Islam Vol.4 No 2

Alit, Guntur Angger dan Siswantoro, Dodik, 2013, Analisis Penerapan Transaksi Murabahah dalam Pembiayaan Pemeilikian Kendaraan Bermotor (PPM) Berdasarkan Fatwa DSN No.04/DSN-MUI/VI/2000 dan PSAK 102 tentang Akutansi Murabahah (Contoh Kasus Pada Bank SYR Indonesia), Fakultas Ekonomi Universitas Indonesia

Antonio, Muhammad Syafi’i, 2001, Bank Syariah dari Teori ke Praktik, Jakarta; Gema Insani

Asutay, Mehmet dan Harningtyas, Astrid Fiona, 2015, Developing Maqosid al-Shariah Index to Evaluate Social Performance of Islamic Banks: A Conceptual and Empirical Attempt, International Journal Of Islamic Economics and Finance Vol 1 No 1

Darsono et al, 2016, Perjalanan Perbankan Syariah di Indonesia Kelembagaan dan Kebijakan serta Tantangan ke depan, Bank Indonesia, Jakarta

Deliman Ludgardis et al, 2019, Analisis Perbandingan Kinerja Keuangan antara Bank Umum Syariah dan Bank Konvensioal, Journal of Banking and Finance Vol 1 No. 1

Ikatan Akuntan Indonesia, 2017, Standar Akuntansi Keuangan Syariah Efektif per 1 Januari 2017, Ikatan Akuntan Indonesia; Jakarta

Indra, 2011, Modul pelatihan panel data : Teori dan Aplikasi, tidak diterbitkan

Kalsum, Ummu, 2014, Riba dan Bunga Bank dalam Islam, Jurnal Al-‘Adl Vol 7 No. 2

Kania, Setianti Dara dan Faizah, Siti Inayatul, 2016, Kesesuaian Mekanisme Pembiayaan Murabahah produk KPR Menurut Fatwa DSN MUI di Bank Jatim Syariah Surabaya Cabang Darmo, Jurnal Ekonomi Syariah Teori dan Terapan Vol. 3 No. 3

Kuppusamy, Mudiarasan et al, 2010 Measurement of Islamic Banking Performance Using a Sharia Conformity and Profitability Model, Review Of Islamic Economics Vol 13 No2 35-48

Majelis Ulama Indonesia, 2018, Fatwa MUI No. 123/DSN-MUI/XI/2018 terkait penggunaan dana tidak bisa diakui sebagai pendapatan oleh Lembaga Keuangan Syariah, Lembaga Bisnis Syariah, dan Lembaga Perekonomian Syariah; Jakarta. Majelis Ulama Indonesia

Majelis Ulama Indonesia, 2000, Fatwa MUI No. 04/DSN-MUI/IV/2000 tentang Murabahah; Jakarta, Majelis Ulama Indonesia

Muchlis, Saiful dan Utomo, Husain Soleh, 2018, Kajian Pendapatan non Halal dan Dampa Penggunaannya terhadap Reputasi dan Kepercayaan Nasabah Perbankan Syariah (Studi Empiris Pada Bank Muamalat), Jurnal Riset Akuntansi dan Keuangan Vol 9 No. 1 hal 75-101

Muhammed, M dan Md Taib, F,2015, Developing Islamic Banking Performance Measures based on Maqosid Al-Shariah Framework: Case s of 24 Selected Banks, Journal of Islamic Monetary Economics and Finance Vol 1 No 1

Naufal, Faras Muhamad, 2017, Analisis Penerapan PSAK No. 102 untuk Pembiayaan Murabahah pada PT Bank Kalbar Syariah Pontianak, Jurnal Kajian Ilmiah Akuntansi Vol 6 No.1

Nurdiwaty, Diah dan Widiawati, Sri Hestin, 2018, Akuntansi Syariah Untuk Pembiayaan Murabahah, Mudharabah serta Kesesuaian dengan PSAK Syariah No 102 dan 105 pada KSPPS BMT NU, Jurnal Akuntansi dan Ekonomi Vol 3 No. 2

Otoritas Jasa Keuangan, 2018, Laporan Perkembangan Keuangan Syariah

Putri, Ekasari dan Dharma, Arief Budi, 2016, Analisis Perbedaan Kinerja Keuangan antara Bank Konvensional dan Bank Syariah, Riset Akuntansi dan Keuangan Indonesia Vol 1 No. 1

Rohim, Abd et al, 2018, Membedah Praktik Akuntansi Berdenominasi Mata Uang Asing Perbankan Syariah: Pendekatan Fikih Tematis, Jurnal Riset Akuntansi dan Keuangan Vol 6 No.3

Saridona, Resa dan Cahyandito, Martha Fani, 2016, Social Performance of Indonesia Islamic Banking: Analysis of Islamic Social Reporting Index, First International Conference of Economic and Banking.

Sofyani, Hafiez et al, 2012, Islamic Social Reporting Index Sebagai Model Pengukurn Kinerja Sosial Perbankan Syariah (Studi Komparasi Indonesia dan Malaysia), Jurnal Dinamika Akuntansi Vol 4 No 1 36-46

Tim Penyusun, 2018, Hadits Bukhari Muslim Lengkap, versi online

Tim Penyusun, 2018, Tafsir Ibnu Katsir edisi pro Bahasa Indonesia, versi online

Yayasan Penyelenggara Penterjemah Al-Quran, 2002, Al-Quran dan Terjemahnya edisi tahun 2002, CV Darus Sunah, Jakarta Timur

Downloads

Published

2024-06-30

How to Cite

Sulhani, & Mughni, A. (2024). Does Sharia Impurity Affect Sharia Banking Performance. Muhasabatuna : Jurnal Akuntansi Syariah, 6(1), 151–162. https://doi.org/10.54471/muhasabatuna.v6i1.3054

Issue

Section

Articles