ANALISIS DEBT FINANCING DAN EQUITY FINANCING TERHADAP PROFIT EXPENSE RATIO (PER) PADA BANK UMUM SYARIAH (BUS) DAN UNIT USAHA SYARIAH (UUS) PERIODE 2014-2016

EKO NURWIBOWO, NIM: 12820068 (2017) ANALISIS DEBT FINANCING DAN EQUITY FINANCING TERHADAP PROFIT EXPENSE RATIO (PER) PADA BANK UMUM SYARIAH (BUS) DAN UNIT USAHA SYARIAH (UUS) PERIODE 2014-2016. Skripsi thesis, UIN Sunan Kalijaga.

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Abstract

The main purpose of the establishment of Sharia Bank is for the benefit of the ummah. In financing activities of Islamic banks issued two products, namely financing with the principle of sale and purchase (debt financing) and the principle of profit sharing (equity financing). In fact debt financing products are superior to equity financing products, where as equity financing products are products that are expected to be more developed in generating profit for sharia banks as reflected in the profit expense ratio (PER). Equity financing products based on profit and loss sharing in revenue sharing, but the reality in Indonesia is still based on profit sharing in the distribution of results. This study aims to analyze debt financing and equity financing in Sharia (BUS) and Sharia Business Unit. Of those two products, which have a significant effect on the profit expense ratio of BUS and UUS. Data uses secondary data taken from the Financial Services Authority (OJK). The sampling method is a saturated sample. Data processing is done by using OLS (Ordinary least Square) analysis technique which is processed by using SPSS 20. The data used in the period of October 2014-December 2016. The results of this study indicate that debt financing significantly on profit expense ratio (PER) Sharia business unit and equity financing have a significant on the profit expense ratio (PER) of sharia banks. Keywords: debt financing, equity financing, profit expense ratio (PER), Bank Syariah, Sharia Business Unit. [INDONESIA] Tujuan utama didirikannya Bank Syariah adalah untuk kemaslahatan umat. Dalam kegiatan pembiayaan bank syariah mengeluarkan dua produk, yaitu pembiayaan dengan prinsip jual beli (debt financing) dan prinsip bagi hasil (equity financing). Kenyataannya produk debt financing lebih unggul dibandingkan produk equity financing, padahal produk equity financing adalah produk yang diharapkan lebih berkembang dalam menghasilkan laba bagi bank syariah yang tercermin dalam profit expense ratio (PER). Produk equity financing yang berdasarkan profit and loss sharing dalam pembagian hasil, tetapi kenyatannya di Indonesia masih berdasarkan profit sharing dalam pembagian hasil. Penelitian ini bertujuan untuk menganalisis debt financing dan equity financing pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS). Dari dua produk itu, mana yang berpengaruh signifikan terhadap profit expense ratio pada BUS dan UUS. Data menggunakan data sekunder yang diambil dari Otoritas Jasa Keuangan (OJK). Metode pengambilan sampel adalah sample jenuh. Pengolahan data dilakukan dengan menggunakan teknik analisis OLS (Ordinary least Square) yang diolah dengan menggunakan SPSS 20. Data yang digunakan dalam kurun waktu Oktober 2014-Desember 2016. Hasil penelitian ini menunjukkan bahwa debt financing berpengaruh secara signifikan terhadap profit expense ratio (PER) Unit Usaha Syariah dan equity financing berpengaruh secara signifikan terhadap profit expense ratio (PER) bank syariah. Kata kunci: debt financing, equity financing, profit expense ratio (PER), Bank Syariah, Unit Usaha Syariah.

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