PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH DAN MURABAHAH TERHADAP LABA BERSIH DENGAN BOPO SEBAGAI VARIABEL MODERATING (STUDI KASUS BANK SYARIAH BUKOPIN PERIODE 2017-2021)

Abstrak

During the last five years, mudharabah financing, musyarakah financing and murabahah financing which use the principle of profit sharing have tended to reverse. Mudharabah and murabahah financing has fluctuated and tends to decrease from 2017-2020, while musyarakah financing has fluctuated and tends to increase from 2017-2021. BOPO has fluctuated, but in 2019-2021 there were very high BOPO gains compared to previous years. Net profit has fluctuated, but in 2019-2021 there was a very low net profit compared to previous years. This study aims to determine the effect of mudharabah financing on musyarakah financing and murabahah financing on net profit with BOPO as a moderating variable at PT. Bukopin Sharia Bank for the 2017-2021 period. This study uses a quantitative approach with secondary data. This study uses data sourced from financial reports, namely balance sheets and quarterly profit and loss reports from 2017-2021 at PT. Bank Syariah Bukopin through its official website. The analysis technique used includes descriptive test, classic assumption test, hypothesis test which consists of t test, F test and regression coefficient (R2 ) and multiple linear regression analysis where mudharabah financing musyarakah financing and murabahah financing as independent variables net income as the dependent variable and BOPO as a moderating variable, with SPSS 21.0 data processing tools. The results of the study show that partially Mudharabah, Musyarakah, Murabahah, and BOPO financing pass the test. The test results show that partially the mudharabah financing variable has a positive and significant effect on Net Income while musyarakah financing and murabahah financing have no and significant effect on Net Income. BOPO is able to moderate the relationship of mudharabah, musyarakah and murabahah financing to net profit