صخللم x - STAIN KUDUS

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DAFTAR ISI

NOTA PERSETUJUAN PEMBIMBING .................................................. ii

PENGESAHAN TESIS ................................................................................ iii

PERNYATAAN ............................................................................................. iv

PERSEMBAHAN ......................................................................................... v

MOTTO ........................................................................................................ vi

KATA PENGANTAR .................................................................................. vii

ABSTRAK .................................................................................................... viii

ABSTRACT .................................................................................................. ix

لخص x ........................................................................................... لم

DAFTAR ISI ................................................................................................. x

DAFTAR TABEL ........................................................................................ xiv

DAFTAR GAMBAR .................................................................................... xvi

DAFTAR LAMPIRAN ................................................................................ xvii

BAB I PENDAHULUAN ............................................................................. 1

A. Latar Belakang ............................................................................... 1

B. Batasan Masalah dan Fokus Penelitian .......................................... 8

C. Rumusan Masalah .......................................................................... 8

D. Tujuan Penelitian ........................................................................... 9

E. Manfaat Penelitian ......................................................................... 9

1. Manfaat Teoritis ....................................................................... 9

2. Manfaat Praktis ........................................................................ 9

F. Sistematika Penulisan .................................................................... 10

BAB II LANDASAN TEORI ..................................................................... 12

A. Koperasi .......................................................................................... 12

1. Pengertian dan Sejarah Koperasi di Indonesia ......................... 12

2. Jenis-Jenis Koperasi dalam Hukum Koperasi .......................... 19

3. Berbagai Bentuk dan Jasa Koperasi ......................................... 20

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4. Fungsi Koperasi sebagai Penyalur Kredit ................................ 23

B. Koperasi Syariah ............................................................................. 26

1. Pengertian Koperasi Syariah .................................................... 26

2. Tujuan Koperasi ....................................................................... 26

3. Sumber Modal Koperasi .......................................................... 27

4. Landasan Koperasi ................................................................... 27

5. Regulasi Koperasi Syariah ....................................................... 30

C. Profitabilitas ................................................................................... 32

D. Pembiayaan .................................................................................... 34

1. Konsep Pembiayaan ................................................................. 34

2. Tujuan Pembiayaan .................................................................. 36

3. Pembiayaan dalam Perpektif Islam .......................................... 37

4. Pembiayaan Murabahah ........................................................... 38

5. Bai Bitsaman Ajil (BBA) ......................................................... 43

E. Capital Adequacy Ratio (CAR) ..................................................... 44

F. Non Performing Financing (NPF) ................................................. 46

G. Financing to Deposit Ratio (FDR) ................................................. 48

H. Penelitian Terdahulu ...................................................................... 50

I. Kerangka Berpikir .......................................................................... 63

J. Pengembangan Hipotesis ............................................................... 64

1. Pengaruh CAR dengan Pembiayaan ........................................ 64

2. Pengaruh NPF dengan Pembiayaan ......................................... 65

3. Pengaruh FDR dengan Pembiayaan ......................................... 67

4. Pengaruh CAR dengan ROA ................................................... 67

5. Pengaruh NPF dengan ROA .................................................... 69

6. Pengaruh FDR dengan ROA .................................................... 71

7. Pengaruh Pembiayaan dengan ROA ........................................ 72

8. Pengaruh CAR terhadap ROA dengan Mediasi Pembiayaan .. 74

9. Pengaruh NPF terhadap ROA dengan Mediasi Pembiayaan ... 75

10. Pengaruh FDR terhadap ROA dengan Mediasi Pembiayaan ... 76

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BAB III METODE PENELITIAN ............................................................. 78

A. Jenis dan Pendekatan Penelitian ..................................................... 78

1. Jenis Penelitian ......................................................................... 78

2. Pendekatan Penelitian .............................................................. 78

B. Populasi dan Sampel Penelitian ..................................................... 79

C. Identifikasi Variabel Penelitian ...................................................... 79

1. Variabel Bebas (Independent) .................................................. 79

2. Variabel Terikat (Dependent) .................................................. 80

D. Variabel Operasional Penelitian ..................................................... 80

1. Capital Adequacy Ratio (CAR) sebagai Variabel Bebas (X1) .. 80

2. Non Performing Financing (NPF) sebagai Variabel Bebas (X2) 80

3. Financing to Deposit Ratio (FDR) sebagai Variabel Bebas (X3) 81

4. Pembiayaan sebagai Variabel Terikat (Y1) .............................. 81

5. Return on Assets (ROA) sebagai Variabel Bebas (Y2) ............ 82

E. Teknik Pengumpulan Data ............................................................. 82

F. Teknik Analisis Data ...................................................................... 82

1. Statistik Deskriptif Variabel ..................................................... 83

2. Uji Asumsi Klasik .................................................................... 83

3. Metode Path Analysis .............................................................. 85

4. Pengujian Hipotesis .................................................................. 86

5. Koefisien Determinasi .............................................................. 88

BAB IV HASIL PENELITIAN DAN PEMBAHASAN ............................ 90

A. Gambaran Umum Obyek Penelitian .............................................. 90

1. Sejarah Berdirinya KSPPS Ya Ummi Maziyah Assa’adah ..... 90

2. Wilayah Kerja .......................................................................... 92

3. Struktur Organisasi .................................................................. 93

4. Job Description ........................................................................ 94

5. Visi, Misi dan Tujuan ............................................................... 97

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B. Hasil penelitian ............................................................................... 99

1. Analisis Statistik Deskriptif Variabel ....................................... 99

2. Uji Asumsi Klasik .................................................................... 101

3. Analisis Regresi ....................................................................... 104

4. Uji Kelayakan Model ............................................................... 105

5. Hasil Uji Hipotesis ................................................................... 108

C. Pembahasan .................................................................................... 114

1. Pengaruh CAR Terhadap Pembiayaan ..................................... 114

2. Pengaruh NPF Terhadap Pembiayaan ...................................... 115

3. Pengaruh FDR Terhadap Pembiayaan ..................................... 116

4. Pengaruh CAR Terhadap ROA ................................................ 117

5. Pengaruh NPF Terhadap ROA ................................................. 119

6. Pengaruh FDR Terhadap ROA ................................................ 120

7. Pengaruh Pembiayaan Terhadap ROA ..................................... 122

BAB V PENUTUP ........................................................................................ 124

A. Kesimpulan .................................................................................... 124

B. Keterbatasan ................................................................................... 126

C. Saran ............................................................................................... 126

DAFTAR PUSTAKA ................................................................................... 128

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DAFTAR TABEL

Tabel 2.1. Perbandingan Sistem Bagi Hasil dengan Sistem Bunga .......... 29

Tabel 2.2. Indikator Kualitas Pembiayaan ................................................ 46

Tabel 2.3. Penelitian Terdahulu ................................................................ 50

Tabel 4.1. Statistik Deskriptif Variabel Penelitian .................................... 99

Tabel 4.2. Hasil Uji Normalitas ................................................................ 102

Tabel 4.3. Hasil Uji Multikolinieritas ........................................................ 102

Tabel 4.4. Hasil Uji Heteroskedastisitas ................................................... 103

Tabel 4.5. Hasil Analisis Persamaan Regresi 1 ......................................... 104

Tabel 4.6. Hasil Analisis Persamaan Regresi 2 ......................................... 105

Tabel 4.7. Hasil Uji F (Anova) Persamaan Regresi 1 ................................ 106

Tabel 4.8. Hasil Uji F (Anova) Persamaan Regresi 2 ................................ 106

Tabel 4.9. Hasil Adjusted R2 Persamaan Regresi 1 .................................... 107

Tabel 4.10. Hasil Adjusted R2 Persamaan Regresi 2 .................................... 107

Tabel 4.11. Hasil Uji t Pada Persamaan Regresi 1 ....................................... 108

Tabel 4.12. Hasil Uji t Pada Persamaan Regresi 2 ...................................... 109

Tabel 4.13. Rekapitulasi Hasil Uji Hipotesis .............................................. 113

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DAFTAR GAMBAR

Gambar 2.1. Kerangka Pemikiran Teoritis ............................................... 64

Gambar 3.1. Pengaruh CAR terhadap ROA yang Dimediasi

Pembiayaan .......................................................................... 87

Gambar 3.2. Pengaruh NPF terhadap ROA yang Dimediasi

Pembiayaan .......................................................................... 87

Gambar 3.3. Pengaruh FDR terhadap ROA yang Dimediasi

Pembiayaan .......................................................................... 88

Gambar 4.1. Struktur Organisasi KSPPS Ya Ummi Maziyah Assa’adah

Pati ........................................................................................ 94

Gambar 4.2. Pengaruh CAR terhadap ROA yang dimediasi

Pembiayaan .......................................................................... 110

Gambar 4.3. Pengaruh NPF terhadap ROA yang dimediasi Pembiayaan. 111

Gambar 4.4. Pengaruh FDR terhadap ROA yang dimediasi Pembiayaan. 112

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DAFTAR LAMPIRAN

Lampiran 1 Data CAR, NPF, FDR, Pembiayaan dan ROA pada KSPPS Ya

Ummi Maziyah Assa’adah Tahun 2010-2016

Lampiran 2 Statistik Deskriptif

Lampiran 3 Uji Asumsi Klasik

Lampiran 4 Analisis Regresi Linier Berganda Persamaan Regresi 1

Lampiran 5 Analisis Regresi Linier Berganda Persamaan Regresi 2

Lampiran 6 Tabel t

Lampiran 7 Tabel F