vi - repository.mercubuana.ac.id · vi DAFTAR TABEL Tabel 1.1 – Komposisi Pembiayaan Perbankan Syariah ..... 6 Tabel 2.1 – Perbedaan Bank Komvensional dan Bank Syariah .....

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DAFTAR ISI

Lembar Pengesahan Skripsi ................................................................................. i

Lembar Pengesahan Dewan Penguji ..................................................................... ii

Kata Pengantar ..................................................................................................... iii

Abstrak ................................................................................................................ vi

Abstract ............................................................................................................... vii

Daftar Isi .............................................................................................................. viii

Daftar Tabel ......................................................................................................... xiii

Daftar Gambar ..................................................................................................... xiv

Daftar Lampiran .................................................................................................. xv

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

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

B. Rumusan Masalah .................................................................................... 8

C. Pembatasan Masalah ................................................................................ 9

1. Tujuan Penelitian ................................................................................ 9

2. Tujuan Penelitian ................................................................................ 9

3. Kegunaan Penelitian ........................................................................... 9

BAB II – LANDASAN TEORI ........................................................................... 11

A. Bank Syariah ............................................................................................. 11

1. Pengertian Bank Syariah ...................................................................... 11

2. Tujuan Bank Syariah ........................................................................... 12

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B. Pembiayaan Mudharabah .......................................................................... 12

1. Pengertian Pembiayaan ........................................................................ 12

2. Pengertian Mudharabah ....................................................................... 13

3. Jenis Mudharabah ................................................................................ 14

4. Rukun Mudharabah ............................................................................. 14

5. Manfaat dan Resiko Mudharabah ........................................................ 15

6. Sebab dan Berakhirnya Mudharabah .................................................... 16

7. Pembiayaan Mudharabah Hilang ......................................................... 17

8. Karakteristik Mudharabah Menurut PSAK No. 105 ............................. 17

C. Sistem Bagi Hasil Bank Syariah ................................................................ 19

1. Pengertian Bagi Hasil .......................................................................... 19

2. Perbedaan Antara Bagi Hasil Bank Syariah Dengan Perbedaan dan Bagi

Hasil .................................................................................................... 22

3. Konsep Bagi Hasil ............................................................................... 23

4. Faktor – faktor Yang Mempengaruhi Bagi Hasil .................................. 24

a. Faktor Langsung ............................................................................ 24

b. Faktor Tidak Langsung ................................................................... 25

D. Non Performing Financing (NPF) ............................................................. 26

1. Definisi NPF (Non Performing Financing) .......................................... 26

2. Perhitungan NPF Bank Syariah ........................................................... 27

3. Penyebab Pembiayaan Bermasalah (NPF) ........................................... 28

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E. Penelitian Terdahulu ................................................................................. 31

F. Kerangka Pemikiran .................................................................................. 33

BAB III – METODOLOGI PENELITIAN ............................................................ 34

A. Waktu dan Tempat Penelitian .................................................................... 34

1. Lokasi Penelitian ................................................................................ 34

2. Sejarah Singkat Berdirinya PT. Bank Muamalat Tbk ........................... 34

3. Sejarah Singkat Berdirinya PT. Bank Syariah Mandiri ......................... 37

4. Sejarah Singkat Berdirinya PT. Bank Rakyat Indonesia ....................... 40

B. Desain Penelitian ....................................................................................... 42

C. Hipotesis ................................................................................................... 42

D. Variabel dan Skala Pengukuran ................................................................. 42

1. Variabel Bebas (Independent Variabel X) ............................................ 43

2. Variabel Terikat (Dependent Variabel Y) ............................................. 43

3. Definisi Operasional Variabel ............................................................. 43

a. Pembiayaan Mudharabah .............................................................. 43

b. Bagi Hasil ..................................................................................... 43

c. Non Performing Financing (NPF) ................................................ 43

E. Metode Pengumpulan Data ....................................................................... 44

F. Jenis Data ................................................................................................. 45

G. Populasi dan Sampel ................................................................................ 45

H. Metode Analisis Data ............................................................................... 46

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1. Analisis Statistik Deskriptif ................................................................ 46

2. Pengujian Asumsi Klasik .................................................................... 46

a. Uji Normalitas .............................................................................. 46

b. Uji Multikolenieritas ..................................................................... 47

c. Uji Autokolerasi ........................................................................... 47

d. Uji Heteroskedastisitas .................................................................. 48

e. Uji Koefisien Determinasi (R2) ....................................................... 48

3. Pengujian Hipotesis ............................................................................ 48

a. Uji Parsial ..................................................................................... 48

b. Uji Simultan (F-Test) .................................................................... 49

c. Uji Regresi Linear Berganda ......................................................... 50

BAB IV – ANALISIS HASIL DAN PEMBAHASAN ......................................... 51

A. Statistik Deskriptif ................................................................................... 51

B. Pengujian Asumsi Klasik .......................................................................... 53

1. Uji Normalitas Data ............................................................................ 53

2. Uji Multikolonieritas .......................................................................... 54

3. Autokorelasi ....................................................................................... 55

4. Uji Heteroskededastisitas .................................................................... 57

C. Pengujian Hipotesis .................................................................................. 58

1. Uji Koefisien Determinasi .................................................................. 58

2. Uji Simultan (F-test) ........................................................................... 59

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3. Uji Parsial (T-test) .............................................................................. 61

4. Analisa Regresi Linear berganda ........................................................ 63

D. Pembahasan ............................................................................................. 65

BAB V – KESIMPULAN DAN SARAN ............................................................. 66

A. Kesimpulan .............................................................................................. 66

B. Saran ........................................................................................................ 66

DAFTAR PUSTAKA .......................................................................................... 68

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DAFTAR TABEL

Tabel 1.1 – Komposisi Pembiayaan Perbankan Syariah ....................................... 6

Tabel 2.1 – Perbedaan Bank Komvensional dan Bank Syariah ............................. 23

Tabel 2.2 – Kriteria Kualitas Pembiayaan ............................................................ 30

Tabel 3.1 – Daftar Sampel Penelitian ................................................................... 45

Tabel 4.1 – Deskriptif Variabel Penelitian ............................................................ 51

Tabel 4.2 – Hasil Uji Normalitas .......................................................................... 54

Tabel 4.3 – Hasil Uji Multikolonieritas ................................................................ 55

Tabel 4.4 – Pengambilan Keputusan Ada Tidaknya Autokorelasi ........................ 56

Tabel 4.5 – Hasil Uji Autokorelasi ....................................................................... 56

Tabel 4.6 – Uji Koefisien Determinasi (R2) ............................................................ 58

Tabel 4.7 – Hasil Perhitungan Koefisien Determinasi .......................................... 59

Tabel 4.8 – Hasil Uji Simultan (F-test) ................................................................ 60

Tabel 4.9 – Hasil Uji Parsial (T-test) .................................................................... 62

Tabel 4.10 – Hasil Perhitungan Regresi Linear Berganda ..................................... 63

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DAFTAR GAMBAR

Gambar 2.1 – Skema Mudharabah ...................................................................... 18

Bagan 2.2 – Model Konseptual ........................................................................ 33

Gambar 4.1 – Hasil Uji Heteroskedastisitas ......................................................... 57

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DAFTAR LAMPIRAN

Lampiran I - Tabulasi Pengaruh Bagi Hasil dan NPF Terhadap Pembiayaan

Mudharabah

Lampiran II - Output Hasil SPSS.

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