INVESTIGASI PERAN FEE BASED INCOME TERHADAP PROFITABILITAS (ROA) DI BANK SYARIAH INDONESIA (Studi Kasus Pada PT. Bank Syariah Mandiri Periode 2005-2014)

Authors

  • Iqbal Rafiqi Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep, Indonesia
  • Fatati Nuryana Institut Agama Islam Negeri Madura
  • Maftuhatul Faizah Pascasarjana Universitas Islam Malang
  • Achmad Jufri Pascasarjana Universitas Islam Negeri Sunan Kalijaga Yogyakarta

DOI:

https://doi.org/10.28944/masyrif.v1i2.474

Keywords:

Fee Based Income, Profitabilitas, Reurn On Assets, Bank Syariah Mandiri.

Abstract

The existence of fee-based income solutions and services shows Islamic banks' attempts to improve, one of which is PT. Bank Syariah Mandiri, which can generate a fee-based income of Rp. 783,649,000,000. (September 2014,) This is intrinsically tied to Islamic banks' approach to satisfy the company's goal of improving profits, and BI is more concerned with evaluating a company's profitability based on the amount of return on assets (ROA) than than return on equity (ROE) bank. At PT. Mandiri Syariah Bank, the goal of the study was to evaluate the increase of fee based income (FBI) and see if there was an influence of fee based income on the rate of return on assets. The statistical method of simple linear regression analysis is used in this research for quantitative analysis. The research data that has been collected was secondary data. The sample was collected from PT. Bank Syariah Mandiri's quarterly financial statements from 2005 to 2015, which can be accessed at www.bi.go.id. The results showed that hypothesis testing with t test and F test resulted in an independent variable, namely fee based income (FBI), having a significant effect on the level of return on assets (ROA). The t test test (Table Coefficients) obtained a t value of 4.444, - while statistical table (t table) obtained a t value of 2.032, - meaning ttable tcount (2. with t and F each having a significance value of 0.000, which is less than 0.05. Based on the results of the regression analysis, the regression equation obtained is Y = 0.714 + 0.0000008606 X, this equation states that in the absence of fee based income (FBI) the rate of return on assets (ROA) is 0.714, - and every increase of 1,000,000 rupiah fee based income (FBI) will cause an increase of 0.8606, - in the rate of return on assets (ROA). The coefficient of determination (R2) is 0.349, - (Ajusted R Square) this means that 35% of the variation in return on assets (ROA) is explained by variations in fee based income (FBI) while the remaining 65% is explained by variations in other factors such as income from Islamic bank financing.

References

Pernyataan Standar Akuntansi Keuangan (PSAK) No., Akuntansi Perbankan (Jakarta: Ikatan Akuntan Indonesia, 1994)

BI, ‘Laporan Triwulan Bank Umum Syariah’, 2015 <http://www.bi.go.id/id/publikasi/laporan-keuangan/bank/umum-syariah/Default.aspx> [accessed 2 January 2015]

Departemen Agama RI, ‘Al-Qur’an Dan Terjemahannya’ (Bandung: CV Penerbit J-ART, 2004)

Imam Ghazali, Aplikasi Analisis Multivariate Dengan Program SPSS (Semarang: UNDIP, 2001)

Kasiram, Moh, Metodologi Penelitian: Refleksi Pengembangan Dan Pemahaman Dan Penguasaan Metodologi Penelitian (Malang: UIN Maliki Press, 2010)

Kasmir, Analisis Laporan Keuangan (Rajawali Pers, 2014)

———, Bank Dan Lembaga Keuangan Lainnya (Jakarta: PT Raja Grafindo Persada, 2012)

Kuncoro, Mudrajad, Metode Kuantitatif (Yogyakarta: Unit Penerbit dan Percetakan Sekolah Tinggi Ilmu Manajemen YKPN, 2002)

Lukman Dendawijaya, Manajemen Perbankan (Jakarta: Ghalia Indonesia, 2009)

Massie, Gracious Madamba, ‘Pengaruh Fee Based Income Dan Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan Di Bursa Efek Indonesia’, E-Jurnal Katalogis, 2.7 (2014), 13–22

Misbahuddin, Iqbal Hasan, Analisis Data Penelitian Dengan Statistik (Jakarta: Bumi Aksara, 2013) <https://library.unismuh.ac.id/opac/detail-opac?id=104408>

Muhammad, Manajemen Dana Bank Syariah (Yogyakarta: CV. Adipura, 2005)

Nurul Huda dan Mohammad Heykal, Lembaga Keuangan Islam: Tinjauan Teoritis Dan Praktis (Jakarta: Kencana Prenada Media Group, 2010)

Pompong B. Setiadi, ‘Analisis Hubungan Spread Of Interest Rate, Fee Based Income, Dan Loan To Deposit Ratio Dengan Roa Pada Perbankan Di Jawa Timur’, Jurnal Mitra Ekonomi Dan Manajemen Bisnis, Vol.1, No. (2010) <https://docs.google.com/document/d/14C4N3vzo5Ar4z2aYKIWcyF4j2C-Hb73KUjunldWeXoA/preview?pli=1>

Rafiqi, Iqbal, ‘Strategi Fundraising Zakat Infaq Shadaqah Di Lazisnu Dan Lazismu Kabupaten Pamekasan’ (Universitas Islam Negeri Sunan Ampel Surabaya, 2019)

Shella Fitri Aprillya, ‘Pengaruh Fee Based Income Terhadap Tingkat Return On Assets (ROA)’ <http://digilib.unpas.ac.id/files/disk1/48/jbptunpaspp-gdl-shellafitr-2381-1-skripsi.pdf>

Soddin Mangunsong, ‘Pengaruh Fee Based Income Terhadap Laba Per Lembar Saham’, Jurnal Akuntansi Universitas Kristen Maranatha, 2010 <https://onesearch.id/Record/IOS395.article-4?widget=1&repository_id=395>

Suwiknyo, Dwi, Jasa-Jasa Perbankan Syariah (Yogyakarta: Pustaka Pelajar, 2010)

Syofyan Siregar, Metode Penelitian Kuantitatif: Dilengkapi Dengan Perbandingan Perhitungan Manual Dan SPSS (Jakarta: Kencana Prenada Group, 2013)

Taswan, Managemen Perbankan (Yogyakarta: UPP STIM YKPN, 2006)

Undang-Undang RI Nomor 7 Tahun 1992 Tentang Perbankan (Jakarta: Kencana)

Wiroso, Akuntansi Transaksi Syariah (Jakarta: The Indonesian Institute of Accountants (IAI), 2011)

Zainul Arifin, Dasar-Dasar Manajemen Bank Syariah (Jakarta: Pustaka Alvabet, 2005)

Downloads

Published

2020-12-10

Issue

Vol. 1 No. 2 (2020): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen

Section

Articles

Citation Check

License

Authors who publish with this journal agree to the following terms:

Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen published under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license permits anyone to Share: copy and redistribute this material in any form or format; Adaptation: compose, modify, and make derivatives of this material for any purpose, including commercial purposes, as long as they include credit to the Author for the original work.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)