Main Article Content
Finding a determinant of profitability has become one of the most popular topics in banking research. Previous research has identified many factors that significantly influence bank profitability. There are also many studies that measure the effectiveness of sharia banking globally, but few analyze the profitability issues of sharia banks. This study aims to analyze the impact of factors affecting profitability in Islamic Banks listed on the Indonesia Stock Exchange. The method used is multiple linear regression analysis. The variables are return on assets as dependent variable and murabahah, musyarakah, mudharabah, branch office, cash office, and Automatic Teller Machine as independent variable. This study found that funding factors such as murabaha, musharaka and conventional and electronic networking factors such as Branch Office, Cash Office, and ATM had positive and significant impact on profitablity of Sharia Bank, while mudharabah had a negative and significant influence on profitablitas Sharia Bank. Sub-Branch Offices also had a negative but insignificant effect on the profitability of Sharia Banks. This result indicated that income on management became the most dominant income in generating profit of sharia banking. However, the management of funds could not work if not supported by Islamic banking channeling tools.
Arifin, Zainul. (2002). The basics of Sharia Bank Management.Jakarta: Alfabeta.
Bank Indonesia. (1998). Law No. 10 of 1998 about Central Bank. Bank Indonesia
Buchori, and Aji Prasetyo. (2013). Effect of Mudharabah to Level Profitability Ratios on Sharia Financial Service Cooperative Benefits Surabaya. eL-qist: Journal of Islamic Economic and Business. Vol. 03 (01). pp. 48-76.
Burhanuddin. (2010). Legal Aspects of Islamic Financial Institutions. Yogyakarta: Graha Science.
Chapra, M. Umer (2007) The Case Against Interest: Is it Compelling? Thunderbird International Business Review.Vol. 49 (2), pp. 161-186
Dendawijaya, Lukman. (2003). Banking Management. Jakarta: Ghalia Indonesia.
Ministry of Religious Affairs of the Republic of Indonesia. (2005). Qur'an Translations. Jakarta.
Fahmi, Irham. (2012). Financial Performance Analysis. Bandung: Alfabeta.
Fahrul, Fauzan, et al. (2012). Effect of Musharaka financing risk and return on assets to Level Profitability of Bank Syariah. Journal of Accounting. Vol. 2 (1). 76-85. downloaded from http://prodipps.unsyiah.ac.id on January 17, 2016.
Karim, Adiwarman. (2011). Bank Islam: Fiqh and Financial Analysis. Jakarta: Rajawali Pers.
Kashmir. (2010). Banks and Other Financial Institutions. Jakarta: PT. King
Kuncoro 2012, Research Methods for Business and Economics. Revised Edition, Erland, Jakarta
Marzuki. (2003). Research Methodology. Yogyakarta: BPFE-UII.
Miyahurrahmawati. (2013). Effect of Risk Analysis Musharaka financing to Level Profitability in PT. Bank Kalbar Sharia. Journal Untan.Vol.2 (3). Downloaded on http://jurnaluntan.ac.id dated January 5, 2016.
Mohammed. (2002). Sharia Bank Management. Yogyakarta: UPP UMP YKPN.
Muthaher, Osmad. (2012). Accounting for Islamic Banking. Yogyakarta: Graha
Oktriani, Jessica. (2011). Effect of financing Musharaka, Mudaraba and Murabaha To Profitability. Siliwangi University Journal. Downloaded from https://journal.unsil.ac.id/ jurnalunsil-320-.html on January 5, 2016.
Priyatno (2010), Independent Learning SPSS, Molds Third. Yogyakarta: Media Kom.
Purhantara, Revelation. (2010). Qualitative Research Methods for Business.Jakarta.
Rahman, Aulia Fuad and Ridha Rochmanika. (2012). Effect of financing Purchase, Finance for Results, and Mudharabah financing ratio on return on assets Islamic Banks in Indonesia. Iqtishoduna.Vol. 8 (1). Downloaded from http://download.portalgaruda.org/ article.php?article=116011&val=5274 on May 6, 2016
Riduwan and Sunarto. (2012). Introduction to Statistics for Research: Education, Social Communication, Economics, and Business. Bandung: Alfabeta.
Sudarsono, Heri. (2008). Banks and Islamic Financial Institutions. Yogyakarta:
Sundjaja, Ridwan and Inge Barlian. (2005). Financial management. Bandung: Literata Cross-Media.
Jurnal Organisasi dan Manajemen is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.