Analisis Pengukuran Rasio Keuangan dan Makro Ekonomi Terhadap Profitabilitas Bank Syariah

Abstract

Dual Bank System is a form of implementation in supporting financial intermediation in a country. In dual bank system there are two types of bank enterprises, namely with conventional and sharia systems. Sharia Bank institutions play an important role in driving potential growth in a country. The development of Islam grew larger with the founding of Islamic Development Bank (IDB) in 1975 based in Jeddah which then triggered the establishment of Islamic banks around the world including Europe (Falikhatun and Umar, 2012). The developments also appear in OJK (2016) in the year 2015 consists of 12 Sharia Bank (BUS) and 22 Sharia business units (UUS). Then it grew in the year 2016 with 13 sharia banks and 21 Sharia business units. However, when referring to the growth of sharia banking in Indonesia shown from OJK data, it has decreased in terms of profitability. The indicators in determining Sharia banking performance are generally determined by factors originating from Internal and external companies. Internal factors on banking are available on the operational in generating high performance of products and services. Internal factors that affect sharia banking operational efficiency (BOPO), capital adequacy (CAR), Profit Sharing Rati) and social contributions. Next to the external factors related to the macroeconomics as measured by inflation and Gross Domestic Product. The population used in this research is the sharia Bank and sharia business Unit which has gone public that has been published by OJK in Indonesia in the period 2013-2017. After testing analysis, the results of his research showed that operational efficiency and social contributions influence the profitability of sharia banking. As for the principle variables for the outcome, the adequacy of capital and macroeconomics has no effect on profitability sharia banking.