Pengaruh Piutang Murabahah Terhadap Laba Bersih Bank Mega Syariah Indonesia Periode 2016-2018
Authors: Busnita Fela 
Published: June 2022

<p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID"> </span></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><em><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID">Abstract</span></em></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: justify; text-indent: 36.0pt; line-height: normal;"><em><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID">This study aims to examine the effect of Murabahah Receivables on Net Income Growth at PT. Bank Mega Syariah Indonesia Tbk Period 2016-2018. The independent variable used is Murabahah Receivables. The dependent variable used is Net Income at PT. Bank Mega Syariah Indonesia Tbk. The population and sample in this study are the Monthly Financial Statements of PT. Bank Mega Syariah Indonesia Tbk, from 2016 to 2018. The sample of this study amounted to 36 data, the sample was selected using the saturated sampling method. The analytical method used in this study is simple linear regression with time series data processed using SPSS 25 and Microsoft Excel 2010. The results of this study indicate that the independent variable Murabahah Receivables has a positive and significant effect on the dependent variable Net Income.</span></em></p><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><strong><em><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID">Keywords: </span></em></strong><em><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID"> Murabahah, Net Income</span></em><strong></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID">Abstrak</span></strong></p><p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; line-height: normal;"><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif';">Penelitian ini bertujuan untuk menguji pengaruh Piutang Murabahah, terhadap Pertumbuhan Laba Bersih pada PT. Bank Mega Syariah Indonesia Tbk Periode 2016-2018. Variabel independen yang digunakan yaitu Piutang Murabahah. Variabel dependen yang digunakan yaitu Laba Bersih pada PT. Bank Mega Syariah Indonesia Tbk. Populasi dan Sampel pada penelitian ini adalah Laporan Keuangan Perbulan PT. Bank Mega Syariah Indonesia Tbk, dari 2016 sampai dengan 2018. Sampel penelitian ini berjumlah 36 data, sampel dipilih dengan menggunakan metode sampling jenuh. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier sederhana dengan data time series yang diolah menggunakan SPSS 25 dan Microsoft Excel 2010. Hasil dari penelitian ini menunjukkan bahwa variabel independen Piutang Murabahah, berpengaruh positif dan signifikan terhadap variabel dependen Laba Bersih.</span></p><p class="MsoNormal" style="text-align: justify; line-height: normal;"><strong><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID">Kata kunci: </span></strong><span style="font-size: 12pt; font-family: 'Times New Roman', 'serif';" lang="EN-ID">Murabahah, Laba Bersih</span></p><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID"> </span></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><em><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID">Abstract</span></em></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: justify; text-indent: 36.0pt; line-height: normal;"><em style="mso-bidi-font-style: normal;"><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID">This study aims to examine the effect of Murabahah Receivables on Net Income Growth at PT. Bank Mega Syariah Indonesia Tbk Period 2016-2018. The independent variable used is Murabahah Receivables. The dependent variable used is Net Income at PT. Bank Mega Syariah Indonesia Tbk. The population and sample in this study are the Monthly Financial Statements of PT. Bank Mega Syariah Indonesia Tbk, from 2016 to 2018. The sample of this study amounted to 36 data, the sample was selected using the saturated sampling method. The analytical method used in this study is simple linear regression with time series data processed using SPSS 25 and Microsoft Excel 2010. The results of this study indicate that the independent variable Murabahah Receivables has a positive and significant effect on the dependent variable Net Income.</span></em></p><p class="MsoNormal" style="margin-bottom: .0001pt; line-height: normal;"><strong><em><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID">Keywords: </span></em></strong><em><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID"> Murabahah, Net Income</span></em><strong></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID"> </span></strong></p><p class="MsoNormal" style="margin-bottom: .0001pt; text-align: center; line-height: normal;" align="center"><strong><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID">Abstrak</span></strong></p><p class="MsoNormal" style="text-align: justify; text-indent: 36.0pt; line-height: normal;"><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif';">Penelitian ini bertujuan untuk menguji pengaruh Piutang <span style="mso-bidi-font-style: italic;">Murabahah, </span>terhadap Pertumbuhan Laba Bersih pada PT. Bank Mega Syariah Indonesia Tbk Periode 2016-2018. Variabel independen yang digunakan yaitu Piutang <span style="mso-bidi-font-style: italic;">Murabahah</span>. Variabel dependen yang digunakan yaitu Laba Bersih pada PT. Bank Mega Syariah Indonesia Tbk. Populasi dan Sampel pada penelitian ini adalah Laporan Keuangan Perbulan PT. Bank Mega Syariah Indonesia Tbk, dari 2016 sampai dengan 2018. Sampel penelitian ini berjumlah 36 data, sampel dipilih dengan menggunakan metode sampling jenuh. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier sederhana dengan data time series yang diolah menggunakan SPSS 25 dan Microsoft Excel 2010. Hasil dari penelitian ini menunjukkan bahwa variabel independen Piutang <span style="mso-bidi-font-style: italic;">Murabahah, berpengaruh positif dan signifikan </span>terhadap variabel dependen Laba Bersih.</span></p><p class="MsoNormal" style="text-align: justify; line-height: normal;"><strong><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID;" lang="EN-ID">Kata kunci<span style="mso-bidi-font-style: italic;">: </span></span></strong><span style="font-size: 12.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-ansi-language: EN-ID; mso-fareast-language: EN-ID; mso-bidi-font-weight: bold; mso-bidi-font-style: italic;" lang="EN-ID">Murabahah, Laba Bersih</span></p>