PENGARUH DANA PIHAK KETIGA DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT BERBASIS AKAD MUDHARABAH (Studi Pada Bank Umum Syariah Di Indonesia Periode 2021-2025)

RESTI, YANI (2026) PENGARUH DANA PIHAK KETIGA DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT BERBASIS AKAD MUDHARABAH (Studi Pada Bank Umum Syariah Di Indonesia Periode 2021-2025). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Profit Distribution Management berbasis akad mudharabah merupakan mekanisme distribusi keuntungan kepada nasabah berdasarkan prinsip bagi hasil pada Bank Umum Syariah. Dalam pelaksanaannya, besarnya distribusi keuntungan dipengaruhi oleh kemampuan bank sebagai mudharib dalam menghimpun Dana Pihak Ketiga dan mengelola dana secara efisien sehingga menghasilkan keuntungan yang optimal. Oleh karena itu, penelitian ini bertujuan menganalisis pengaruh Dana Pihak Ketiga dan Biaya Operasional terhadap Pendapatan Operasional terhadap Profit Distribution Management berbasis akad mudharabah pada Bank Umum Syariah di Indonesia periode 2021–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan Bank Umum Syariah periode 2021–2025. Analisis data dilakukan menggunakan regresi data panel dengan bantuan program EViews 13. Berdasarkan hasil pemilihan model, penelitian ini menggunakan Random Effect Model (REM). Pengujian hipotesis dilakukan melalui uji parsial (uji t), uji simultan (uji F), dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Dana Pihak Ketiga tidak berpengaruh terhadap Profit Distribution Management berbasis akad mudharabah, sedangkan BOPO berpengaruh negatif terhadap Profit Distribution Management berbasis akad mudharabah. Secara simultan, Dana Pihak Ketiga dan BOPO berpengaruh terhadap Profit Distribution Management. Temuan ini menunjukkan bahwa besarnya Dana Pihak Ketiga tidak menjamin meningkatnya distribusi keuntungan karena dalam akad mudharabah bank sebagai mudharib bertanggung jawab mengelola dana secara produktif untuk menghasilkan keuntungan yang optimal sebelum didistribusikan kepada nasabah berdasarkan prinsip bagi hasil. Dalam perspektif Islam, pengelolaan Dana Pihak Ketiga merupakan amanah yang harus dilaksanakan secara bertanggung jawab dan adil. Oleh karena itu, keberhasilan Profit Distribution Management berbasis akad mudharabah tidak hanya diukur dari besarnya dana yang berhasil dihimpun, tetapi juga dari kemampuan bank sebagai mudharib dalam mengelola dana sehingga menghasilkan manfaat bagi seluruh pihak. Kata Kunci: Dana Pihak Ketiga, BOPO, Profit Distribution Management, Akad Mudharabah, Bank Umum Syariah. ABSTARCT Profit Distribution Management based on the mudharabah contract is a profit distribution mechanism to customers based on the profit sharing principle in Islamic Commercial Banks. In practice, the amount of profit distributed is influenced by the bank's ability, as the mudharib, to collect Third-Party Funds and manage the funds efficiently in order to generate optimal profits. Therefore, this study aims to examine the effect of Third-Party Funds and the Operating Expenses to Operating Income (BOPO) ratio on Profit Distribution Management based on the mudharabah contract in Islamic Commercial Banks in Indonesia during the 2021–2025 period. This study employed a quantitative approach using an associative research design. The data used were secondary data obtained from the financial statements of Islamic Commercial Banks for the 2021 2025 period. The data were analyzed using panel data regression with the assistance of EViews 13 software. Based on the model selection results, the Random Effect Model (REM) was selected. Hypothesis testing was conducted using the partial test (t-test), simultaneous test (F-test), and coefficient of determination. The results show that Third-Party Funds have no effect on Profit Distribution Management based on the mudharabah contract, while the Operating Expenses to Operating Income (BOPO) ratio has a negative effect on Profit Distribution Management based on the mudharabah contract. Simultaneously, Third-Party Funds and BOPO affect Profit Distribution Management. These findings indicate that the amount of Third-Party Funds collected does not necessarily increase profit distribution because, under the mudharabah contract, the bank as the mudharib is responsible for managing the funds productively to generate optimal profits before they are distributed to customers based on the profit-sharing principle. From an Islamic perspective, the management of Third-Party Funds is an amanah (trust) that must be carried out responsibly and fairly in accordance. Therefore, the success of Profit Distribution Management based on the mudharabah contract is determined not only by the amount of funds collected but also by the bank's ability, as the mudharib, to manage the funds in a way that provides benefits for all stakeholders. Keywords: Third-Party Funds, Operating Expenses to Operating Income (BOPO), Profit Distribution Management, Mudharabah Contract, Islamic Commercial Banks.

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