PENGARUH OVERHEAD COST DAN RISK COST TERHADAP PENDAPATAN MARGIN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2024

ETI, AMELIA (2026) PENGARUH OVERHEAD COST DAN RISK COST TERHADAP PENDAPATAN MARGIN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2018-2024. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pembiayaan murabahah merupakan produk pembiayaan yang paling dominan pada Bank Umum Syariah (BUS) dan menjadi salah satu sumber utama pendapatan bank dalam bentuk pendapatan margin murabahah. Namun, perkembangan pendapatan margin murabahah pada Bank Umum Syariah di Indonesia selama periode 2018–2024 menunjukkan fluktuasi yang dipengaruhi oleh berbagai faktor, di antaranya overhead cost dan risk cost. Overhead cost yang tinggi dapat memengaruhi efisiensi operasional bank, sedangkan risk cost yang berasal dari pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) dapat memengaruhi kemampuan bank dalam menghasilkan pendapatan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari annual report lima Bank Umum Syariah yang memenuhi kriteria purposive sampling selama periode 2018– 2024. Teknik analisis yang digunakan adalah regresi data panel dengan bantuan software EViews 10. Berdasarkan hasil pemilihan model, model terbaik yang digunakan dalam penelitian ini adalah Common Effect Model (CEM). Pengujian hipotesis dilakukan melalui uji parsial (uji t), uji simultan (uji F), dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa secara parsial overhead cost berpengaruh positif dan signifikan terhadap pendapatan margin murabahah pada Bank Umum Syariah di Indonesia. Risk cost juga berpengaruh positif dan signifikan terhadap pendapatan margin murabahah. Secara simultan, overhead cost dan risk cost berpengaruh signifikan terhadap pendapatan margin murabahah. Temuan ini menunjukkan bahwa peningkatan biaya operasional dan biaya risiko yang dikelola secara efektif dapat mendukung peningkatan pendapatan margin murabahah pada Bank Umum Syariah. Kata Kunci: Overhead Cost, Risk Cost, Pendapatan Margin Murabahah, Bank Umum Syariah, Common Effect Model (CEM). ABSTRACT Murabahah financing is the most dominant financing product in Islamic Commercial Banks (BUS) and is one of the main sources of bank revenue in the form of murabahah margin income. However, the development of murabahah margin income in Islamic Commercial Banks in Indonesia during the 2018–2024 period shows fluctuations influenced by various factors, including overhead costs and risk costs. High overhead costs can affect bank operational efficiency, while risk costs originating from the formation of Allowance for Impairment Losses (CKPN) can affect the bank's ability to generate income. Therefore, this study aims to analyze the effect of overhead costs and risk costs on murabahah margin income in Islamic Commercial Banks in Indonesia during the 2018–2024 period. This study uses a quantitative approach with an associative research type. The data used are secondary data obtained from the annual reports of five Islamic Commercial Banks that meet the purposive sampling criteria during the 2018–2024 period. The analysis technique used is panel data regression with the help of EViews 10 software. Based on the results of model selection, the best model used in this study is the Common Effect Model (CEM). Hypothesis testing is carried out through partial tests (t-test), simultaneous tests (F-test), and coefficient of determination (R²). The results of the study indicate that partially overhead costs have a positive and significant effect on murabahah margin income at Islamic Commercial Banks in Indonesia. Risk costs also have a positive and significant effect on murabahah margin income. Simultaneously, overhead costs and risk costs have a significant effect on murabahah margin income. These findings indicate that increasing operational costs and risk costs that are managed effectively can support an increase in murabahah margin income at Islamic Commercial Banks.. Keywords: Overhead Cost, Risk Cost, Murabahah Margin Income, Islamic Commercial Bank, Common Effect Model (CEM).

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