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DAFTAR ISI HALAMAN JUDUL ................................................................................................... i PERSETUJUAN SKRIPSI .......................................................................................... ii PERNYATAAN ORISINALITAS ............................................................................ iii ABSTRACT ............................................................................................................... iv ABSTRAK ................................................................................................................... v MOTTO ...................................................................................................................... vi KATA PENGANTAR ............................................................................................... vii DAFTAR ISI .............................................................................................................. xi DAFTAR TABEL .................................................................................................... xiv DAFTAR GAMBAR ................................................................................................. xv DAFTAR LAMPIRAN ............................................................................................ xvi BAB I PENDAHULUAN 1.1 Latar Belakang Masalah ........................................................................................ 1 1.2 Identifikasi Masalah ............................................................................................. 10 1.3 Tujuan Penelitian ................................................................................................. 10 1.4 Kegunaan Penelitian ............................................................................................ 11 1.4.1 Kegunaan Teoritis ................................................................................... 11 1.4.2 Kegunaan Praktis .................................................................................... 12 1.5 Sistematikan Penulisan ........................................................................................ 12 BAB II TUJUAN PUSTAKA, KERANGKA PEMIKIRAN, DAN HIPOTESIS 2.1 Tinjauan Pustaka .................................................................................................. 14 2.1.1 Pengertian Bank ...................................................................................... 14 2.1.2 Perbankan Syariah .................................................................................. 17 2.1.2.1 Perbedaan Bank Syariah dan Bank Konvensional .................... 19 2.1.2.2 Perbedaan Sistem Bagi Hasil dan Sistem Bunga ...................... 20 2.1.2.3 Prinsip-prinsip Bank Syariah .................................................... 20 2.1.3 Kinerja Keuangan dan Laporan Keuangan ............................................. 25 2.1.4 Analisis Rasio Keuangan ........................................................................ 28 2.1.4.1 Macam-macam Rasio Keuangan .............................................. 30 2.1.4.1.1 Return on Asset (ROA) ............................................. 33 2.1.4.1.2 Biaya Operasional/Pendapatan Operasional (BOPO) 37 2.1.4.1.3 Financing to Deposit Ratio (FDR) ............................. 39 2.1.5 Tingkat Bagi Hasil .................................................................................. 41 2.2 Penelitian Terdahulu ............................................................................................ 44 2.3 Kerangka Pemikiran 2.3.1 Pengaruh Return On Asset terhadap Bagi Hasil Tabungan Mudharabah 52

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2.3.2 Pengaruh Biaya Operasional/Pendapatan Operasional terhadap Tingkat Bagi Hasil Tabungan Mudharabah ......................................................... 53 2.3.3 Pengaruh Financing to deposit Ratio Terhadap Tingkat Bagi Hasil Tabungan Mudharabah ........................................................................... 54 2.3.4 Pengaruh Return on Asset, Biaya Operasional/Pendapatan Operasional, dan Financing to Deposit Ratio terhadap Tingkat Bagi Hasil Tabungan Mudharabah ............................................................................................ 55 2.4 Pengembangan Hipotesis ..................................................................................... 56 BAB III METODE PENELITIAN 3.1 Objek dan Metode Penelitian Yang Digunakan .................................................. 57 3.1.1 Objek Penelitian Yang Digunakan ......................................................... 57 3.1.2 Metode Penelitian yang Digunakan ........................................................ 57 3.2 Definisi dan Pengukuran Variabel Penelitian ...................................................... 59 3.3 Sumber dan Teknik Pengumpulan Data .............................................................. 62 3.3.1 Sumber Pengumpulan Data .................................................................... 62 3.3.2 Teknik Pengumpulan Data ...................................................................... 63 3.4 Populasi dan Sampel ............................................................................................ 63 3.4.1 Populasi ................................................................................................... 63 3.5 Pengujian Instrumen Penelitian ........................................................................... 64 3.5.1 Analisis Regresi Linier Berganda ........................................................... 64 3.5.2 Uji Asumsi Klasik ................................................................................... 66 3.6 Pengujian Hipotesis ............................................................................................. 70 BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Gambaran Unit Analisis ...................................................................................... 75 4.1.1 Bank Negara Indonesia (BNI) Syariah ................................................... 75 4.1.2 Bank Rakyat Indonesia (BRI) Syariah .................................................... 78 4.1.3 Bank Mandiri Syariah ............................................................................. 80 4.1.4 BANK PANIN SYARIAH ..................................................................... 82 4.1.5 BCA (BANK CENTRAL ASIA) SYARIAH ......................................... 84 4.1.6 BANK BUKOPIN SYARIAH ................................................................ 88 4.2 Analisis Hasil Penelitian ...................................................................................... 90 4.2.1 Perkembangan Return On Asset (ROA) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ......................................................... 90 4.2.2 Perkembangan Biaya Operasional/Pendapatan Operasional (BOPO) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 .................. 92 4.2.3 Perkembangan Financing to Deposit Ratio (FDR) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ....................................... 95 4.2.4 Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ......................................................... 97 4.3 Analisis Model Regresi Pengujian Hipotesis .................................................... 100 4.3.1 Pengujian Asumsi Klasik ...................................................................... 100 xii


4.3.2 4.3.3 4.3.4 4.3.5

Hasil Estimasi Model Regresi Linier Berganda ................................... 105 Pengujian Hipotesis Simultan ............................................................... 107 Koefisien Determinasi .......................................................................... 109 Pengujian Hipotesis Parsial .................................................................. 111 4.3.5.1 Pengaruh Retrun On Asset (ROA) Terhadap Bagi Hasil Tingkat Mudharabah pada Bank Umum Syariah Indonesia ................ 112 4.3.5.2 Pengaruh Biaya Operasional/Pendapatan Operasional (BOPO) Terhadap Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah Indonesia ................................................................... 113 4.3.5.3 Pengaruh Financing to Deposit Ratio (FDR) Terhadap Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah Indonesia ................................................................................. 115 4.4 Pembahasan ....................................................................................................... 116 4.4.1 Return on Asset (ROA) terhadap pada Bank Umum Syariah .............. 116 4.4.2 Biaya Operasional/Pendapatan Operasional (BOPO) terhadap pada Bank Umum Syariah ...................................................................................... 119 4.4.3 Financing to Deposit Ratio (FDR) terhadap pada Bank Umum Syariah121 4.4.4 Tingkat Bagi Hasil Tabungan Mudharabah .......................................... 123 4.4.5 Pengaruh Return On Asset (ROA), Biaya Operasional/Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR) Terhadap Perolehan Bagi Hasil Tabungan Mudharabah Bank Umum Syariah Secara Parsial .................................................................................................... 125 4.4.5.1 Pengaruh Return On Asset (ROA) terhadap Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah ................................. 125 4.4.5.2 Pengaruh Biaya Operasional/Pendapatan Operasional (BOPO) Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah126 4.4.5.3 Pengaruh Financing to Deposit Ratio (FDR) Terhadap Perolehan Bagi Hasil Tabungan Mudharabah Bank Umum Syariah ...... 128 4.4.6 Pengaruh Return On Asset (ROA), Biaya Operasional/Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR) Terhadap Perolehan Bagi Hasil Tabungan Mudharabah Bank Umum Syariah Secara Simultan ................................................................................................ 129 BAB V KESIMPULAN DAN SARAN 5.1 Kesimpulan ........................................................................................................ 131 5.2 Saran .................................................................................................................. 132 DAFTAR PUSTAKA .............................................................................................. 134 LAMPIRAN ............................................................................................................ 137

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DAFTAR TABEL Tabel 1.1 Rasio Keuangan Bank Umum Syariah dan Unit Usaha Syariah ................. 8 Tabel 2.1 Perbedaan Antara Bank Syariah Dengan Bank Konvensional .................. 19 Tabel 2.2 Perbandingan Sistem Bunga Dengan Bagi Hasil ...................................... 20 Tabel 2.3 Klasifikasi Tingkat ROA ........................................................................... 37 Tabel 2.4 Klasifikasi Tingkat BOPO ......................................................................... 38 Tabel 2.5 Klasifikasi Tingkat FDR ............................................................................ 40 Tabel 2.6 Persamaan dan Perbedaan Penelitian Terdahulu ....................................... 50 Tabel 3.1 Operasional Variabel ................................................................................. 60 Tabel 3.2 Target Populasi .......................................................................................... 64 Tabel 4.1 Return On Asset (ROA) pada Bank Umum Syariah di Indonesia Triwulan 2013-2014 ................................................................................................. 90 Tabel 4.2 Biaya Operasional/Pendapatan Operasional (BOPO) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 .......................................... 92 Tabel 4.3 Financing to Deposit Ratio (FDR) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ........................................................................... 95 Tabel 4.4 Perkembangan Jumlah Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ............................. 97 Tabel 4.5 Kolmogorov-Smirnov Test ...................................................................... 102 Tabel 4.6 Uji Multikolinearitas Coefficientsa ......................................................... 103 Tabel 4.7 Uji Heteroskedastisitas Correlations ....................................................... 104 Tabel 4.8 Uji Autokorelasi Model Summaryb ........................................................ 105 Tabel 4.9 Hasil Regresi Linier Berganda Coefficientsa .......................................... 106 Tabel 4.10 Hasil ANOVA (Uji F) ANOVAa .......................................................... 108 Tabel 4.11 Koefisien Determinasi Simultan Model Summaryb .............................. 110 Tabel 4.12 Koefisien Determinasi Parsial Coefficientsa ......................................... 111 Tabel 4.13 Uji t (Parsial) ......................................................................................... 112 Tabel 4.14 Return On Asset (ROA) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ................................................................................ 117 Tabel 4.15 Rasio Biaya Efisiensi (BOPO) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ................................................................................ 119 Tabel 4.3 Financing to Deposit Ratio (FDR) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ......................................................................... 121 Tabel 4.16 Perkembangan Jumlah Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ........................... 123

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DAFTAR GAMBAR Gambar 1.1 Skema Bagi Hasil Tabungan Mudharabah .............................................. 4 Gambar 2.1 Kerangka Pemikiran .............................................................................. 56 Gambar 3.6 Daerah Penerimaan dan Penolakan Hipotesis (Uji 2 Pihak) .................. 73 Gambar 4.1 Return On Asset (ROA) pada Bank Umum Syariah di Indonesia Triwulan 2013-2014 ............................................................................... 91 Gambar 4.2 Biaya Operasional/Pendapatan Operasional (BOPO) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ....................................... 93 Gambar 4.3 Financing to Deposit Ratio (FDR) pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ......................................................... 96 Gambar 4.4 Bagi Hasil Tabungan Mudharabah pada Bank Umum Syariah di Indonesia Per Triwulan 2013-2014 ......................................................... 99 Gambar 4.7 Kurva Pengujian Hipotesis Simultan ................................................... 109 Gambar 4.8 Kurva Pengujian Hipotesis Parsial Pengaruh Retrun On Asset (ROA) Terhadap Bagi Hasil Tabungan Mudharabah ....................................... 113 Gambar4.9 Kurva Pengujian Hipotesis Parsial Pengaruh Biaya Operasional/Pendapatan Operasional (BOPO) Terhadap Bagi Hasil Tabungan Mudharabah ......................................................................... 115 Gambar 4.10 Kurva Pengujian Hipotesis Parsial Pengaruh Financing to Deposit Ratio (FDR) Terhadap Bagi Hasil Tingkat Mudharabah ............................... 116

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LAMPIRAN Lampiran 1 Hasil Output SPSS ............................................................................... 138 Lampiran 2 Tabel Distribusi F ................................................................................. 142 Lampiran 3 Tabel Distribusi t .................................................................................. 143 Lampiran 4 Durbin Watson ..................................................................................... 144

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