Pengaruh Etika Bisnis Islami Terhadap Kinerja Pembiayaan Mudharabah Melalui Informasi Asimetri Pada Bank Syariah di Jawa Timur
Abstract: Low level of
performance of mudharaba financing is likely a multi-dimensional problems that
have occurred since a long time and no inclination to change. Implications of
the resultsof the high-profit and loss sharing (such as murabaha) is the
formation of public perception that sharia banking is almost no difference with
the conventional banking. Such perceptions will form a separate reputational
risk that is feared will lead to cynicism among the public that sharia banking
business is only a mindset change of name only, while the perpetrators are
still common. State performance of sharia banking mudharaba financing
portofolio at sharia banking is to show the discrepancy between theory and
practical implementation of mudharaba financing.
This study examines the effect of Islamic business ethics toward
performance of mudharaba financing through information asymmetry. With the
known variables than can affect the performance of mudharaba financing will be
obtained by solving the solution of gap/inconsistencies between between theory
and practical implementation of mudharaba financing and can answer the
phenomenon of mudharaba financing is low performance.
This study examines the effect of Islamic business ethics toward
performance of mudharaba financing through information asymmetry. The study is
based on agency theory and theory of sharia enterprise. Agency theory to
explain the phenomenon of information asymmetry between the parties of mudharib
and sharia bank. Sharia enterprise theory to explain the necessity of sharia
Islamic ethics in running the business.
These studies included in this type of survey research used for the
purposes of clarification or confirmation, or also known as hypothesis testing
research, which is intended to explain the influence between variable or causal
relationship between variables by testing the hypothesis. The population of
this study are all branches of sharia banks and sharia business unit which
operate mudharaba financing in East Java, which amounts to 19 bank branches of
sharia (sharia business units) with 35 respondents.Methods of data analysis in
this study is Structural Equation Modeling using Partial Least Square (PLS)
with the aid of computer programs SmartPLS package.
The study results showed that Islamic business ethics significantly
affect on information asymmetry and does not significantly affect to the
performance of mudharabafinancing. Information asymmetry has a significant
effect on the risk of mudharaba financing and the performance of
mudharabafinancing.
This study supports the agency theory and sharia enterprise theory which
explains problems in achivement of the performance of mudharaba financing. The
study suggests that problems in achivement of the performance of mudharaba
financing should be explaned with sharia agency theory in accordance with the
Quran as-Shaad verse 24 and the hadith narrated by Bukhari number 2079.
Key words: mudharaba
financing, Islamic business ethics, information asymmetry, performance Pemetaan
Kualitas Laporan Keuangan Pemerintah Daerah di Kawasan Timur Jawa Timur
Berbasis Sistem Informasi Geografi
Penulis: Ahmad Roziq
Kode Jurnal: jpakuntansidd1000191
