PENGARUH METODE PROPORSIONAL DAN ANUITAS TERHADAP TINGKAT RISIKO DAN KESEHATAN BANK SYARIAH

Abstract

 The purpose of this study was to analyze the influence of the method of calculation murabaha margin, proportional and annuities method, on risks and soundness of Islamic banks. The object of this research is Bank Muamalat Indonesia according to its annual financial statements in the period 2001-2014. Researcher using SEM analysis (Structure Equation Modelling) to see the influence of both methods on the risks and soundness of Islamic banks. The results of the analysis in this study, suggesting that proportional method has a 45% influence on the level of risk and 23% of the bank's soundness. While the annuity method has a 51% influence on the level of risk  and -57% of the bank's soundness. From the standpoint of maslahah, proportional method has the higher value than annuity method.