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i DAFTAR ISI COVER LEMBAR PERSETUJUAN ............................................................................... i LEMBAR PENGESAHAN ................................................................................ ii LEMBAR PERNYATAAN ................................................................................ iii RIWAYAT HIDUP ............................................................................................. iv MOTTO HIDUP.................................................................................................. v ABSTRAK .......................................................................................................... vi KATA PENGANTAR ........................................................................................ vii DAFTAR ISI ....................................................................................................... x DAFTAR TABEL............................................................................................... xiii DAFTAR GRAFIK ............................................................................................ xv DAFTAR GAMBAR .......................................................................................... xvi BAB I PENDAHULUAN ................................................................................... 1 A. Latar Belakang Masalah........................................................................... 1 B. Rumusan Masalah .................................................................................... 9 C. Tujuan ...................................................................................................... 10 D. Kegunaan penelitian ................................................................................. 10 BAB II KAJIAN PUSTAKA, KONSEP DAN TEORI, KERANGKA BERFIKIR DAN HIPOTESIS .......................................................................... 12 A. Kajian Penelitian Terdahulu..................................................................... 12 B. Konsep dan Teori ..................................................................................... 17 1) Manajemen ......................................................................................... 17 a. Pengertian Manajemen ................................................................. 17 b. Unsur-unsur Manajemen .............................................................. 17 c. Fungsi Manajemen ....................................................................... 20

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Page 1: DAFTAR ISI COVER LEMBAR PERSETUJUAN i LEMBAR …digilib.uinsgd.ac.id/21482/57/3_daftarisi.pdf · 2019-07-15 · i daftar isi cover lembar persetujuan ..... i lembar pengesahan

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DAFTAR ISI

COVER

LEMBAR PERSETUJUAN ............................................................................... i

LEMBAR PENGESAHAN ................................................................................ ii

LEMBAR PERNYATAAN ................................................................................ iii

RIWAYAT HIDUP ............................................................................................. iv

MOTTO HIDUP.................................................................................................. v

ABSTRAK .......................................................................................................... vi

KATA PENGANTAR ........................................................................................ vii

DAFTAR ISI ....................................................................................................... x

DAFTAR TABEL............................................................................................... xiii

DAFTAR GRAFIK ............................................................................................ xv

DAFTAR GAMBAR .......................................................................................... xvi

BAB I PENDAHULUAN ................................................................................... 1

A. Latar Belakang Masalah ........................................................................... 1

B. Rumusan Masalah .................................................................................... 9

C. Tujuan ...................................................................................................... 10

D. Kegunaan penelitian ................................................................................. 10

BAB II KAJIAN PUSTAKA, KONSEP DAN TEORI, KERANGKA

BERFIKIR DAN HIPOTESIS .......................................................................... 12

A. Kajian Penelitian Terdahulu ..................................................................... 12

B. Konsep dan Teori ..................................................................................... 17

1) Manajemen ......................................................................................... 17

a. Pengertian Manajemen ................................................................. 17

b. Unsur-unsur Manajemen .............................................................. 17

c. Fungsi Manajemen ....................................................................... 20

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d. Tujuan Manajemen....................................................................... 21

2) Manajedmen Syariah .......................................................................... 21

a. Pengertian Manajemen Syariah.................................................... 21

b. Unsur-unsur Manajemen Syariah ................................................. 22

c. Prinsip Manajemen Syariah ......................................................... 23

d. Tujuan Manajemen Syariah ......................................................... 23

3) Manajemen Keuangan Syariah .......................................................... 24

a. Pengertian Manajemen Keuangan Syariah .................................. 24

b. Unsur-unsur Manajemen Keuangan Syariah ............................... 25

c. Prinsip dan Aspek-aspek Manajemen Keuangan Syariah ............ 29

d. Tujuan Manajemen Keuangan Syariah ........................................ 31

4) Piutang Murabahah ............................................................................ 31

a. Pengertian Murabahah ................................................................. 31

b. Jenis Murabahah........................................................................... 33

c. Rukun dan Syarat Murabahah ...................................................... 34

d. Syarat Murabahah ........................................................................ 35

e. Dasar Hukum Murabahah ............................................................ 35

f. Ketentuan Umum Murabahah ...................................................... 38

g. Aplikasi Murabahah di Lembaga Keuangan Syariah................... 39

h. Harga dan Keuntungan ................................................................. 39

5) Piutang Qardh..................................................................................... 39

a. Pengertian Qardh .......................................................................... 40

b. Jenis-jenis Qardh .......................................................................... 44

c. Rukun dan Syarat ......................................................................... 45

d. Dasar Hukum ............................................................................... 46

e. Aplikasi Qardh di Lembaga Keuangan Syariah ........................... 49

f. Manfaat Qardh ............................................................................. 50

6) Total Aktiva ....................................................................................... 50

a. Pengertian Total Aktiva ............................................................... 50

b. Jenis-jenis Aktiva ......................................................................... 52

c. Landasan Hukum Aktiva.............................................................. 55

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d. Aktiva Produktif di Bank Syariah ................................................ 57

e. Syarat Aktiva ................................................................................ 58

C. Kerangka Berfikir..................................................................................... 59

D. Hipotesis ................................................................................................... 60

BAB III METODOLOGI PENELITIAN ........................................................ 62

A. Objek Penelitian ....................................................................................... 62

B. Metode Penelitian..................................................................................... 62

C. Jenis Data Penelitian ................................................................................ 62

D. Sumber Data Penelitian ............................................................................ 63

E. Operasionalisasi variabel ......................................................................... 63

F. Teknik Pengumpulan Data ....................................................................... 65

G. Analisis Data ............................................................................................ 66

BAB IV HASIL PENELITIAN DAN PEMBAHASAN .................................. 75

A. Hasil Penelitian ........................................................................................ 75

1. Gambaran Umum PT. Bank BCA Syariah ........................................ 75

a. Sejarah PT. Bank BCA Syariah ................................................... 75

b. Profil Perusahaan Bank Central Asia Syariah .............................. 76

c. Visi dan Misi ................................................................................ 77

d. Produk-Produk ............................................................................. 78

2. Analisis Deskriptif ............................................................................. 83

a. Perkembangan Piutang Murabahah.............................................. 85

b. Perkembangan Piutang Qardh ..................................................... 87

c. Perkembangan Total Aktiva ......................................................... 89

3. Analisis Kuantitatif ............................................................................ 91

a. Pengaruh Piutang Murabahah terhadap Total Aktiva .................. 92

b. Pengaruh Piutang Qardh terhadap Total Aktiva .......................... 98

c. Pengaruh Piutang Murabahah dan Piutang Qardh terhadap Total

Aktiva ........................................................................................... 105

4. Analisis Regresi Berganda ................................................................. 105

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5. Analisis Korelasi Berganda ................................................................ 108

6. Analisis Koefisien Determinasi.......................................................... 110

7. Analisis Uji F ..................................................................................... 111

B. Pembahasan .............................................................................................. 113

BAB V PENUTUP .............................................................................................. 117

A. Kesimpulan .............................................................................................. 117

B. Saran ......................................................................................................... 118

DAFTAR PUSTAKA ......................................................................................... 119

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DAFTAR TABEL

NO. Keterangan Hal

1.1. Data Laporan Keuangan Triwulan Piutang Murabahah, Piutang Qardh

dan Total Aktiva PT.Bank BCA Syariah 2015-2018 ................................6

2.1 Perbedaan dan Persamaan Penelitian Terdahulu ........................................15

3.1 Variabel dan Indikator.................................................................................63

3.2 Nilai Kriteria Hubungan Korelasi ...............................................................69

4.1 Perhitungan Jumlah Piutang Murabaha dan Piutang Qardh terhadap

Total Aktiva PT.Bank BCA Syariah 2015-2018 .......................................83

4.2 Statistik Deskriftif Jumlah Piutang Murabaha dan Piutang Qardh

terhadap Total Aktiva PT.Bank BCA Syariah 2015-2018 ........................84

4.3 Perkembangan Piutang Murabahah pada PT.Bank BCA Syariah 2015-

2018 ...........................................................................................................85

4.4 Perkembangan Piutang Qardh PT.Bank BCA Syariah 2015-2018 ...........87

4.5 Perkembangan Total Aktiva PT.Bank BCA Syariah 2015-2018 ..............89

4.6 Hasil Perhitungan Jumlah Piutang Murabahah dan Piutang Qard terhadp

Total Aktiva pada PT.Bank BCA Syariah 2015-2018 ..............................91

4.7 Analisis Regresi Sederhana Piutang Murabahah ke Total Aktiva .............94

4.8 Nilai Kriteria Hubungan Korelasi ..............................................................95

4.9 Analisis Korelasi Piutang Murabahah terhadap Total Aktiva ...................96

4.10 Analisis Koefisien Determinasi .................................................................97

4.11 Nilai Kriteria Hubungan Korelasi ..............................................................101

4.12 Analisis Korelasi Piutang Qardh terhadap Total Aktiva ...........................102

4.13 Analisis Koefisien Determinasi .................................................................103

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4.14 Analisis Uji t ..............................................................................................104

4.15 Analisis Uji Regresi Linier Berganda Pengaruh Piutang Murabahah dan

Piutang Qardh terhadap Total Aktiva ........................................................108

4.16 Nilai Kriteria Hubungan Korelasi ..............................................................109

4.17 Analisis Korelasi Berganda .......................................................................110

4.18 Analisis Koefisien Determinasi .................................................................111

4.19 Analisis Uji F .............................................................................................112

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DAFTAR GRAFIK

No. Keterangan Hal

4.1 Perkembangan Piutang Murabahah pada PT.Bank BCA Syariah 2015-

2018 ...................................................................................................................90

4.2 Perkembangan Piutang Qardh PT.bank BCA Syariah 2015-2018 ............88

4.3 Perkembangan Total Aktiva PT.Bank BCA Syariah 2015 – 2018 ............90

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DAFTAR GAMBAR

No Keterangan Hal

1.1 Perkembangan Piutang Murabahah,Piutang Qardh dan Total Aktiva

PT.Bank BCA Syariah 2015-2018 ......................................................................6

2.1. Kerangka Berfikir ......................................................................................59

4.1 Pengaruh Piutang Murabahah dan Piutang Qardh terhadap Total Aktiva

PT.Bank BCA Syariah 2015-2018 ............................................................113