PENGARUH PEMBIAYAAN PRINSIP JUAL BELI, PRINSIP BAGI HASIL DAN PRINSIP IJARAH TERHADAP FALAH PADA BANK UMUM SYARIAH

Abstract

Each industry or individual is inseparable with the need of fund to finance the industry or to do consumption. Financing can be very crucial because this financing factor is as the key of development of Islamic Commercial in the future. Ideally, Islamic Commercial Bank financing is dominated by the principle of buying and selling financing, the principle of profit-sharing financing and the principle of ijarah financing where those financing is held using bargaining agreement and profitsharing which must be agreed by syariah principle. This research examines the effect of information content on the principle of buying and selling financing, the principle of profit-sharing financing and the principle of ijarah financing to falah of islamic commercial bank (BUS). This samples using purposive sampling method in BUS that exist and releasing financial statements between 2004 and 2009 in which they are not loss. Data is collected from Bank Indonesia and the BUS website’s. The result of this research using Structural Equation Modeling (SEM) with using alternative method Partial Least Square (PLS) shows that two variables which are the principle of buying and selling financing and the principle of profit-sharing financing have positive significantly affect to falah of islamic commercial bank