Whedy Prasetyo_abstract_1532011

PEMBIAYAAN PRINSIP BAGI HASIL, PRINSIP JUAL BELI
DAN PRINSIP SEWA TERHADAP FALAH LABA

Whedy Prasetyo
Jurusan Akuntansi Fakultas Ekonomi Universitas Jember
Jl. Jawa No.17 Tegalboto, Kotak Pos 125 Jember, 68121

Telp./Faks. +62 331 332 150
E-mail: whedy.p@gmail.com

Abstract
Each business or individual was inseparable with the need of fund to finance the industry or to do consumption. Financing could be very crucial because this financing factor was as the key of development of Bank Umum Syariah (BUS) in the future. Ideally, BUS  financing was dominated by principle of profit-sharing financing, principle of sell-buy financing and principle of lease financing where those financings were held using bargaining agreement and profit-sharing which had to be agreed by syariah principle. This research examined the effect of information content on principle of profit-sharing financing, principle of sell-buy financing and principle of lease financing to earning falah of BUS. These samples used purposive sampling method in BUS that releasing financial statements between 2004 and 2009 in which they were not loss. Data was collected from BUS website and Indonesia Bank. The result of this research used multiple regression analysis to structural equation modeling (SEM) by using alternative method partial least square (PLS). It showed that two variables namely principle of profit-sharing financing and principle of sell-buy financing had positive significant effect to earning falah of BUS.

Key words: principle of profit-sharing financing, principle of sell-buy financing, principle of lease financing, earning falah.

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