ANALYSIS OF MUSYARAKAH FINANCING ON SMALL BUSINESS INCOME BEFORE AND AFTER MUSYARAKAH FINANCING AT PT. BPRS HIKMAH WAKILAH (HEAD OFFICE)
Keywords:
Financing, Musyarakah, Income, Small Business.Abstract
This research aims to determine the influence of Musyarakah financing on
the increase of income for small businesses at PT BPRS Hikmah Wakilah
Kantor Pusat. The data collection technique was conducted by gathering
secondary data in the form of documents containing customer income from
Musyarakah financing before and after the financing was provided. Out of
a population of 391, the sample size was determined using the Slovin
formula, resulting in 98 samples, and the sample was drawn using the
simple random sampling technique. Data analysis techniques were carried
out through descriptive statistics, normality tests, and hypothesis tests
using SPSS 26.0. From the descriptive statistical results, it was found that
the average income after financing was higher than before financing. The
normality test using the Kolmogorov-Smirnov test showed that the data
was not normally distributed, leading to the use of the nonparametric
Wilcoxon Sign rank test for data comparison. The results of the Wilcoxon
Sign rank test, an Asymp. A Sig (2-tailed) value of 0.000 was obtained,
which is less than the critical limit of the research at 0.05. Thus, the research
accepts the alternative hypothesis (Ha) and rejectsthe null hypothesis (Ho),
indicating that there is a significant difference in income between before
and after financing, and all samples experienced an increase in income
after the financing or had a positive value.
References
Antonio, Muhammad Syafii. (2011). Bank Syariah dari Teori ke Praktik. Jakarta: Tazkia
Cendekia
Fitriani Prastiawati Dan Emile Satia Darma (2016). Peran Pembiayaan Baitul Maal Wat
Tamwil Terhadap Perkembangan Usaha dan Peningkatan Kesejahteraan Anggotanya
dari Sektor Mikro Pedagang Pasar Tradisional. Jurnal Akuntansi dan Investasi, Vol. 17
No. 2, Hlm: 197-208.
https://journal.umy.ac.id/index.php/ai/artcle/view/1744/pdf_32
Ismail, D. (2011). Perbankan Syariah (2nd ed.). Jakart: Kencana Prenada Media Group.
Kasmir. (2016). Bank dan Lembaga Keuangan Lainnya. Jakarta: Rajagrafindo Persada
Martani, Dwi., Silvia V., Ratna W., Aria F., Edward T. (2017). Akuntansi Keuangan Menengah
Berbasis PSAK. Jakarta: Salemba Empat
Nurhayati, Sri, Wasilah. (2014). Akuntansi Syariah di Indonesia. Jakarta: Salemba Empat
Pemerintah Indonesia. (2008). Undang-Undang Republik Indonesia Nomor 21Tahun 2008
tentang Perbankan Syariah. Jakarta. https://www.ojk.go.id/waspadainvestasi/id/regulasi/Documents/UU_No_21_Tahun_2008_Perbankan_Syariah.pdf
. (1998). Undang-Undang Republik Indonesia. No.10 Tahun 1998
tentang Perbankan. Jakarta.
. (2008). Undang-Undang Nomor 20 tahun 2008 tentang Usaha Mikro
Kecil dan Menengah. Jakarta.
Riska Putri Anggraini. (2016). Peran Kredit Koperasi Serba Usaha (KSU) Nuansa Baru
Terhadap Perkembangan Usaha Mikro di Kecamatan Karanganyar. Jurnal Pendidikan
dan Ekonomi, Volume 5, Nomor 5. Yogyakarta: Universitas Negeri Yogyakarta.
Sugiyono. (2014). Metode Penelitian. Bandung: Alfabeta.
Sulastri. (2022). Peran Penting UMKM dalam Ancaman Isu Resesi. Kementerian Keuangan
Republik Indonesia. https://www.djkn.kemenkeu.go.id/kpknl-balikpapan/bacaartikel/15677/Peran-Penring-UMKM-dalam-Ancaman-Isu-Resesi.
Yahya, Rizal.(2009). Akuntansi Perbankan Syariah. Jakarta: Salemba Empat.
Zahra Afifah. (2012). Analisis bantuan Modal dan Kredit bagi Kelompok Pelaku Usaha Mikro
oleh Dinas Koperasi dan UMKM Kota Semarang. Skripsi UNDIP.
