Analisis Laporan Kuangan Debitur dalam Menunjang Efektivitas Pembiayaan Murabahah pada PT. Bank Syariah Mandiri Cabang Stabat Langkat

This study aims to analyze and explain the effect of financial statement analysis of debitors is reflected in the financial ratios of both are collectively or individually (partially) against granting murabahah at PT.Bank Syariah Mandiri Cabang Stabat Langkat. This research was conducted on 30 samples of borrowers who are still receiving murabahah the period January 2009 until December 2009.The provision of financing in this case was obtained through calculation murabahah needs of debtors which is used as the dependent variable. While the analysis of the financial statements of debtors in this study using the financial ratios of liquidity ratios, leverage ratios, activity ratios, and profitability ratio. On the liquidity ratio parameter is Current Ratio (CR), leverage ratio of Debt to Equity Ratio (DER), the ratio of activity in the form of Asset Turnover (ATO), and the profitability ratio of Net Profit Margin Ratio (NPM) and Return on Assets (ROA). The five parameters are independent variables in this study.The analysis model to see the impact analysis of the financial statements of the debitor that is reflected in its financial ratios to murabahah is a multiple regression model. Authors analyzing data using SPSS version 16.0. Hypothesis testing was done by simultaneous significance test (F test) of the independent variable on the dependent variable and partial test of significance (t test) of each independent variable on the dependent variable.The results of this study indicate that the financial condition of borrowers are obtained from financial statements which formed as current ratio, debt to equity ratio, net profit margin, asset turnover and return on assets as a whole (simultaneously) did not affect murabahah. And from the test individual (partial), shows that only the net profit margin which individually (partial) effect murabahah, while the current ratio, debt to equity ratio, asset turnover and return on assets individually did not affect murabahah.