PENGARUH PENGHIMPUNAN DANA PIHAK KETIGA DAN NON PERFORMING FINANCING TERHADAP PENYALURAN DANA PERBANKAN SYARIAH DI INDONESIA Hadiah Fitriyah*, Septi Virlinawati** *Dosen Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Sidoarjo **Alumni Mahasiswa Akuntansi Fakultas Ekonomi Universitas Muhammadiyah Sidoarjo Kampus 2 : Jl. Raya Gelam No. 250 Candi – Sidoarjo email: hadiah_az@yahoo.com Abstract This research was conducted in order to determine the influence of third party funds and non-performing financing on distribution funds of Islamic banking in Indonesia. The research using survey approach, the kind of research are quantitative inferensial and descriptive explanatory. Using purposive sampling method, from a population of thirty-four banks consist of eleven Islamic banks and twenty-three Sharia Business Units registered in Bank Indonesia. Taken twelve banks that have met the sampling criteria, which provides financial reports from 2007 to 2010 on a regular basis. Hypothesis testing is done by multiple linear regression. The results for the test showed hypothesis terminated coefficient value (R²) by 96%, by using the confidential interval of 95%. Simultaneous third party funds and non-performing financing has a significant influence on the distribution of funds Islamic banking in Indonesia. Partially non-performing financing which does not have significant influence on distribution funds of Islamic banking in Indonesia. Key Words: Distribution of Funds, Third Party Funds, Non Performing Financing PENDAHULUAN Dalam perkembangan perekonomian masyarakat yang semakin meningkat banyak jasa pembiayaan dan penghimpunan dana yang ditawarkan oleh lembaga keuangan, baik bank maupun non bank. Sebagai salah satu lembaga keuangan yang fungsinya menghimpun dan menyalurkan dana kepada masyarakat, kegiatan perbankan merupakan salah satu aspek yang diatur dalam syariah Islam, yakni aspek muamalah yaitu bagian yang mengatur hubungan sesama manusia. Kemunculan lembaga keuangan syariah modern dimulai tahun 1990-an ditandai dengan berdirinya Bank Muamalat Indonesia pada tahun 1992. Pemikiran tentang pengembangan ekonomi Islam telah ada jauh sebelum masa