Pengaruh Risiko … (Lia) 34 PENGARUH RISIKO PEMBIAYAAN DAN PROPORSI PEMBIAYAAN NON INVESTASI TERHADAP PROFIT DISTRIBUTION MANAGEMENT PERBANKAN SYARIAH Lia Dwi Martika lia_dwimartika@yahoo.com ABSTRACT Islamic banks should be able to maintain the confidence of depositors to keep their funds in Islamic banks. One effort to do that is through the profit distribution management as well as possible so that depositors in Islamic banks keep their money in the bank. Profit Distribution Management (PDM) is an activity performed managers to manage the distribution of profits to fulfill responsibility of profit sharing Islamic banks to their depositors. The purpose of this research to analyze the influence of Risk Financing and Non Investment Financing Proportion toward Profit Distribution Management. This research was conducted in Islamic banks exist in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). The sampling technique used was purposive sampling. Analysis of the data used is descriptive quantitative method and statistical analysis used panel data multiple regression with Eviews program. The test results showed risk financing significantly positive influence the profit distribution management. The results of hypothesis testing also found that the proportion of non-investment financing no significant effect on the profit distribution management in Islamic banks in Indonesia, Malaysia and the countries which are Gulf Cooperation Council (GCC). Keywords : Risk Financing, Non Investment Financing Proportion, Profit Distribution Management, Islamic banks in Indonesia, Malaysia and GCC. PENDAHULUAN Konsep bagi hasil bisa berjalan jika dana deposan di bank syariah diinvestasikan terlebih dahulu ke dalam usaha, sehingga dari keuntungan usaha tersebut kemudian dibagikan kepada deposan. Besarnya penentuan porsi bagi hasil antara pemilik dana (shahibul maal) dan pengelola dana (mudharib) ditentukan sesuai kesepakatan bersama dan harus terjadi dengan adanya kerelaan (An-Tarodhin) antara masing-masing pihak tanpa adanya unsur paksaan. Sehingga terlihat jelas bahwa konsep bagi hasil ini menjadi pembeda antara bank syariah dan bank konvensional. Salah satu stakeholders yang menjadi penentu keberlangsungan bank syariah yaitu deposan (shahibul maal). Oleh karena itu, bank syariah harus mampu menjaga kepercayaan deposan untuk tetap menyimpan dananya di bank syariah. Salah satu upaya yang dapat dilakukan yaitu melalui pengelolaan penditribusian keuntungan dengan sebaik mungkin agar deposan di bank syariah tetap menyimpan dananya di bank tersebut. Penelitian Mangkuto (2004) juga menegaskan bahwa faktor yang menjadi pertimbangan masyarakat menginvestasikan dananya di bank syariah adalah faktor return bagi hasil. Selain itu, Muhlis (2011) dalam disertasinya memiliki