Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas
Autor: | Syaiful Bahri |
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Jazyk: | English<br />Indonesian |
Rok vydání: | 2022 |
Předmět: | |
Zdroj: | JAS (Jurnal Akuntansi Syariah), Vol 6, Iss 1, Pp 15-27 (2022) |
Druh dokumentu: | article |
ISSN: | 2549-3086 2657-1676 |
DOI: | 10.46367/jas.v6i1.502 |
Popis: | This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of payments on murabahah financing. |
Databáze: | Directory of Open Access Journals |
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