Pengaruh Pembiayaan Murabahah, Pembiayaan Musyarakah, Pembiayaan Qardh Terhadap Profitabilitas (original) (raw)
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Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas
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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...
Pengaruh Pembiayaan Mudharabah, Musyarakah, dan Murabahah Terhadap Profitabilitas
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Dilaksanakannya penelitian ini guna meneliti pembiayaan Mudharabah, Musyarakah, dan Murabahah yang memberikan pengaruh secara simultan ataupun parsial terhadap Return On Asset (ROA) pada Bank Umum Swasta Syariah yang terdata di Otoritas Jasa Keuangan Periode 2016-2021. Penelitian ini berjenis kuantitatif dengan sumber data sekunder. Penelitian ini mempunyai populasi yakni Bank Umum Swasta Syariah. Data penelitian dianalisis dengan penggunaan software statistik IBM SPSS statistics 25. Software tersebut berguna untuk membantu melakukan Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linear Berganda, dan untuk melakukan Uji Hipotesis Penelitian. Secara simultan, penelitian ini memiliki hasil bahwa pembiayaan Mudharabah, Musyarakah, dan Murabahah berpengaruh terhadap ROA. Kemudian, pembiayaan Mudharabah tidak berpengaruh secara parsial terhadap ROA, pembiayaan Musyarakah berpengaruh negatif dan signifikan secara parsial terhadap ROA, dan pembiayaan Murabahah berpengar...
Pengaruh Pembiayaan Murabahah, Musyarakah, Dan Mudharabah Terhadap Profitabilitas (Roa)
COMPETITIVE Jurnal Akuntansi dan Keuangan, 2021
Penelitian ini bertujuan untuk mengetahui pengaruh murabahah, musyarakah, dan murabahah terhadap profitabilitas bank umum syariah di Indonesia periode 2015-2019. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode penelitian deskriptif. Metode analisis data yang di gunakan dalam penelitian ini adalah Analisis Regresi Linier Berganda. Hasil penelitian menunjukkan murabahah, musyarakah dan murabahah secara simultan berpengaruh terhadap ROA. Murabahah secara parsial berpengaruh negatif signifikan terhadap ROA sedangkan Musyarakah dan Mudharabah bsecara parsial berpengaruh positif signifikan terhadap ROA.
Pengaruh Pembiayaan Murabahah terhadap Profitabilitas
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This study aims to identify and analyze the effect on the profitability of the murabaha financing. This research is associative causal. The study population used the financial statements that have been on going public. Sample is the balance sheet and income statement. The data analysis technique used is quantitative data to perform statistical analysis using linear regression analysis, analysis of the correlation coefficient, coefficient of determination analysis, hypothesis testing, and analysis using a t-test. The results showed that the influence of the murabaha financing with proven profitability calculations manually or by program. The conclusion is murabaha financing may affect the profitability of the PT Bank Muamalat Indonesia, Tbk. for the year 1997 to 2006.
Pembiayaan Murabahah terhadap Profitabilitas
2020
This study entitled: "The Effect of Murabahah Financing on Profitability at PT. BPR Syariah Harta Insan Karimah Parahyangan ". The purpose of this study was to determine the effect of murabahah financing on profitability at PT. BPR Syariah Harta Insan Karimah Parahyangan from 2012 to 2018. The research method used is descriptive method, while the data collection techniques used by the author are field and library research. Hypothesis testing uses simple linear regression analysis. Tests were carried out using SPSS 21 for windows software. Using a real level and a significance of 5%. Based on the results of research and discussion, it is known that murabahah financing has increased every year. Based on the results of simple linear regression, murabahah receivables have no effect on profitability (ROA).
Pengaruh Pembiayaan Murabahah dan Pembiayaan Istishna terhadap Profitabilitas
2021
Abstract. This study aims to determine the effect of murabahah and istishna financing on the level of profitability of the research objects used in this study are all Islamic commercial banks that use murabahah and istishna financing in Indonesia. The research method used is quantitative verification. This study uses secondary data with a sample of 5 Islamic commercial banks that use murabahah and istishna financing in Indonesia for the 2015-2019 observation time in quarterly financial reports or 100 observations. Hypothesis testing in this study uses multiple regression analysis. From the results of the tests conducted, it shows that murabahah financing and istishna financing have a significant effect in a positive direction on the level of profitability (ROA). For the sake of further research, it is suggested to add the research time span and add research variables. Keywords : Murabahah, Istishna, Profitability, ROA Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pem...
Fakultas Ekonomi dan Bisnis uin jakarta, 2020
This study aims to determine the effect of Musharaka and Murabahah financing on Return On Assets (ROA) at BPRS Harta, Karimah, either partially or simultaneously. The population of this study is BPRS Harta Insan Karimah. The data used are secondary data from the 2011 to 2019 quarterly financial reports. The data source is obtained from the website www.ojk.go.id. The method used to test this data is multiple linear analysis, simultaneous test (F test) and partial test (t test) and the data is processed using SPSS 22 software. Musharaka and Murabahah variables are independent variables while Return on Assets is dependent. Based on the simultaneous test, it was found that musyarakah and murabahah financing together had a positive effect on the profitability of BPRS Harta Insan Karimah. Partially musyarakah financing has a negative effect on BPRS Harta Insan Karimah. This shows that musharaka financing at BPRS Harta Insan Karimah has an effect on company profits but the effect is very low. Partially Murabahah financing has a positive effect on BPRS Harta Insan Karimah. This shows that the more murabahah financing conducted by BPRS, the higher the level of profitability (ROA).
Pembiayaan Murabahah, Pembiayaan Mudharabah, Pembiayaan Musyarakah, Profitabilitas
AKUNSIKA: Jurnal Akuntansi dan Keuangan, 2020
Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan Murabahah, Mudharabah dan Musyarakah terhadap Profitabilitas bank umum syariah di Indonesia periode Juni 2015-September 2018. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode penelitian deskriptif. Teknik analisis data pada penelitian ini antara lain uji asumsi klasik, analisis regresi linear berganda, Koefisien determinasi, serta pengujian hipotesis dengan menggunakan uji signifikansi parsial (uji-t) dan signifikansi simultan (uji-f). Penelitian ini menggunakan software SPSS untuk mengolah data.Hasil penelitian menunjukan pembiayaan murabahah secara parsial berpengaruh terhadap profitabilitas dengan nilai thitung sebesar 3,118 > ttabel 2,004 dengan signifikansi sebesar 0,003 < 0,05. Pembiayaan mudharabah secara parsial tidak berpengaruh terhadap profitabilitas dengan nilai thitung sebesar -0,010 > ttabel 2,004 dengan signifikansi 0,317 > 0,05. Pembiayaan musyarakah secara parsial b...
HUMAN FALAH, 2020
At this time sharia banking is growing rapidly in Indonesia. This can be seen from the increasing number of sharia banks in Indonesia with the development of Sharia Commercial Banks (SCB), Sharia Business Units (SBU), and Sharia People Financing Banks (SPFB). One of the most developed sharia banks in Indonesia is Sharia Commercial Banks (SCB) both in terms of fund raising and in terms of financing. Funding that is often done by Islamic Commercial Banks (ICB) is murabaha and musharaka. The purpose of this study is to determine how the influence of murabaha financing and musharaka financing on the provision of profits to Islamic Commercial Banks (ICB) either simultaneously or partially. The stages of the method that will be used in this research are research flow diagrams, data collection, literature study, problem identification, preprocessing, data analysis (data analysis used is multiple linear regression, normality test, classic assumption test (multicollinearity test and auto correlation test), statistical test (coefficient of determination (R 2), statistical F test, and statistical t test), the results of data analysis, final evaluation, and research approaches.The results of this study are murabaha financing variables have no effect and are not significant to the Return on Asset (ROA) variable) and the musharaka financing variable significantly influences the Return on Asset (ROA) variable, as well as the murabaha financing variable and the musharaka financing variable simultaneously significantly influencing the Return on Asset (ROA) variable. Pendahuluan Kegiatan usaha Bank Umum Syariah yaitu funding (penghimpunan dana) dari masyarakat, lending (penyaluran dana) ke masyarakat, dan service (jasa). Kegiatan usaha yang dilakukan oleh Bank Umum Syariah merupakan kegiatan usaha perbankan syariah yang paling lengkap di Indonesia. Pembiayaan yang dilaksanakan Bank Umum Syariah memiliki dampak yang luas bagi dunia usaha, kesejahteraan masyarakat, dan kegiatan perekonomian di Indonesia.
Pengaruh Pembiayaan Musyarakah Mudharabah dan Murabahah Terhadap Profitabilitas Bank BSI
Ranah Research, 2024
This research aims to analyze the influence of musyarakah, mudharabah and murabahah financing on the profitability (ROE) of Bank Syariah Indonesia for the 2013-2023 period. The Ordinary Least Squares (OLS) method was used to analyze the financial data of Bank Syariah Indonesia from 2013 to 2023. The results of the analysis show that the three types of financing, both partially and simultaneously, have a positive and significant effect on the financial performance of Bank Syariah Indonesia. financial performance of Bank Syariah Indonesia. profitability of Indonesian Sharia Bank. These findings underline the importance of effective asset and capital management in improving the financial performance of Islamic banks. Thus, this research provides a better understanding of the relationship between types of sharia financing and bank profitability, as well as providing guidance for sharia bank management in making decisions to achieve better financial performance in the future.