PENGARUH PEMBIAYAAN MURABAHAH, IJARAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH

PENGARUH PEMBIAYAAN MURABAHAH, IJARAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH

murabahah; ijarah; musyarakah; profitability

This study aims to determine the effect of murabahah financing, ijarah financing, and musyarakah financing on profitability at Indonesian Islamic Banks. This research is quantitative, using secondary data sources obtained from Indonesian Islamic Commercial Banks for 2016 - 2022. The sampling method uses a purposive sampling
method, obtaining a total sample of 6 Islamic Commercial Banks for 7 years so that 38 annual reports were obtained. Methods of data analysis using descriptive analysis test, panel data regression test, classical assumption test, model feasibility test, using Eviews version 12. The results showed that murabahah financing had a positive and significant effect on profitability, ijarah financing had a negative and insignificant effect on
profitability, and musyarakah financing had a negative and significant effect on profitability.

Siti Zahrah, Dyarini

http://jam.stieykpn.ac.id/index.php/jam/issue/view/147

STIE YKPN Yogyakarta

Desember 2023

Sri Wahyuni

ISSN 2621-7880 (Online) /1978-3116 (Cetak)

PDF

Indonesian

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Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2023