{"title":"Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas","authors":"S. Bahri","doi":"10.46367/jas.v6i1.502","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":352818,"journal":{"name":"JAS (Jurnal Akuntansi Syariah)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"JAS (Jurnal Akuntansi Syariah)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.46367/jas.v6i1.502","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 4
Abstract
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.