Measuring the Root Determinants of Profitability Based on Murabahah Margins and Musyarakah Profit Sharing

Kontigensi : Jurnal Ilmiah Manajemen Pub Date : 2023-12-12 DOI:10.56457/jimk.v11i2.462

Listiana Sri Mulatsih, Hermiyetti Hermiyetti, Jenita Jenita, Ngurah Pandji Mertha Agung Durya, Hartono Hartono

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Abstract

The purpose of this research is to analyze and test the factors that can affect Return on Equity atPT. Bukopin Sharia Bank.These factors include murabahah margin and musharakah profit sharing. This research is included in the category of quantitative descriptive research type with numerical model amd the data sourced from financial reports of PT. Bank Syariah Bukopin from the 2016-2023 period. The data were analyzed with IBM SPSS version 22 and analysis was carried out by several tests such as validity test, reliability test, classic assumption test, linear regression analysis and coefficient of determination test. The results of this study indicate that murabahah margin and musharakah profit sharing have a significant effect on ROE at PT. Bukopin Sharia Bank. The high margin and profit sharing provided by PT. Bank Syariah Bukopin can increase ROE and achieve optimal performance. The findings can be a reference in making policies for companies to increase margin and profit sharing so that customer satisfaction increases.

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根据 Murabahah 利润率和 Musyarakah 利润分享衡量盈利能力的根本决定因素

本研究的目的是分析和测试影响布卡平伊斯兰银行股本回报率的因素。这些因素包括穆拉巴哈（murabahah）保证金和穆沙拉卡（musharakah）利润分享。本研究属于定量描述性研究，采用数字模型，数据来源于布卡平伊斯兰银行的财务报告。布卡平伊斯兰银行2016-2023年期间的财务报告。数据使用 IBM SPSS 22 版本进行分析，并通过有效性检验、可靠性检验、经典假设检验、线性回归分析和判定系数检验等多项检验进行分析。研究结果表明，穆拉巴哈（murabahah）保证金和穆沙拉卡（musharakah）利润分享对 PT.布卡平伊斯兰银行的投资回报率有明显影响。布卡平伊斯兰银行提供的高保证金和利润分享对投资回报率有重大影响。布卡平伊斯兰银行提供的高利润率和利润分享可以提高投资回报率，实现最佳业绩。研究结果可为企业制定提高利润率和利润分享的政策提供参考，从而提高客户满意度。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Kontigensi : Jurnal Ilmiah Manajemen

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