Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah, dan Istishnaâ€TM terhadap Tingkat Profitabilitas Bank Umum Syariah di Indonesia
| Main Authors: | Andriani, Maida Sari |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | ind |
| Terbitan: |
P3M Politeknik Negeri Banjarmasin
, 2021
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| Subjects: | |
| Online Access: |
https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1170 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1170/920 |
| ctrlnum |
article-1170 |
|---|---|
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah, dan Istishna’ terhadap Tingkat Profitabilitas Bank Umum Syariah di Indonesia</title><title lang="id-ID">PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, MUSYARAKAH DAN ISTISHNA’ TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA</title><creator>Andriani</creator><creator>Maida Sari</creator><subject lang="en-US">mudharaba; musyaraka; murabaha; istishna;</subject><subject lang="id-ID">mudharabah; musyaraka; murabahah; istishna’; ROA</subject><description lang="en-US">The aim of the research is to determine the effect of murabaha, mudharaba, musyarakah and istishna financing on the level of profitability (ROA) of Islamic Banks(IB) in Indonesia. The result shows that score of R2 less then 50% which implied that the model of the research is not sufficient in explaining the ROA level in IBs. It is aligned with the previous study that used similar dependent and independent variables. Murabaha, mudharaba, musyarakah and istishna financing simultanuously and significantly affect the level of profitability in IBs. Mudharaba financing significantly and positively affects the level of profitability while musyaraka financing significantly and negatively affects the level of profitability of IBs. In contrary, istishna and murabaha financing does not significantly affects the level of profitability.</description><description lang="id-ID">Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah, mudharabah, musyarakah dan istishna’ terhadap tingkat profitabilitas (ROA) pada bank Umum Syariah (BUS) di Indonesia. Hasil penelitian menunjukan nilai R2 kurang dari 50% menunjukan bahwa model penelitian ini belum cukup representatif untuk menjelaskan variabel yang mempengaruhi ROA pada BUS . Hal ini sejalan dengan penelitian sebelumnya yang menggunakan variabel dependen dan independen serupa. Pembiayaan murabahah, mudharabah, musyarakah dan istihishna’ secara simultan berpengaruh signifikan terhadap tingkat profitabilitas BUS. Secara parsial pembiayaan mudharabah berpengaruh signifikan dan positif dan pembiayaan musyarakah berpengaruh signifikan negatif terhadap profitabilitas BUS. Selanjutnya pembiayaan isthishna’ dan pembiayaan murabahah tidak berpengaruh signifikan terhadap profitabilitas BUS.</description><publisher lang="en-US">P3M Politeknik Negeri Banjarmasin</publisher><date>2021-12-31</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1170</identifier><identifier>10.31961/ijaaf.v1i2.1170</identifier><source lang="en-US">Indonesian Journal of Applied Accounting and Finance; Vol. 1 No. 2 (2021): December; 193-209</source><source>2828-8572</source><source>10.31961/ijaaf.v1i2</source><language>ind</language><relation>https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1170/920</relation><rights lang="en-US">Copyright (c) 2022 Andriani Andriani, Maida Sari Bahit</rights><rights lang="en-US">https://creativecommons.org/licenses/by/4.0</rights><recordID>article-1170</recordID></dc>
|
| language |
ind |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:Journal |
| author |
Andriani Maida Sari |
| title |
Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah, dan Istishnaâ€TM terhadap Tingkat Profitabilitas Bank Umum Syariah di Indonesia |
| publisher |
P3M Politeknik Negeri Banjarmasin |
| publishDate |
2021 |
| topic |
mudharaba musyaraka murabaha istishna mudharabah murabahah istishnaâ€TM ROA |
| url |
https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1170 https://ejurnal.poliban.ac.id/index.php/IJAAF/article/view/1170/920 |
| contents |
The aim of the research is to determine the effect of murabaha, mudharaba, musyarakah and istishna financing on the level of profitability (ROA) of Islamic Banks(IB) in Indonesia. The result shows that score of R2 less then 50% which implied that the model of the research is not sufficient in explaining the ROA level in IBs. It is aligned with the previous study that used similar dependent and independent variables. Murabaha, mudharaba, musyarakah and istishna financing simultanuously and significantly affect the level of profitability in IBs. Mudharaba financing significantly and positively affects the level of profitability while musyaraka financing significantly and negatively affects the level of profitability of IBs. In contrary, istishna and murabaha financing does not significantly affects the level of profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah, mudharabah, musyarakah dan istishna’ terhadap tingkat profitabilitas (ROA) pada bank Umum Syariah (BUS) di Indonesia. Hasil penelitian menunjukan nilai R2 kurang dari 50% menunjukan bahwa model penelitian ini belum cukup representatif untuk menjelaskan variabel yang mempengaruhi ROA pada BUS . Hal ini sejalan dengan penelitian sebelumnya yang menggunakan variabel dependen dan independen serupa. Pembiayaan murabahah, mudharabah, musyarakah dan istihishna’ secara simultan berpengaruh signifikan terhadap tingkat profitabilitas BUS. Secara parsial pembiayaan mudharabah berpengaruh signifikan dan positif dan pembiayaan musyarakah berpengaruh signifikan negatif terhadap profitabilitas BUS. Selanjutnya pembiayaan isthishna’ dan pembiayaan murabahah tidak berpengaruh signifikan terhadap profitabilitas BUS. |
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