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p-Index From 2021 - 2026
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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Afrida, Riga
Unknown Affiliation
Economics, Econometrics & Finance

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The Effect of Profit Sharing Financing and Trading on Financial Performance: FDR as a Moderating Variable at Bank Aceh Syariah Afrida, Riga; Hastuti, Cut Sri Firman; Rahmazaniati, Linda
Jurnal Akuntansi & Keuangan Unja Vol 11 No 01 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i01.52366

Abstract

This study aims to assess how profit-sharing financing and sale-based financing affect financial performance (Return on Assets/ROA) and to re-examine the role of the Financing to Deposit Ratio (FDR) as a moderating variable in the relationship between profit-sharing and sale-based financing and financial performance (ROA). The population of this study is based on the monthly financial statements of Bank Aceh Syariah published from January 2020 to December 2024, totaling 60 reports. The sample selection in this study was conducted using the total sampling method. Data analysis was carried out using moderated regression analysis (MRA). The data were processed using SPSS version 26, yielding results that indicate that profit-sharing financing partially has no effect on financial performance (ROA), while sale-based financing partially has a significant effect on financial performance (ROA). The Financing to Deposit Ratio (FDR) is unable to moderate the relationship between profit-sharing and sale-based financing and financial performance (ROA). Simultaneously, profit-sharing and sale-based financing are found to influence financial performance (ROA) at Bank Aceh Syariah.
Co-Authors Hastuti, Cut Sri Firman RAHMAZANIATI, LINDA