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All Journal Proceedings of Annual Conference for Muslim Scholars International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2)
Rabbani, Didin Burhanuddin
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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The THE EFFECT OF MUDHARABAH FINANCING ON THE ROA (RETURN ON ASSET) IN SHARIA COMMERCIAL BANKS FOR THE PERIOD 2014-2019 Sholihah, Imro’atus; Salwa, Alivia Meisda; Rabbani, Didin Burhanuddin
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v1i2.27

Abstract

The development of the sharia economy in Indonesia continues to experience rapid development, especially in the banking sector. Where the banking world is given a great opportunity by the government to carry out its business activities based on sharia principles. As a financial institution, Islamic banks must have differences with conventional banks, especially in terms of financing. Islamic banks are more focused on financing with the principle of profit sharing which is expected to be able to meet the criteria of liquidity, profitability, and solvency. To achieve high profitability, funds are required in appropriate financing. One of the ratios to measure the level of profitability is the Return On Asset (ROA) ratio. The purpose of this study is to determine whether there is an effect of Mudharabah financing on ROA generated by Islamic Commercial Banks for the 2014-2019 Period. This research method is included in the type of quantitative research with an associative approach. Population is taken from the annual report of 14 Islamic Commercial Banks. The sampling technique used simple random sampling. The research sample was obtained in the form of the annual financial reports of 5 Islamic Commercial Banks for the period 2014-2019. Where the data collection uses secondary data obtained from the Banking Statistic Report published by the Financial Services Authority (OJK) and the annual Financial Report published by each Islamic Commercial Bank. The results of testing the regression coefficients by coefficients obtained the sig value of mudharabah financing of 0.717 > 0.05. This means that the independent variable mudharabah has no significant effect on the dependent variable Return on Assets (ROA). So this shows that Ho is accepted and Ha is rejected, with the conclusion that partially mudharabah financing has no significant effect on the Return on Assets (ROA) of Islamic Commercial Banks for the 2014-2019 period.
Penanaman Nilai-Nilai Ketauhidan Pada Anak Usia Dini Melalui Kearifan Lokal Mahbubah, Latifatul; Rabbani, Didin Burhanuddin
Proceedings of Annual Conference for Muslim Scholars Vol 7 No 1 (2023): AnCoMS, Desember 2023
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36835/ancoms.v7i1.517

Abstract

Indonesia is the largest country with a Muslim population. Therefore, instilling monotheism (tauhid) in young children, where they are the nation's next generation, is very important, especially at this time. The onslaught of liberal currents that continue to emerge is a very serious threat and needs to be addressed as soon as possible. Kiyai Langgar in Teja Timur Village, Pamekasan District carries out activities to instill monotheism (tauhid) in early childhood and packages it using local wisdom, namely using regional languages, so that children not only learn monotheism (tauhid), but also learn regional languages that they do not learn in formal schools. This research was carried out using descriptive qualitative research with data collection techniques using interviews, observation and documentation. The results of the research show that this activity, which is carried out almost every day, is carried out using the listening-imitating method (sam’iyah syafahiyah) and collaborated with repeated learning (drill). Uniquely, this activity is contested every year to increase children's enthusiasm for learning
Co-Authors Mahbubah, Latifatul Salwa, Alivia Meisda Sholihah, Imro’atus