Amanda, Jihan
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THE EFFECT OF MURABAHAH, MUDHARABAH, MUSYARAKAH AND CAPITAL ADEQUACY RATIO FINANCING ON PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA WITH NON PERFORMING FINANCING RATIO AS MODERATING VARIABLES Amanda, Jihan
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.995 KB)

Abstract

The purpose of this study was to determine the effect of murabahah, mudharabah, musyarakah, and capital adequacy ratios partially and simultaneously on profitability in Islamic Commercial Banks in Indonesia. In addition, this study also aims to test whether non-performing financing variables are able to moderate the relationship between each of the murabahah, mudharabah, musyarakah and capital adequacy ratio variables to profitability in Islamic Commercial Banks in Indonesia. The population of this research is as many as 13 Sharia Commercial Banks with years of observation starting from 2008 to 2017. Samples were selected using the purposive sampling method. The method of data analysis uses multiple regression and moderating regression analysis. The results of this study indicate that murabahah financing and capital adequacy ratios have a positive and significant effect on profitability. Mudharabah financing has a positive and not significant effect on profitability. While Musyarakah financing has a negative and not significant effect on profitability. The results of the moderating variable indicate that non-performing financing has a significant effect as a moderating variable both between murabahah, mudharabah and musyarakah financing towards profitability. Conversely, non-performing financing does not have a significant effect as a moderating variable between capital adequacy ratio to profitability.
Program KKNM Kampus Berdampak Sebagai Wadah Pemberdayaan Masyarakat Melalui Pendidikan Bahasa Inggris Dan Inovasi Pengelolaan Sampah Menjadi Pupuk Kompos Dan Paving Block di Desa Gardusayang Kecamatan Cisalak Anjani, Meli; Widriana, Wiroh; K, Tiara Azzahra; D, Rida Stevani; Amanda, Jihan; Hidayat, Taufiq
Jurnal Kolaborasi Pengabdian Masyarakat Fakultas Ilmu Administrasi Volume 3 Issue 2, Desember 2025
Publisher : Fakultas Ilmu Administrasi Universitas Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37950/jkpemasfia.v3i2.2395

Abstract

Abstrak Program KKNM Kampus Berdampak Universitas Subang di Desa Gardusayang, Kecamatan Cisalak, dilaksanakan untuk memberdayakan masyarakat melalui dua program utama, yaitu pendidikan bahasa Inggris dasar bagi siswa sekolah dasar dan inovasi pengelolaan sampah. Penelitian ini menggunakan pendekatan Participatory Action Research (PAR) dengan melibatkan masyarakat secara aktif dalam setiap tahapan kegiatan. Subjek kegiatan meliputi siswa SDN Gardusayang, kelompok tani, serta Karang Taruna. Data dikumpulkan melalui observasi, wawancara, kuesioner sederhana, dan dokumentasi, kemudian dianalisis secara deskriptif kualitatif. Hasil menunjukkan peningkatan signifikan keterampilan bahasa Inggris siswa, di mana lebih dari 70% mampu memperkenalkan diri dan menjawab salam sederhana setelah pelatihan. Pada aspek lingkungan, masyarakat berhasil mengolah sampah organik menjadi pupuk kompos serta limbah plastik menjadi paving block, yang diperkuat dengan penyediaan 27 unit tempat sampah terpilah (5 unit ganda dan 17 unit tunggal) yang tersebar di wilayah Kedusunan 1 RW 1 dan RW 2. Upaya ini tidak hanya meningkatkan kesadaran ekologis tetapi juga membuka peluang ekonomi produktif. Dengan demikian, integrasi pendidikan berbasis masyarakat dan inovasi pengelolaan lingkungan terbukti efektif menciptakan dampak positif berkelanjutan yang dapat direplikasi di desa lain. Kata Kunci: KKNM, pemberdayaan masyarakat, pendidikan bahasa Inggris, pengelolaan sampah, kompos, paving block.   Abstract The KKNM Kampus Berdampak Program of Universitas Subang in Gardusayang Village, Cisalak District, was implemented to empower the community through two main initiatives: basic English education for elementary school students and innovative waste management. This study employed a Participatory Action Research (PAR) approach, actively involving the community in each stage of the program. The participants included students of SDN Gardusayang, local farmers’ groups, and youth organizations. Data were collected through observation, interviews, questionnaires, and documentation, then analyzed using descriptive qualitative methods. The results showed a significant improvement in students’ English skills, with more than 70% able to introduce themselves and respond to greetings after the program. On the environmental aspect, the community successfully processed organic waste into compost and plastic waste into paving blocks, supported by the provision of 27 segregated waste bins (5 double units and 17 single units) installed in Sub-Hamlet 1, especially in RW 1 and RW 2. This initiative fostered ecological awareness as well as potential economic opportunities. Therefore, the integration of community-based education and environmental innovation proved effective in generating sustainable positive impacts that can be replicated in other rural areas. Keywords: KKNM, community empowerment, English education, waste management, compost, paving block.