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Factors Influencing Bank Muamalat's Profitability With Non-Performing Financing As Moderators Syarif, Magfira; Majid, Jamaluddin; Asse, Ambo; Sapa, Nasrullah Bin
Jurnal Ar-Ribh Vol 6, No 1 (2023): April 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i1.10630

Abstract

The research objective was to determine the effect of the capital adequacy ratio, financing to deposit ratio, and third party funds on profitability with non-performing financing as a moderating variable. This type of research is quantitative using secondary data processed through SPSS. The results of this study indicate that the capital adequacy ratio and the financing to deposit ratio have a significant effect on profitability but third party funds have no effect on profitability. Meanwhile, non-performing financing is not able to moderate the relationship between the capital adequacy ratio, financing to deposit ratio, and third party funds to profitability
Akad Musyarakah dan Musyarakah Mutanaqisah (MMQ) Dliyauddin, Dliyauddin; Caya, Rosdiyana; Basse, Rahman Ambo; Sapa, Nasrullah Bin
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 6 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15986992

Abstract

Musyarakah and Musyarakah Mutanaqisah (MMQ) are two types of syirkah contracts widely used in Islamic financial institutions as interest-free financing alternatives. These contracts are based on the principles of partnership, risk-sharing, and profit-sharing. This paper analyzes the theoretical and practical aspects of both contracts, focusing on their structure, legal foundations, advantages, and implementation challenges in the context of Indonesia.