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All Journal At Tawazun Jurnal ekonomi Islam Study of Scientific and Behavioral Management (SSBM)
Indrawati, Ria
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect Of Mudharabah, Murabahah, And Ijarah Financing On Profitability (Roa) At Islamic Commercial Banks In Indonesia 2015-2017 Indrawati, Ria
AT TAWAZUN: Jurnal Ekonomi Islam Vol 1 No 3 (2021): Volume 1 Nomor 3, Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/attawazun.v1i3.26116

Abstract

ABSTRACT- This study aims to determine the effect of mudharabah, murabahah and ijarah financing on profitability (ROA) at Islamic commercial banks in Indonesia in 2015-2017. Sampling in this study were 13 Islamic commercial banks registered with the Financial Services Authority in the period June 2015-November 2017. Islamic banking also requires good performance supervision by banking regulators. One indicator to assess the financial performance of a bank is to look at the level of profitability. The method used in this study is a quantitative approach with data analysis techniques used, namely classical assumption test, descriptive statistics and hypothesis testing. The results of this study are mudharabah financing has a negative and significant effect on ROA, murabahah financing has a positive and insignificant effect on ROA, ijarah financing has a positive and insignificant effect on ROA, and simultaneously mudharabah, murabahah and ijarah financing have a significant effect. affect. affect the profitability of ROA at the bank. general sharia law in Indonesia in 2015-2017. Keywords: Mudharabah, Murabahah, Ijarah, Profitability (ROA)
Penerapan dan Kendala Akuntansi Akad Mudharabah Pada Pembiayaan Perbankan Syariah Berdasarkan PSAK 105 Katman, Muhammad Nasri; Indrawati, Ria
Study of Scientific and Behavioral Management Vol 1 No 3 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v1i3.18327

Abstract

Pembiayaan mudharabah adalah pembiayaan yang disalurkan Lembaga Keuangan Syariah kepada masyarakat untuk memaksimalkan operasi produksi. Dalam pelaksanaannya, pembiayaan mudharabah harus sesuai dengan PSAK 105. Mudharabah adalah akad kerjasama antara pemilik modal dan pengelola modal dimana keuntungan dan kerugian dibagi berdasarkan kesepakatan beberapa pihak yang terlibat. Dalam suatu transaksi pembiayaan yang dikorbankan, akad mudharabah syariah merupakan akad transaksi yang sangat familiar bagi dunia keuangan syariah saat ini, karena akad mudharabah sendiri merupakan akad kerjasama antara kedua pihak, dimana salah satu pihak berperan sebagai pemilik modal dan pihak lain bertindak sebagai pengelola modal dari suatu usaha tertentu dengan nisbah bagi hasil (profit) sesuai kesepakatan kedua belah pihak. Adapun kendala dalam akad mudharabah yaitu Bank enggan berpartisipasi pada instumen Profit Loss Sharing (PLS) karena beberapa alasan, diantaranya adalah risiko interen pada bank, tambahan biaya monitoring, kurangnya transparansi dan keengganan para deposan untuk mengambil risiko. Kata Kunci:    Akuntansi, Pembiayaan, Pembiayaan Mudharabah, PSAK 105, Perbankan Syariah.
Co-Authors Katman, Muhammad Nasri