Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Imeh Siti Fatimah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pembiayaan Mudharabah, Musyarakah Dan Non Performing Financing Terhadap Return On Asset Pada Bank Umum Syariah Imeh Siti Fatimah; Nana Diana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i1.2402

Abstract

This study aims to determine the relationship between mudharabah, musharaka financing and NPF on ROA in Sharia Commercial Banks registered at Bank Indonesia period 2011-2018. The method used is descriptive verification with a quantitative approach that is through the classic assumption test, multiple linear regression analysis, and hypothesis testing using the T-test, F-test and the coefficient of determination (R2) test. Testing data is processed by using SPSS 22 software. While the data used are secondary data with quantitative data types. The population of this study is 14 Sharia Commercial Banks with a sampling method that is purposive sampling, so that the number of observations obtained is 4 Sharia Commercial Banks. Based on the results of the T-test, mudharabah financing has a positive effect on ROA. Musharaka financing has a negative effect on ROA, and NPF has a negative effect on ROA. Simultaneously all independent variable influences the dependent variable. While the results of the R2 indicate that ROA is influenced by mudharabah, musharaka and NPF financing by 52.3% and the remaining 47.7% is influenced by other variables outside the study.
Co-Authors Nana Diana