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All Journal Jurnal Akuntansi Indonesia Jumat Ekonomi: Jurnal Pengabdian Masyarakat
Monica Olivia
IAIN PONTIANAK
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah terhadap Profitabilitas pada PT Bank BNI Syariah Fachrurrazi Fachrurrazi; Monica Olivia
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.2.168-181

Abstract

This research aims to examine the effects of murabaha, mudharaba and musyaraka financing on the profitability in BNI Syaria Bank for the period 2010-2018. The research method used is descriptive kuantitatif methods. The data collection techniques carried out are the documentation study method and literature study. This research used secondary data obtained from financial statements that have been publication on BNI Syaria Bank website.  The analysis technique that used in this research is multiple linear regression with a significance level of 5% and help of SPSS version 20. The results in this research indicates that (1)Murabaha, mudharaba, and musyaraka simultaneously influence the probability, (2)Murabaha has negative significant effect on Profitability, (3)Mudharaba has positive significant effect on Profitability, and (4)Musyaraka has not significant effect on Profitability of BNI Syaria Bank. Keywords: Murabaha, Mudharaba, Musyaraka, ProfitabilityPenelitian ini bertujuan untuk mengetahui pengaruh antara pembiayaan murabahah, mudharabah, dan musyarakah terhadap profitabilitas pada Bank BNI Syariah untuk periode 2010-2018. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Adapun teknik pengambilan data adalah dengan studi dokumentasi dan studi pustaka. Penelitian ini menggunakan data sekunder dari laporan keuangan yang diperoleh melalui website Bank BNI Syariah. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan tingkat signifikansi 5% dan dibantu oleh program SPSS versi 20.0 for windows. Hasil dalam penelitian ini menunjukkan bahwa (1) Murabahah, Mudharabah, dan Musyarakah secara simultan memiliki pengaruh signifikan terhadap profitabilitas, (2) Murabahah memiliki pengaruh negatif signifikan terhadap Profitabilitas, (3)Mudharabah memiliki pengaruh positif signifikan terhadap Profitabilitas, (4)Musyarakah tidak memiliki pengaruh signifikan terhadap Profitabilitas pada PT Bank BNI Syariah.Kata kunci: Murabahah, Mudharabah, Musyarakah, Profitabilitas.
Model Pendampingan Activity-Based Costing Digital untuk Penguatan Manajemen Biaya Produk Pertanian Lokal Kalimantan Barat Pratiwi Kurniati; Syahbudi Syahbudi; Dwi Surya Atmaja; Verdianti Verdianti; Fitri Jayanti; Dini Lestary; Monica Olivia; Fitri Giani; Novi Nurmayanti
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v7i1.7328

Abstract

This community service activity aimed to strengthen the capacity of 20 farmer group participants under CV. Duta Alam in Ketapang Regency, West Kalimantan, in managing production costs for local agricultural products. The main problem faced by the partners was the limited ability to record, classify, and calculate production costs accurately. Most farmers still relied on manual records and market prices when determining selling prices. The success indicators of this program were measured by a participant attendance rate of 80% and a quantifiable improvement in digital literacy and cost management skills. The results showed that initially, 65% of participants recorded farming costs regularly, but 75% used handwritten records, and 75% had never heard of Activity-Based Costing. After the mentoring activity, all 20 participants successfully met the competency standards, demonstrating the ability to identify production activities, classify overhead costs, and utilize spreadsheets to compare traditional costing with Activity-Based Costing for durian, jengkol, petai, and matoa seedlings. The activity concluded that digital-based Activity-Based Costing effectively overcomes the farmers' technological constraints and supports more accurate cost calculation. Theoretically, this activity demonstrates that the Activity-Based Costing (ABC) method can be adaptively applied to small-scale agriculture through simplified digital tools. Practically, this mentoring significantly enhances the farmers' economic independence by ensuring precise product pricing, minimizing potential financial losses, and accelerating the digital transformation of traditional farmer groups in cost management.
Co-Authors Dini Lestary Dwi Surya Atmaja Fachrurrazi Fachrurrazi Fitri Giani Fitri Jayanti Novi Nurmayanti Pratiwi Kurniati Syahbudi Syahbudi Verdianti Verdianti