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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Administrasi Bisnis dan Inovasi Jurnal Akuntansi Kompetif Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Jurnal Manajemen, Organisasi, Dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Bisnis Kompetitif Jurnal Informatika Ekonomi Bisnis JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS) E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Aries Tanno
Universitas Andalas
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN IJARAH TERHADAP PROFITABILITAS PADA KOPERASI KONSUMEN SYARIAH DI KOTA BUKITTINGGI DAN KABUPATEN AGAM Fitri Yanti; Anne Putri; Aries Tanno; Hesi Eka Puteri; Nanda Hendra
Jurnal Ekonomi Bisnis Kompetif Vol 5 No 2 (2026): JURNAL BISNIS KOMPETIF (JBK) 2026
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/bisniskompetif.v5i2.2999

Abstract

This study is motivated by the importance of Islamic financing management in improving the profitability of Sharia Consumer Cooperatives. Murabahah and ijarah financing are the most widely implemented contracts; however, their contributions to profitability remain inconsistent. This study aims to examine the effect of murabahah and ijarah financing on the profitability of Sharia Consumer Cooperatives in Bukittinggi City and Agam Regency. The research employed a quantitative approach with a causal associative design. Secondary data were collected from the annual financial statements of six Sharia Consumer Cooperatives during the 2020–2024 period, selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination analysis. The results indicate that, partially, murabahah financing has a positive and significant effect on profitability, while ijarah financing has no significant effect. Simultaneously, murabahah and ijarah financing significantly influence profitability, with a coefficient of determination of 44.0%. It can be concluded that murabahah financing is the dominant factor contributing to cooperative profitability, whereas the optimization of ijarah financing is still needed to further improve the financial performance of Sharia Consumer Cooperatives
Co-Authors Adriani Adnani Altania, Shendy Ananda Yuliska Rahma Andre Agassy Angga Pebri Ardimis Anne Putri Anne Putri Annisa Cempaka Devi Aprileny Aprileny Charoline Cheisviyanny Delfi Hurnis Dian Rahmawaty Dona Marvita Rais F Friscayuarisanti Fadiah Rama Wangsa Fahlevi, Mochammad Fauzan Misra Fitri Yanti Friscayuarisanti, F Harry Hidayat Kamil Hesi Eka Puteri Hesi Eka Puteri Ilham Wahyudi Imran Imran Karina Elsani Kartika, Elvirha Dwi Kevry Ramdany Kuliman Laravia Nendri Mairinal Avis Mochammad Fahlevi Mutiara Qhorizon Nanda Hendra Nike Audina Nila Gemala Novatania, Elsa Putra, M. Shama Putri, Ane Rahmat Kurniawan Rindy Citra Dewi Romzi Rahman Sari, Laynita SITI MARYAM Suci Ramadani Suhanda Suhanda Wangsa, Fadiah Rama Winda Sari