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All Journal AKRUAL: Jurnal Akuntansi al-Uqud : Journal of Islamic Economics
Taudlikhul Afkar
Universitas PGRI Adi Buana Surabaya Fakultas Ekonomi Program Studi Akuntansi Ruang 402, Lantai 4 Jl. Dukuh Menanggal XII/4
Economics, Econometrics & Finance

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Influence Analysis Of Non Performing Financing By Profit-Loss Sharing Financing Contract To The Profitability Of Islamic Commercial Bank In Indonesia Taudlikhul Afkar
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p1-14

Abstract

This study discusses to analyze the influence of non performing financing (NPF) from financing for the results seen from Mudaraba and Musharaka contracts to the level of profitability of Islamic banks in Indonesia. The results of this study indicate inconsistency with the theory that profitability is influenced by non performing financing (NPF). This study shows the opposite result of non-performing financing (NPF) as measured from Mudaraba contract and Musharaka contract no significant effect on profitability level of Islamic Banks in Indonesia. Simultaneous tests also show results that have no significant effect. The results of this study indicate that Non Performing Financing does not always have an effect on profitability because the value of financing problem is relatively small.
PENGARUH PEMBIAYAAN USAHA MIKRO, KECIL, MENENGAH (UMKM), DAN KECUKUPAN MODAL TERHADAP KEMAMPUAN MENDAPATKAN LABA DARI ASET PERBANKAN SYARIAH DI INDONESIA Taudlikhul Afkar
al-Uqud : Journal of Islamic Economics Vol. 1 No. 2 (2017): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.249 KB) | DOI: 10.26740/al-uqud.v1n2.p183-201

Abstract

The purpose of this research is to know the influence of sharia financing by the real sector through micro, small and medium enterprises (SMEs) and the influence of capital adequacy of Islamic Banking in Indonesia in order to earn profit by using managed assets. This study uses a quantitative approach that analyzes secondary data from financial statements Islamic Banking in Indonesia period 2012-2015. Sampling technique using purposive sampling with the ratio of each variable as a unit of analysis. The analysis used multiple linear regression with t test partially. The results showed that the influence of Islamic financing of micro, small and medium enterprises (SMEs) on the ability to get a very significant profit partially by 0.708 or 70.8%, while the influence of capital adequacy as measured by Capital Adequacy Ratio (CAR) -0.519 or -51.9%. The Effect of micro, small and medium enterprises (SMEs) financing and Capital Adequacy of Islamic Banking in obtaining profit amounts to 55.7%. This research shows that the financing of UMKM given by Islamic Banking gives an important role for entrepreneurs to develop his business with sharia scheme. 
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