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Journal : Journal of Contemporary Information Technology, Management, and Accounting

The Effect of Financing Trading, Profit Sharing and Ijarah to Falah in Sharia Banks Imam Mas’ud; Eko Setiawan; Norita Citra Yuliarti
Journal of Contemporary Information Technology, Management, and Accounting Vol 1 No 1 (2020): Behavioral Information System in Private Sector Organizations
Publisher : Perkumpulan Praktisi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.5527977

Abstract

Each industry or individual cannot be separated from the need for funding to finance the industry or carry out consumption. Financing can be very crucial because this financing factor is as the key of development of Islamic business in the future. Ideally, Islamic Bank financing is dominated by the principle of purchase and sales financing, the principle of profit-sharing financing and the principle of ijarah financing where those financing is held using bargaining agreements and profit-sharing which must be agreed by sharia principle. This research examines the effect of information content on the principle of purchase and sales financing, the principle of profit-sharing financing and the principle of ijarah financing to falah of Islamic bank (BUS). This sample uses purposive sampling method in BUS that exists and releasing financial statements between 2011 and 2016 in which they are not loss. Data is collected from Bank Indonesia and the BUS website's. The result of this research using Structural Equation Modeling (SEM) shows that two variables which are the principle of purchase and sales financing and the principle of profit-sharing financing have positive significantly affect to falah in Islamic bank.
Co-Authors Ach. Syahfrudin Syahfrudin Achmad Hasan Hafidzi Ade puspito Afroh, Ibna Kamelia Fiel Afroh, Ibna Kamilia Fiel Alivy Dinda Deviana Alwan Sri Kustono Amalia Virgi Effendy Anggik Agus Setiawan Ari Nuvitasari Ari Sita Nastiti Ari Sita Nastiti Ari Sita Nastiti, Ari Sita Nastiti Ari Sita Nastiti Aspirandi, Rendy Mirwan Aulin, Gardina awatiful azza, awatiful Bahtiar Adi Darmawan Bayu Wijayantini, Bayu Budiono Budiono Budiono, Budiono Cintia Wulandari Davit Rahman Devi Wulandari Devi Wulandari Diana Fatma Hidayah Eko Setiawan Faizaturruhaniah Faizaturruhaniah Fajar Dwi Safitri Fiel Afroh, Ibna Kamilia Fitri Wulandari Fitriya, Elok Fizaini, Muhammad Gardina Aulin Nuha Halim, Moh Hidayanti, Rasta Seviafani Hidayatullah Hidayatullah Imam Mas'ud Intania Pramaiswari Puteri Irma Fatimah Khairunnisa, Firstia Nurlaili Ledi, Ledi Klarismawati Lia Rachmawati M. Dimas Alfansyah K Maharani, Astrid Martiana, Nina Maya Ilma Navi’ah Melda Kusuma Wardani Moh. Firman Ardiansyah Muhammad Anwarul Putra Muhammad Mufarrihul Fuad MZ, Era Inziaj Nastiti , Ari Sita Ni Nyoman Putu Martini G Nina Martiana Nur Chatib, Novi Dian Puspitasari, Dania Puteri, Intania Pramaiswari Putri, Nailah Cahaya Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi Retno Murwanti Riyanto Setiawan Suharsono Safitri, Jasmine Istiva Santoso, Moch Saputri, Agustina Eka Setiawan, Andika Putra Sofi, Aulia Firdatus Sofia Rhosma Dewi Sulistyowati Sulistyowati Susbiyani, Arik Syahfrudin, Ach. Syahfrudin ThIbna Kamelia Fiel Afroh Tiara Aulia Tira Safira Trisna Bela Sirmadani Wahyu Eko Setianingsih Wardhana, Danu Indra Widyani, Inneke Putri Yesinia, Nur Ida Yohanes Gunawan Wibowo Yuli Nartati Yulinartati Yulinartati Yulinartati Zahirah, Zihan Zihan Zahirah