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All Journal Islam Futura J-EBIS (Jurnal Ekonomi dan Bisnis Islam) At-Tafkir Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Ihtiyath : Jurnal Manajemen Keuangan Syariah AT-TASYRI' Jurnal Ilmiah Prodi Muamalah AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Lentera:Indonesian Journal of Multidisciplinary Islamic Studies Jurnal Investasi Islam Share: Jurnal Ekonomi dan Keuangan Islam Al-Hiwalah : Journal Syariah Economic Law Multazam : Jurnal Manajemen Haji dan Umrah Kanun: Jurnal Ilmu Hukum JURISTA : Jurnal Hukum dan Keadilan JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan ASNAF Jurnal Ilmiah Mahasiswa
Muhammad Dayyan
IAIN Langsa
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Profitabilitas BPRS di Indonesia: Perspektif Nisbah Bagi Hasil Mudharabah, Musyarakah, dan Murabahah Tahun 2010-2021 Fitria Andriany; Muhammad Dayyan
JIM: Jurnal Ilmiah Mahasiswa Vol 7, No 2 (2025): Oktober 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jim.v7i2.12390

Abstract

This study aims to analyze the influence of profit-sharing ratios in Islamic financing products—including mudharabah, musyarakah, and murabahah—on Return on Assets (ROA) of Islamic Rural Banks (BPRS) in Indonesia during the 2010-2021 period. The research method employed is quantitative with a total sampling approach, where the entire population of BPRS operating in 2021—totaling 163 entities—was included as samples. Time-series data spanning 10 years (2012-2021) was collected from financial reports published by the Financial Services Authority (OJK). The research findings reveal varied outcomes: partially, the mudharabah profit-sharing ratio shows no significant effect on ROA (sig. 0.914 > 0.05), while both musyarakah (sig. 0.000 < 0.05) and murabahah (sig. 0.005 < 0.05) demonstrate positive and significant influences. Simultaneously, all three financing variables collectively exert a significant effect on ROA (F-test sig. 0.002 < 0.05). The research implications indicate that optimal financing composition strategies—with emphasis on musyarakah and murabahah—can be key to enhancing BPRS profitability. These findings suggest the need for evaluating the effectiveness of mudharabah schemes in contributing to BPRS' financial performance.
Co-Authors Ade Fadillah FW Pospos Ainun Mardhiah Ajidar Matsyah Al-Dinsaadi, Muslich Amalya Ridwan Ari, Teuku Bawono, Royan Daud, Zulfikar Dayana, Helmi Desi Tamida Desi Tamida Early Ridho Kismawadi, Early Ridho Fahriansah Fahriansah Faisal Faisal febi febi Fitria Andriany Hafas Furqani Hisan, Khairatun Iqbal Ilham Jenni Pri Andini Juprianto Juprianto M. Yahya Mansyur Masdalifah Sembiring Melyana, Rina Muhammad Khaidir Muhammad Riza Muhammad Riza Muliana Muliana Mustafa Omar Mohammed Muzakkir Nanda Safarida Nanda Nanda, Nanda Safarida Nur Anisa Nurjanah Nurlinda Nurlinda, Nurlinda Pospos, Ade Fadilah Rifyal Dahlawy Chalil Rifyal Dahlawy Chalil Safwandi Syahrizal Abbas Tajul Ula Tarlis, Andi Uci Dinda Ayu Bestari Yoesa, Asriandi Yulia Safarni