Annisa Putri Kartini
STIE Sutaatmadja, Subang , Indonesia

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ANALYSIS OF MUDHARABAH FINANCING AND MUSYARAKAH FINANCING OF ISLAMIC COMMERCIAL BANKS IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC Sri Mulyati; Bambang Sugiharto; Syifa Ariella Putri; Annisa Putri Kartini
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol 4 No 2 (2023)
Publisher : STIESA Press

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Abstract

This study aims to determine the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic and whether there are differences in mudharabah financing and musyarakah of Islamic commercial banks in Indonesia before and during the Covid-19 pandemic. This study used samples on Islamic commercial banks registered with the Financial Services Authority with conditions before (2018-2019 period) and during the Covid-19 pandemic (2020-2021 period). The data used in the study were secondary data with data collection techniques using online data tracing and analyzed using a quantitative descriptive method that compared data on mudharabah financing and islamic commercial bank musyarakah before and during the Covid-19 pandemic on annual financial statements and tested using a test tool, namely a paired sample t-test. The results of this study can be concluded that the development of mudharabah financing and musyarakah of Islamic commercial banks before and during the Covid-2019 pandemic experienced fluctuating developments. Then there is no significant difference between mudharabah and musyarakah financing of Islamic commercial banks in Indonesia before and during the covid-19 pandemic.