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The Influence of Receivables, Financing, and Non-Profit Sharing on the Profitability of Sharia Commercial Banks in Indonesia Farida, Ida; Putri, Tutik Sukmalasari; Susianti, Nurul; Fitriani, Fitriani
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.20361

Abstract

This study aims to assess the impact of receivables, financing, and non-profit sharing on the profitability of Sharia Commercial Banks in Indonesia during the 2020-2022 period. The study includes Chow tests and classic assumption tests by employing a quantitative research approach with a multiple linear regression data analysis model. Secondary data is gathered from quarterly financial statements of four Sharia Commercial Banks that meet the necessary criteria and are registered with the Indonesia Financial Services Authority (OJK). The findings indicate that Qardh receivables and Musharakah financing positively and significantly influence profitability. However, Murabahah receivables, Musharakah financing, and non-profit sharing do not significantly impact the profitability of Islamic commercial banks during the specified period. In conclusion, variables such as Qardh, Murabahah, Mudharabah financing, Musharakah, and non-profit sharing are significant factors that affect profitability. This study suggests a need for increased attention to factors influencing financing and emphasizes that a comprehensive understanding of non-profit sharing can enhance the distribution of financing funds, consequently improving the profitability and performance of Islamic banks.
Sosialisasi Membangun Kemandirian Finansial Santri melalui Literasi Akuntansi Dasar pada Pondok Pesantren Nurmadani NW Montong Lisung Kurniati, Mia; Putri, Tutik Sukmalasari; Sutrianingsih, Sutrianingsih
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 4 (2025): Oktober: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i4.2489

Abstract

This community service program aims to improve the basic accounting literacy of the students (santri) at Pondok Pesantren Nurmadani NW Montong Lisung as a strategic effort to strengthen their financial independence. The program was initiated in response to the limited understanding of systematic financial management among santri, despite their involvement in various economic activities within the pesantren, such as the cooperative, canteen, and student organizations. The activities were carried out through four main stages: needs assessment, socialization of basic accounting concepts, financial record-keeping training, and evaluation accompanied by follow-up assistance. Interactive learning methods and experiential learning approaches were applied to ensure that participants not only understood theoretical concepts but were also able to practice them directly. The results showed a significant increase in the santris’ knowledge of the basic accounting equation, general journal, ledger posting, and preparation of simple financial statements. In addition to improved knowledge, there was also a positive shift in attitudes toward the importance of transparency, accountability, and sound financial governance. Several pesantren units began implementing the financial recording formats introduced during the training. Overall, this program successfully enhanced the technical skills and financial awareness of the santri and contributed to strengthening the pesantren’s financial management practices in a more professional and sustainable manner.