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Return on Equity pada Bank Syariah: Dampak Pembiayaan Murabahah, Mudharabah, Musyarakah, Ijarah dan Qard Nofa Maulidiyah; Susmita Dian Indiraswari; Irma Tyasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8561

Abstract

This study aims to examine the effect of murabahah, mudharabah, musyarakah, ijarah, and qard financing on Return On Equity (ROE). The secondary data used was obtained from the quarterly financial statements of Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2022-2024. The purposive sampling method was used for sample selection, and data analysis was carried out with SPSS software, which included descriptive analysis, multiple linear regression analysis, classical assumption test, and hypothesis testing. The results showed that murabahah, mudharabah, musyarakah, ijarah, and qard financing simultaneously affect Return On Equity. Partially, murabahah, mudharabah, and ijarah financing affect Return On Equity, while musyarakah and qard financing have no effect on Return On Equity.