BALANCE Jurnal Akuntansi dan Bisnis
Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis

PENGARUH PEMBIAYAAN MURABAHAH, PEMBIAYAAN MUSYARAKAH, PEMBIAYAAN QARDH TERHADAP PROFITABILITAS

Garwautama, Paramadita Khalifa (Unknown)
Sulaeman, Sulaeman (Unknown)
Noor, Iqbal (Unknown)



Article Info

Publish Date
07 Nov 2021

Abstract

This study aims to determine the effect of Murabahah financing, Musyarakah financing, and Qardh financing on profitability. This research was conducted using quantitative methods with an associative approach. The population in this study is the 2016-2017 Shariah Commercial Bank financial statements for the 2016-2019 period, 64 financial statement samples were taken. In this study sampling with purposive sampling technique. Data collection techniques used are using secondary data. Data analysis techniques used are the classic assumption test, multiple linear analysis and hypothesis testing.The results of this study indicate: independent variables are Murabahah financing, Musyarakah financing, Qardh financing, while the associated variable is profitability. The results of this study indicate that partially Murabahah Financing has no significant effect on profitability. While for Musyarakah, it has a partially significant negative effect on profitability. And Qardh financing partially significant effect on profitability. While simultaneous Murabahah, Musyarakah, Qardh have a significant effect on profitability

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Journal Info

Abbrev

balance

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun ...