Journal of Applied Islamic Economics and Finance
Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)

Faktor yang Memengaruhi Pendapatan Margin Murabahah pada Bank Umum Syariah dan Unit Usaha Syariah

Adi Yulianto (Program Studi D4 Keuangan Syariah, Politeknik Negeri Bandung)
Ade Ali Nurdin (Jurusan Akuntansi, Politeknik Negeri Bandung)
Ine Mayasari (Jurusan Akuntansi, Politeknik Negeri Bandung)



Article Info

Publish Date
28 Feb 2021

Abstract

Murabahah contracts that become the most popular at Islamic banks are an important thing to study. Especially the determination of profit margins that do not have clear rules therefore things that can enlarge and reduce murabahah margin income are interesting to study. This study aims to determine the factors that can determine the murabahah margin income, as well as to find out the variables that predominantly influence the murabahah margin income. The objects used in this study are Sharia Commercial Banks and Sharia Business Units in Indonesia. The period used starts from 2014 untul 2018. The data used is secondary data then the data is processed using panel data regression method. The results show overhead costs, profit sharing of third party funds, volume of murabahah financing, and deposit rates have an influence on murabahah profit margins and inflation has no effect on murabahah profit margins. The volume of murabahah financing is a factor that has a dominant influence on murabahah profit margins.

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Journal Info

Abbrev

jaief

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...