Jurnal Akuntansi Dan Manajemen
Vol 34 No 3 (2023): JAM Vol 34 No 3 Desember 2023

PENGARUH PEMBIAYAAN MURABAHAH, IJARAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH

Siti Zahrah (Universitas Muhammadiyah Jakarta)
Dyarini (Universitas Muhammadiyah Jakarta)



Article Info

Publish Date
29 Dec 2023

Abstract

This study aims to determine the effect of murabahah financing, ijarah financing, and musyarakah financing on profitability at Indonesian Islamic Banks. This research is quantitative, using secondary data sources obtained from Indonesian Islamic Commercial Banks for 2016 - 2022. The sampling method uses purposive sampling method , obtained a total sample of 6 Islamic Commercial Banks for 7 years, so that 38 annual reports were obtained. Methods of data analysis using descriptive analysis test, panel data regression test, classical assumption test, model feasibility test, using Eviews version 12. The results showed that murabahah financing had a positive and significant effect on profitability, ijarah financing had a negative and insignificant effect on profitability, and musyarakah financing has a negative and significant effect on profitability.

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Journal Info

Abbrev

jam

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Manajemen is an Economic, Management, and Accounting Journal published by the Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara as a medium to study various phenomena or problems as well as the results of research related to Economics, Management, and Accounting in a ...