JAS (Jurnal Akuntansi Syariah)
Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June

Pengaruh Bagi Hasil, Biaya Promosi, Efisiensi Operasional Dan Ukuran Perusahaan Terhadap Jumlah Deposito Mudharabah

Nurhidayatus Sifki (Universitas Pamulang, Tangerang Selatan, Indonesia)
Ibram Pinondang Dalimunthe (Universitas Pamulang, Tangerang Selatan, Indonesia)



Article Info

Publish Date
23 Jun 2022

Abstract

This study aims to show the effect of profit-sharing, promotion costs, operational efficiency, and company size on the number of mudharabah deposits. This study includes quantitative using secondary data from Islamic commercial banks (ICB). The population of this study is ICB registered with the financial services authority (FSA) in 2015-2020. The sample selection used the purposive sampling technique. The sample was obtained from as many as 8 ICB for six years, so the total data was 48. The data analysis method used multiple linear regression with the help of e-views software. The results showed that profit sharing and company size positively and significantly affected the number of mudharabah deposits. Promotion costs and operational efficiency do not affect the number of mudharabah deposits. Simultaneously profit-sharing, promotion costs, operational efficiency, and company size affect the number of mudharabah deposits. This study can be a reference for ICB management in improving its performance, especially in enlarging ICB. Then increase the profit-sharing customers receive, so customers are more interested in depositing their funds in the ICB.

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Journal Info

Abbrev

jas

Publisher

Subject

Economics, Econometrics & Finance

Description

JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing ...