International Journal of Economics, Business and Accounting Research (IJEBAR)
Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023

PROFIT SHARING AND BUYING-SELLING FINANCING: WHICH DETERMINES SUSTAINABILITY OF ISLAMIC BANKING DURING COVID-19 PANDEMIC?

Utomo, Sigit Prihanto (Unknown)
Afkar, Taudlikhul (Unknown)
Sugijanto, Sugijanto (Unknown)
Subakir, Subakir (Unknown)
Cahyani, Yasmine Dwi (Unknown)
Wati, Tarisya Maulidya (Unknown)



Article Info

Publish Date
14 Dec 2023

Abstract

Business activity of Islamic banks is to channel financing with the aim of making a profit. Profit-sharing financing is a characteristic of Islamic Banks that use mudharabah and musharakah contracts. In addition, it is also equipped with buying and selling financing using murabahah, istishna’, and ijarah contracts. Of course, during the Covid-19 pandemic, financial turmoil can have an impact on the ability to earn profits as a form of banking business sustainability. The purpose of this research is to conduct an analysis of the sustainability of Islamic banks during the Covid-19 pandemic through the distribution of profit-sharing financing and buying-selling financing so that the financing that will be known most strengthen the sustainability of Islamic banks in terms of the ability to earn profits. The population in this research is Islamic banks in Indonesia which are sampled with the Saturated sampling technique, so that over all 14 Islamic banks are used in research this. The data analysis technique used is multiple linear regression with the JAMOVI Data tool used 2019-2022 as a year to conduct an analysis of Islamic bank sustainability. Findings of this study show that the most dominant determination of the sustainability of Islamic banks during the Covid-19 pandemic is mudharabah financing

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Journal Info

Abbrev

IJEBAR

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Business, and Accounting Research (IJEBAR) is a peer-reviewed, open access international scientific journal dedicated for rapid publication of high-quality original research articles as well as review articles in all areas of Economics, Business and Accounting. ...