AKRUAL: Jurnal Akuntansi
Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)

Profit Sharing Ratio, BI Rate, and Inflation to Improve Mudharabah Deposits

Dhivi Lovika, Fitri (Unknown)
Afrianty, Nonie (Unknown)
Hariyadi, Rizky (Unknown)



Article Info

Publish Date
01 Apr 2026

Abstract

Introduction/Main Objectives: This study investigates how the profit-sharing ratio, BI Rate, also inflation affect level of Mudharabah deposits held in Islamic Commercial Banks (ICB) in Indonesia. Background Problems: Mudharabah deposit growth may be influenced by internal banking policies and macroeconomic conditions. Novelty: This study examines nine ICB during 2020–2024. Research Methods: Study utilizes a quantitative approach by analyzing secondary data through multiple linear regression based on 45 observations. Finding/Results: The findings indicate that only the profit-sharing ratio significantly effects on Mudharabah deposits, whereas BI Rate also inflation have no significant impact. Conclusion: The profit-sharing ratio plays an important role in increasing Mudharabah deposits in Islamic banking.

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Journal Info

Abbrev

aj

Publisher

Subject

Economics, Econometrics & Finance

Description

AKRUAL: Jurnal Akuntansi is a peer-reviewed journal that is managed and published by Department of Accounting, Universitas Negeri Surabaya. AKRUAL is published periodically (twice a year) in April and October with six articles each time published (12 articles per year). AKRUAL: Jurnal ...