Sharing: Journal Of Islamic Economics, Management And Business
Vol. 5 No. 2 (2026): Juni, 2026

Pengaruh Current Account Saving Account Terhadap Profitabilitas Pada Bank Muamalat Indonesia Periode 2021-2025

Ellina Rahmah (Univesitas Islam Negeri Sultan Maulana Hasanuddin Banten)
Nurlaila Safira (UIN Sultan Maulana Hasanuddin Banten)
Yani Aguspriyani (UIN Sultan Maulana Hasanuddin Banten)



Article Info

Publish Date
02 Jun 2026

Abstract

A large proportion of Current Account Savings Account (CASA) balances can help banks reduce their cost of funds and potentially increase profits. This study examines the effect of CASA on profits, as measured by Return on Assets (ROA) at Bank Muamalat Indonesia. This study used a quantitative approach, utilizing secondary data in the form of Bank Muamalat Indonesia's quarterly financial reports for the 2021-2025 period, resulting in 20 observation units (5 years × 4 quarters). Sampling was conducted using purposive sampling with the criteria of the availability of official quarterly financial reports during the study period. Data processing was performed using simple linear regression using Stata software and tested using the classical assumption test. The findings indicate a negative relationship between CASA and ROA with a regression coefficient of -0.0024243, although it is not statistically significant at the 5% significance level (p = 0.084). This means that a high proportion of CASA does not always directly contribute to increased bank profitability, as it is also determined by other factors such as operational efficiency and productive fund management.

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Journal Info

Abbrev

sharing

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal title : Sharing: Journal of Islamic Economics, Management and Business Initials : Sharing Frequency : 2 issues per Year P-ISSN : 2964-8645 E-ISSN : 2985-3370 Editor in Chief : Dr. Mohd. Winario Publisher : Department of Islamic Economics, Universitas Pahlawan Tuanku ...