Jurnal Bisnis Kompetitif
Vol 5 No 2 (2026): JURNAL BISNIS KOMPETIF (JBK) 2026

PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN IJARAH TERHADAP PROFITABILITAS PADA KOPERASI KONSUMEN SYARIAH DI KOTA BUKITTINGGI DAN KABUPATEN AGAM

Fitri Yanti (Institut Teknologi Dan Bisnis Haji Agus Salim)
Anne Putri (ITB Haji Agus Salim Bukittinggi)
Aries Tanno (Universitas Andalas, Padang)
Hesi Eka Puteri (Institut Teknologi Dan Bisnis Haji Agus Salim)
Nanda Hendra (Politeknik Siti Nadira)



Article Info

Publish Date
29 Jul 2026

Abstract

This study is motivated by the importance of Islamic financing management in improving the profitability of Sharia Consumer Cooperatives. Murabahah and ijarah financing are the most widely implemented contracts; however, their contributions to profitability remain inconsistent. This study aims to examine the effect of murabahah and ijarah financing on the profitability of Sharia Consumer Cooperatives in Bukittinggi City and Agam Regency. The research employed a quantitative approach with a causal associative design. Secondary data were collected from the annual financial statements of six Sharia Consumer Cooperatives during the 2020–2024 period, selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination analysis. The results indicate that, partially, murabahah financing has a positive and significant effect on profitability, while ijarah financing has no significant effect. Simultaneously, murabahah and ijarah financing significantly influence profitability, with a coefficient of determination of 44.0%. It can be concluded that murabahah financing is the dominant factor contributing to cooperative profitability, whereas the optimization of ijarah financing is still needed to further improve the financial performance of Sharia Consumer Cooperatives

Copyrights © 2026






Journal Info

Abbrev

bisniskompetif

Publisher

Subject

Social Sciences

Description

Jurnal Bisnis Kompetif diterbitkan oleh Komunitas Manajemen Kompetitif. Jurnal ini diterbitkan tiga kali pada bulan Maret, Juli dan Nopember. Ini berisi artikel-artikel seperti karya ilmiah (riset dan non-penelitian), studi analitis, aplikasi teoritis dan ulasan masalah bisnis. Penerbitan jurnal ini ...