Pengaruh Pembiayaan Mudharabah, Pembiayaan Musyarakah Dan Piutang Murabahah Terhadap Return on Assets (ROA) Dan Return on Equity (ROE)

Euis Ajizah, Furniawan Furniawan

Abstract


The purpose of this research is to know either partially or simultaneously, the effect of mudharabah financing, musyarakah financing, and murabahah receivables on Return on Assets and Return on Equity. The approach used in this study is a quantitative descriptive analysis approach, with secondary data obtained from the IDX for the Bank Syariah Mandiri (BSM) 2016-2018. To measure using multiple linear regression. The criteria for regression analysis are: t statistical test, f statistical test and the coefficient of determination (R2). The results of research from research reports that have been carried out for partial results of the variable Mudharabah Financing, Musharaka Financing and Murabahah Receivables on ROA and ROE do not have a significant effect. Meanwhile, based on the simultaneous results of Mudharabah Financing, Musharaka Financing and Murabahah Receivables on ROA have a significant effect. The same is the case with Mudharabah Financing, Musharaka Financing and Murabahah Receivables Against ROE which states that there is a significant effect.


Keywords


Mudharabah Financing; Musharaka Financing; Murabahah Receivables; Return on Asset; Return on Equity

Full Text:

PDF

References


Anjani, R., & Hasmarani, M. I. (2016). Pengaruh pembiayaan mudharabah, musyarakah dan murabahah terhadap profitabilitas BPRS di Indonesia periode 2012-2015.

Davit Hidayatullah (2018). Pengaruh Pembiayaan Murabahah, Mudharabah Dan Musyarakah Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (Studi Kasus Pada Bank Pembiayaan Rakyat Syariah (Bprs) Daerah Istimewa Yogyakarta Yang Terdaftar Di Otoritas Jasa Keuangan

Periode 2013-2015). Jurnal Ekobis Dewantara Vol. 1 No. 4 April 2018

Dy Ilham Satria dan Haryati Saputri (2016). Pengaruh Pendapatan Murabahah, Mudharabah, dan Musyarakah Terhadap Return on Equity PT Bank Syariah Mandiri. JURNAL VISIONER & STRATEGIS Volume 5, Nomor 2, September 2016 ISSN : 2338-2864

Febby Angga Rianti Elmanizar (2019). Pengaruh Piutang Murabahah, Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Syariah. Jurnal Pajak, Akuntansi, Sistem Informasi, dan Auditing, Juni 2019, Vol. 1, No. 1.

Khotimah, N & Asytuti, R. (2020). Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah Dan Rasio Non Performing Financing Terhadap Profitabilitas Pada BPRS Provinsi Jawa Tengah Periode 2013-2018. SERAMBI: Jurnal Ekonomi dan Bisnis Islam, Vol 2, No.1, 2020, pp. 73 – 82 eISSN 2685-9904

Kristin Nuryani dan Dikdik Tandika (2019) Pengaruh Pembiayaan Murabahah, Mudharabah dan Musyarakah terhadap Tingkat Return On Asset (ROA) pada Bank Syariah Mandiri Periode 2013-2017 Prosiding Manajemen ISSN: 2460-6545

Lucy Auditya dan Lufika Afridani (2018). Pengaruh Pembiayaan Musyarakah Terhadap Profitabilitas Pada Bank Umum Syariah (BUS) Periode 2015-2017. Baabu Al-Ilmi Vol.3 No.2 Oktober 2018.

Nawawi, A., dkk (2018). Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas (ROA) Pada BPRS HIK Bekasi Kantor Cabang Karawang. Falah: Jurnal Ekonomi Syariah, 3(2), 96-105. ISSN : 2502-7824.

Noor, Juliansyah. 2011. Metodologi Penelitian. Jakarta. Kencana

Sirait, A. H. dkk (2018). Pengaruh Pembiayaan Mudharabah, Musyarakah, Murabahah Dan Ijarah Terhadap Profitabilitas Bank Umum Syariah (BUS) Yang Terdaftar Di Otoritas Jasa Keuangan (OJK). Jurnal Manajemen Sinergi, 5(2). ISSN: 2354-855X.




DOI: https://doi.org/10.17509/jpak.v10i1.31912

Refbacks

  • There are currently no refbacks.


Creative Commons License

JPAK : Jurnal Pendidikan Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats