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All Journal Journal of Financial and Behavioural Accounting
Ardiansyah
Pancasila University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Murabahah Financing, Musyarakah, Mudharabah, Istishna and Ijarah Against Sharia Banking Profit Sharing Bagus Ahmad Sudiro; Nurmala Ahmar; Ardiansyah
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i2.4182.2022

Abstract

In general, the principle of profit sharing in sharia banking can be done through murabahah, musyarakah, mudharabah, istishna dan ijarah contracts. The more profit sharing generated by Islamic banking, the better conditions of Islamic banking. The sample used and the data were obtained from 11 Islamic Banks in Indonesia for the period 2014-2018. Profit sharing is used as the dependent variable while murabahah, musyarakah, mudharabah, istishna, and ijarah financing are used as independent variables. The results of the research without resampling and with resampling show that murabahah, mudharabah, and istishna have a significant effect on profit sharing, and musyarakah and ijarah have no significant effect on profit sharing. Murabahah gives the most dominant influence on profit sharing.
BUMD Contribution as a Moderation of Association Between Revenue and Expenditure with Regional Financial Independence Vicky Dian Herdhiani; Suratno; Ardiansyah
JFBA: Journal of Financial and Behavioural Accounting Vol. 2 No. 2 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v2i2.4184.2022

Abstract

This study aims to assess and analyze local revenue, balance funds, capital expenditures, and regional financial independence with the contribution of BUMD as a moderating variable. This research uses quantitative methods with a descriptive approach. The population in this study was the District or City Government in the West Java Province of the Company in 2014-2019. The sampling technique was using the purposive sampling method. The sample in this study were districts or cities that still had a low level of independence as many as 72 sample units. Data analysis used moderate regression analysis (MRA) and Pearson correlation. The results showed that local revenue and capital expenditure had a positive correlation with regional financial independence and balance funds had a negative correlation with regional financial independence. Then the moderation regression analysis shows that the contribution of BUMD moderate negative towards regional financial independence, the contribution of BUMD results moderate positive towards regional financial independence. Meanwhile, the contribution of BUMD does not moderate the balance of funds towards regional financial independence.
Co-Authors Bagus Ahmad Sudiro Nurmala Ahmar Suratno Vicky Dian Herdhiani