Indonesian Journal of Applied Accounting and Finance
Vol. 1 No. 2 (2021): December

PENGARUH PEMBIAYAAN MURABAHAH, MUDHARABAH, MUSYARAKAH DAN ISTISHNA’ TERHADAP TINGKAT PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

Andriani Andriani (Politeknik Nageri Banjarmasin)
Maida Sari (Politeknik Negeri Banjarmasin)

Article Info

Publish Date
31 Dec 2021

Abstract

The aim of the research is to determine the effect of murabaha, mudharaba, musyarakah and istishna financing on the level of profitability (ROA) of Islamic Banks(IB) in Indonesia. The result shows that score of R2 less then 50% which implied that the model of the research is not sufficient in explaining the ROA level in IBs. It is aligned with the previous study that used similar dependent and independent variables. Murabaha, mudharaba, musyarakah and istishna financing simultanuously and significantly affect the level of profitability in IBs. Mudharaba financing significantly and positively affects the level of profitability while musyaraka financing significantly and negatively affects the level of profitability of IBs. In contrary, istishna and murabaha financing does not significantly affects the level of profitability.

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Journal Info
Indonesian Journal of Applied Accounting and Finance
Website

Abbrev

IJAAF

Publisher

Politeknik Negeri Banjarmasin

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal ...