El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol 4 No 2 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Pengaruh Pembiayaan Musyarakah, Mudharabah dan Murabahah terhadap Laba Bersih pada PT. Bprs Bogor Tegar Beriman 2017-2021

Nur Fitrianah (Universitas Ibn Khaldun Bogor)
Sofian Muhlisin (Universitas Ibn Khaldun Bogor)
Sutisna Sutisna (Universitas Ibn Khaldun Bogor)



Article Info

Publish Date
21 Aug 2022

Abstract

Banking institutions establish institutions whose activities are related to currency to promote trade, one of the bank's business activities is to collect funds from the surplus side and allocate them to the deficit side in the form of credit or financing for investment activities. This study aims to determine the effect of musyarakah, mudharabah and mudharabah financing on net income. The method used by the researcher uses the quantitative method of secondary data obtained from the quarterly financial statements of the BPRS Bogor Tegar Berima 2017-2021 by using classical assumption test analysis, multiple linear tests, hypothesis testing, and coefficient of determination tests. Research results The results showed that partially musyarakah financing had a positive and significant effect on net income, mudharabah financing had a negative and insignificant effect on net income, and murabahah financing had a positive and insignificant effect on net income. Simultaneous research results between musyarakah, mudharabah and murabahah financing have a positive and significant effect on net income BPRS Bogor Tegar Beriman. Keywords : Musyarakah Financing, Mudharabah Financing, Murabahah Financing, Net Profit

Copyrights © 2023






Journal Info

Abbrev

elmal

Publisher

Subject

Religion Economics, Econometrics & Finance Education Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Terbit dua kali setahun setiap Juni dan Desember. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat Ekonomi Syariah (MES) Bogor ...