Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Vol. 2 No. 1 (2023): Januari

Pembiayaan Murabahah dan Profitabilitas PT. Bank Aceh Syariah Tahun 2017-2020

Laisa Liza (Politeknik Kutaraja, Banda Aceh, Aceh)
Saviratul Hilwa (Politeknik Kutaraja, Banda Aceh, Aceh)

Article Info

Publish Date
17 Jan 2023

Abstract

This study aimed to test the effect of Murabaha financing on profitability in PT. Islamic Banks. The data analysis method in this study uses simple linear regression to predict the influence of independent variables. This study uses a documentation method in collecting data. The data of this study is financial statements from January 2017 to December 2021, with a total of 48 data which is population data. The results showed that H0 was rejected and Ha was accepted. With these results, it can be concluded that Murabaha financing significantly affects profitability (ROA) in PT. Bank Aceh Syariah in 2017-2020 means that if the value of Murabaha financing increases, it will increase profits.

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Journal Info
Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Website

Abbrev

jhei

Publisher

Sekolah Tinggi Ilmu Syari'ah Al-Hilal Sigli

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The focus of the Journal is to provide readers with a better understanding, especially in the field of Islamic Economic Law in Indonesia and its surroundings. JHEI Journal is a journal in the field of Islamic Economic Law that examines the following fields: Accounting Sharia Accounting Economics ...