Pengaruh Pembiayaan Murabahah, Mudharabah, dan Musyarakah Terhadap Profitabilitas Bank BCA Syariah Periode 2018-2022
Abstract
The economic instability sweeping the world has led to a slowdown in economic growth. One of the industries that contributes greatly to encouraging economic growth is the banking sector, both conventional banks and Islamic banks. In practice, BCA Syariah annual financial statements show an increase in the amount of murabahah, mudharabah and musyarakah financing from year to year, indicating that this type of financing continues to attract public interest. This study aims to determine the effect of murabahah, mudharabah and musyarakah financing on profitability by using ROA as a dependent variable. The method used in this study is descriptive with a quantitative approach. Samples were taken by the nonprobability method using purposive sampling. The data used in this study was obtained from the official website of BCA Syariah, OJK, and other relevant sources. The results of multiple linear regression analysis show that partially, murabahah financing has an insignificant effect on profitability, mudharabah financing has no significant effect on profitability, and musyarakah financing has a significant effect on profitability. For simultaneous test results showed the influence exerted from all three types of financing on the level of profitability.
References
Arikunto. (2006). Proseldur Pelnellitian Suatu Pelndelkatan. Jakarta: PT Rinelka Cipta.
Chalifah, El., & Sodiq, A. (2015). Pelngaruh Pelndapatan Mudharabah Dan Musyarakah Telrhadap Profitabilitas (Roa) Bank Syariah Mandiri Pelriodel 2006-2014. Jurnal Elkonomi Syariah, 28-47.
Faradilla, C., Arfan, M., & Shabri, M. (2017). Pelngaruh Pelmbiayaan Murabahah, Istishna, Ijarah, Mudharabah Dan Musyarakah Telrhadap Profitabilitas Bank Umum Syariah Di Indonelsia. Jurnal Magistelr Akuntansi , 10-18.
Ghozali, I. (2018). Aplikasi Analisis Multivariatel delngan Program IBM SPSS 25. Bandung: Badan Pelnelrbit Univelrsitas Diponelgoro.
Hartati, D. S., Dailibas, & Mubarokah, I. (2021). Pelngaruh Pelmbiayaan Mudharabah, Musyarakah Dan Ijarah Telrhadap Profitabilitas Bank Umum Syariah Di Indonelsia. Jurnal Ilmiah Elkonomi Islam, 235-240.
Kasmir. (2019). Analisis Laporan Keluangan. Jakarta: PT Raja Grafindo Pelrsada.
Nurnasrina, & Putra, P. A. (2017). Manajelmeln Pelmbiayaan Bank Syariah. Pelkanbaru: Cahaya Firdaus.
Pelrmata, R. I., Yaningwati, F., & Z.A, Z. (2014). ANALISIS Pelngaruh Pelmbiayaan MUDHARABAH DAN MUSYARAKAH Telrhadap TINGKAT PROFITABILITAS (Relturn ON Elquity). Jurnal Administrasi Bisnis, 1-9.
Rokhmah, L., & Komariah, El. (2017). Pelmbiayaan Mudharabah Dan Musyarakah Telrhadap Profitabilitas Pada Bank Umum Syariah Di Indonelsia. Jurnal Ilmiah MBiA, 11-20.
Sari, D. W., & Anshori, M. Y. (2017). Pelngaruh Pelmbiayaan Murabahah, Istishna, Mudharabah, dan Musyarakah telrhadap Profitabilitas. Accounting and Managelmelnt Journal, 1-8.
Sujarwelni, V. W. (2015). Meltodologi Pelnellitian Bisnis dan Elkonomi. Yogyakarta: Pustaka Baru.
Wiroso. (2011). Akuntansi Syariah. Jakarta: Ikatan Akuntan Indonelsia.
