PENGARUH PEMBIAYAAN MURABAHAH TERHADAP PROFITABILITAS

Penulis

  • Bella Ramadytha Singaperbangsa Karawang University
  • Isro’iyatul Mubarokah Universitas Singaperbangsa Karawang image/svg+xml

DOI:

https://doi.org/10.31000/competitive.v6i1.4371

Abstrak

Penelitian ini dilakukan dengan tujuan untuk menganalisis serta mengetahui pengaruh murabahah terhadap profitabilitas roa. Jenis penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan data sekunder. Populasi yang digunakan adalah laporan keuangan yang sudah go public. Sampel yang diambil adalah laporan neraca dan rasio keuangan. Cara analisis data menggunakan data kuantitatif dengan melakukan analisis statistik menggunakan analisis regresi linier, analisis koefisien korelasi, analisis koefisien determinasi, dan analisis uji hipotesis menggunakan uji-t. Hasil penelitian ini menunjukkan bahwa variabel murabahah tidak berpengaruh signifikan terhadap profitabilitas ROA, baik secara parsial maupun simultan. Kesimpulannya pembiayaan murabahah tidak selalu berpengaruh terhadap tingkat peningkatan profitabilitas Bank BRI Syariah Indonesia pada Q2012-2020.

 

Referensi

Abbas, D. S., & Hidayat, I. (2021). Growth Profit In Islamic Commercial Banks Registered In The Indonesia Financial Services Authority With The Camel Ratio. Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman, 9(1), 18-30.

Abbas, D. S. (2021). Accounting Information System: Principles. Control and Processes. GCAINDO.

Abbas, D. S., Muafiq, F., Marentek, M. R., Mandey, N. H. J., Saputra, N., Tumiwa, R. A. F., ... & Na'im, Z. (2021). Reinventing Human Resources Management: Creativity, Innovation and Dynamics. GCAINDO.

Abbas, D. S., & Eksandy, A. (2021). Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors. International Journal of Science, Technology & Management, 2(2), 432-442.

Hambali, M., Abbas, D. S. A., & Eksandy, A. (2021, June). Pengaruh Leverage, Likuiditas, Debt Covenant, Political Cost Dan Profitabilitas Terhadap Konservatisme Akuntansi (Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017–2018). In PROSIDING SEMINAR NASIONAL EKONOMI DAN BISNIS (pp. 462-476).

Ferdian Arie Bowo, 2014. Pengaruh Pembiayaan Murabahan Terhadap Profitabilitas. Jakarta: Jurnal Studia Akuntansi dan Bisnis.

Kasmir, 2008. Bank dan Lembaga Keuangan Lainnya. Jakarta: Penerbit PT. Rajagrafindo Persada.

Muniarty, Puji, et al. MANAJEMEN PERBANKAN. Widina Bhakti Persada Bandung, 2020.

Sugiyono, 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Sundah, D. I. E., Satriawan, D. G., Sri, D., Abbas, D. S., Adam, H., Soebandrija, K. E. N., ... & Mialasmaya, S. (2020). Manajemen Keuangan dan Bisnis: Prinsip Dasar, Strategi dan Operasionalisasi. GCAINDO.

Zulfiyanda, 2020. Tinjauan Hukum Pembiayaan Murabahah Dalam Perbankan Syariah. 34-37. Banyumas: Pena Persada.

Unduhan

Diterbitkan

2022-01-19

Terbitan

Vol 6 No 1 (2022): Competitive Jurnal Akuntansi dan Keuangan

Bagian

Articles

Lisensi

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.