Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah
The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis
2021-12-01
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| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/374 |
| _version_ | 1798000518718554112 |
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| author | Rekno Sawiji Lestari Saiful Anwar |
| author_facet | Rekno Sawiji Lestari Saiful Anwar |
| author_sort | Rekno Sawiji Lestari |
| collection | DOAJ |
| description | The purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks. |
| first_indexed | 2024-04-11T11:21:34Z |
| format | Article |
| id | doaj.art-50860d6bf2f84332a640ae67a2117645 |
| institution | Directory Open Access Journal |
| issn | 2549-3086 2657-1676 |
| language | English |
| last_indexed | 2024-04-11T11:21:34Z |
| publishDate | 2021-12-01 |
| publisher | PPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj.art-50860d6bf2f84332a640ae67a21176452022-12-22T04:27:02ZengPPPM Sekolah Tinggi Ilmu Ekonomi (STIE) Syariah BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762021-12-01529510910.46367/jas.v5i2.374374Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum SyariahRekno Sawiji Lestari0Saiful Anwar1Institut Agama Islam Negeri (IAIN) Salatiga, IndonesiaInstitut Agama Islam Negeri (IAIN) Salatiga, IndonesiaThe purpose of this study was to show the effect of mudharabah, musyarakah, and profit-sharing ratios on profitability with non-performing financing as moderating variables in Islamic commercial banks. This research method was designed using a quantitative approach. The sample used in this study was nine banks with a sampling technique using purposive sampling. The analytical method used is multiple linear regression. The results showed that mudharabah financing had a positive and significant effect on profitability, musyarakah financing and profit-sharing ratio did not affect profitability. Non-performing financing can moderate the effect of mudharabah financing and profit-sharing ratio but cannot moderate the effect of musyarakah financing on profitability. This research practically develops financing that can increase profitability and reduce non-performing financing to reduce losses for Islamic Commercial Banks.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/374mudharabahmusyarakahprofit sharing rationon performing financingprofitability |
| spellingShingle | Rekno Sawiji Lestari Saiful Anwar Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah JAS (Jurnal Akuntansi Syariah) mudharabah musyarakah profit sharing ratio non performing financing profitability |
| title | Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah |
| title_full | Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah |
| title_fullStr | Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah |
| title_full_unstemmed | Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah |
| title_short | Peran Moderasi Non Performing Financing Terhadap Pembiayaan Mudharabah, Musyarakah, Dan Profit Sharing Ratio Pada Profitabilitas Bank Umum Syariah |
| title_sort | peran moderasi non performing financing terhadap pembiayaan mudharabah musyarakah dan profit sharing ratio pada profitabilitas bank umum syariah |
| topic | mudharabah musyarakah profit sharing ratio non performing financing profitability |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/374 |
| work_keys_str_mv | AT reknosawijilestari peranmoderasinonperformingfinancingterhadappembiayaanmudharabahmusyarakahdanprofitsharingratiopadaprofitabilitasbankumumsyariah AT saifulanwar peranmoderasinonperformingfinancingterhadappembiayaanmudharabahmusyarakahdanprofitsharingratiopadaprofitabilitasbankumumsyariah |