INFLUENCE OF INCOME FOR MUDHARABAH RESULTS AND MURABAHAH MARGIN INCOME ON PROFIT SHARIA BANK BUSINESS IN INDONESIA PERIOD 2015-2019

Authors

Falahuddin , Fuadi , Muammar Khaddafi , Mohd. Heikal , Damanhur Abbas , Rico Nur Ilham

DOI:

10.54443/morfai.v2i4.15

Published:

2021-10-24

Downloads

Abstract

This study aims to analyze the effect of mudharabah revenue sharing and murabahah margin income on operating profit of Islamic banks in Indonesia for the 2015 - 2019 period. The data used in this study are data published by Islamic banks in Indonesia using data from 2015 to 2019 and obtained sample data of 48 data. In selecting the sample, the researcher used a purposive sampling technique, which is a sample selection method based on certain criteria to obtain a representative sample of the population. The results of this study indicate that the revenue sharing of mudharabah and Murabahah Margin income has a positive and significant effect on Operating Profit at Islamic Banks in Indonesia for the 2015-2019 period.

Keywords:

Mudharabah Revenue Sharing Murabaha Margin Income and Business Length

References

Abdullah Saeed. (2008). Islamic Bank and Interest (Yogyakarta: Student Library)

Abdullah Saeed. (2008). Islamic Bank and Interest (Yogyakarta: Student Library)

Abdul Ghofur Anshori. (2009). Islamic Banking in Indonesia (Yogyakarta: Gadjah Mada University Press, page 132

Adiwarman Azwar Karim. (2003). Islamic Banks, Fiqh and Financial Analysis (Jakarta: The International Of Islamic Thought Indonesia)

Adiwarman Karim. (2016). Islamic Banks, Fiqh and Financial Analysis

Adrian Sutedi. (2009). Islamic Banking (Jakarta: Ghalia Indonesia)

Ahmad Rodoni. (2006). In Muhammad ziqri's Thesis, analysis of the effect of murabahah, mudharabah and musyarakah income on bank profitability

Andri Soemitra. (2009). Islamic Banks and Financial Institutions, Kencana, Jakarta

Sasongko Chess. (2016). Etc., Accounting An Introduction to PSAK (South Jakarta: Salemba Empat)

Harahap, SS (2008). Accounting Theory Jakarta: Rajawali Press.

Heri Sudarsono. (2003). Islamic Banks and Financial Institutions, Edition II, Econisia, Yogyakarta,

Heri Sudarsono. (2015). Islamic Banks and Financial Institutions (Yogyakarta: Ekonisia)

https://www.cnbcindonesia.com/syariah/20180327192123-29-8801/laba-bank-syariah-januari-2018-rp-329-miliar-turun-1203. Accessed on 04/09/2020.

https://www.cnbcindonesia.com/market/20200227102428-17-140755/laba-bank-panin-syariah-ambles-36-di-2019-sahamnya-stagnan. Accessed on 04/09/2020.

Ilham, Rico Nur et all. (2019). Investigation of the Bitcoin Effects on the Country Revenues via Virtual Tax Transactions for Purchasing Management. International Journal of Suplly Management.Volume 8 No.6 December 2019.

Ilham, Rico Nur et all. (2019). Comparative of the Supply Chain and Block Chains to Increase the Country Revenues via Virtual Tax Transactions and Replacing Future of Money. International Journal of Suplly Management.Volume 8 No.5 August 2019.

Ishmael. (2011). Islamic Banking (Jakarta: Kencana Prenada Media Group)

Karim, AA (2004). Islamic Banks: Fiqh and Financial Analysis. Jakarta: RajaGrafindo Persada.

Khatibul Umam. (2009). Islamic Banking, Fundamentals and Dynamics of Its Development in Indonesia

Moh Rifai. (2002). Sharia Banking Concept, CV. Wicaksana, Semarang

Muammar Gaddafi, Arfan Ikhsan, et al., (2018). Business Research Methodology for Thesis, Thesis, and Dissertation. Medan. Madenatera Qualified Publisher.

Muhammad. (2005). “Sharia Concepts and Islamic Bank Products”, Short Course Module Islamic Bank, Yogyakarta : Islamic Economic College

Muhammad. (2014). Sharia Bank Fund Management (Jakarta: PT. Rajagrafindo Persada)

Muhammad. (2005). Islamic Bank Financing Management, UPP AMP YKPN, Yogyakarta

Muhammad. (2014). Sharia Financial Management, Fiqh and Financial Analysis (Yogyakarta: UPP STIM YKPN)

Muhammad Syafi'i Antonio. (2001). Sharia Bank From Theory to Practice, Gema Insani Press, Jakarta

Muhammad Syafi'i Antonio. (2001). Islamic Banking From Theory to Practice (Jakarta: Gema Insani Press)

Naf'an. (2011). Musyarakah and Mudharabah Financing, page 82

Nelson Lam and Peter Lau. (2014). Financial Accounting, IFRS Perspective (South Jakarta: Salemba Empat)

Mrs. Nurhasanah. (2015). Mudharabah, In Theory and Practice (Bandung: PT. Refika Aditama)

Rachmadi Usman. (2009). Islamic Banking Products and Contracts in Indonesia, PT. Citra Aditya Bakti, Bandung

Rahman Putra. (2013). Introduction to Accounting 1, Accounting Cycle Approach (Jakarta: Erlangga)

Rahman Putra. (2013). Introduction to Accounting 1, Accounting Cycle Approach

Rizal Yaya, Dkk. (2014). Islamic Banking Accounting (South Jakarta : Salemba Empat)

Rusdi Akbar. (2004). Introduction to Accounting (Yogyakarta: UPP AMP YKPN)

Soemarso. (2005). An Introduction to Accounting (Jakarta: Salemba Empat)

Slamet Hartono. (2009). In Muhammad ziqri's Thesis, analysis of the effect of murabahah, mudharabah and musyarakah income on bank profitability

Sri Nurhayati & Wasilah. (2016). Islamic Accounting in Indonesia (Jakarta: Salemba Empat)

Sugiono. (1999). Business Research Methods (Bandung Alphabeta)

Author Biographies

Falahuddin, Faculty of Economic and Business Universitas Malikussaleh

Author Origin : Indonesia

Fuadi, Faculty of Economic and Business Universitas Malikussaleh

Author Origin : Indonesia

Muammar Khaddafi, Faculty of Economic and Business Universitas Malikussaleh

Author Origin : Indonesia

Mohd. Heikal, Faculty of Economic and Business Universitas Malikussaleh

Author Origin : Indonesia

Damanhur Abbas, Faculty of Economic and Business Universitas Malikussaleh

Author Origin : Indonesia

Rico Nur Ilham, Faculty of Economic and Business Universitas Malikussaleh

Author Origin : Indonesia

Downloads

Download data is not yet available.

How to Cite

F, F., F, F., Khaddafi, M. ., Heikal, M. ., Abbas, D. ., & Nur Ilham, R. . (2021). INFLUENCE OF INCOME FOR MUDHARABAH RESULTS AND MURABAHAH MARGIN INCOME ON PROFIT SHARIA BANK BUSINESS IN INDONESIA PERIOD 2015-2019. Multidiciplinary Output Research For Actual and International Issue (MORFAI), 2(4), 49–62. https://doi.org/10.54443/morfai.v2i4.15

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)

1 2 > >>