Main Article Content

Abstract

The purpose of this research is to analyze and test the factors that can affect Return on Equity atPT. Bukopin Sharia Bank.These factors include murabahah margin and musharakah profit sharing. This research is included in the category of quantitative descriptive research type with numerical model amd the data sourced from financial reports of PT. Bank Syariah Bukopin from the 2016-2023 period. The data were analyzed with IBM SPSS version 22 and analysis was carried out by several tests such as validity test, reliability test, classic assumption test, linear regression analysis and coefficient of determination test. The results of this study indicate that murabahah margin and musharakah profit sharing have a significant effect on ROE at PT. Bukopin Sharia Bank. The high margin and profit sharing provided by PT. Bank Syariah Bukopin can increase ROE and achieve optimal performance. The findings can be a reference in making policies for companies to increase margin and profit sharing so that customer satisfaction increases.

Keywords

Murabahah Musyarakah ROE PT. Bukopin Sharia Bank

Article Details

How to Cite
Mulatsih, L. S., Hermiyetti, H., Jenita, J., Durya, N. P. M. A., & Hartono, H. (2023). Measuring the Root Determinants of Profitability Based on Murabahah Margins and Musyarakah Profit Sharing. Kontigensi : Jurnal Ilmiah Manajemen, 11(2), 749-757. https://doi.org/10.56457/jimk.v11i2.462

References

  1. Agustina, A. I., Sulaeman, & Kartini, T. (2021). Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah Terhadap Laba Bersih. Al Maal : Journal of Islamic Economics and Banking, 2(2), 178–192.
  2. Andriani, & Sari, M. (2021). Pengaruh Pembiayaan Murabahah, Mudharabah, Musyarakah Dan Istishna’ Terhadap Tingkat Profitabilitas Bank Umum Syariah Di Indonesia. Indonesian Journal of Applied Accounting and Finance, 1(2), 193–209. https://doi.org/10.31961/ijaaf.v1i2.1170
  3. Bahri, S. (2022). Pengaruh Pembiayaan Murabahah, Mudharabah Dan Musyarakah Terhadap Profitabilitas. JAS: Jurnal Akuntansi Syariah, 6(1), 15–27.
  4. Hakim, L., & Anwar, A. (2017). Pembiayaan Murabahah Pada Perbankan Syariah Dalam Perspektif Hukum Di Indonesia. Al-Urban, 1(2), 212–223. https://doi.org/10.22236/alurban
  5. Ilyas, R. (2018). Analisis Sistem Pembiayaan Pada Perbankan Syariah. Adzkiya : Jurnal Hukum Dan Ekonomi Syariah, 6(1), 1–18. https://doi.org/10.32332/adzkiya.v6i1.1167
  6. Nabila, D. R., & Dara, S. R. (2022). Pengaruh LDR, ROE, DER, NIM, NPL, CAR Terhadap Harga Saham Sektor Perbankan Konvensional Periode 2014-2018. Kalbisiana, 8(4), 3813–3824.
  7. Nasution, S. F. (2021). Pembiayaan Murabahah Pada Perbankan Syariah Di Indonesia. AT-TAWASSUTH: Jurnal Ekonomi Islam, 6(1), 132–152.
  8. Nopriansyah, W. (2017). Pendekatan Akad Murabahah Di Perbankan Syariah Secara Normatif. Islamic Banking, 2(2), 15–24.
  9. Prayoga, Y., & Aprilyanti, R. (2021). Pengaruh Earning Per Share (EPS), Dividend Per Share (DPS), Return On Assets (ROA) dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2019. ECo-Fin, 3(1), 163–171. https://doi.org/10.32877/ef.v3i1.398
  10. Putri, A. H., & Diana, N. (2022). Pengaruh Pembiayaan Mudharabah dan Musyarakah Terhadap Profitabilitas. Competitive: Jurnal Akuntansi Dan Keuangan, 6(1), 77–82.
  11. Santoso, S., & Rahmawati, U. (2016). Produk Kegiatan Usaha Perbankan Syariah Dalam Mengembangkan Umkm Di Era Masyarakat Ekonomi Asean (Mea). Jurnal Penelitian, 10(2), 322–344. https://doi.org/10.21043/jupe.v10i2.1818
  12. Sari, R. D. P., & Giovanni, A. (2021). Analisis Kinerja Keuangan Bank Umum Syariah. Jurnal Ilmiah Ekonomi Manajemen: Jurnal Ilmiah Multi Science, 12(2), 71–85. https://doi.org/10.52657/jiem.v12i2.1589
  13. Yusuf, M. (2017). Dampak Indikator Rasio Keuangan Terhadap Profitabilitas Bank Umum Syariah di Indonesia. Jurnal Keuangan Dan Perbankan, 13(2), 141–151.