Pengaruh Pendapatan Murabahah, Mudharabah, dan Musyarakah terhadap Net Imbalan dan Firm Size pada Perbankan Syariah di Indonesia Periode 2018.Q1-2023.Q3

Zahro Nur Latifah(1*), Eka Wahyu Hestya Budianto(2)

(1) 
(2) Universitas Islam Negeri Maulana Malik Ibrahim Malang
(*) Corresponding Author

Abstract


Murabahah, Mudharabah and Musyarakah are some of the common products offered by Islamic banking. Murabahah income or profit is obtained from the sale of an asset by setting a price higher than the purchase price, while Mudharabah and Musyarakah income or profit is obtained from a cooperative relationship between two or more people as the party who owns the capital and the party who manages the capital by sharing profits and losses. Although they have different working mechanisms, the three aimis to increase revenue and the size of the company. Therefore, this study analyzed the effect of the revenues of Murabahah, Mudharabah and Musyarakah on net income (NI) with the size of the company in Indonesian Islamic banks for 2018.Q1-2023.Q3. In this study, five Islamic banks were used as samples. The data are obtained from the financial statements of relevant banks and financial reports issued by the Financial Services Authority (OJK). The purpose-oriented sampling technique and multivariate regression analysis are used as data management methods. With respect to data analysis methods, Pane ldata regression models and moderate regression analysis methods (MRA) are used. The final results of this study show that the incomes of Murabahah and Musyarakah affect net income and the size of the company, while the incomes of Mudharabaha ffect little net income and the size of the company.


Keywords


Economic; Banking; Sharia Banking; Finance; Education

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DOI: http://dx.doi.org/10.30998/sosioekons.v16i2.24448

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