Determination of Profit Falah Based on Sharia Financing at Sharia Commercial Banks in Indonesia
Abstract
The purpose of this study is to examine the factors that influence Profit Falah in the Islamic banking industry in Indonesia. The population in this study is all Islamic banking industries in Indonesia that issued financial statements between 2017 – 2020. The sample method used is a purposive sampling method that does not lose, with the number of selected samples as many as 60 sample data. Data was collected from the website of Bank Stariah in Indonesia. The results of the t-test calculation show mixed findings on the variables of the principle of profit sharing, murabahah financing, and the principle of ijarah to Profit Falah. Variable profit-sharing financing and Murabahah have a significant positive influence on Profit Falah,. However, the principle of ijarah, which involves lease transactions, shows an in significant negative influence on Profit Falah.
Keywords
Full Text:
PDFReferences
Aziroh, N. (2014). In fiqh and Islamic banking. Journal.Stainkudus, 2(2), 310–327.
Darmayanti, Erlyna ., Saurtini, Sri., M. (2022). The Effect Of Musharakah Financing And Mudharabah Financing On The Profitability Of PT Bank Syariah Indonesia. EKOMA : Journal of Economics, Management, Accounting, 2(1), 217–225. https://doi.org/10.56799/ekoma.v2i1.1202
Fatmawati, I., Puspitasari, N., &; Singgih, M. (2016). Against the net profit of Islamic commercial banks in Indonesia. ( The Effect On Murabahah Financing , Mudharabah , Musyarakah and Ijarah Towards Net Profit Syariah Banks Commercial In Indonesia ). Student Scientific Articles, 1–5.
Harahap Sofyan Syafri, W. &; M. (2010). Sharia Banking Accounting (Issue Print IV).
Hasan, N. I. (2014). Introduction to Islamic Banking. In Angewandte Chemie International Edition, 6(11), 951–952.
Ilyas, M. (2014). The concept of profit sharing in Islamic banking. Journal of Muamalah, IV(1), 99–105.
Inne Febrianti. (2018). The Effect of Fund Distribution on Falah Profit at Sharia Commercial Banks (Study on Sharia Commercial Banks in Indonesia in the 2014-2017 Period) Inne. Thesis, 10–27.
Iqbal, M. (2019). Rights of Murabahah Financing Partners in Sharia Banks. Islamic Banking : Journal of Islamic Banking Thought and Development, 5(1), 11–22. https://doi.org/10.36908/isbank.v5i1.66
Karyadi Ni Made, N. A. (2020). Profit sharing system for placing funds with a mudharabah contract at Bank Syariâ€TMAh. Remittance: Journal of Financial and Banking Accounting, Vol 1, No 01 (2020): Remittance June 2020, 38–45. http://ejurnal.swadharma.ac.id/index.php/remittance/article/view/72/57
Kristina, D., &; Nurdiansyah, D. H. (2023). Analysis of the Effect of Mudharabah and Musyarakah Financing on Profit Sharing Income at Indonesian Sharia Banks for the 2017-2021 Period Faculty of Economics and Business, Singaperbangsa University Karawang INTRODUCTION In the world, especially the country of Indonesia is very. 9(April), 116–125.
Mauizhotul Hasanah, F. K. H. (2020). The Effect of Mudharabah and Musyarakah Financing on the Return On Assets of BPRS in Indonesia. Journal of Economics, 25(1), 132. https://doi.org/10.24912/je.v25i1.632
Muhlis, H. (2021). Impact of murabahah financing on profits. 6, 249–262.
Nurul Fauziah. (2018). Mudharabah, Murabahah, and Musharakah Its Impact on BUS's Net Profit in Indonesia. Islaminomics: Journal of Islamic Economics, Business and Finance, 6(2). https://doi.org/10.47903/ji.v6i2.42
Prasetyo, W. (2011). Financing Profit Sharing Principle,Sale and Purchase Principles and Lease Financing Against Profit Falah. 15(3), 456–465.
Samanto, H., &; Yozika, F. Al. (2018). The effect of mudharabah, musyarakah and ijarah financing on the profitability of Bank Muamalat Indonesia for the 2010-2017 period. Proceedings of the National Seminar &; Call for Paper STIE AAS, Indonesia Economic Outlook 2019: Indonesia's Economic Challenges and Opportunities in 2019, 74–84. https://prosiding.stie-aas.ac.id/index.php/prosenas/article/view/15
Santoso, H., &; Anik, A. (2017). Analysis of Ijarah Financing in Islamic Banking. Scientific Journal of Islamic Economics, 1(02), 106–116. https://doi.org/10.29040/jiei.v1i02.33
Sany, I. (2014). Financing for Profit Falah(Study on Sharia Commercial Banks in Indonesia Period 2009-2013). 4, 1–12.
Saputra, A. R., &; Atmanti, H. D. (2022). Application of Mudharabah Financing and Its Impact on Company Profit (Study at PT. Bank Muamalat Indonesia Tbk.). Scientific Journal of Islamic Economics, 9(01), 292–299. http://dx.doi.org/10.29040/jiei.v9i1.8148
Sari, F. Y., &; Akbar, N. (2021). The Effect of Mudharabah Financing and Musyarakah Financing on Net Profit of PT. Bank BRI Syariah. Exist: Scientific Journal of Economics and Business, 12(1), 11. https://doi.org/10.33087/eksis.v12i1.234
Sari, N. I., &; Nuraini, A. (2022). The effect of mudharabah, murabahah, and ijarah financing on net profit. Scientific Journal of Unitary Accounting, 10(2), 221–232. https://doi.org/10.37641/jiakes.v10i2.1322
Septiani, N. M. (2021). The Effect of Murabahah, Musyarkah and Mudharabah Financing on the Profitability of Sharia Commercial Banks in Indonesia. Competitive Journal of Accounting and Finance, 5(2), 146–155.
Setiawan, D., Priatna, H., &; Fuziatri, Y. (2018). The effect of musharakah financing and murabahah financing on the company's net profit (case study at Bprs Al-Ihsan Bandung). Scientific Journal of Accounting, 7(April), 1–8.
Surepno, &; Prabowo, Y. J. (2017). Profit Distribution as an Implementation of Fairness Value in Sharia Accounting at PT. Bank Syariah Mandiri. Equilibirum : Journal of Sharia Economics, 5(1), 17–31. http://journal.iainkudus.ac.id/index.php/equilibrium/article/view/2465
Suwailem, S. Al. (2007). Financ Manaj. Synergy of Business and Management Studies, Vol. 9(No. 1), 87–102.
Ulpah, M. (2020). Concept in Sharia Banking Financing, Vol. 3 No.2 August 2020. Madani Shari'ah, 3(2), 147–160. file:///C:/Users/Acer/Downloads/208-Article Text-297-1-10-20200831.pdf
Warsah, I. (2019). Return System of Mudharabah Funding (Study on Sharia Service Cooperative Barokah Curup). Islamic Scientific Journal Futura, 18(1), 127. https://doi.org/10.22373/jiif.v18i1.3279
Wiroso. (2007). Islamic banking products.
Suwailem, A. (2007). Financial Engineering: An Islamic Perspective. Yogyakarta: Post Graduate Program of Faculty of Economics Islamic University of Indonesia
Republic of Indonesia.Law on Sharia Banking.Law No.21 of 2008
National Sharia Council Fatwa No: 15/DSN-MUI/IX/2000. Tentag Distribution with the principle of Profit Sharing.
National Sharia Council Fatwa No: 27/DSN-MUI/III/2002. Tentag Distribution with lease principle. www.ojk.go.id
DOI: http://dx.doi.org/10.18415/ijmmu.v10i11.5112
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 International Journal of Multicultural and Multireligious Understanding
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
https://ijmmu.com
editor@ijmmu.com
facebook.com/ijmmu
Copyright © 2014-2018 IJMMU. All rights reserved.