THE EFFECT OF MURABAHAH MARGINS AND MURABAHAH FINANCING ON PROFITS AT PT. SHARIA PEOPLE'S FINANCING BANK (BPRS) SINDANGLAYA KOTANOPAN

sunarji harahap (UIN Sumatera Utara, Indonesia)
erni erni (UIN Sumatera Utara, Indonesia)
maisarah maisarah (UIN Sumatera Utara, Indonesia)

Abstract


The background in this research is the existence of a phenomenon that is not in accordance with the theory that if the financing channel increases it will affect the bank’s profit, but seen from the data not in accordance with the theory. The formulation of the problem in this study is whether Murabaha margins and Murabaha financing have an influence on earnings partially or simultaneously, the purpose of this study of Murabaha margins and Murabaha financing on earnings at PT. Rakyat Syariah Financing Bank (SRB) Sindanglayan Kotanopan. The study discusses the effect of Murabaha margins and Murabaha financing PT Syariah Sindanglaya People’s Financing Bank Kotanopan so that the theory and theory of the Qur’an are adjusted to the scope, we can see how it affects the Sindanglaya Kotanopan Sharia People Financing Agency.  This research is a quantitative study using secondary data with a sample of 48 samples with a saturated sampling design. Data collection techniques used are documentation and study of literature. data obtained from the financial ratio report of the Islamic Peoples’ Financing Bank Sindanglaya Kotanopan Published by the authority. Data analysis techniques using multiple linear regression data processed by computer SPSS Persi 22. The result of the study showed that the R test was influential by 64,5% while 35,5% was influenced by other variables. The result of the t-test hypothesis showed that tarithmetic > ttable ( 8,657> 2,01410) and Murabaha financing had an influence on the profit tatitmetic > ttable (2,223> 2,01410). Simultaneously Murabaha margin and Murabaha financing affect profit because of Fcalculate > Ftable  (40,843 >3,20). This means Murabaha margins and financing margins have a positive effect on earnings.


References


Ambardi, A., & Nuraini, N. (2021). Impact of the COVID-19 Pandemic on National Banking Risk and Capital. Proceeding of The URECOL, 416–424.

Adiwarman Karim, Bank Islam Analisis Fiqh dan KeuanganJakarta: Rajawali Pers, 2011.

Arikunto, S. (2010). Metode peneltian. Jakarta: Rineka Cipta.

Arikunto, S. (2013). Manajemen Penelitian, cet. ke-12. Jakarta: PT. Rineka Cipta.

Departeman Agama RI, Al-Quran dan Terjemahannya JUZ 1-30 Edisi Baru Jakarta: CV. Pustaka Agung Harapan, 2006.

Dr, P. (2008). Sugiyono, Metode Penelitian Kuantitatif Kualitatif dan R&D. CV. Alfabeta, Bandung, 25.

Firdaus, R., & Faizasari, A. (2022). Analisis Marketing Mix Dalam Perspektif Etika Bisnis Islam Studi Pada Masyarakat Pelaku UMKM Kue Kering Di Kabupaten Tanah Datar. Management Studies and Entrepreneurship Journal (MSEJ), 3(5), 2879–2897.

Getut Prameasti, Tuntas Data Penelitian Dengan SPSS 22 Jakarta: Mediakom, 2008.

Husein Umar, Metode Penelitian Untuk Skripsi Dan Tesis BisnisJakarta: PT. Raja Grafindo Persada, 2013.

Huda, N. (2018). Ekonomi Makro Islam: Pendekatan Teoritis. Prenada Media.

Ismail, Manajemen Perbankan Jakarta: Kencana, 2010.

_____, Perbankan Syariah Jakarta: Kencana, 2011.

Jonathan Sarwono, Rumus-Rumus Populer Dalam SPSS 22 Untuk Riset dan Skripsi Yogyakarta: Penerbit Andi, 2015.

Juliansyah Noor, Metodologi Penelitian: Skripsi, Tesis, Disertasi, dan Karya Ilmiah Jakarta: kencana, 2011.

Kasmir, Dasar-Dasar Perbankan Jakarta: PT. RajaGrafindo Persada, 2002.

_____, Dasar-Dasar Perbankan Jakarta: Rajawali Pers, 2014.

_____, Manajemen PerbankanJakarta: Rajawali Pers, 2012.

Mardalis, Metode Penelitian Suatu Pendekatan Proposal Jakarta: Bumi Aksara, 2003.

Mudjarad Kuncoro, Metode Riset Untuk Bisnis dan Ekonomi Jakarta: Erlangga, 2009.

Muhammad, Metodologi Penelitian Agam Islam Jakarta: Rajawali Pers, 2008.

Noor, J. (2012). Metodologi penelitian, skripsi, tesis, disertasi dan karya ilmiah.

Priyanto, D., & Mandiri Belajar, S. (2014). Yogyakarta: Mediakom, 2008. SPSS Pengolah Data Terpraktis, Yogyakarta: CV Andi Offset.

Priyatno, D. (2008). Mandiri belajar SPSS: untuk analisis data dan uji statistik.

Rahmah, N. (2020). Pengaruh Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Likuiditas PT BPRS (Bhakti Sumekar Sumenep & Sarana Prima Mandiri Pamekasan). INSTITUT AGAMA ISLAM NEGERI MADURA.

Sholihin, I. (2011). Akuntansi Bank: Teori dan Aplikasi dalam Rupiah.

Siregar, B. G., & Hardana, H. A. (2022). Metode Penelitian EKonomi dan Bisnis. Merdeka Kreasi Group.

Tanjung, H., & Devi, A. (2013). Metodologi penelitian ekonomi Islam. Gramata Pub.




DOI: https://doi.org/10.24952/jsb.v1i2.6434

Refbacks

  • There are currently no refbacks.


INDEKS JURNAL


TIM REDAKSI

Editor In Chief

 Managing Editor

 Editorial Board

Reviewer

It Support Team

  • Nofinawati, MA, Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Sumatera Utara, Indonesia

 

 

Creative Commons License 

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 

ISSN Print:  2809-8781

ISSN Online:  2827-9344

FAKULTAS EKONOMI DAN BISNIS ISLAM

UNIVERSITAS ISLAM NEGERI SYEKH ALI HASAN AHMAD ADDARY PADANGSIDIMPUAN
Jalan T. Rizal Nurdin Km. 4,5 Sihitang Padangsidimpuan, Sumatera Utara,  Indonesia

Email: journalofsharia@uinsyahada.ac.id