The Effect of Margin Income and Shares of Results on Net Profit Achieved In BRI Syariah

Authors

  • Astri Anantasari Azizah Universitas Islam Negeri Walisongo Semarang, Indonesia
  • Ade Yusuf Mujaddid Universitas Islam Negeri Walisongo Semarang, Indonesia
  • Dessy Noor Farida Universitas Islam Negeri Walisongo Semarang, Indonesia

DOI:

https://doi.org/10.21580/al-arbah.2021.3.1.8158

Keywords:

Murabahah Margin Income, Istishna 'Margin Income, Mudharabah Revenue Sharing, Musharaka Revenue Sharing, and Net Profit.

Abstract

Abstract

Purpose - This study aims to analyze the effect of murabahah margin income, istishna 'margin income, mudharabah profit sharing, and musyarakah revenue sharing on net profit at BRI Syariah Bank during 2014-2019.

Method - The research approach used in this research is a quantitative approach. In determining the sample, the research was carried out by using purposive sampling method. In this study, data was collected from secondary data, through quarterly financial reports published by Bank BRI Syariah in 2014-2019. The data analysis technique used is multiple linear regression data analysis techniques, Where researchers can conduct research between two or more independent variables on the dependent variable.

Result - The results show that murabahah margin income has a negative and insignificant effect on net profit, istishna 'margin income has a negative and insignificant effect on net income, the profit sharing income from mudharabah has a positive and significant effect on net profit, and the profit sharing income for musyarakah has a negative and negative effect. not significant to net income during 2014-2019.

Implication - This study uses BRI Syariah Financial Report data.

Originality- This study looks at the relationship between the variable margin income and profit sharing income on the net profit variable generated by Bank BRI Syariah.

 

Downloads

Download data is not yet available.

References

A. Wangsawidjaja. (2012). Pembiayaan Bank Syariah. PT.Gramedia Pustaka Utama.

Age, M. (2005). Teori Akuntansi. Almahera.

Andriyanto Et all. (2019). Manajeman Bank Syariah (Implementasi Teori dan Praktik). Qiara Media PartneR.

Ascarya. (2007). Akad dan Produk Bank Syariah. RajaGrafindo Persada.

Aufa, K., Dja’kum, C. S., & E. (2019). Risks Of Sharia Commercial Bank In Indonesia: Analysis Of Internal And External Factors. Al-ARBAH : Journal Of Islamic Finance and Banking, 1(1).

Cahya Rosyadah, P., Rachmat Arifin, N., Muhtadi, R., & Safik, M. (2020). Factors That Affect Savings In Islamic Banking. Journal of Islamic Finance and Banking, 2(1), 33–46. https://doi.org/10.21580/al-arbah.2020.2.1.5499

Huda, N., & Fajri, F. (2019). “The Analysis Of Musyarakah Contract Sharing System Implementationin BPRS Saka Dana Mulia Kudus”. Jurnal AL. ARBAH: Journal of Islamic Finance and Banking, 1(1).

Lasmana, Y. (2009). Tanya Jawab Cara Mudah Mendapatkan Pembiayaan di Bank Syariah. PT.Alex Media Kompotind.

Mardani. (2015). Aspek Hukum lembaga Keuangan Syariah di Indonesia. Kencana.

Mashilal. (2020). . Risk Of Sharia Banking In Indonesia: Viewed From Types Of Financing. Jurnal Al-Arbah.

Muchtar, B. (2016). Bank dan Lembaga Keuangan Lain. Kencana.

Naja, H. R. D. (2011). , Akad Bank Syariah. Pustaka Yustisia.

Putri, J., & Ma’wa., I. R. (2017). Pengaruh Pendapatan Bagi Hasil Mudharabah dan Bagi Hasil Musyarakah Terhadap Laba Bersih Bank Syariah. Jurnal JESkape, 2(2).

Sudarsono, H. (2003). Bank dan Lembaga Keuangan Syariah. UII Press.

Usman, R. (2009). Produk dan Akad Perbankan Syariah di Indonesia. PT Citra Aditya Bakti.

Downloads

Published

2021-04-23

Issue

Vol. 3 No. 1 (2021)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Licensing

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