Pengaruh Pembiayaan Murabahah, Musyarakah, dan Ijarah Terhadap Profitabilitas Bank Umum Syariah di Indonesia Periode 2019-2021

Abstract

This research is entitled "The Influence of Murabahah, Musyarakah and Ijarah Financing on the Profitability of Sharia Commercial Banks in Indonesia for the 2019-2021 period". Research was conducted to determine the effect of murabahah, musyarakah and ijarah financing on the profitability of Islamic commercial banks in Indonesia for the 2019-2021 period. Murabaha financing is financing with a sale and purchase contract, financing with a profit sharing contract is represented by musyarakah financing, and ijarah financing is financing with a rental contract. The profitability ratio used in this research is ROA (return on assets). The research method used in this research is a quantitative research method. The sample selection in this study used a purposive sampling method with a total of 4 Sharia Commercial Banks in Indonesia. The analysis technique in this research is multiple linear analysis. The results of this research are that murabahah financing partially has a significant and positive effect on the profitability of sharia commercial banks, partial musyarakah financing also has a significant and positive effect on the profitability of sharia commercial banks, and ijarah financing has a significant but negative effect on the profitability of sharia commercial banks. Simultaneously, murabahah, musyarakah and ijarah financing have a significant effect on the profitability of Islamic commercial banks.