The Effect of Murabahah, Mudharabah and Ijarah Earnings Upon the Profit of Bank Bri Syariah, Branch Office Sukabumi

Gemina, Dwi; Supriyadi, Dedy

doi:10.33062/mjb.v3i1.239

Cited by 4 publications

(5 citation statements)

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“…However, banks face financing risks (Riyanah et al, 2023). Especially during the COVID-19 pandemic, the financing risk has an impact on increasing the Non-Performing Financing (NPF) ratio (Gemina & Supriyadi, 2018;Nugrohowati & Bimo, 2019), which can also threaten their liquidity (Hamdi & Herianingrum, 2022). Thus, banks need to implement earnings management strategies to survive economic uncertainty.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The Impact of the Forward-Looking Expected Loss Method Refers to Financial Accounting Standard No. 71 on Earnings Quality of the Indonesian Islamic Banks

Eka Marenza,

Ariskawati,

Laela

2024

akurasi

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The aim of this research is to test and analyze the effect of applying the Expected Loss Method on earnings quality in the context of the pandemic surrounding. The research sample consisted of 16 Islamic commercial banks registered with the Financial Services Authority for the 2019-2022. Using panel regression analysis techniques processed through STATA 18, this research measures earnings quality with discretionary loan loss provisions (DLLP). Control variables include liquidity, which is proxied by the financing-to ratio (FDR), efficiency by BOPO, and bank size by Ln Total Financing. The results show that the impact of EFL on earnings quality is positively significant. This means that the higher the implementation of EFL, the greater the increase in DLLP, which indicates a further decline in earnings quality. During the pandemic, DLLP 27.98 demonstrated a higher value compared to non-pandemic periods, indicating a decline in earning quality during that period. This research provides input for regulators in drafting regulations related to CKPN, which is prone to being used as an earnings management tool. For investors, these findings can help in evaluating bank performance to make better investment decisions.

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Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

The Impact of the Forward-Looking Expected Loss Method Refers to Financial Accounting Standard No. 71 on Earnings Quality of the Indonesian Islamic Banks

Eka Marenza,

Ariskawati,

Laela

2024

akurasi

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“…According to Gemina (2018), overall murabahah, mudharabah, and ijarah incomes have been increasing. In 2015, earnings increased by 125 percent over the previous year, with murabahah earnings accounting for the majority of the increase.…”

Section: Effect Of Mudharabah On Net Profitmentioning

confidence: 99%

Profit Islamic Bank from Mudharabah and Musharakah Finance with Islamic Social Responsibility Disclosure

Yusuf

Ratnawati²,

Sari³

2021

IJFBS

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This research was conducted to determine the effect of mudharabah and musharakah financing on net profit of Islamic commercial banks in Indonesia. This study uses the annual financial statements of Islamic commercial banks obtained from the Financial Services Authority and annual reports on the website of Islamic commercial banks for the period 2010-2019. The test results found that mudharabah financing had a significant effect on the net profit of Islamic banks, this also strengthened Islamic social responsibility of Islamic commercial banks. But unlike mudharabah financing, musharakah financing actually has a negative effect on the net profit of Islamic commercial banks, which means that the higher the Islamic bank distributes musharakah financing, the rate of profit will decrease which results in the weakening of Islamic social responsibility disclosure. It is recommended that Islamic banks exercise greater caution when selecting consumers for mudharabah financing, as this type of financing carries a higher risk but also a higher profit share if the financing is successful. This research has a limitation in that it focuses exclusively on Islamic commercial banks in Indonesia, although additional research might be conducted by sampling Sharia Business Unit and Sharia Rural Bank.

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“…Bank Syariah adalah lembaga perantara yang menyediakan jasa keuangan berdasarkan etika dan sistem syariah dengan prinsip tertentu. Artinya bebas dari kegiatan spekulatif dan non produktif seperti perjudian, bebas dari persoalan yang tidak jelas dan tidak pasti, serta berdasarkan prinsip keadilan, namun hanya mendanai usaha yang 'halal' [2]. Perbankan syariah dalam istilah internasional dikenal sebagai Islamic banking atau juga disebut Interest-free banking.…”

Section: Pendahuluanunclassified

“…Kondisi perbankan syariah mengalami perkembangan cukup baik sehingga dapat mempengaruhi peningkatan ekspansi pembiayaan. Namun karena fungsi bank adalah untuk mendistribusikan uang kepada nasabah yang telah mengajukan pinjaman dan semakin rumit terkait dengan kebutuhan permodalan, kebutuhan investasi atau kebutuhan konsumtif, namun demikian perbankan syariah telah berkembang secara nyata [2]. Pada Perbankan Syariah tidak adanya sistem bunga dan diganti dengan sistem bagi hasil atau lebih dikenal dengan Profit/Loss Sharing (PLS).…”

Section: Pendahuluanunclassified

Pengaruh Pembiayaan Mudharabah dan Pembiayaaan Musyarakah terhadap Laba Bersih Bank Syariah

Nurhamidah

Diana

2021

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The financing income at Bank Syariah Mandiri is increasing every year and the higher the interest of the customers to carry out mudharabah financing and musyarakah financing at Bank Syariah Mandiri which will certainly make a big contribution to the bank's income. The author wants to know more about the effect of mudharabah financing and musyarakah financing on the net profit of an independent Islamic bank. The method used is a quantitative approach, using Bank Syariah Mandiri monthly financial report data for the 2017-2019 period and the number of financial reports of 36 months. The technique for selecting samples uses saturated sampling where all populations are sampled. The analysis technique uses multiple regression analysis using the SPSS 21 application.The results obtained from this study simultaneously are that there is an influence between mudharabah financing, musyarakah financing on the net profit of independent Islamic banks and partially mudharabah financing has a negative effect of 0.248 and is significant on bank net income. Syariah Mandiri and Musyarakah financing have a positive and significant effect on the net profit of Mandiri Islamic Banks.

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The Effect of Murabahah, Mudharabah and Ijarah Earnings Upon the Profit of Bank Bri Syariah, Branch Office Sukabumi

Cited by 4 publications

References 0 publications

The Impact of the Forward-Looking Expected Loss Method Refers to Financial Accounting Standard No. 71 on Earnings Quality of the Indonesian Islamic Banks

The Impact of the Forward-Looking Expected Loss Method Refers to Financial Accounting Standard No. 71 on Earnings Quality of the Indonesian Islamic Banks

Profit Islamic Bank from Mudharabah and Musharakah Finance with Islamic Social Responsibility Disclosure

Pengaruh Pembiayaan Mudharabah dan Pembiayaaan Musyarakah terhadap Laba Bersih Bank Syariah

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