PENGARUH PIUTANG MURABAHAH DAN PENDAPATAN MARGIN MURABAHAH TERHADAP LABA BERSIH PADA BANK SYARIAH DI INDONESIA
Daftar Isi:
- Nauva Khansa Nabila (1630611095) Muhammadiyah University, Sukabumi. Effect of Murabahah Receivables and Murabahah Margin Income Against Net Profit at Indonesian Islamic Banks (Supervisor Sutrisno, M.Pd., M.Ak and Tina Kartini, S.E., M.Esy) This study was conducted to determine the effect of murabahah receivables (non cash income) and murabahah margin income on net income. The variables used in this study are murabahah receivables, murabahah margin income, and net income. This research was made using quantitative methods with an associative approach. The population in this study is the 2017-2019 Sharia Commercial Bank financial statements with the sample used as many as 36 samples. In this study data collection techniques using secondary data. Analysis of the data used is the classic assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate that the murabahah receivables on the t test results show a significance value of 0.005 Ftable, namely 26.658> 3.27 with a significance value of 0.000> 0.05, which means that H0 is rejected, meaning that there is a simultaneous influence between the independent variables and the dependent variable.