SKRIPSI PBS
ANALISIS PEMBIAYAAN MURABAHAH, MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS BANK CENTRAL ASIA SYARIAH PERIODE 2017-2020
ABSTRACT
The Islamic Banks is in charge to distributing funds from surplus customers to deficit
customers with a profit and loss sharing scheme. However, the phenomenon in the field states that
Murabahah (buying and selling) contracts based on profit margins have the largest portion. Of
course this is a little disturbing for academics, who should position themselves as Islamic banks
as community business partners.
Therefore, this study aims to determine how big the influence of Mudharabah,
Musyarakah, Murabahah financing on ROA profitability at BCA Syariah in the 2017-2020 period.
Data were analyzed using multiple linear regression. The sample in this study was 48 BCA Syariah
financial statements, which provided monthly financial reports. The sample was taken using a
purposive sampling technique.
The results of this study partially show that Mudharabah financing has no significant
effect, Musyarakah financing has a significant negative effect, and finally Murabahah financing
has a significant positive effect on ROA.
Keywords: Mudharabah, Musyarakah, Murabahah, Profitability.
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