印度尼西亚伊斯兰商业银行基于伊斯兰教法融资的利润法拉的确定

Osmad - Muthaher, Sri Dewi Wahyundaru, Zaenal Alim Adiwijaya
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摘要

本研究旨在探讨影响印度尼西亚伊斯兰银行业利润法拉(Profit Falah)的因素。本研究的研究对象是印度尼西亚所有在 2017-2020 年间发布财务报表的伊斯兰银行业。采用的抽样方法是不丢失的目的性抽样法,选取的样本数量多达 60 个样本数据。 数据从印尼 Stariah 银行的网站上收集。t 检验计算的结果显示,在利润分享原则、穆拉巴哈融资和 ijarah 至利润法拉原则这几个变量上的结论不一。可变利润分享融资和 Murabahah 对 Profit Falah 有显著的积极影响。然而,涉及租赁交易的 ijarah 原则对 Falah 利润有显著的负面影响。
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Determination of Profit Falah Based on Sharia Financing at Sharia Commercial Banks in Indonesia
The purpose of this study is to examine the factors that influence Profit Falah in the Islamic banking industry in Indonesia. The population in this study is all Islamic banking industries in Indonesia that issued financial statements between 2017 – 2020. The sample method used is a purposive sampling method that does not lose, with the number of selected samples as many as 60 sample data.  Data was collected from the website of Bank Stariah in Indonesia. The results of the t-test calculation show mixed findings on the variables of the principle of profit sharing, murabahah financing, and the principle of ijarah to Profit Falah. Variable profit-sharing financing and Murabahah have a significant positive influence on Profit Falah,. However, the principle of ijarah, which involves lease transactions, shows an in significant negative influence on Profit Falah.
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