ANALISIS PEMBIAYAAN MUSYARAKAH TERHADAP LABA BERSIH PADA PT BANK MUAMALAT INDONESIA

Mefi Kholifah, Cahyo Budi Santoso, Jayana Salesti

Abstract


Research on Musyarakah financing Against Net Profit at PT Bank Muamalat Indonesion, aims to determine how the results of Musyarakah financing to net income in its capital, research also aims to determine how the relation ship to the results of Musharaka financing to net income on bank mualamat Indonesia.
The object of this research is PT Bank Muamalat this Indonesia.Penelitian using descriptive qualitative analysis of the overall outlines the results of Musharaka financing to net income on bank  Muamalat  Indonesia in comparison with theory - the theory relating to the results of Musyarakah  financing terladap net income on bank Muamalat, so that in can result diingikan ini.Teknik research data collection techniques used are keperpustakaan, field research. Fieldwork was carried out by means of observation and interviews, while the literature research was obtained from the material - material available in books - books, lecture notes and other reading materials related to the research.

Based   on the research and discussion, the authors conclude that the Musyarakah financing to net income that there is a significant relationship between Musharaka financing with net income on its capital. If the correlation coefficient of 0.953 visits, so it can be concluded that there is a very strong and positive values between  Musyarakah financing with net income on its capital.

 

Keywords: Analysis of  Musyarakah financing to net income


Keywords


Akuntansi Syariah

Full Text:

PDF

References


Antonio, Muhammad Syafi’i. ( 2001 ). “ Bank Syariah dari Teori ke Praktik, Jakarta: Gema Insani.

Ascarya. (2007). “ Akad Produk Bank Syariah. Jakarta: PT. Raja Grafindo Persada

Dr. Ahmad Tamam Muhammmad Said, ( 1990 ). “ At – Takyif asy –syar’i wa al muhasabi li ar –Rbh fi al –Masyu’at al –islamiah,” Mukhtamar Perkantoran dalam Islam. ” Universitas Al –Azhar: Kairo.

Dr. Husein Syahatah. ( 2001 ). “ Pokok –Pokok Pikiran Akuntansi Islam”, Akbar Media Eka Sarana: Jakarta.

Hasanah, Rahmawati. ( 2008 ). “ Signifikan hubungan pembiayaan musyarakah dan mudharabah dengan laba bersih” . Skripsi sarjana Universitas Gajah Mada: Yogyakarta.

Indrianto, Nur dan Bambang Supomo. ( 2009 ). “ Metodologi Penelitian Bisnis”. BPFE- Yogyakarta.

Kasmir. ( 2004 ). “ Dasar-dasar Perbankan. Jakarta: Grafindo Persada.

Karim, Adiwarman. “ ( 2006 ) ;Bank Islam : Analisis fiqih dan Keuangan; PT Raja Grafindo Persada, Jakarta. “

Muhammad, Rifqy. ( 2008 ). “ Akuntansi Keuangan Syariah. “ PT P3EI Press: Yogyakarta.

Priyatno, Duwi. ( 2009). “ Belajar Olah Data dengan SPSS.Yogyakarta. “ cv andi offset: Bandung.

Sofyan Syafri Harahap, Wiroso, Muhammad Yusuf . ( 2004 ). “ Akuntansi Perbankan Syariah Edisi Revisi, lpfe usakti, Jakarta 2004

Syafii Antonio, Muhammad ( 2001) . ” Bank Syariah Dari Teori ke Praktek. “ Gema Insani Press: Jakarta.

Sugiyono. ( 2009 ). “ Statistika Untuk Penelitian. “ Alfabeta. Bandung

Santoso,dkk,(2014). “Panduan skripsi

Universitas Riau Kepulauan




DOI: https://doi.org/10.33373/mja.v9i3.1033

Refbacks

  • There are currently no refbacks.




Office:

Department of Accounting Studies, Faculty of Economi and Bussines, Universitas Riau Kepulauan

unit F

Jl. Pahlawan No. 99, Bukit Tempayan, Batu Aji, Kota Batam

Contact: (0778) 39275

e-mail: measurement@journal.unrika.ac.id

Web Analytics Made Easy - Statcounter View My Stats

Measurement Statistic