Pengaruh pembiayaan murabahah, musyarakah dan ijarah terhadap profitabilitas dengan inflasi sebagai variabel moderasi pada bank umum syariah tahun 2020-2024

Abstract

ABSTRACT Fajar Ardiansyah, NIM 232041006, Title Thesis “The Effect of Murabahah, Musyarakah and Ijarah Financing on Profitability with Inflation as a Moderating Variable in Sharia Commercial Banks in 2020- 2024” Sharia Economics Studies, Postgraduate Faculty, Mahmud Yunus Batusangkar State Islamic University. The problem of this research is that there is a situation of high inflation and fluctuations so that it is able to increase financing at Sharia Commercial Banks. This is not in accordance with theory and profitability at Sharia Commercial Banks as of the first semester of 2024 has decreased due to several factors such as inflation, financing operational costs and net performance finance (NPF). The aim of the research is to explain the partial and simultaneous influence of murabahah, musyarakah and ijarah financing on profitability with inflation as a moderating variable in Sharia Commercial Banks in 2020-2024. The research used is quantitative correlation research with a population of 14 Sharia Commercial Banks registered with the Financial Services Authority (OJK) using panel data in the form of monthly data so that the sample is 60 for each variable. The data analysis technique used in the research is regression analysis using panel data and moderated regression analysis (MRA). The results of the partial test research show that murabahah and musyarakah financing have an effect on profitability and ijarah financing has no effect on profitability at Sharia Commercial Banks. Murabaha financing has an effect on profitability with inflation in mild conditions strengthening murabahah financing on profitability, musyrakah financing having a negative effect on profitability with inflation weakening musyarakah financing on profitability and ijarah financing having no effect on profitability with inflation not strengthening or weakening ijarah financing on profitability at Sharia Commercial Banks. Simultaneously testing murabahah, musyarakah and ijarah financing has an effect on profitability and murabahah, musyarakah and ijarah financing has an effect on profitability with inflation in light conditions strengthening murabahah, musyarakah and ijarah financing has an effect on profitability in Sharia Commercial Banks. Based on the R-Square value of murabahah, musyarakah and ijarah financing on profitability, it is 40.1 percent and the R-Square value of murabahah, musyarakah and ijarah financing on profitability with inflation as a moderating variable is 37.0 percent and the remainder is not explained in this research.