THE ANALYSIS OF REVENUE SHARING FROM MUDHARABAH FINANCING (Case Study of BMT AL FATH IKMI CIPUTAT)

Mega Rosdiana, Siti Jamilah, Andry Priharta

DOI: https://doi.org/10.23917/mijeb.v1i1.7300

Abstract

The purpose of this study is to determine the effect of revenue sharing from mudharabah financing at
BMT AL-Fath Ikmi Ciputat. Mudharabah is a business cooperation agreement between two parties
where the first party (shahibul maal) provides the whole (100%) capital, while the other party becomes
the manager. The margin is the amount of profit agreed between BMT and the customer on the financing
transaction with the sale and purchase agreement, in which margins remain unchanged over the term of
the financing. This study is quantitative research, which aims to give description about the subject under
study and check the truth of the research result, by using descriptive verification method. The samples
are taken using data collection techniques and are documented by collecting financial statement data.
The data processing methods use classical assumption test and simple linear regression analysis. Then
the conclusion of the result of calculation of statistic test t partial known t
count
<t
, (2.165> 2.0322) with
significant value from mudharabah financing variable equal to 0.0042 less than 0.05 or 5% and have
positive coefficient direction. It can be concluded that Ho is rejected and Ha accepted, which means that
mudharabah financing variables have significant and positive effect on profit sharing.

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