Analysis of Mudharabah, Musyarakah and Ijarah Partially to Return on Assets (ROA) in Islamic Banks Tetep 1*- Hermansyah 2- Dodi Supriyanto 3- Nizar Alam Hamdani 4
1,2 Institut Pendidikan Indonesia Garut
3 STIE Ekuitas
4 Universitas Garut
Abstract
Sharia banking that is growing is expected to make a greater contribution to the development of the national economy. The role of Islamic banking in the national banking system needs to be increased, among others, by increasing the number of office networks through the establishment of new Islamic banks or opening up greater opportunities for the implementation of changes in business activities from conventional banks to Islamic banks. The purpose of this study is to analyze the effect of partial mudharabah, musharaka and ijarah on Return on Assets (ROA) in Islamic banks. Based on the partial test, the results show that mudharabah has a positive and insignificant effect on Return on Assets (ROA), while musharakah shows a significant negative relationship. Also, ijarah has no relationship and is not significant. Based on simultaneous testing, the results obtained that mudharabah, musyarakah, and ijarah together have a positive relationship and have a significant effect on Return on Assets (ROA).
Keywords: Mudharabah, Musyarakah, Ijarah ROA, Islamic Bank
