PENGARUH PEMBIAYAAN BERBASIS BAGI HASIL TERHADAP PROFITABILITAS PADA PERBANKAN SYARIAH DI INDONESIA

Abstract

Profit-loss sharing based financing is mandated by Islamic and state law, but the implementation is very limited, so this phenomenon should be investigated by considering economic perspective. The purpose of this research is to investigate the relationship between profit-loss based financing and profitability in Islamic Bank and Islamic Rural Bank by conducting time series approach. The result shows that profit-loss based financing contribute to profitability. This result suggests that bankers should implement this type of financing broadly to increase profitability. This result enriches Islamic finance accounting literatures relates to the issues of the lack of profit-loss based financing implementation