标题：Comparison on the Effect of Profit Sharing System between Islamic and Conventional System on Profitability, Wages, and Productivity (A Study on Padang Restaurant Business in Pekanbaru)
摘要：Based on the definition of profit sharing system, there are two different understanding concerning the matter. In Islamic profit sharing system, the distribution of profit or wage between capital owners and capital managers is calculated after the company reaches profit. The portion of profit distribution between capital owners and capital managers is based on previously formulated contract. In conventional profit sharing system, the distribution of profit in a form of wage, and the award of compensation, is set by the owner of capital. The objectives of this study are to assess the effect of both profit sharing systems on profitability, wages, and productivity in Padang restaurant business in the city of Pekanbaru and to identify the difference of profit-sharing system between the economy of Islam and conventional economy.The population of this study is 429 Padang restaurants in the city of Pekanbaru, which spread to 12 districts. The samples of the study are 81 restaurants obtained from the use of Slovin formula. Further, sets of samples is determined, using proportional random sampling method, to represent each of the districts. The respondents of this research are capital managers of Padang restaurant business in the city of Pekanbaru. The analytical method used in this research is quantitative descriptive analysis using PLS (Partial Least Square) tool, which is used to see the effect of each variable, and Independent Sample Test, which is used to see the difference between the variables of both systems regarding profit sharing system.The results of this study indicate that Islamic profit sharing system and conventional profit sharing system provide a significant and positive impact on profitability, wages, and productivity of restaurant business in the city of Pekanbaru. The results of Independent Sample Test show that apparent differences are present in each of the tested variables. The profit sharing system according to the economy of Islam works better in generating profitability, in distributing fairer wages between the capital owners (shahibul mal) and capital managers (mudharib), and in creating higher corporate productivity.
关键词：Profit Sharing System; Profitability; Wages; and Productivity
