期刊名称：Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
印刷版ISSN：2540-8399
电子版ISSN：2540-8402
出版年度：2021
卷号：5
期号：2
页码：212-229
DOI：10.29313/amwaluna.v5i2.6525
语种：English
出版社：Universitas Islam Bandung
摘要：Panin Dubai Bank has murabahah financing and receivables which play an important role in the wheels of the Indonesian economy. Bank financing income is measured by the level of profitability using the Return on Assets (ROA) formula. This study aims to determine and analyze partially and simultaneously the effect of Mudharabah Receivables and financing on ROA of Panin Dubai Syariah Bank. Using 40 samples from quarterly financial reports for March 2010 - December 2019. Data analysis, using, Classical Assumption Test, Multiple Linear Regression Test, T Test, F Test, Correlation Coefficient, and Coefficient of Determination using SPSS 16. The results showed that partially Mudharabah has no positive and insignificant effect on ROA, while Musyarahah does negative and significant, partially Murabahah Receivables have no negative and significant effect on ROA, and simultaneously Mudharabah Receivables and financing have a significant positive effect on ROA.
