PENGARUH MODEL AKAD PEMBIAYAAN TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI INDONESIA

Rizka Saputri; Memet Agustiar; Hayet Hayet; Abd. Mubaraq; Hesti Diah Ayuni

doi:10.32764/37xwbt57

Authors

Rizka Saputri Universitas Tanjungpura
Memet Agustiar Universitas Tanjungpura
Hayet Hayet Universitas Tanjungpura https://orcid.org/0000-0002-2542-6425
Abd. Mubaraq Universitas Tanjungpura
Hesti Diah Ayuni Universitas Tanjungpura https://orcid.org/0009-0009-7975-1117

DOI:

https://doi.org/10.32764/37xwbt57

Abstract

This study aims to analyze the effect of partnership-based financing sale-based financing, lease-based financing, and qardh financing on the profitability of Islamic Rural Banks (Bank Pembiayaan Rakyat Syariah/BPRS) in Indonesia, as measured by Return on Assets (ROA). This study employs a quantitative method with a descriptive approach using secondary data obtained from the Islamic Banking Statistic published by Financial Services Authority (Otoritas Jasa Keuangan/ OJK). The results indicate that partnership-based financing, sale-based financing, and qardh financing have a positive and significant effect on ROA, while lease-based financing has a negative but insignificant effect. These findings suggest that optimizing partnership-based, sale-based, and qardh financing can enhance the profitability of BPRS, whereas the management of lease-based financing still needs to be improved to provide a greater contribution to financial performance.

Keywords : Partnership contract, Sale and Purchase Contract, lease Contract, Qardh Contract, ROA