THE INFLUENCE OF PROFIT SHARING RATIO ON THE FINANCIAL PERFORMANCE OF SHARIA PEOPLE'S FINANCING BANKS IN NORTH SUMATRA
Abstract
The purpose of this study was to evaluate the Financial Performance of Islamic People's Financing Banks (BPR) in North Sumatra. Specifically to analyze the effect of the Profit Sharing Ratio (PSR) on the Debt to Equity Ratio (DER). The research approach uses Quantitative with Panel Data Types from 2017 – 2021, Panel Data Multiple Linear Regression analysis techniques. The results of this study are: Profit Sharing Ratio has a positive and significant partial effect on the Debt to Equity Ratio (DER) at BPRS in North Sumatra. Keywords: Profit Sharing Ratio (PSR), Debt to Equity Ratio (DER) and Financial Performance
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Revenue of Kiosk Traders in Bintaro Market Demak. Semarang: University Diponegoro.
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https://doi.org/10.30762/wadiah.v4i2.3172.
Mukhtar. (2013). Descriptive Research Methods Qualitative. Jakarta: GP Press Group. Regulation
Government No. 17 Year 2013. Implementation Constitution Number 20 2008 concerning Micro
and Small Enterprises Intermediate.
Medyawati, H., & Yunanto, M. (2018). The Effects Of FDR, BOPO, And Profit Sharing On The Profitability
Of Islamic Banks In Indonesia. International Journal Of Economics, Commerce And Management.
Putra, B. R., & Alexandri, M. B. (2020). Peran Rasio Keuangan Dan Kinerja Keuangan Perusahaan.
Responsive. https://doi.org/10.24198/responsive. v3i2.29131.
Rahmad Annam. (2020). Islamic Bank Audit. Jakarta: golden.
Rheny, S. (2021). Rasio Keuangan. Ekrut Media: https://www.ekrut.com/media/ rasio-keuangan.
Surat Edaran Otoritas Jasa Keuangan Nomor: 28/SEOJK.03/2019. Tentang Sistem Penilaian Tingkat
Kesehatan Bank Pembiayaan Rakyat Syariah. OJK.
Safii, M. A. (2020). Return On Equity: Alokasi Dana Zakat, Profit Sharing Financing Dan Good Corporate
Governance Pada Bank Umum Syariah Di Indonesia. RELEVANCE : Journal of Management and
Business. https://doi.org/10. 22515/relevance.v2i2.2095.
Sitohang, A. W., & Wulandari, B. (2020). Pengaruh Current Ratio, Debt To Equity Ratio, Earning Per Share,
Terhadap Kinerja Keuangan. Journal of Education, Humaniora and Social Sciences (JEHSS).
https://doi.org/10. 34007/jehss.v3i2.361.
Sri Wahyuni, & Muhammad Wahyuddin Abdullah. (2021). Accountability Based on Sharia Enterprise Theory
in Creating a Sustainable Economy. BALANCA: Journal of Islamic Economics and Business.
https://doi.org/10.35905/balanca.v3i01.1986
Published
2022-10-06
How to Cite
NASUTION, Nina Andriany.
THE INFLUENCE OF PROFIT SHARING RATIO ON THE FINANCIAL PERFORMANCE OF SHARIA PEOPLE'S FINANCING BANKS IN NORTH SUMATRA.
Proceeding International Conference Keputeraan Prof. H. Kadirun Yahya, [S.l.], v. 1, n. 1, p. 435 - 444, oct. 2022.
ISSN 2961-7960.
Available at: <https://jurnal.pancabudi.ac.id/index.php/keputeraan/article/view/4625>. Date accessed: 29 apr. 2024.
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Articles
