The Relationship between Maqasid Sharia and Profitability Ratio in Islamic Banking Industries Performance

Year 2022, , 243 - 259, 29.07.2022

Lucky Nugroho

https://doi.org/10.17233/sosyoekonomi.2022.03.13

Cited By: 1

Abstract

The study aims to analyse the moderating relationship between the return on assets (ROA) ratio with the Islamic maqasid ratio. This study uses several independent variables: financing to deposit ratio, labour cost ratio, promotions cost ratio, non-performing financing, and the ratio of financing distribution of micro, small and medium enterprises (MSMEs). The methodology used in this study is quantitative. The result of this study is that ROA significantly moderates the independent variables on ROA. Furthermore, the novelty of this research is to link the ratio of social and spiritual aspects with a balance of financial aspects.

Keywords

Maqasid Sharia Ratio, Financing to Deposit, Return on Asset, Labour Cost Ratio, Promotion Cost Ratio, Non-Performing Financing Ratio, MSMEs Financing Ratio

Supporting Institution

Univeristas Mercu Buana

Thanks

Research Center of Universitas Mercu Buana

İslâmi Bankacılık Sektörünün Performansında Şeriat Hedefleri ve Kârlılık Oranı İlişkisi

Abstract

Çalışmanın amacı, aktif kârlılığı (ROA) oranı ile İslami Şeriat Hedefi oranı arasındaki düzenleyici ilişkiyi analiz etmektir. Bu çalışmada birkaç bağımsız değişken kullanılmaktadır: finansmanın mevduata oranı, işgücü maliyeti oranı, promosyon maliyeti oranı, sorunlu finansman ve mikro küçük ve orta ölçekli işletmelerin (MSME) finansman dağılımının oranı. Çalışmada kullanılan metodoloji niceldir. Araştırma sonucunda, aktif kârlılığının kendi üzerindeki bağımsız değişkenleri önemli ölçüde etkilediği görülmüştür. Bankacılık sektörünün performansının belirlenmesinde konunun finansal yönünün yanı sıra sosyal ve manevi yönü de süreçle ilişkilendirilerek bilimsel alana yeni bir bakış açısı kazandırılmaya çalışılmıştır.

Keywords

Şeriat Hedefi Oranı, Mevduat Finansmanı, Aktif Getirisi, İşgücü Maliyeti Oranı, Promosyon Maliyeti Oranı, Sorunlu Finansman Oranı, MKOBİ Finansman Oranı

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