ANALISIS PENGARUH PEMBIAYAAN DENGAN AKAD MURABAHAH DAN MUSYARAKAH TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH (Studi Empiris Pada Bank Umum Syariah Tahun 2018-2020)

This study aims to determine the effect of financing with Murabahah and Musyarakah contracts on Profitability in Islamic Commercial Banks. The method used in this research is associative research with quantitative approach sourced from secondary data obtained from the official website of Islamic Commercial Banks at each bank. The population taken in this study consisted of 14 Islamic Commercial Banks that had been registered with the OJK in 2018 – 2020. This study used multiple linear regression analysis using IBM SPSS Statistics 25 software. Based on the results of the research that has been done, it is known that the financing of the Murabahah contract and the Musyarakah contract simultaneously affects the profitability of Return On Assets (ROA). Partially, Murabahah has a significant positive effect on profitability (ROA) and Musyarakah has a significant positive effect on profitability (ROA)