DIFFERENCE TEST OF POTENTIAL LOSS FROM PROFIT SHARING FINANCING ISLAMIC BANKING IN INDONESIA

Authors

  • Taudlikhul Afkar Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia http://orcid.org/0000-0002-5854-4284
  • Fauziyah Fauziyah Universitas PGRI Adi Buana Surabaya, Indonesia
  • Sigit Prihanto Utomo Universitas PGRI Adi Buana Surabaya, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v8i2.13366

Abstract

Common problem with Islamic bank in Indonesia is the rate of return from financing business activities. Profit sharing financing is a type of business activity that still requires certainty in the distribution of profits and risks. The aim of this research is to conduct a different test analysis of potential loss for Islamic Bank in Indonesia from profit-sharing financing business activities during and after the Covid-19 pandemic. This research method uses a quantitative approach with a population of 14 Sharia Commercial Banks as the research sample. Saturated samples are used as a research sampling technique considering the small population size. The data analysis technique used in this research is Paired Sample t-test with Jamovi as an analysis tool. Findings of this research show that there is significant difference in potential losses in profit sharing financing during and after the Covid-19 pandemic with a tendency to be greater after the Covid-19 pandemic

Author Biographies

Taudlikhul Afkar, Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya

Accounting

Sigit Prihanto Utomo, Universitas PGRI Adi Buana Surabaya

Universitas PGRI Adi Buana Surabaya

References

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Published

2024-06-26

How to Cite

Afkar, T., Fauziyah, F., & Utomo, S. P. (2024). DIFFERENCE TEST OF POTENTIAL LOSS FROM PROFIT SHARING FINANCING ISLAMIC BANKING IN INDONESIA. International Journal of Economics, Business and Accounting Research (IJEBAR), 8(2). https://doi.org/10.29040/ijebar.v8i2.13366

Issue

Vol. 8 No. 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024

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