The Effect of Profit Sharing Financing and Trading on Financial Performance: FDR as a Moderating Variable at Bank Aceh Syariah
DOI:
https://doi.org/10.22437/jaku.v11i01.52366Kata Kunci:
Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, Financing Deposit Ratio, Kinerja KeuanganAbstrak
Pertumbuhan ekonomi berkelanjutan dan penanganan emisi karbon menjadi isu utama agenda global yang Penelitian ini bertujuan menilai bagaimana pembiayaan bagi hasil dan pembiayaan jual beli memengaruhi kinerja keuangan (ROA) serta mengkaji ulang peran Financing Deposit Ratio (FDR) sebagai variabel moderasi pembiayaan bagi hasil dan jual beli pada kinerja keuangan (ROA). Populasi pada studi ini berdasarkan laporan keuangan bulanan Bank Aceh Syariah yang dipublikasikan pada periode januari 2020 sampai desember 2024, yang berjumlah sebanyak 60 laporan. Pemilihan sampel pada studi ini dilakukan dengan metode Total Sampling. Analisis data dijalankan dengan menerapkan teknik regresi moderasi (Moderated Regression Analysis/MRA). Data diolah menggunakan SPSS versi 26 sehingga diperoleh hasil yang menunjukan bahwa pembiayaan bagi hasil secara parsial tidak mendapatkan pengaruh pada kinerja keuangan (ROA) sedangkan jual beli secara parsial mendapatkan pengaruh signifikan pada kinerja keuangan (ROA). Financing Deposit Ratio (FDR) tidak mampu memoderasi ikatan antara pembiayaan bagi hasil dan jual beli pada kinerja keuangan (ROA) dan secara simultan pembiayaan bagi hasil dan jual beli dapat memengaruhi kinerja keuangan (ROA) pada bank aceh syariah.
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Hak Cipta (c) 2026 Cut Sri Firman Hastuti, Riga Afrida, Linda Rahmazaniati
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