{"id":"https://openalex.org/W4312377077","doi":"https://doi.org/10.46306/rev.v3i1.142","title":"PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Bank Syariah Yang Terdaftar Di Otoritas Jasa Keuangan (OJK)","display_name":"PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Bank Syariah Yang Terdaftar Di Otoritas Jasa Keuangan (OJK)","publication_year":2022,"publication_date":"2022-07-20","ids":{"openalex":"https://openalex.org/W4312377077","doi":"https://doi.org/10.46306/rev.v3i1.142"},"language":"en","primary_location":{"id":"doi:10.46306/rev.v3i1.142","doi":"https://doi.org/10.46306/rev.v3i1.142","is_oa":true,"landing_page_url":"https://doi.org/10.46306/rev.v3i1.142","pdf_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/142/100","source":{"id":"https://openalex.org/S4210215944","display_name":"Jurnal Revenue Jurnal Ilmiah Akuntansi","issn_l":"2723-6498","issn":["2723-6498","2723-6501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405279387","host_organization_name":"Universitas Bina Bangsa","host_organization_lineage":["https://openalex.org/I4405279387"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Revenue : Jurnal Ilmiah Akuntansi","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4312377077"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/142/100","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5023381694","display_name":"Purwati Purwati","orcid":"https://orcid.org/0009-0004-5145-9580","observed_orcids":["https://orcid.org/0009-0004-5145-9580"]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Purwati Purwati","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5001897700","display_name":"Fitri Sagantha","orcid":"https://orcid.org/0009-0004-9307-2069","observed_orcids":["https://orcid.org/0009-0004-9307-2069"]},"institutions":[{"id":"https://openalex.org/I4210157166","display_name":"Universitas Pamulang","ror":"https://ror.org/05x6rt433","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210157166"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fitri Sagantha","raw_affiliation_strings":["Universitas Pamulang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pamulang","institution_ids":["https://openalex.org/I4210157166"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210157166"],"apc_list":null,"apc_paid":null,"fwci":3.1132,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.91250876,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"3","issue":"1","first_page":"290","last_page":"311"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/murabaha-financing","display_name":"murabahah financing","score":0.9850000143051147},{"id":"https://openalex.org/keywords/musyarakah-financing","display_name":"musyarakah financing","score":0.9679999947547913},{"id":"https://openalex.org/keywords/islamic-commercial-banks","display_name":"Islamic commercial banks","score":0.7300000190734863},{"id":"https://openalex.org/keywords/bank-profitability","display_name":"bank profitability","score":0.8510000109672546},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.8529999852180481},{"id":"https://openalex.org/keywords/non-performing-financing","display_name":"non-performing financing","score":0.9710000157356262},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8450000286102295},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.7770000100135803}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8232753276824951},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.5361606478691101},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5236936807632446},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4802577793598175},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.41667357087135315},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4150039553642273},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2057989239692688},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.14343121647834778},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.06576299667358398},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.46306/rev.v3i1.142","doi":"https://doi.org/10.46306/rev.v3i1.142","is_oa":true,"landing_page_url":"https://doi.org/10.46306/rev.v3i1.142","pdf_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/142/100","source":{"id":"https://openalex.org/S4210215944","display_name":"Jurnal Revenue Jurnal Ilmiah Akuntansi","issn_l":"2723-6498","issn":["2723-6498","2723-6501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405279387","host_organization_name":"Universitas Bina Bangsa","host_organization_lineage":["https://openalex.org/I4405279387"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Revenue : Jurnal Ilmiah Akuntansi","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.46306/rev.v3i1.142","doi":"https://doi.org/10.46306/rev.v3i1.142","is_oa":true,"landing_page_url":"https://doi.org/10.46306/rev.v3i1.142","pdf_url":"https://revenue.lppmbinabangsa.id/index.php/home/article/download/142/100","source":{"id":"https://openalex.org/S4210215944","display_name":"Jurnal Revenue Jurnal Ilmiah Akuntansi","issn_l":"2723-6498","issn":["2723-6498","2723-6501"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405279387","host_organization_name":"Universitas Bina Bangsa","host_organization_lineage":["https://openalex.org/I4405279387"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Revenue : Jurnal Ilmiah Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4312377077.pdf","grobid_xml":"https://content.openalex.org/works/W4312377077.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1841674772","https://openalex.org/W2743567963","https://openalex.org/W2773026362","https://openalex.org/W2797174256","https://openalex.org/W2931868590","https://openalex.org/W2945172384","https://openalex.org/W2955311731","https://openalex.org/W2972009149","https://openalex.org/W3002108498","https://openalex.org/W3005910270","https://openalex.org/W3125883645","https://openalex.org/W3161183801","https://openalex.org/W3202239504","https://openalex.org/W6802520805","https://openalex.org/W7039324698"],"related_works":["https://openalex.org/W7216410811","https://openalex.org/W4407067329","https://openalex.org/W4313821157","https://openalex.org/W4393340901","https://openalex.org/W4390270702","https://openalex.org/W6908677853","https://openalex.org/W4392189924","https://openalex.org/W2780163714","https://openalex.org/W4383267552","https://openalex.org/W2991852571"],"abstract_inverted_index":{"This":[0,59],"study":[1,73,139],"aims":[2],"to":[3,114,163,181],"determine":[4],"the":[5,35,50,81,87,92,116,129,165,168,183,186],"effect":[6,148,155,205],"of":[7,94,106,137,170,188],"Murabahah":[8,29,143,197],"Financing":[9,12,18,30,33,57,159,176,198,201],"and":[10,31,49,199],"Musyarakah":[11,32,151,200],"on":[13,149,156,173,191,206],"Profitability":[14,40,207],"with":[15,65,80],"Non":[16,55],"Performing":[17,56],"(NPF)":[19,160,177],"as":[20],"a":[21,146,203],"moderating":[22,51],"variable.":[23],"The":[24,69,124,135],"independent":[25],"variable":[26,37,52],"used":[27,38,53],"is":[28,39,42,54,74,126,161,179],"then":[34],"dependent":[36],"which":[41],"proxied":[43],"by":[44,100,118],"Return":[45],"On":[46],"Assets":[47],"(ROA)":[48],"(NPF).":[58],"research":[60,64],"method":[61],"uses":[62],"quantitative":[63],"an":[66],"associative":[67],"approach.":[68],"sample":[70],"in":[71,86,91],"this":[72,138],"Islamic":[75],"Commercial":[76],"Banks":[77],"(BUS)":[78],"registered":[79],"Financial":[82],"Services":[83],"Authority":[84],"(OJK)":[85],"period":[88],"between":[89,167,185],"2017-2021":[90],"form":[93],"panel":[95],"data.":[96],"Data":[97],"were":[98],"collected":[99],"purposive":[101],"sampling":[102],"method.":[103],"A":[104],"total":[105],"35":[107],"samples":[108],"that":[109,141],"can":[110],"be":[111],"processed.":[112],"Research":[113],"test":[115],"hypothesis":[117],"using":[119,128],"multiple":[120],"linear":[121],"regression":[122],"test.":[123],"data":[125],"processed":[127],"Eviews":[130],"version":[131],"12":[132],"software":[133],"application.":[134],"results":[136],"indicate":[140],"partially":[142],"financing":[144,152,172,190],"has":[145,153],"significant":[147,204],"profitability,":[150,157,174],"no":[154],"Non-Performing":[158,175],"able":[162,180],"moderate":[164,182],"relationship":[166,184],"influence":[169,187],"murabahah":[171],")":[178],"musharaka":[189],"profitability.":[192],"Then":[193],"simultaneously":[194],"or":[195],"jointly":[196],"have":[202]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2023-01-04T00:00:00"}
