Jurnal Bisnis Kompetitif

PENGARUH PEMBIAYAAN MURABAHAH DAN PEMBIAYAAN IJARAH TERHADAP PROFITABILITAS PADA KOPERASI KONSUMEN SYARIAH DI KOTA BUKITTINGGI DAN KABUPATEN AGAM

2026-07-22T11:38:21+07:00

This study is motivated by the importance of Islamic financing management in improving the profitability of Sharia Consumer Cooperatives. Murabahah and ijarah financing are the most widely implemented contracts; however, their contributions to profitability remain inconsistent. This study aims to examine the effect of murabahah and ijarah financing on the profitability of Sharia Consumer Cooperatives in Bukittinggi City and Agam Regency. The research employed a quantitative approach with a causal associative design. Secondary data were collected from the annual financial statements of six Sharia Consumer Cooperatives during the 2020–2024 period, selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination analysis. The results indicate that, partially, murabahah financing has a positive and significant effect on profitability, while ijarah financing has no significant effect. Simultaneously, murabahah and ijarah financing significantly influence profitability, with a coefficient of determination of 44.0%. It can be concluded that murabahah financing is the dominant factor contributing to cooperative profitability, whereas the optimization of ijarah financing is still needed to further improve the financial performance of Sharia Consumer Cooperatives

ASURANSI SYARIAH SEBAGAI INSTRUMEN PERLINDUNGAN FINANSIAL MASYARAKAT BERPENGHASILAN RENDAH

2026-07-07T10:14:50+07:00

This study examines the role of sharia insurance as a financial protection instrument for low-income people in Indonesia. Using a descriptive qualitative approach based on literature study, this study analyzes the challenges, as well as opportunities for the development of inclusive sharia insurance. The results of the study show that sharia insurance has great potential to become an instrument of financial protection for low-income people through the principles of tabarru', ta'awun, and fair profit sharing.

However, the low level of Islamic financial literacy and the Islamic financial inclusion index based on the 2024 National Survey on Financial Literacy and Inclusion are the main obstacles. The strategy of expanding access through digitalization, sharia insurance products, and inter-institutional cooperation is identified as a solution to encourage the development of sharia insurance to low-income segments of society.

Keywords: Islamic Insurance, Financial Protection, Low-Income Communities, Financial Inclusion, Takaful

PENGARUH SERTIFIKASI HALAL, KEPERCAYAAN KONSUMEN, DAN KUALITAS INFORMASI DIGITAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK HALAL DI E-COMMERCE PADA MAHASISWA FAKULTAS KEDOKTERAN UNIVERSITAS ABDURRAB PEKANBARU

2026-07-17T07:05:17+07:00

Abstract. The growth of e-commerce has transformed consumer behavior regarding the purchase of halal products; consequently, halal certification, consumer trust, and digital information quality have become critical factors influencing purchasing decisions. This study aims to analyse consumer perceptions of these three factors in the context of purchasing halal products via e- commerce. A quantitative approach was employed, utilizing, asurvey method involving 114 respondents who had previously purchased halal products online. Data were collected using a five-point Likert scale questionnaire and analyzed through descriptive statistics.

The results indicate that all variables fell into the “very high” category. The halal certification variable achieved the highest mean score at 4,63 (92,54%), followed by purchasing decision at 4,36 (87,11%), digital information quality at 4,25 (84,96%), and cosumer trust at 4,20 (84,04%). These findings demonstrate that consumers hold highly positive perceptions regarding the presence of halal certifikatin, the quality of digital information, and the level of trust involved in e-commerce transactions. Halal certification received the highestrating, indicating that the guarantee of halal status is a primary consideration when purchasing halal products online. However, as the current findings are descriptive in nature, they do not explain the causal relationships between the variables. Therefore, further research utilizing inferential analysis is required to empirically examine the influence of halal certification, consumer trust, and digital information quality on puchasing decisions.

PENGARUH TOTAL ASSET TURNOVER, OPERATING EXPENSE RATIO, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSETS PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-07-07T10:15:27+07:00

Penelitian ini bertujuan untuk menganalisis pengaruh Total Asset Turnover (TATO), Operating Expense Ratio (OER), dan Debt to Equity Ratio (DER) terhadap Return on Assets (ROA) pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri atas 27 perusahaan selama periode 2021–2025 dengan total 135 observasi. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa TATO berpengaruh positif dan signifikan terhadap ROA (β = 0,302; sig 0,000), yang mengindikasikan bahwa semakin efisien perusahaan dalam memanfaatkan asetnya, semakin tinggi tingkat profitabilitas yang dihasilkan. Sebaliknya, OER memiliki pengaruh negatif terhadap ROA (β = -0,219; sig 0,005), yang menunjukkan bahwa peningkatan beban operasional dapat menekan kinerja profitabilitas perusahaan. Selain itu, DER berpengaruh negatif dan signifikan terhadap ROA (β = -0,264; sig 0,001), yang mengindikasikan bahwa tingkat leverage yang tinggi cenderung menurunkan profitabilitas perusahaan. Nilai koefisien determinasi (R²) sebesar 0,236 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 23,6% variasi profitabilitas. Temuan ini menegaskan bahwa efisiensi pemanfaatan aset, pengendalian biaya operasional, dan pengelolaan struktur modal merupakan faktor penting dalam meningkatkan profitabilitas perusahaan. Oleh karena itu, manajemen perlu memprioritaskan strategi peningkatan efisiensi operasional dan optimalisasi struktur modal untuk mendukung kinerja keuangan yang berkelanjutan.