The Influence of Murabahah Finane of Cooperative Insan Mandiri on the Member Business Profitability 2015 (An Analysis of the Members of Cooperative Insan Mandiri)

Putra Akbar

Abstract


Cooperative is an important institution in favor and support the development of business in the community, because the cooperative has the ability to provide services in support of business activities in this regard provides financing services. In the role of cooperatives, provide good profitability gains for the members of the cooperative, the cooperative rolling murabaha financing programs to members and prospective members. To measure the extent to which the acquisition profitability of the cooperative members received financing murabaha, an assessment of the financial aspects through financial ratio analysis. So that party members can find out the amount of profits gained from murabaha financing facility provided by the cooperative business activities the members. This study was made in order to determine how the distribution policy of financing murabaha murabaha financing rates, the level of profitability of the business members, the usefulness of the profitability ratio for member businesses, and the influence of murabaha financing Insan Mandiri Cooperative to the profitability of member businesses. This research uses descriptive analysis method, using research object return on investment as (ROI) business activities of the members of Insan Mandiri Cooperative approved financing murabahah in the period of 2015 as many as 40 members of the financing, and classified into five groups based on the value of funding received. Methods of processing and data analysis used in this study are a simple linear regression analysis, to examine the effect of murabaha financing Insan Mandiri Cooperative to the profitability of member businesses. Thus, it can be concluded that the influence of murabaha finances Insan Mandiri Cooperative member business to profitability by 17.74%, in other words free variables Murabaha financing Insan Mandiri Cooperative affect the profitability of the business members.

Keywords


Cooperative, Murabahah, Profitability, Member Business

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DOI: http://dx.doi.org/10.29313/syariah.v0i0.3294

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