Dila Anggraini, . and Masno Marjohan, . (2014) Pengaruh Penyaluran Pembiayaan Murabahah Terhadap Likuiditas BMT Komunitas Amal Sholeh Tangerang. Jurnal Ilmiah Akuntansi Universitas Pamulang, 2 (2). pp. 186-195. ISSN 2339-0867
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Abstract
This study was conducted to analyze the effect on the liquidity of the murabahah BMT Komunitas Amal Sholeh (KAS) Tangerang. The sample used in this study is the product of murabahah in BMT CASH Tangerang 2009-2012. The data used are secondary data obtained from the financial statements and reports BMT CASH details of debit murabahah. Data analysis methods used are Simple Linear Regression, Correlation Test, Test and Coefficient of Determination Test t. Request murabahah at BMT CASH each year has increased, then the CASH BMT should be able to provide sufficient funds to meet the demand, in addition to fulfilling other obligations. Liquidity became one of the important factors in the BMT fund management activities. Because of the large proportion of customer deposits BMT, giving top priority to maintain sufficient levels of liquidity. The level of liquidity can be searched by using some formula that is the cash ratio, current ratio and LDR (Loan to Deposit Ratio). The development of murabaha financing has increased significantly from year to year. Based on the results of a simple regression analysis of Y '= 59.96 + 0,013X means is if there is no murabahah conducted by BMT CASH, CASH BMT then liquidity is positive at 59.96%. And the coefficient b is positive between pembiyaaan murabaha with liquidity, it means higher murabaha financing obtained by increasing the liquidity of BMT CASH. Based on test results obtained tcount t> t-table (2.35 1.89) it can be concluded that the murabahah variables have a significant influence on the liquidity of the BMT CAS. And analysis of the calculation results bersadarkan determination coefficient of 73.4%, liquidity is influenced by murabahah, while the rest is influenced by other variables not investigated by researchers. Keywords: Liquidity, murabaha financing, cash ratio, current ratio, LDR (Loan to Deposit Ratio).
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | Admin Perpustakaan UNPAM |
| Date Deposited: | 10 Sep 2015 02:14 |
| Last Modified: | 02 Feb 2017 09:11 |
| URI: | http://repository.unpam.ac.id/id/eprint/392 |
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