MEDIATION of PROFIT SHARING TO DEVELOP MSMEs WITH MUDHARABAH CAPITALIZATION SCHEMES

Authors

  • Taudlikhul Afkar Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia http://orcid.org/0000-0002-5854-4284
  • Moch. Afrizal Miradji Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia
  • Fauziyah Fauziyah Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v4i03.1280

Abstract

This study aims to show the development model of MSMEs with mudharabah capital schemes through the principle of profit sharing distribution from the perception of MSME actors. The object of research is in East Java by using a sample of three regions using random with total of 75 respondents who were obtained incidentally considering the number of MSMEs is very much. The analysis technique used is multivariate analysis using Warp PLS. The results showed that mudharabah financing with mudharabah mutlaqah, mudharabah muqayyadah and mudharabah mustyarakah financing schemes significantly influence the principle of profit sharing distribution. Furthermore, the mudharabah mutlaqah, mudharabah muqayyadah, mudharabah mustyarakah, and profit sharing distribution principles have a significant effect on the development of MSMEs. The profit sharing distribution principles can be mediated in the development of MSMEs with a capital scheme mudharabah mutlaqah, mudharabah muqayyadah, mudharabah mustyarakah. The recommended MSMEs Development Model is the Mudharabah capital scheme through the mediation of fairly in principles of profit sharing distribution.

Author Biography

Taudlikhul Afkar, Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya

Accounting

References

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Published

2020-09-23

How to Cite

Afkar, T., Miradji, M. A., & Fauziyah, F. (2020). MEDIATION of PROFIT SHARING TO DEVELOP MSMEs WITH MUDHARABAH CAPITALIZATION SCHEMES. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03). https://doi.org/10.29040/ijebar.v4i03.1280

Issue

Vol. 4 No. 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020

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