Determinants Of Murabahah Finance At Islamic Commercial Banks In Indonesia

Abstract

This research aims to analyze the influence of return on assets (ROA), non-performing financing (NPF), and financing-to-deposit ratio (FDR) on murabahah financing at Islamic Commercial Banks (ICB). This quantitative research uses secondary data from the annual Islamic Banking Statistics (IBS) report published by the Financial Services Authority (FSA) for 2015-2021. The population and sample in this study consisted of all ICBs in Indonesia registered with the FSA, namely 15. The sampling technique used saturated samples. Meanwhile, the data used is the overall financial condition of ICB in the research year consisting of 12 months x 7 periods = 84 data. The data analysis technique uses the partial least square-structural equation model (PLS-SEM). The research results show that ROA does not influence murabahah financing, while NPF and FDR influence murabahah financing negatively and significantly. The implications of this research complement the existing theory, and practically, it can be a reference for Islamic banks in increasing ROA, reducing NPF, and increasing FDR through third-party funds so that murabahah financing can increase and more people are helped.

Impact Of Mudharabah And Murabaha Financing On Real Sector Growth In Asean Developing Countries

“…Murabahah merupakan jual beli dengan harga perolehan ditambah keuntungan (Az-Zuhaili 2011; Iswanty and Jannah 2022). Pada perbankan syariah murabahah merupakan akad jual beli antara bank selaku penyedia barang dengan nasabah yang memesan dan membeli barang, dengan ketentuan bahwa keuntungan yang diperoleh sesuai dengan kesepakatan (Edriyanti 2020;Kurniawan and Yudhanti 2023). Pada akad murabahah pihak bank tidak memberikan uang kepada nasabah untuk membeli barang, namun bank membelikannya terlebih dahulu (Winarto and Falah 2020;Anugrah, Muhlis, and Mustamin 2023).…”