The determinants of murabaha margin income in Islamic banking companies in Indonesia

Musaroh, Musaroh; Margasari, Naning; Laili, Nindya Nuriswati; Pratama, Mahendra Ryansa Gallen Gagah

doi:10.14710/dijb.3.2.2020.123-130

Cited by 4 publications

(5 citation statements)

References 3 publications

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“…Conversely, if the BI rate decreases, interest rates on loans and deposits will also decrease. When the BI rate increases, the margin set by Islamic banks will also increase so that it will increase murabahah margin income, and vice versa (Musaroh et al 2020).…”

Section: The Variables That Effect On Margin Income Of Murabahahmentioning

confidence: 99%

The effect of mergers, BOPO, NPF, growth, and the BI rate on murabahah margin income in Islamic mortgage products at Bank Syariah Indonesia

Lubis,

Pranayutantri,

Muthohharoh

2023

IJIE

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This study aims to analyze the effect of mergers, economic growth, the volume of murabaha financing, Bank Indonesia interest rates, and other variables on murabaha income on sharia pawn products at Bank Syariah Indonesia. The results of this study indicate that murabaha margin income is used as the dependent variable in this study. Dummy variables, five independent variables that have a large influence on the results, two independent variables that do not have a significant impact on the results, and one dummy variable are one of the seven independent variables used in this study. The model used is multiple linear regression with the OLS method. The findings of this study indicate that neither inflation nor fluctuations in the volume of murabaha financing have a significant effect on income from murabahah margins. Income from murabaha margins, however, is very negatively affected by non-performing financing (NPF) variables. Operating expenses as a percentage of operating income (BOPO), BI rate, growth, and aggregation dummy all have a large beneficial impact on earnings on murabahah margins.

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Section: The Variables That Effect On Margin Income Of Murabahahmentioning

confidence: 99%

The effect of mergers, BOPO, NPF, growth, and the BI rate on murabahah margin income in Islamic mortgage products at Bank Syariah Indonesia

Lubis,

Pranayutantri,

Muthohharoh

2023

IJIE

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“…Murabaha contracts are generally applied to Islamic financial institution for shortterm financing [34]. The financing institution will provide goods according to the member's purchase order.…”

Section: Murabaha Financing Mechanisms and Proceduresmentioning

confidence: 99%

The Consistency of Sharia Principles Application in Murabaha Contracts During the Covid-19 Pandemic

Hamsin¹,

Halim²,

Anggriawan³

2022

Proceedings of the International Conference on Sustainable Innovation on Humanities, Education, and Social Sciences (ICOSI-HESS

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The aim of this article is to investigate and thoroughly assess the consistency of Islamic financial institutions in adopting Sharia principles. It compares the standard operating procedures and company regulation which adopted by the Sharia Rural Bank (BPRS) with the fatwa issued by the National Sharia Council of Indonesian Ulema Council (DSN-MUI). It also explores particularly on the procedure and mechanism of Murabaha financing products application by the customer. The paper used a normative-empirical research method with employing statutory and conceptual approach. The análisis of data is described in qualitative-descriptive approach with comprehensive and systematic manner. The study reveals that the practice of Murabaha contracts at BPRS are carried out in conformity with the DSN-MUI Fatwa on Murabaha. Nevertheless, some aspects are considered to be in contravention of the DSN-MUI fatwa on Murabaha, particularly on the application of the Murabaha contract, which is accompanied by a wakalah contract.

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“…Pada penelitian yang dilakukan oleh Musaroh et al (2020) menjelaskan bahwa Volume pembiayaan murabahah termasuk dalam akad murabahah dari semua akad pinjaman yang diterbitkan oleh bank. Meningkatnya pendanaan suatu akad, membuat akad tersebut menjadi akad utama atau menguasai pembiayaan bank.…”

Section: Iunclassified

“…Temuan penelitian ini sejalan dengan Yulianto et al ( 2021), Rosa dan Kusumawati (2019) dan Musaroh et al (2020) yang menyebutkan bahwa volume pembiayaan berpengaruh secara positif dan signifikan terhadap tingkat margin murabahah Bank Umum Syariah di Indonesia. Kondisi ini disebabkan ketika volume pembiayaan murabahah sedikit bank umum syariah harus menurunkan tingkat margin murabahah dengan tujuan untuk menarik minat nasabah sehingga nasabah mau mengajukan pembiayaan murabahah pada perbankan syariah.…”

Section: Hubungan Volume Pembiayaan Dengan Tingkat Margin Murabahahunclassified

Determinan Tingkat Margin Murabahah Bank Umum Syariah di Indonesia

Febrianti

Rani²

2022

JESTT

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ABSTRAK Penelitian ini bertujuan untuk mengetahui hubungan antara variabel volume pembiayaan, ROA, DPK, NPF, biaya overhead, inflasi, dan BI7DRR dengan tingkat margin murabahah pada bank umum syariah di Indonesia. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif dengan metode analisis meta. Penelitian ini menggunakan sembilan belas artikel sampel yang bersumber pada Google Scholar dan Sinta Journal dengan renang waktu selama 6 tahun (2016–2021). Temuan pada penelitian menunjukkan bahwa volume pembiayaan, ROA, DPK, NPF, dan inflasi memiliki pengaruh yang signifikan terhadap tingkat margin murabahah, sedangkan biaya overhead dan BI7DRR tidak berpengaruh signifikan terhadap tingkat margin murabahah. Penelitian ini memberikan implikasi bahwa Bank Syariah harus memperhatikan volume pembiayaan, ROA, DPK, NPF, dan inflasi dalam menentukan tingkat margin dalam pembiayaan murabahah sehingga profitabilitas pada Bank Syariah lebih baik lagi. Kata Kunci: Tingkat Margin Murabahah, Bank Umum Syariah, Analisis Meta, Indonesia. ABSTRACT This study aims to determine the relationship between the variables of financing volume, ROA, TPF, NPF, overhead costs, inflation, and BI7DRR with the level of murabahah margins in Islamic commercial banks in Indonesia. The approach used in this study is a quantitative approach with a meta-analysis method. This study uses nineteen sample articles sourced from Google Scholar and Sinta Journal with time swimming for 6 years (2016 – 2021). The findings in this study indicate that financing volume, ROA, TPF, NPF, and inflation have a significant effect on the level of murabahah margins, while overhead costs and BI7DRR have no significant effect on the level of murabahah margins. This study implies that Islamic banks must pay attention to the volume of financing, ROA, TPF, NPF, and inflation in determining the level of margin in murabahah financing so that the profitability of Islamic banks is even better. Keywords: Murabahah Margin Rate, Islamic Commercial Banks, Meta-Analysis, Indonesia. DAFTAR PUSTAKA Agustina, R. P., & Suprayogi, N. (2018). Faktor-faktor yang mempengaruhi profitabilitas perbankan syariah di Indonesia dan Malaysia (Meta-Analisis penelitian di Indonesia dan Malaysia 2010-2016). Jurnal Ekonomi Syariah Teori Dan Terapan, 5(7), 574–589. https://doi.org/10.20473/vol5iss20187pp576-591 Andriyana, E., & Kusumaningtias, R. (2019). Pengaruh cost of loanable fund, overhead cost dan risk factor terhadap margin murabahah pada bank umum syariah di Indonesia (Periode 20013 - 2017). Jurnal Akuntansi AKUNESA, 8(1). 1-9. Asri, A. R. (2020), Pengaruh financing to deposit ratio (FDR), return on asset (ROA), tingkat suku bunga bank indonesia (BI Rate) dan inflasi terhadap margin murabahah pada perbankan syariah di indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 8(2). 1-19. Ayufianti, N., & Suprayogi, N. (2020). Meta-analisis: Variabel-variabel yang mempengaruhi tingkat bagi hasil deposito mudharabah (Studi pada bank umum syariah di Indonesia). Jurnal Ekonomi Syariah Teori dan Terapan, 7(4), 646-658. https://doi.org/10.20473/vol7iss20204pp646-658 Ekawati, K., & Shofawati, A. (2019). Faktor-faktor yang mempengaruhi tingkat margin murabahah pada industri perbankan syariah periode 2012-2017. Jurnal Ekonomi dan Bisnis Islam, 5(1), 50-67. https://doi.org/10.20473/jebis.v5i1.10901 Hamida, K. N. (2017). Analisis pengaruh BI rate dan inflasi terhadap pendapatan margin murabahah dengan non-performing financing sebagai variabel intervening (Studi kasus pada bank umum syariah tahun 2011-2015). Skripsi tidak dipublikasikan. Malang: Universitas Islam Negeri Maulana Malik Ibrahim Malang. Imamah, N. (2021). Pengaruh tingkat suku bunga bank Indonesia terhadap pendapatan margin murabahah pada bank umum syariah di Indonesia periode 2017-2018. Mabny: Journal of Sharia Management and Business, 1(1), 49-70. https://doi.org/10.19105/mabny.v1i01.4632 Lyons, L. C. (2003). Meta-analysis: Methods of accumulating results across research domains. 1–17. Retrieved from http://www.lyonsmorris.com/MetaA/macalc/MApaper.pdf Lubis, L. V. M., Harahap, Z., Riana, Z., Rahayu, S., Effendi, S., & Agustami, E. (2021). Pengaruh biaya operasional (BOPO), bagi hasil dana pihak ketiga (DPK), dan cash ratio terhadap margin murabahah pada bank umum syariah. JRAM: Jurnal Riset Akuntansi Multiparadigma, 8(1), 67-76. https://doi.org/10.30743/akutansi.v8i1.4067 Mauluddi, H. (2020). Pengaruh biaya operasional, dana pihak ketiga dan non-performing financing terhadap tingkat margin pembiayaan murabahah pada bank umum syariah di Indonesia. Jurnal Ekonomi Syariah, 5(2), 16-30. https://doi.org/10.37058/jes.v5i2.2190 Musaroh, M., Margasari, N., Laili, N. N., & Pratama, M. R. G. G. (2020). The determinants of murabaha margin income in Islamic banking companies in Indonesia, Diponegoro International Journal of Business, 3(2), 123-130. https://doi.org/10.14710/dijb.3.2.2020.123-130 Mustikawati, Y., & Fikri, A. M. (2020). Pengaruh dana pihak ketiga, biaya operasional, BI rate, dan inflasi pada pendapatan margin murabahah. JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan, 5(1), 121-139. https://doi.org/10.52490/jeskape.v5i1.1189 Nisa, A., Irawati, D., & Prasaja, M. (2020). The effect of third-party fund and financing to deposit ratio on murabahah margin in Islamic banks period 2014-2018. 1st Annual Conference on Ihtifaz: Islamic Economics, Finance, and Banking, 1-13. Nisa, A. (2020). Analysis factors affect of murabahah margin in sharia commercial banks in Indonesia. Jurnal Iqtisaduna, 1(1), 53. https://doi.org/10.24252/iqtisaduna.v1i1.15850 Purwanto, P., & Ratna, S. (2018). Analysis of determinant factors toward margin murabahah of Indonesia Islamic banks. Journal of Business Studies and Mangement Review, 1(2), 45-51. https://doi.org/10.22437/jbsmr.v1i2.5349 Ramadhani, E., & Wardana G. K. (2021). Pengaruh inflasi, BI 7-day repo rate dan nilai tukar terhadap margin murabahah perbankan syariah. Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah, 6(3), 676-690. http://dx.doi.org/10.30651/jms.v6i3.9755 Rahma, Y. (2016). Faktor-faktor yang mempengaruhi margin murabahah bank syariah di Indonesia. 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Working capital management and firm profitability: A meta-analysis. Qualitative Research in Financial Markets, 9(1), 34-47. https://doi.org/10.1108/QRFM-06-2016-0018 Wahyuni, A., Mulyany, R., & Zuhri, Z. (2021). What determines murabahah margin income? Evidence from Islamic commercial banks in Indonesia. Advances in Business Research International Journal, 7(1), 22-32. https://doi.org/10.24191/abrij.v7i1.11996 Yulianto, A., Nurdin, A. A., & Mayasari, I. (2021). Faktor yang memengaruhi pendapatan margin murabahah pada bank umum syariah dan unit usaha syariah. Journal of Applied Islamic Economics and Finance, 1(2), 398-411. https://doi.org/10.35313/jaief.v1i2.2473 Zulpahmi, Z., & Rizqiana, E. (2018). Pengaruh biaya operasional, dana pihak ketiga (DPK), dan non peforming financing (NPF) terhadap margin murabahah pada bank umum syariah di Indonesia. Jurnal Ekonomi & Keuangan Islam, 4(2), 81-86. https://doi.org/10.20885/jeki.vol4.iss2.art4

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The determinants of murabaha margin income in Islamic banking companies in Indonesia

Cited by 4 publications

References 3 publications

The effect of mergers, BOPO, NPF, growth, and the BI rate on murabahah margin income in Islamic mortgage products at Bank Syariah Indonesia

The effect of mergers, BOPO, NPF, growth, and the BI rate on murabahah margin income in Islamic mortgage products at Bank Syariah Indonesia

The Consistency of Sharia Principles Application in Murabaha Contracts During the Covid-19 Pandemic

Determinan Tingkat Margin Murabahah Bank Umum Syariah di Indonesia

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