Pengaruh Pembiayaan dengan Akad Murabahah terhadap Tingkat Profitabilitas Bank di Kantor Cabang Bank Syariah Indonesia Kabanjahe
Article Sidebar
Main Article Content
Abstract
This study investigates the impact of murabahah financing on bank profitability at Bank Syariah Indonesia Kabanjahe Branch in response to the need to evaluate the performance of Islamic financing instruments within competitive financial markets. The research problem addresses whether murabahah-based financing significantly influences the profitability level of the bank. Using a quantitative approach, the study analyzes customer financing data from 2019 to 2021 through normality testing, multicollinearity analysis, multiple linear regression, and t-tests. The empirical results demonstrate a statistically significant and positive relationship between murabahah financing and bank profitability, indicating that higher volumes of murabahah financing contribute to improved financial performance. These findings confirm the strategic role of murabahah as a dominant profit-generating instrument in Islamic banking operations. The study concludes that strengthening murabahah financing portfolios can enhance the profitability and financial sustainability of Islamic banks, particularly at the branch level, while reinforcing the effectiveness of Sharia-compliant financing mechanisms in supporting institutional growth.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Anggadini, S. D., Surtikanti, S., Junniyawati, E., Suryadi, Y. P., & Damayanti, S. (2025). Optimization of accounting knowledge through accounting software practicum. Jurnal Riset Akuntansi, 17(1), 44–56. https://doi.org/10.34010/jra.v17i1.15390
Devi, Y., Ramadhan, R. D., Sari, S. E., & Susanto, I. (2022). Pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap return on equity (ROE) pada Bank BCA Syariah. Al-Mashrof: Islamic Banking and Finance, 3(2), 123. https://doi.org/10.24042/al-mashrof.v3i2.14170
Fadhilah, Y. (2025). Peran fasilitas laboratorium memoderasi pengaruh pemahaman siklus akuntansi, computer knowledge, dan learning motivation terhadap hasil belajar materi spreadsheet kelas XI akuntansi dan keuangan lembaga SMK Negeri 4 Surabaya. Jurnal Mahasiswa Manajemen dan Akuntansi, 4(2), 1340–1353. https://doi.org/10.30640/jumma45.v4i2.5351
Hildayani, N., Zakariah, A., & Novita, N. (2025). Analisis pengaruh pembiayaan murabahah, musyarakah, dan mudharabah terhadap profitabilitas KSPPS Muharjam Kolaka. Jurnal Intelek dan Cendikiawan Nusantara, 2(5), 9953–9957. https://jicnusantara.com/index.php/jicn/article/view/5467
Ivanza, A. R., Pratama, R. M., Wardana, S. N., & Ardana, Y. (2025). Analisis pengaruh pembiayaan murabahah, musyarakah, dan mudharabah terhadap profitabilitas bank syariah. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(2), 1151–1158. https://doi.org/10.31004/riggs.v4i2.633
Khairatuna’ilah, K., & Yuliati, A. (2025). Factors influencing learning outcomes in MYOB accounting computer subject: A study of grade XI accounting students. BIMA Journal (Business, Management, & Accounting Journal), 6(2), 1025–1034. https://doi.org/10.37638/BIMA.6.2.1025-1034
Mufarika, N., & Rochmawati, R. (2025). Pengaruh computer self efficacy, intensitas belajar, dan fasilitas laboratorium komputer terhadap hasil belajar komputer akuntansi accurate peserta didik kelas XI AKL dengan minat belajar sebagai variabel mediasi. JIIP – Jurnal Ilmiah Ilmu Pendidikan, 8(8), 10097–10104. https://doi.org/10.54371/jiip.v8i8.9198
Nur, A. N. I., Ridwan, M. R. T., & Sahade, S. (2025). Hubungan hasil belajar akuntansi dasar dengan hasil belajar komputer akuntansi MYOB siswa kelas XI akuntansi. J-CEKI: Jurnal Cendekia Ilmiah, 4(4), 990–1001. https://doi.org/10.56799/JCEKI.V4I4.9579
Rahmawati, D. A. E., & Hakim, L. (2025). Pengaruh computer knowledge, pemahaman akuntansi dasar, kemandirian belajar, dan fasilitas belajar terhadap hasil belajar spreadsheet siswa dengan self-efficacy sebagai variabel moderasi. JIIP – Jurnal Ilmiah Ilmu Pendidikan, 8(8), 10066–10075. https://doi.org/10.54371/jiip.v8i8.9146
Rohmatullah, S., & Zulfikar, Z. (2025). Pengaruh pembiayaan murabahah, mudharabah, dan musyarakah terhadap profitabilitas: Menguji peran moderating Dewan Pengawas Syariah. Jurnal Manajemen Pendidikan dan Ilmu Sosial, 6(3), 2340–2350. https://doi.org/10.38035/JMPIS.V6I3.5030
Sari, N. I., & Nuraini, A. (2022). Pengaruh pembiayaan mudharabah, murabahah, dan ijarah terhadap laba bersih. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 221–232. https://doi.org/10.37641/jiakes.v10i2.1322
Sovita, I., & Gustriani, H. (2025). Pengaruh pembiayaan mudharabah, musyarakah, dan murabahah terhadap profitabilitas bank umum syariah periode 2020–2023. Jurnal Akuntansi Keuangan dan Perpajakan, 1(3), 392–404. https://jurnal.globalscients.com/index.php/jakp/article/view/297
Suprianto, J., Kurahman, T., & Mukhlis, Y. (2025). Analisis pengaruh pembiayaan mudharabah, musyarakah, dan murabahah terhadap return on asset (ROA) bank umum syariah di Indonesia. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(2), 737–745. https://doi.org/10.31004/riggs.v4i2.562
Swarli, Y. B. (2025). The influence of mudharabah, murabahah, and ijarah financing on return on assets in Islamic commercial banks in Indonesia. Jurnal Riset Ilmu Pendidikan, 5(3), 619–627. https://doi.org/10.56495/jrip.v5i3.1242
Widanti, N. R., & Wirman, W. (2022). Pengaruh pembiayaan mudharabah, musyarakah, dan ijarah terhadap profitabilitas (ROA) pada bank umum syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 8(1), 308. https://doi.org/10.29040/jiei.v8i1.4592