Pengaruh Dual Skema Pembiayaan Syariah Terhadap Stabilitas Keuangan Bank: Fokus Pada Bank JII
DOI:
https://doi.org/10.59653/jimat.v1i02.1894Keywords:
Murabahah, Mudharabah, Financial Stability, CAR, NPF, BOPOAbstract
This study aims to analyze the influence of two Islamic financing schemes, murabahah and mudharabah, on the financial stability of Islamic banks listed in the Jakarta Islamic Index (JII) during the 2019–2023 period. A quantitative approach was employed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) method via SmartPLS version 4. Data were collected from the financial reports of three major Islamic banks: Bank Syariah Indonesia (BRIS), Bank BTPN Syariah (BTPS), and Bank Panin Dubai Syariah (PNBS). Financial stability indicators were measured using Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and operational efficiency ratio (BOPO). The results reveal that both murabahah and mudharabah financing schemes significantly and positively affect CAR, NPF, and BOPO. Murabahah financing shows a stronger impact compared to mudharabah in strengthening capital, reducing financing risk, and improving operational efficiency. These findings suggest that optimizing the use of both financing schemes, especially murabahah, contributes to enhancing the financial stability of Islamic banks.
Downloads
References
Agustina, N., & Djuwita, R. (2020). Pengaruh pembiayaan mudharabah terhadap efisiensi operasional bank syariah. Jurnal Ekonomi dan Perbankan Syariah, 8(2), 150–162.
Antonio, M. S. (2001). Bank syariah: Dari teori ke praktik. Jakarta: Gema Insani.
Antonio, M. S., & Fitriani, E. (2016). Pengaruh pembiayaan murabahah terhadap profitabilitas bank syariah. Jurnal Ekonomi Islam, 7(2), 123-135.
Antonio, M. S., & Fitri, R. (2017). Manajemen risiko pembiayaan berbasis bagi hasil di era digital. Jurnal Ekonomi Syariah Indonesia, 5(1), 45–58.
Bank Indonesia. (2021). Statistik Perbankan Syariah Indonesia. Jakarta: Bank Indonesia.
Basel Committee on Banking Supervision. (2019). Basel III: Finalising post-crisis reforms. Bank for International Settlements. https://www.bis.org
Chapra, M. U. (2008). The Islamic vision of development in the light of Maqasid Al-Shariah. Islamic Research and Training Institute.
Farook, S., Hassan, M. K., & Clinch, G. (2012). Profit distribution management by Islamic banks: An empirical investigation. The Quarterly Review of Economics and Finance, 52(3), 333–347.
Firdaus, M., & Ariyanti, A. (2020). Analisis kontribusi pembiayaan murabahah terhadap kinerja keuangan bank syariah. Jurnal Ekonomi dan Bisnis Islam, 4(1), 25–37.
Firmansyah, I., & Devi, A. (2019). Risiko pembiayaan murabahah dan dampaknya terhadap stabilitas keuangan bank syariah. Jurnal Akuntansi dan Keuangan Islam, 7(2), 210–220.
Gorton, G., & Metrick, A. (2012). Getting up to speed on the financial crisis: A one-weekend-reader’s guide. Journal of Economic Literature, 50(1), 128-150. https://doi.org/10.1257/jel.50.1.128
Hanif, M. (2011). Risk and profitability in Islamic banks: A study of Islamic banks of Pakistan. Interdisciplinary Journal of Research in Business, 1(6), 20–26.
Haryanto, S. (2018). Analisis risiko dan daya tahan bank syariah dalam menghadapi tekanan pasar. Jurnal Manajemen Keuangan, 10(1), 45-60.
Hosen, M. N., & Muhari, S. (2016). Pembiayaan murabahah dan dampaknya terhadap profitabilitas bank syariah. Jurnal Ekonomi Islam, 7(1), 45–54.
Iqbal, Z., & Mirakhor, A. (2011). An introduction to Islamic finance: Theory and practice. Wiley Finance.
Jalaluddin, A., & Metwally, M. M. (1999). Profit/loss sharing: An alternative method of financing small businesses in Australia. Middle East Business and Economic Review, 11(1), 8–17.
Kholis, N., & Widiyanto, W. (2020). Digitalisasi pembiayaan murabahah dalam meningkatkan efisiensi operasional. Jurnal Ekonomi Digital, 2(3), 95–106.
Lubis, N. R., & Mahendra, D. (2022). Pengaruh pembiayaan mudharabah terhadap efisiensi operasional dan risiko pembiayaan pada bank syariah. Jurnal Ekonomi Syariah, 9(1), 78-89.
Nabila, A., & Yusron, M. (2023). Dampak pembiayaan murabahah dan mudharabah terhadap stabilitas keuangan bank syariah. Jurnal Keuangan dan Perbankan Islam, 12(2), 112-128.
Nugroho, A., & Wibowo, B. (2020). Kepastian margin dalam murabahah dan dampaknya terhadap kualitas aset bank syariah. Jurnal Perbankan Syariah, 6(2), 130–144.
Nurfadilah, S., & Rahman, M. A. (2022). Analisis pembiayaan mudharabah dan kontribusinya terhadap modal bank syariah di Indonesia. Jurnal Ekonomi dan Keuangan Syariah, 10(1), 55–66.
Otoritas Jasa Keuangan (OJK). (2023). Laporan perkembangan industri perbankan syariah Indonesia 2023. OJK.
Otoritas Jasa Keuangan. (2022). Laporan Perkembangan Perbankan Syariah Indonesia. Jakarta: OJK. https://www.ojk.go.id
Putri, D. R., Sari, E., & Widodo, T. (2021). Dominasi pembiayaan murabahah dalam portofolio bank syariah: Studi empiris di Indonesia. Jurnal Perbankan dan Keuangan, 8(3), 150-164.
Rahmawati, L., & Nugroho, H. (2019). Pengaruh pembiayaan murabahah terhadap Return on Assets (ROA) dan stabilitas bank syariah. Jurnal Ekonomi dan Keuangan Islam, 6(2), 99-110.
Rosly, S. A. (2005). Critical issues on Islamic banking and financial markets: Islamic economics, banking and finance, investments, Takaful and financial planning. Kuala Lumpur: AuthorHouse.
Sari, N. L., & Rahman, A. (2021). Efektivitas pembiayaan murabahah dalam meningkatkan rasio kecukupan modal (CAR) bank syariah. Jurnal Keuangan Islam, 9(2), 78–89.
Suryani, L., & Prasetyo, B. (2020). Manajemen risiko pembiayaan mudharabah dan dampaknya terhadap ketahanan keuangan bank syariah. Jurnal Keuangan Syariah, 7(1), 34-47.
Wardani, M. F., & Nasution, M. E. (2020). Strategi pengendalian NPF dalam pembiayaan murabahah. Jurnal Manajemen Perbankan, 5(3), 188–196.
Yuliani, R., & Azmi, F. (2021). Efisiensi operasional pembiayaan murabahah dan mudharabah pada bank syariah. Jurnal Ekonomi dan Keuangan Islam, 7(1), 33–42.
Downloads
Published
How to Cite
License
Copyright (c) 2023 Lukman Hakim

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).