INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND MANAGEMENT (IJAFM)
MURABAHAH FINANCING ON NON-PERFORMING FINANCE IN SHARIA COMMERCIAL BANKS IN INDONESIA
E-ISSN: 5669-4522
P-ISSN: 2567-3562
DOI: https://iigdpublishers.com/article/1592
The purpose of this study is to find out how Murabahah Financing affects Non-Performing Finance (NPF) at Islamic Commercial Banks in Indonesia from 2018 to 2021. The research method was carried out using a quantitative method using secondary data. Secondary data is taken from the Sharia Banking Statistics report published by the Financial Services Authority (OJK) of Bank Indonesia for the period January 2018 to December 2021. There are 48 data in this research. The dependent variabel in this study is Murabahah Financing, while the dependent variabel is NPF. The analysis technique uses regression analysis, correlation and determination using the SPSS 23 application. The results of the enter method regression analysis yielded a correlation (R) of 0.701 and a coefficient of determination (R square) of 0.491 and the ANOVA results of F count regression 44.403 with a significance of 0.000<0.05. So, it can be concluded that Murabaha financing has a negative effect on NPF.
Kiki Yulia Nurul Ramadhani, Malvina Marchase & Verliani Dasmaran
Afrida, Y. (2016). Analisis Pembiayaan Murabahah Di Perbankan Syariah. Jebi (Jurnal Ekonomi Dan Bisnis Islam), 1(2), 155–166. http://journal.febi.uinib.ac.id/index.php/jebi/article/view/32
Agoma, A. (2023). Old Stand-up Comedy, Orality, Subject Matter and the New Media: A Study of Alibaba’s 2016 January 1st Concert Performance. Ama: Journal Of Theatre And Cultural Studies, 14(1).
Agoma, A. (2023). SOLO PERFORMANCE AND THE RESTRUCTURING OF THE THEATRE CURRICULUM: A STUDY OF TUNJI SOTIMIRIN’S PERFORMANCE IN SOLO AFRICA. Ama: Journal Of Theatre And Cultural Studies, 15(1).
Agoma, A. (2025). Writing Solo Plays in Nigerian Theatre: Using Sotimirin’s Molue, Mbajiorgu’s The Prime Minister’s Son, and Binebai’s Karina’s Cross as Paradigms. Abuja Journal of Humanities, 6(2), 370-384.
Agoma, A. (2026). Solo Performance and the Superfluity of Facial Make-Up: A Study of Ipe, as Performed by Daniel Olamide, and Molue, as Performed by Tunji Sotimirin. Abuja Journal of Humanities, 7(1), 211-223.
Awaritoma, A. (2009). Stand-up Comedy in Nigeria. Baba, A. A. Current Development. Ben Saada, M. (2018). The impact of control quality on the non-performing loans of Tunisian listed banks. Managerial Auditing Journal, 33(1), 2–15. https://doi.org/10.1108/MAJ-01-2017-1506
Bin Mislan Cokro Hadisumarto, W., & Ghafar, A. (2010). Improving the effectiveness of Islamic micro-financing: Learning from BMT experience. Humanomics, 26(1), 65–75. https://doi.org/10.1108/08288661011025002
Djatmiko, B., & Rachman, D. A. (2022). Pengaruh Pembiayaan Mudharabah dan Murabahah Terhadap Non Performing Financing (NPF) (Studi Kasus Pada Bank Umum Syariah Di Indonesia). Star, 12(1), 1. https://doi.org/10.55916/jsar.v12i1.63
Edriyanti, R., Khairunnisa, A., Islam, U., Sumatera, N., Williem, J., Pasar, I., Estate, V. M., Islam, U., Sumatera, N., Williem, J., Pasar, I., Estate, V. M., Islam, U., Sumatera, N., Williem, J., Pasar, I., & Estate, V. M. (2020). ANALYSIS OF THE EFFECT OF MUDHARABAH, MUSYARAKAH, MURABAHAH AND NPF FINANCING ON ROA (CASE STUDY OF BPRS IN INDONESIA. Jurnal Nisbah, Vol. 6, 63–74.
