The Effect of Non-Performing Financing, Financing to Deposit Ratio, and Capital Adequacy Ratio on Murabahah Financing at Bank Mega Syariah for the 2019-2025 Period
DOI:
https://doi.org/10.59525/jess.1655Keywords:
NPF; FDR; CAR; Murabahah FinancingAbstract
This research is motivated by the phenomenon of fluctuations in murabahah financing occurring at Bank Mega Syariah. Murabahah financing is one of the financing products that is quite dominant used in Sharia Commercial Banks At Bank Mega Syariah, murabahah financing is also quite dominant. Murabahah financing at this bank tends to decline starting at the end of 2019, where murabahah financing dropped drastically in 2020. However, it increased again in 2025. This condition is allegedly influenced by several internal banking factors, including Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Capital Adequacy Ratio (CAR). In the study, a quantitative approach is used, the type of research is associative. This research uses a sample in the form of quarterly financial statements of Bank Mega Syariah for the 2019–2025 period. The sampling technique uses saturated sampling, so that all populations become research samples. The data collection technique is carried out through documentation. The data that has been collected is then analyzed using the multiple linear regression analysis method through the EViews 13 application. The results of this study show that: (1) The Non-Performing Financing (NPF) variable has no effect on murabahah financing. (2) The Financing to Deposit Ratio (FDR) variable has a significant positive effect on murabahah financing. (3) The variable Capital Adequacy Ratio (CAR) has a significant negative effect on murabahah financing. (4) Simultaneously (together), the variables of NPF, FDR, and CAR have an effect on murabahah financing in Mega Syariah Bank.
References
Dwiawani, P., & Sudarsono, H. (2021). Analisis Determinan Yang Mempengaruhi Pembiayaan Murabahah Pada Bank Umum Syariah Di Indonesia. HumanFalah: Jurnal Ekonomi Dan Bisnis Islam, 8(1), 1–21. https://doi.org/10.30829/hf.v8i1.9354
Fadllan. (2025). Al-Samahah dalam Pembiayaan Murabahah: Kajian Teoretis dan Praktik. Yogyakarta: Penerbit Kbm Indonesia.
Fateqah, B. A., & Nuswardhani, S. K. (2024). Teori dan Praktik Metode Penelitian Kuantitatif Kualitatif: Teori, Perencanaan, Pelaksanaan, dan Penulisan. Yogyakarta: Anak Hebat Indonesia.
Fuadi, F. (2020). Bank dan Lembaga Keuangan Non Bank (Teori dan Aplikasi). Indramayu: Penerbit Adab.
Hendra, J., Riadi, H., Andriesgo, J., & Hidayati. (2024). Bank dan Lembaga Keuangan Bukan Bank (Perspektif Ekonomi Syariah). Bengkalis: Dotplus Publisher.
Hendra, & Zuhirsyan, M. (2021). Perbankan Syariah dalam Perspektif Praktis dan Legalitas. Medan: Merdeka Kreasi Group.
Hendriawan, W., Siregar, E. S., & Martaliah, N. (2024). Pengaruh Dana Pihak Ketiga, Financing to Deposit Ratio dan Non Performing Finacing terhadap Pembiayaan Murabahah pada Bank Umum Syariah di Indonesia Tahun 2018-2022. Jurnal Kajian Dan Penalaran Ilmu Manajemen, 2(1), 216–230. https://doi.org/10.59031/jkpim.v2i1.345
Pradika, F. R., & Rohman, F. (2022). Pengaruh Capital Adequacy Ratio, Return on Asset dan Financing to Deposit Ratio terhadap Pembiayaan Murabahah Bank Umum Syariah di Indonesia. Jurnal Rekognisi Akuntansi, 6(2), 182–200. https://doi.org/10.34001/jra.v6i2.426
Putri, A., & Wirman. (2021). Pengaruh CAR, ROA dan NPF terhadap Pembiayaan Murabahah. Competitive: Jurnal Akuntansi Dan Keuangan, 5(2), 81–88. https://doi.org/10.31000/competitive.v5i2.4237
Siregar, B. G. (2025). Manajemen Keuangan Syariah: Kosep Dasar dan Implementasi. Klaten: Nas Media Indonesia.
Sugiyono. (2023). Metode Penelitian Kuanitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suhaimi, S., & Syafii, M. (2024). Manajemen Perbankan Syariah. Kediri: Cakrawala Satria Mandiri.
Wahyuni, R., Sabir, M., Salijah, E., Nugroho, H. S., Sujana, D., Nafisa, L., … Hisan, K. (2023). Manajemen Keuangan Perbankan Syariah. Badung: Intelektual Manifes Media.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Nelly Himmatus Sa’diyah, Kus Irawan Prabowo
This work is licensed under a Creative Commons Attribution 4.0 International License.
