Ayu Rahayu

PENGARUH PEMBIAYAAN MURABAHAH DAN MUDHARABAH TERHADAP TOTAL ASSET PERUSAHAAN PEMBIAYAAN SYARIAH DI INDONESIA PADA PERIODE TAHUN 2024-2025

Introduction

Pengaruh pembiayaan murabahah dan mudharabah terhadap total asset perusahaan pembiayaan syariah di indonesia pada periode tahun 2024-2025. Telusuri pengaruh pembiayaan murabahah & mudharabah terhadap total aset perusahaan syariah di Indonesia (2024-2025). Temukan bahwa mudharabah signifikan mempengaruhi aset.

Abstract

Penelitian ini mengungkapkan pengaruh pembiayaan murabahah dan mudharabah terhadap total asset perusahaan pembiayaan syariah di Indonesia pada periode Tahun 2024-2025. Tujuan yang ingin dicapai dalam penelitian ini untuk mengetahui pengaruh pembiayaan murabahah dan mudharabah terhadap total asset perusahaan pembiayaan syariah di Indonesia pada periode Tahun 2024-2025. Metode yang digunakan peneliti adalah penelitian kuantitatif. Dalam proses pengumpulan data peneliti menggunakan metode dokumentasi dengan mengakses laporan keuangan perusahaan pembiayaan syariah yang diterbitkan oleh Otoritas Jasa Keuangan (OJK). Populasinya adalah laporan keuangan perusahaan pembiayaan syariah dalam kurun waktu (time series) per bulan periode bulan januari tahun 2024 sampai dengan bulan februari tahun 2025 maka diperoleh sampel sebanyak 14 data pengamatan. Hasil penelitian ini membuktikan bahwa berdasarkan hasil uji F bahwa pembiayaan murabahah dan mudharabah secara bersama-sama (simultan) berpengaruh terhadap total asset perusahaan pembiayaan syariah di Indonesia. Hasil uji T pembiayaan murabahah tidak berpengaruh secara parsial terhadap total asset perusahaan pembiayaan syariah di Indonesia sedangkan pembiayaan mudharabah secara parsial berpengaruh terhadap total asset perusahaan pembiayaan syariah di Indonesia. Kata Kunci : Pembiayaan murabahah, Pembiayaan mudharabah dan Total aset

Review

This study investigates the influence of Murabahah and Mudharabah financing on the total assets of Sharia financing companies in Indonesia during the period of 2024-2025. The research employs a quantitative methodology, utilizing documentation from financial reports of Sharia financing companies published by the Financial Services Authority (OJK). The objective to understand these relationships is timely, addressing a crucial aspect of growth and stability within the rapidly evolving Indonesian Islamic finance sector. The focus on specific financing instruments provides a granular view that can be valuable for practitioners and policymakers in optimizing asset management strategies. The findings indicate that Murabahah and Mudharabah financing collectively (simultaneously) exert an influence on the total assets of Sharia financing companies in Indonesia, as supported by the F-test. Further decomposition through the T-test reveals that while Murabahah financing does not individually affect total assets, Mudharabah financing shows a significant partial influence. These differentiated outcomes are particularly insightful, suggesting that Mudharabah, as a profit-sharing mechanism, might have a more direct or pronounced impact on asset accumulation compared to the debt-based Murabahah. This distinction is vital for understanding the strategic implications of each financing product on a company's balance sheet. However, a critical concern arises regarding the stated research period and the presentation of results. The abstract claims to present "hasil penelitian ini membuktikan bahwa..." (the results of this study prove that...) for the period 2024-2025. Given that this period is current and extends into the future, the availability of actual, audited financial data to derive such conclusive findings is impossible. This strongly suggests a fundamental methodological flaw, as the research either cannot have been completed as described, or it relies on predictive modeling not explicitly detailed in the abstract. Furthermore, the sample size of 14 monthly observations (January 2024 - February 2025) is exceptionally small for drawing robust conclusions, particularly for a quantitative study involving multiple companies across Indonesia. Future research should clarify the nature of the data and methodology for the specified timeframe, ideally utilizing actual historical data over a more extensive period and a larger, more representative sample to enhance the generalizability and validity of the findings.

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