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Abstract

Background: Financing is the main source of income for Islamic banking, but the contribution of each financing scheme (murabahah, mudharabah, and musyarakah) to the profitability of Islamic commercial banks still shows inconsistent results and needs further research. The purpose of this study is to show the influence of murabahah, mudharabah, and musharakah financing on the profitability of Islamic commercial banks. Research is a causal association with a quantitative approach. The research population is an Islamic commercial bank in Indonesia. The sampling technique used nonprobability sampling with the purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regression, determination coefficient test, and t test. The results of the study show that murabahah  financing has no effect on profitability. However, mudharabah  financing has a positive effect on profitability. Meanwhile, musharakah  financing has a significant negative effect on profitability. This research can be a reference for banks in increasing murabahah and musharakah  financing so that profitability can increase well. Then it can be a reference for the bank to be more selective if there is a suspension of payments on murabahah financing. Conclusion: Mudharabah financing has proven to be the most profitable and needs to be improved, while musharakah requires improving screening and monitoring mechanisms to reduce risks. Islamic banks need to rebalance their financing portfolios and be more selective in approving the suspension of murabahah payments to optimally increase profitability.

Keywords

Murabahah Mudharabah Musyarakah Probabilitas

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