THE EFFECT OF CAR, FDR, NOM, AND DPK ON MURABAHAH FINANCING IN ISLAMIC BANKS BOOK 3 FOR THE YEARS 2020-2023 WITH NPF AS A MODERATING VARIABLE
Abstract
This study aims to examine the effect of murabahah financing on BUKU 3 Sharia Commercial Banks in 2020-2023, which is influenced by the capital adequacy ratio (CAR), financing to deposit ratio (FDR), net operating margin (NOM), and third-party funds (DPK). One of the data analysis techniques used in the quantitative associative method is moderated regression analysis (MRA). The research sample consisted of four banks, namely Bank Syariah Indonesia, Bank Muamalat Indonesia, Bank Mega Syariah, and Bank BTPN Syariah Tbk. This is because the entire population of this study was Islamic Commercial Banks BUKU 3. The results of the analysis show that NPF is unable to moderate the impact of FDR on murabahah financing or the relationship between CAR and murabahah financing. Conversely, NPF was found to function as a moderating factor in the relationship between NOM and murabahah financing. Conversely, NPF did not function as a moderating variable in the DPK variable that affects murabahah financing.
References
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Almanda, F. E., Kartikasari, E. D., Ani, H. N., & Rodhiyah, M. R. (2025). Capital Adequacy and Third Party Funds on Profitability through Liquidity in Banking in Bei in 2023. Unsurya Business & Accounting Journal, 10(1).
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Anwar, A., & Budianty, H. (2023). The Effect of Non-Performing Financing of Mudharabah and Murabahah Financing on Profitability of Islamic Banking. Economos: Journal of Economics and Business, 6(1), 10-18.
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Chandra, D. S., Nainggolan, E. P., & Hidayat, R. (2024). The Contribution of Murabahah Financing, FDR, NPF, and NOM to the Financial Performance (ROA) of Islamic Commercial Banks in Indonesia. Mandiri: Journal of Accounting and Finance, 3(2), 76-85.
Chazi, A., & Syed, L. A. M. (2019). Risk Management Practices in Islamic Banks: A Comparative Study. International Journal of Islamic and Middle Eastern Finance and Management, 12(4), 527–546.
Darmawan, D. (2019). Various Research Methods. D. Darmawan. Journal of Chemical Information and Modeling, 53(9).
Hamida, D. R. F., & Khotijah, S. A. (2022). Analysis of the Concept of Murabahah Application Based on PSAK 102 in Islamic Banking in Indonesia. Accounting Journal, 14(2), 346-359.
Hanafia, F., & Karim, A. (2020). Analysis of CAR, BOPO, NPF, FDR, NOM, and DPK on Profitability (ROA) in Islamic Banks in Indonesia. Target: Journal of Business Management, 2(1).
Jazilah, Z., & Budianto, E. W. H. (2024). The Effect of ZISWAF Fund Receipts, Net NPF, and Musyarakah Income on Murabahah Income with Firm Size as a Moderating Variable in Islamic Banking in Indonesia for the Period 2018-2023. Journal of Management and Business Studies, 11(1), 1-13.
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Kurniawan, E., & Nurhidayah, K. (2020). Third Party Funds, Capital Adequacy and Liquidity on Mudharabah Financing with Problem Financing as a Moderator. AKRUAL Journal of Accounting and Finance, 2(2).
Mas'ud, R., Fachrozi, M. M. A., & Wani, A. S. (2022). The Influence of CAR, FDR, NOM and TPF on Murabahah Financing at Sharia Banks BUKU 3 of 2020 with NPF as Moderating Variable. Ikonomika, 6(2), 275-290.
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Riyadi, S., & Rafii, R. M. (2018). The Effect of Third Party Funds, Capital Adequacy Ratio, Bi Rate, and Financing to Deposit Ratio on Murabahah Financing in Islamic Commercial Banks in Indonesia. Jurnal Perbanas, 3(2), 65–82.
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Saskia, H. P. (2021). Implementation of Asset Protection Lending Rationale in Minimizing Financing Risks (Study of PT. Bank Syariah Mandiri KC Diponegoro Bandar Lampung) (Doctoral Dissertation, Uin Raden Intan Lampung).
Setiady, T. (2014). Murabahah Financing in the Perspective of Islamic Fiqh, Positive Law and Sharia Law. Fiat Justicia Journal of Law, 8(3), 517-530.
Pinarto, J. (2018). Analysis of Managerial Leadership Style on Problematic Murabahah Financing (Study at Baitul Maal Wat Tamwil Assyafiiyah Kc Pringsewu). (Doctoral dissertation, UIN Raden Intan Lampung).
Prayoga, Y. (2014). Murabahah: A Leading Product of Islamic Banks (Concept, Margin Determination Procedures, and Application in Islamic Banking). In Al-Risalah: Forum for Legal and Social Studies (Vol. 14, No. 01, pp. 114-131).
Pratomo, D., & Ramdani, R. F. (2021). Analysis of the growth of Islamic and conventional banking financial performance in the Covid 19 pandemic era. Derivatives: Journal of Management, 15(2), 260-275.
Putra, A., & Syaichu, M. (2021). Analysis of the Influence of Bank Size, BOPO, FDR, CAR, and ROA on Non-Performing Financing (Case Study of Islamic Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2016–2019). Diponegoro Journal of Management, 10(3).
Sania, Z. M., & Wahyuni, D. U. (2016). The Effect of DPK, NPL, and CAR on the Amount of Credit Distribution by State-Owned Banks. Journal of Management Science and Research (JIRM), 5(1).
Vidiastuti, D. A. (2020). The Influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Equity on Murabahah Financing with Third Party Funds (DPK) as Moderating Variables (Case Study of Sharia Commercial Banks in Indonesia for the Period 2014-2019) (Doctoral Dissertation, Iain Salatiga).
Wiwoho, J. (2014). The role of banks and non-bank financial institutions in providing equitable distribution to the community. Legal Issues, 43(1), 87-97.
Yenti. A. (2016). Analysis of Murabahah financing in Islamic banking. Jebi (journal of Islamic economics and business), 1(2).
(NPF) as a Moderating Variable (Case Study of Sharia Commercial Banks in Indonesia for the Period 2012-2016,) (Doctoral dissertation, IAIN SALATIGA).
Almanda, F. E., Kartikasari, E. D., Ani, H. N., & Rodhiyah, M. R. (2025). Capital Adequacy and Third Party Funds on Profitability through Liquidity in Banking in Bei in 2023. Unsurya Business & Accounting Journal, 10(1).
Anggreni, MR, Suardhika, IMS, (2014). The Effect of Third Party Funds, Capital Adequacy, Credit Risk and Credit Interest Rates on Profitability.. 11.
Anshori, A. G. (2018). Islamic banking in Indonesia. UGM press.
Anwar, A., & Budianty, H. (2023). The Effect of Non-Performing Financing of Mudharabah and Murabahah Financing on Profitability of Islamic Banking. Economos: Journal of Economics and Business, 6(1), 10-18.
Bank Indonesia. (2011.). Bank Indonesia Regulation Number 3/21/PBI/2011. Retrieved June 27, 2025, from https://www.bi.go.id.
Chandra, D. S., Nainggolan, E. P., & Hidayat, R. (2024). The Contribution of Murabahah Financing, FDR, NPF, and NOM to the Financial Performance (ROA) of Islamic Commercial Banks in Indonesia. Mandiri: Journal of Accounting and Finance, 3(2), 76-85.
Chazi, A., & Syed, L. A. M. (2019). Risk Management Practices in Islamic Banks: A Comparative Study. International Journal of Islamic and Middle Eastern Finance and Management, 12(4), 527–546.
Darmawan, D. (2019). Various Research Methods. D. Darmawan. Journal of Chemical Information and Modeling, 53(9).
Hamida, D. R. F., & Khotijah, S. A. (2022). Analysis of the Concept of Murabahah Application Based on PSAK 102 in Islamic Banking in Indonesia. Accounting Journal, 14(2), 346-359.
Hanafia, F., & Karim, A. (2020). Analysis of CAR, BOPO, NPF, FDR, NOM, and DPK on Profitability (ROA) in Islamic Banks in Indonesia. Target: Journal of Business Management, 2(1).
Jazilah, Z., & Budianto, E. W. H. (2024). The Effect of ZISWAF Fund Receipts, Net NPF, and Musyarakah Income on Murabahah Income with Firm Size as a Moderating Variable in Islamic Banking in Indonesia for the Period 2018-2023. Journal of Management and Business Studies, 11(1), 1-13.
Khan, M. A., Muttakin, M. B., & Siddiqui, A. (2022). Capital Structure and Performance of Islamic Banks. Journal of Corporate Finance, 72, 102–127.
Kurniawan, E., & Nurhidayah, K. (2020). Third Party Funds, Capital Adequacy and Liquidity on Mudharabah Financing with Problem Financing as a Moderator. AKRUAL Journal of Accounting and Finance, 2(2).
Mas'ud, R., Fachrozi, M. M. A., & Wani, A. S. (2022). The Influence of CAR, FDR, NOM and TPF on Murabahah Financing at Sharia Banks BUKU 3 of 2020 with NPF as Moderating Variable. Ikonomika, 6(2), 275-290.
FINANCIAL SERVICES AUTHORITY (OJK). (2021). SPS January 2021. Retrieved from
https://www.ojk.go.id.
Rika, R. L. (2016). The Impact of Inflation, Bi Rate, Capital Adequacy Ratio (Car), Operational Costs to Operational Income (Bopo) on Nonperforming Financing (NPF) in Islamic Commercial Banks in Indonesia. I-Finance: a Research Journal on Islamic Finance, 2(1), 1-19.
Riyadi, S., & Rafii, R. M. (2018). The Effect of Third Party Funds, Capital Adequacy Ratio, Bi Rate, and Financing to Deposit Ratio on Murabahah Financing in Islamic Commercial Banks in Indonesia. Jurnal Perbanas, 3(2), 65–82.
Rusydi, L, & MA, Z. (2019). Fikih Kemaslahatan and Fiqih Akhlak Thought (Rereading the Book Bidayatul Mujtahid wa Nihayatul Muqtashid by Ibn Rusyd). Al-Afkar, Journal For Islamic Studies, 4(1). Retrieved from https://doi.org/10.31943/afkar on May 5, 2025.
Salsabila, D. A. (2024). Testing the Difference in Fee-Based Income, Interest-Based
Income, Operating Expenses, and Profitability Before and After the Covid-19 Pandemic in Category IV Commercial Banks Listed on the Indonesia Stock Exchange for the Period 2016-2023. (Doctoral Dissertation, Universitas Sangga Buana Ypkp).
Saskia, H. P. (2021). Implementation of Asset Protection Lending Rationale in Minimizing Financing Risks (Study of PT. Bank Syariah Mandiri KC Diponegoro Bandar Lampung) (Doctoral Dissertation, Uin Raden Intan Lampung).
Setiady, T. (2014). Murabahah Financing in the Perspective of Islamic Fiqh, Positive Law and Sharia Law. Fiat Justicia Journal of Law, 8(3), 517-530.
Pinarto, J. (2018). Analysis of Managerial Leadership Style on Problematic Murabahah Financing (Study at Baitul Maal Wat Tamwil Assyafiiyah Kc Pringsewu). (Doctoral dissertation, UIN Raden Intan Lampung).
Prayoga, Y. (2014). Murabahah: A Leading Product of Islamic Banks (Concept, Margin Determination Procedures, and Application in Islamic Banking). In Al-Risalah: Forum for Legal and Social Studies (Vol. 14, No. 01, pp. 114-131).
Pratomo, D., & Ramdani, R. F. (2021). Analysis of the growth of Islamic and conventional banking financial performance in the Covid 19 pandemic era. Derivatives: Journal of Management, 15(2), 260-275.
Putra, A., & Syaichu, M. (2021). Analysis of the Influence of Bank Size, BOPO, FDR, CAR, and ROA on Non-Performing Financing (Case Study of Islamic Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2016–2019). Diponegoro Journal of Management, 10(3).
Sania, Z. M., & Wahyuni, D. U. (2016). The Effect of DPK, NPL, and CAR on the Amount of Credit Distribution by State-Owned Banks. Journal of Management Science and Research (JIRM), 5(1).
Vidiastuti, D. A. (2020). The Influence of Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Equity on Murabahah Financing with Third Party Funds (DPK) as Moderating Variables (Case Study of Sharia Commercial Banks in Indonesia for the Period 2014-2019) (Doctoral Dissertation, Iain Salatiga).
Wiwoho, J. (2014). The role of banks and non-bank financial institutions in providing equitable distribution to the community. Legal Issues, 43(1), 87-97.
Yenti. A. (2016). Analysis of Murabahah financing in Islamic banking. Jebi (journal of Islamic economics and business), 1(2).
Published
2025-10-16
How to Cite
SAFIRA, Dea et al.
THE EFFECT OF CAR, FDR, NOM, AND DPK ON MURABAHAH FINANCING IN ISLAMIC BANKS BOOK 3 FOR THE YEARS 2020-2023 WITH NPF AS A MODERATING VARIABLE.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 11, n. 1, p. 1695-1702, oct. 2025.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/3536>. Date accessed: 12 may 2026.
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Articles
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