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All Journal Al-tsaman : Jurnal Ekonomi dan Keuangan Islam
Lailatul Sa’diyah
Universitas Islam Raden Rahmat Malang
Economics, Econometrics & Finance

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Institutional Transformation and Islamic Mortgage Financing: Evidence from BTN Syariah and BSN Lailatul Sa’diyah; Nabila Adenina Zidni Maulida
Al-tsaman : Jurnal Ekonomi dan Keuangan Islam Vol 8 No 01 (2026): MEI
Publisher : INAIFAS Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62097/al-tsaman.v8i01.3091

Abstract

Abstract The transformation of Islamic banking institutions through the spin-off policy has encouraged the development of Islamic home financing products in Indonesia. This study aims to analyze the implementation of murabahah and ijarah muntahiyah bi tamlik (IMBT) contracts after the institutional transformation of BTN Syariah into Bank Syariah Nasional (BSN). This research employed a qualitative case study approach using interviews, observations, and documentation techniques. The findings reveal that the transformation did not replace murabahah as the primary financing scheme but encouraged the adoption of more flexible financing mechanisms through IMBT contracts. In addition, the transformation strengthened governance systems, operational standardization, risk management, and sharia supervision in Islamic mortgage financing practices. The implementation of IMBT also provided greater flexibility in ownership transfer mechanisms and improved financing transparency. These findings indicate that institutional transformation contributes to strengthening sharia compliance, operational professionalism, and the competitiveness of Islamic banking institutions. This study contributes to the literature on institutional transformation and the development of Islamic mortgage financing in Indonesia
Co-Authors Nabila Adenina Zidni Maulida