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This Author published in this journals
All Journal Etihad: Journal of Islamic Banking and Finance
Anis Mahmudah Dariati
STAI Arridho Bagansiapiapi
Religion Humanities Economics, Econometrics & Finance Social Sciences

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Assessing the Role of Zakat and Murabahah Financing in Improving Islamic Bank Performance Dama Mustika; Anis Mahmudah Dariati
Etihad: Journal of Islamic Banking and Finance Vol. 6 No. 1 (2026)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v6i1.13904

Abstract

Introduction: Financial performance is a key indicator of the sustainability and competitiveness of Islamic Commercial Banks in Indonesia. Previous studies have reported inconsistent findings on the effects of zakat and murabahah financing on bank profitability, while limited research has simultaneously examined their impacts on Return on Assets (ROA) and Return on Equity (ROE) using legitimacy theory. This study investigates their influence on Islamic bank performance. Research Methods: A quantitative approach was employed using panel data regression analysis on eight Islamic Commercial Banks selected through purposive sampling during 2019–2023. Results: Zakat (β = 0.000214; p = 0.0421) and murabahah financing (β = 0.000543; p = 0.0158) positively and significantly affect ROA but have no significant effect on ROE. The ROA model explains 45.20% of the variation in profitability, whereas the ROE model explains only 6.50%. Conclusion: Zakat and murabahah financing improve asset utilization efficiency and strengthen organizational legitimacy, although their contribution to shareholder return efficiency remains limited.
Co-Authors Dama Mustika