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All Journal International Journal of Islamic Business Management
Dinda Nurayuni Humaira
Universitas Islam Negeri Sumatera Utara
Economics, Econometrics & Finance

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ANALISIS EFEKTIVITAS PEMBIAYAAN MURABAHAH DALAM MENINGKATKAN PROFITABILITAS BANK SYARIAH DI INDONESIA Dinda Nurayuni Humaira; Fadillah Syafitri; Syarifah Hanum Tumangger; Muhammad Ikhsan Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Murabahah financing is the most dominant financing product in the Islamic banking portfolio and serves as a stable source of income for banks. However, the increase in murabahah financing volume does not always correspond with higher profitability. This study aims to analyze the effectiveness of murabahah financing in improving the profitability of Islamic banks in Indonesia through a literature review approach. The data used include murabahah financing trends and the Return on Assets (ROA) ratio based on the 2020–2024 Islamic Banking Statistics published by the Financial Services Authority (OJK), along with 20 relevant national scientific articles published between 2022 and 2025. The results show that financing effectiveness acts as the key mediating factor linking murabahah financing to profitability. Murabahah contributes positively to profitability only when financing effectiveness is high, indicated by strong risk management, operational efficiency, digitalization, and payment smoothness. Conversely, when effectiveness is low, financing risks increase and profitability decreases despite higher financing volumes. This study recommends strengthening digitalization, improving human resource competence, and enhancing risk management to optimize the value of murabahah financing for Islamic banks. Future research is expected to employ quantitative methods to empirically test the relationships among variables.
PENTINGNYA ANGGARAN KAS DALAM MENJAGA LIKUIDITAS DAN STABILITAS OPERASIONAL PERUSAHAAN Ahmad Ramdhani Mungkur; Dinda Nurayuni Humaira; Nurhikmah Berasa; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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Abstract

Cash budgeting is an essential instrument in corporate financial management as it directly influences cash flow management, liquidity, and operational stability. This study aims to analyze the importance of cash budgets in maintaining liquidity and operational stability in companies. The research employs a qualitative approach using a descriptive method through a literature review. Data were collected from relevant academic sources, including accounting and financial management textbooks as well as national and international journal articles, particularly publications from 2021 to 2025. The findings indicate that a systematic and realistic cash budget enables companies to manage cash inflows and outflows more effectively, allowing short-term obligations to be met on time and reducing liquidity risk. Furthermore, cash budgeting functions as a preventive control tool that supports operational stability, especially in conditions of cash flow uncertainty. This study concludes that cash budgeting plays a strategic role as a planning, control, and decision-making tool in ensuring sustainable business operations. Therefore, companies are encouraged to continuously improve the preparation and evaluation of their cash budgets.
Co-Authors Ahmad Ramdhani Mungkur Dini Vientiany Fadillah Syafitri Harahap, Muhammad Ikhsan Nurhikmah Berasa Syarifah Hanum Tumangger