<![CDATA[Islamic banking plays an increasingly important role in Indonesia’s financial system, making it essential to understand the development of financing composition and its relationship with financial performance. This study aims to describe the development of murabahah, musyarakah, ijarah, and mudharabah financing and examine the potential moderating role of bank size in the relationship between financing composition and financial performance. The study employs a descriptive documentary approach using secondary data from the Financial Services Authority (Otoritas Jasa Keuangan/OJK), particularly the Islamic Banking Statistics for December 2024 and relevant official publications covering 2020–2024. The analysis focuses on aggregate Islamic Commercial Banks and Islamic Business Units (BUS–UUS) and includes financing trends, market shares, annual growth, compound annual growth rates, and financial performance indicators. The findings show that total financing increased from IDR 383.94 trillion in 2020 to IDR 624.56 trillion in 2024. Musyarakah became the dominant financing contract, accounting for 50.58% of total financing in 2024, while murabahah represented 41.00%. The combined return on assets (ROA) of BUS–UUS also increased from 1.86% in 2023 to 2.04% in 2024. However, the aggregated data do not establish causal relationships or permit empirical testing of bank size as a moderating variable. This study provides a descriptive overview of financing composition and highlights the need for bank-level panel data to investigate these relationships empirically.]]>
Copyrights © 2026
