The Effect of Mudarabah, Murabahah, and Ijarah Financing on Net Profit in Sharia Commercial Banks

Abstract

The net income of Sharia commercial banks declined in 2020 and is projected to decline again in 2025, in line with fluctuations and low levels of mudarabah and ijarah financing, while murabahah financing continues to dominate and increase during the 2019–2025 period. These conditions are expected to affect the net income of Sharia commercial banks. This study aims to analyze whether there is a partial and simultaneous effect of mudarabah, murabahah, and ijarah financing on net income at Sharia Commercial Banks. The study employs a quantitative method using multiple linear regression and secondary data obtained from the monthly financial statements of Sharia Commercial Banks in the Financial Services Authority’s Sharia Banking Statistics for the period January 2019–June 2025. The sample was selected through purposive sampling, comprising 78 observations. Data analysis included descriptive statistics, tests of classical assumptions, regression equation tests, and hypothesis testing. The test results show that, when analyzed individually, mudarabah and ijarah financing do not have a significant effect on net income, whereas murabahah financing has a significant effect on net income. When analyzed simultaneously, mudarabah, murabahah, and ijarah financing have a significant effect on the net income of Sharia commercial banks.