Main Article Content
Abstract
This study aims to analyze the implementation of the murabahah contract in consumer financing at Bank Syariah Indonesia (BSI) by examining its compliance with PSAK 102, transparency of margins, and the determining factors affecting financing performance and risk. Using a qualitative descriptive-analytical approach, the research collected data through in-depth interviews, observations, and document analysis involving financing officers, customers, and members of the Sharia Supervisory Board (DPS). The findings reveal that the implementation of murabahah at BSI generally complies with the formal requirements of PSAK 102; however, a gap remains between administrative compliance (compliance by design) and substantive transparency (compliance by evidence), particularly in documenting cost prices, margins, and disclosure of payment terms. Furthermore, bank-specific factors such as the Financing to Deposit Ratio (FDR), Third Party Funds (DPK), Non-Performing Financing (NPF), and operational efficiency significantly influence the growth and quality of murabahah financing. The study also finds that customers’ perception of fairness in margin determination and the supervisory role of the DPS are critical in fostering public trust and maintaining the stability of the Islamic financial system. The research implies that strengthening evidence-based PSAK 102 implementation, enhancing Islamic corporate governance, and improving Islamic financial literacy are essential to promote transparency, fairness, and sustainability in murabahah-based consumer financing in Indonesia
Keywords
MurabahahPSAK 102Consumer FinancingIslamic BankSharia ComplianceRisk Management
Article Details
How to Cite
Hasan, A. ., & Majid, J. (2025). Analisis Penerapan Akad Murabahah dalam Pembiayaan Konsumtif di Bank Syariah. Al Rikaz: Jurnal Ekonomi Syariah, 4(1), 43–55. https://doi.org/10.35905/rikaz.v4i1.15343
References
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Ariadi, Deni, Fitri Damayanti, and Gideon S B, ‘Analisis Penerapan Psak 102 Tentang Akuntansi Murabahah’, Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 5.1 (2022), pp. 17–21, doi:10.32670/fairvalue.v5i1.2227
Dayyan, Muhammad, ‘Rekonstruksi Subjek Dan Peristiwa Hukum Akad Pembiayaan Murabahah Pada Perbankan Syariah’, Media Syari Ah Wahana Kajian Hukum Islam Dan Pranata Sosial, 23.1 (2021), p. 16, doi:10.22373/jms.v23i1.9315
Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesia, PSAK 102 ISAK 101 Akuntansi Murabahah (Jakarta, 2019) <DE PSAK 102, ISAK 101 dan ISAK 102.pdf>
Fadillah, Muhammad A, Tuti Anggraini, and Nurul Inayah, ‘Resolving Financing Problems With Restructuring of Murabahah Financing During the Covid-19 Pandemic at Pt. Sumut Bank (Shariah Business Unit)’, International Journal of Economics Business and Accounting Research (Ijebar), 8.1 (2024), doi:10.29040/ijebar.v8i1.12664
Fadlurrahman, Rizky, ‘Konsep Murabahah Dalam Kredit Pemilikan Rumah Pada Bank Tabungan Negara Syariah Surakarta’, Journal of Law, Society, and Islamic Civilization, 8.1 (2021), p. 36, doi:10.20961/jolsic.v8i1.48701
Faisal, Faisal, and others, ‘Taking Over Consumptive Loans Without Collateral: (Research Study on Bank Syariah Mandiri Lhokseumawe)’, Jurnal Dinamika Hukum, 23.1 (2023), p. 161, doi:10.20884/1.jdh.2023.23.1.3392
Fazriani, Anisya D, and Rimi G Mais, ‘Pengaruh Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Terhadap Return on Asset Melalui Non Performing Financing Sebagai Variabel Intervening (Pada Bank Umum Syariah Yang Terdaftar Diotoritas Jasa Keuangan)’, Jurnal Akuntansi Dan Manajemen, 16.01 (2019), pp. 1–34, doi:10.36406/jam.v16i01.265
Febrianti, Adelia Dwi, and Lina Nugraha Rani, ‘Determinan Tingkat Margin Murabahah Bank Umum Syariah Di Indonesia’, Jurnal Ekonomi Syariah Teori Dan Terapan, 9.5 (2022), pp. 681–93, doi:10.20473/vol9iss20225pp681-693
Gusrianti, Gusrianti, and Putri Hendra Sari, ‘Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance’, Jurnal Dinamika Akuntansi, 15.1 (2023), pp. 1–12, doi:10.15294/jda.v15i1.38232
Hasibuan, Abdul Nasser, and Ali Hardana, ‘Determinants Of Murabaha Margin Income Of Islamic Commercial Banks In Indonesia’, JPS (Jurnal Perbankan Syariah), 5.1 (2024), pp. 107–21, doi:10.46367/jps.v5i1.1773
Hernawaty, Aulia Hakim Hasibuan, and Riyanti Fatwani, ‘Perilaku Masyarakat Dalam Pengelolaan Modal Pinjaman Amartha Pembiayaan Murabahah Usaha Mikro Kecil Perspektif Ekonomi Islam’, El-Amwal, 6.2 (2023), p. 109, doi:10.29103/el-amwal.v6i2.12884
Hidayah, Nur, Moch Bukhori Muslim, and Abdul Azis, ‘Complying with Sharia While Exempting from Value-Added Tax: Murābaḥah in Indonesian Islamic Banks’, AHKAM : Jurnal Ilmu Syariah, 22.1 (2022), doi:10.15408/ajis.v22i1.22833
Hiya, Nirmadarningsih, Saparuddin Siregar, and Sanusi Gazali Pane, ‘Analisis Penerapan Akuntansi Murabahah Dalam Pembiayaan KPR Syariah Ditinjau Dari PSAK No.102 Pada Bank Syariah Indonesia’, Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4.1 (2022), pp. 70–73, doi:10.47065/ekuitas.v4i1.1298
Ismail, Juniaty, and Rifadli D Kadir, ‘Determinan Pembiayaan Murabahah Pada Bank Pembiayan Rakyat Syariah (BPRS) Di Indonesia’, Ekombis Sains Jurnal Ekonomi Keuangan Dan Bisnis, 5.1 (2020), pp. 1–10, doi:10.24967/ekombis.v5i1.674
Khalil, Munawar, and Ismaulina Ismaulina, ‘Considering Murabahah Gold Financing Practice in Aceh With Reference to Islamic Banking and Sharia Pawnshop’, Miqot Jurnal Ilmu-Ilmu Keislaman, 46.2 (2022), doi:10.30821/miqot.v46i2.915
Kurniawan, Fahmi Ali, and Ashari Lintang Yudhanti, ‘Determinants Of Murabahah Finance At Islamic Commercial Banks In Indonesia’, JPS (Jurnal Perbankan Syariah), 4.2 (2023), pp. 132–46, doi:10.46367/jps.v4i2.1107
Kuswahariani, Wulandari, Hermanto Siregar, and Ferry Syarifuddin, ‘Analisis Non Performing Financing (Npf) Secara Umum Dan Segmen Mikro Pada Tiga Bank Syariah Nasional Di Indonesia’, Jurnal Aplikasi Bisnis Dan Manajemen, 6.1 (2020), p. 26, doi:10.17358/jabm.6.1.26
Masalingi, Abdurrahman, and others, ‘Pengaruh Non-Performing Financing Dan Financing to Deposit Ratio Terhadap Return on Asset Pada Perbankan Syariah Indonesia 2020-2024’, Diponegoro Journal of Islamic Economics and Business, 5.1 (2025), pp. 20–32, doi:10.14710/djieb.25211
Nasution, Surayya Fadhilah, ‘Pembiayaan Murabahah Pada Perbankan Syariah Di Indonesia’, AT-TAWASSUTH: Jurnal Ekonomi Islam, 2021, doi:10.30829/ajei.v6i1.7767
Nurhayani, and Nursantri Yanti, ‘Penerapan Akad Murabahah Padaproduk Konsumtif Pembiayaan’, EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 10.2 (2023), pp. 105–11, doi:10.30640/ekonomika45.v10i2.830
Rakhman, Faisal, and Siska D Amalia, ‘Pengaruh Persepsi Nasabah Dan Tingkat Margin Terhadap Keputusan Nasabah Pembiayaan Murabahah’, Jurnal Maps (Manajemen Perbankan Syariah), 6.2 (2023), pp. 153–58, doi:10.32627/maps.v6i2.703
Sari, Dessy Handa, Wenny Adisti Octaviana, and Endang Sri Apriani, ‘Pengaruh Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Terhadap Profitabilitas’, Jesya, 6.1 (2023), pp. 649–60, doi:10.36778/jesya.v6i1.972
Sari, Nurma I, and Airin Nuraini, ‘Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih’, Jurnal Ilmiah Akuntansi Kesatuan, 10.2 (2022), pp. 221–32, doi:10.37641/jiakes.v10i2.1322
Subakti, Hari, and Nurul Jannah, ‘Implementation of Sharia Principles in Murabahah Contracts at KCP Bank Muamalat’, Review of Islamic Economics and Finance, 5.1 (2022), pp. 69–78, doi:10.17509/rief.v5i1.44450
Umar, St Hafsah, ‘Assessing the Transparency of Murabahah Accounting: A Critical Review of Sharia PSAK Implementation in Islamic Banking Practices’, Islamic Banking, Economic and Financial (IBEF) Journal, 5.2 (2025)
Wijaya, Rio, Tuti Anggraini, and Ahmad Perdana Indra, ‘Murabahah Financing, Interest Rates, Inflation, and Margin Income of Islamic Banks’, Academia Open, 10.2 (2025), doi:10.21070/acopen.10.2025.11803
References
Albana, Muhammad S, and Amrie Firmansyah, ‘Implementasi Akuntansi Murabahah Pada Pembiayaan BSM Oto Di Bank Syariah Mandiri: Apakah Sesuai Dengan Psak 102?’, Jurnal Ekonomi Syariah Teori Dan Terapan, 8.2 (2021), p. 193, doi:10.20473/vol8iss20212pp193-202
Ariadi, Deni, Fitri Damayanti, and Gideon S B, ‘Analisis Penerapan Psak 102 Tentang Akuntansi Murabahah’, Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 5.1 (2022), pp. 17–21, doi:10.32670/fairvalue.v5i1.2227
Dayyan, Muhammad, ‘Rekonstruksi Subjek Dan Peristiwa Hukum Akad Pembiayaan Murabahah Pada Perbankan Syariah’, Media Syari Ah Wahana Kajian Hukum Islam Dan Pranata Sosial, 23.1 (2021), p. 16, doi:10.22373/jms.v23i1.9315
Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesia, PSAK 102 ISAK 101 Akuntansi Murabahah (Jakarta, 2019) <DE PSAK 102, ISAK 101 dan ISAK 102.pdf>
Fadillah, Muhammad A, Tuti Anggraini, and Nurul Inayah, ‘Resolving Financing Problems With Restructuring of Murabahah Financing During the Covid-19 Pandemic at Pt. Sumut Bank (Shariah Business Unit)’, International Journal of Economics Business and Accounting Research (Ijebar), 8.1 (2024), doi:10.29040/ijebar.v8i1.12664
Fadlurrahman, Rizky, ‘Konsep Murabahah Dalam Kredit Pemilikan Rumah Pada Bank Tabungan Negara Syariah Surakarta’, Journal of Law, Society, and Islamic Civilization, 8.1 (2021), p. 36, doi:10.20961/jolsic.v8i1.48701
Faisal, Faisal, and others, ‘Taking Over Consumptive Loans Without Collateral: (Research Study on Bank Syariah Mandiri Lhokseumawe)’, Jurnal Dinamika Hukum, 23.1 (2023), p. 161, doi:10.20884/1.jdh.2023.23.1.3392
Fazriani, Anisya D, and Rimi G Mais, ‘Pengaruh Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Terhadap Return on Asset Melalui Non Performing Financing Sebagai Variabel Intervening (Pada Bank Umum Syariah Yang Terdaftar Diotoritas Jasa Keuangan)’, Jurnal Akuntansi Dan Manajemen, 16.01 (2019), pp. 1–34, doi:10.36406/jam.v16i01.265
Febrianti, Adelia Dwi, and Lina Nugraha Rani, ‘Determinan Tingkat Margin Murabahah Bank Umum Syariah Di Indonesia’, Jurnal Ekonomi Syariah Teori Dan Terapan, 9.5 (2022), pp. 681–93, doi:10.20473/vol9iss20225pp681-693
Gusrianti, Gusrianti, and Putri Hendra Sari, ‘Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance’, Jurnal Dinamika Akuntansi, 15.1 (2023), pp. 1–12, doi:10.15294/jda.v15i1.38232
Hasibuan, Abdul Nasser, and Ali Hardana, ‘Determinants Of Murabaha Margin Income Of Islamic Commercial Banks In Indonesia’, JPS (Jurnal Perbankan Syariah), 5.1 (2024), pp. 107–21, doi:10.46367/jps.v5i1.1773
Hernawaty, Aulia Hakim Hasibuan, and Riyanti Fatwani, ‘Perilaku Masyarakat Dalam Pengelolaan Modal Pinjaman Amartha Pembiayaan Murabahah Usaha Mikro Kecil Perspektif Ekonomi Islam’, El-Amwal, 6.2 (2023), p. 109, doi:10.29103/el-amwal.v6i2.12884
Hidayah, Nur, Moch Bukhori Muslim, and Abdul Azis, ‘Complying with Sharia While Exempting from Value-Added Tax: Murābaḥah in Indonesian Islamic Banks’, AHKAM : Jurnal Ilmu Syariah, 22.1 (2022), doi:10.15408/ajis.v22i1.22833
Hiya, Nirmadarningsih, Saparuddin Siregar, and Sanusi Gazali Pane, ‘Analisis Penerapan Akuntansi Murabahah Dalam Pembiayaan KPR Syariah Ditinjau Dari PSAK No.102 Pada Bank Syariah Indonesia’, Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4.1 (2022), pp. 70–73, doi:10.47065/ekuitas.v4i1.1298
Ismail, Juniaty, and Rifadli D Kadir, ‘Determinan Pembiayaan Murabahah Pada Bank Pembiayan Rakyat Syariah (BPRS) Di Indonesia’, Ekombis Sains Jurnal Ekonomi Keuangan Dan Bisnis, 5.1 (2020), pp. 1–10, doi:10.24967/ekombis.v5i1.674
Khalil, Munawar, and Ismaulina Ismaulina, ‘Considering Murabahah Gold Financing Practice in Aceh With Reference to Islamic Banking and Sharia Pawnshop’, Miqot Jurnal Ilmu-Ilmu Keislaman, 46.2 (2022), doi:10.30821/miqot.v46i2.915
Kurniawan, Fahmi Ali, and Ashari Lintang Yudhanti, ‘Determinants Of Murabahah Finance At Islamic Commercial Banks In Indonesia’, JPS (Jurnal Perbankan Syariah), 4.2 (2023), pp. 132–46, doi:10.46367/jps.v4i2.1107
Kuswahariani, Wulandari, Hermanto Siregar, and Ferry Syarifuddin, ‘Analisis Non Performing Financing (Npf) Secara Umum Dan Segmen Mikro Pada Tiga Bank Syariah Nasional Di Indonesia’, Jurnal Aplikasi Bisnis Dan Manajemen, 6.1 (2020), p. 26, doi:10.17358/jabm.6.1.26
Masalingi, Abdurrahman, and others, ‘Pengaruh Non-Performing Financing Dan Financing to Deposit Ratio Terhadap Return on Asset Pada Perbankan Syariah Indonesia 2020-2024’, Diponegoro Journal of Islamic Economics and Business, 5.1 (2025), pp. 20–32, doi:10.14710/djieb.25211
Nasution, Surayya Fadhilah, ‘Pembiayaan Murabahah Pada Perbankan Syariah Di Indonesia’, AT-TAWASSUTH: Jurnal Ekonomi Islam, 2021, doi:10.30829/ajei.v6i1.7767
Nurhayani, and Nursantri Yanti, ‘Penerapan Akad Murabahah Padaproduk Konsumtif Pembiayaan’, EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 10.2 (2023), pp. 105–11, doi:10.30640/ekonomika45.v10i2.830
Rakhman, Faisal, and Siska D Amalia, ‘Pengaruh Persepsi Nasabah Dan Tingkat Margin Terhadap Keputusan Nasabah Pembiayaan Murabahah’, Jurnal Maps (Manajemen Perbankan Syariah), 6.2 (2023), pp. 153–58, doi:10.32627/maps.v6i2.703
Sari, Dessy Handa, Wenny Adisti Octaviana, and Endang Sri Apriani, ‘Pengaruh Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Terhadap Profitabilitas’, Jesya, 6.1 (2023), pp. 649–60, doi:10.36778/jesya.v6i1.972
Sari, Nurma I, and Airin Nuraini, ‘Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih’, Jurnal Ilmiah Akuntansi Kesatuan, 10.2 (2022), pp. 221–32, doi:10.37641/jiakes.v10i2.1322
Subakti, Hari, and Nurul Jannah, ‘Implementation of Sharia Principles in Murabahah Contracts at KCP Bank Muamalat’, Review of Islamic Economics and Finance, 5.1 (2022), pp. 69–78, doi:10.17509/rief.v5i1.44450
Umar, St Hafsah, ‘Assessing the Transparency of Murabahah Accounting: A Critical Review of Sharia PSAK Implementation in Islamic Banking Practices’, Islamic Banking, Economic and Financial (IBEF) Journal, 5.2 (2025)
Wijaya, Rio, Tuti Anggraini, and Ahmad Perdana Indra, ‘Murabahah Financing, Interest Rates, Inflation, and Margin Income of Islamic Banks’, Academia Open, 10.2 (2025), doi:10.21070/acopen.10.2025.11803
Ariadi, Deni, Fitri Damayanti, and Gideon S B, ‘Analisis Penerapan Psak 102 Tentang Akuntansi Murabahah’, Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 5.1 (2022), pp. 17–21, doi:10.32670/fairvalue.v5i1.2227
Dayyan, Muhammad, ‘Rekonstruksi Subjek Dan Peristiwa Hukum Akad Pembiayaan Murabahah Pada Perbankan Syariah’, Media Syari Ah Wahana Kajian Hukum Islam Dan Pranata Sosial, 23.1 (2021), p. 16, doi:10.22373/jms.v23i1.9315
Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesia, PSAK 102 ISAK 101 Akuntansi Murabahah (Jakarta, 2019) <DE PSAK 102, ISAK 101 dan ISAK 102.pdf>
Fadillah, Muhammad A, Tuti Anggraini, and Nurul Inayah, ‘Resolving Financing Problems With Restructuring of Murabahah Financing During the Covid-19 Pandemic at Pt. Sumut Bank (Shariah Business Unit)’, International Journal of Economics Business and Accounting Research (Ijebar), 8.1 (2024), doi:10.29040/ijebar.v8i1.12664
Fadlurrahman, Rizky, ‘Konsep Murabahah Dalam Kredit Pemilikan Rumah Pada Bank Tabungan Negara Syariah Surakarta’, Journal of Law, Society, and Islamic Civilization, 8.1 (2021), p. 36, doi:10.20961/jolsic.v8i1.48701
Faisal, Faisal, and others, ‘Taking Over Consumptive Loans Without Collateral: (Research Study on Bank Syariah Mandiri Lhokseumawe)’, Jurnal Dinamika Hukum, 23.1 (2023), p. 161, doi:10.20884/1.jdh.2023.23.1.3392
Fazriani, Anisya D, and Rimi G Mais, ‘Pengaruh Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Terhadap Return on Asset Melalui Non Performing Financing Sebagai Variabel Intervening (Pada Bank Umum Syariah Yang Terdaftar Diotoritas Jasa Keuangan)’, Jurnal Akuntansi Dan Manajemen, 16.01 (2019), pp. 1–34, doi:10.36406/jam.v16i01.265
Febrianti, Adelia Dwi, and Lina Nugraha Rani, ‘Determinan Tingkat Margin Murabahah Bank Umum Syariah Di Indonesia’, Jurnal Ekonomi Syariah Teori Dan Terapan, 9.5 (2022), pp. 681–93, doi:10.20473/vol9iss20225pp681-693
Gusrianti, Gusrianti, and Putri Hendra Sari, ‘Transparency of Shariah Supervisory Board Information in Islamic Banks of Indonesia and Malaysia: The Effect of Islamic Corporate Governance’, Jurnal Dinamika Akuntansi, 15.1 (2023), pp. 1–12, doi:10.15294/jda.v15i1.38232
Hasibuan, Abdul Nasser, and Ali Hardana, ‘Determinants Of Murabaha Margin Income Of Islamic Commercial Banks In Indonesia’, JPS (Jurnal Perbankan Syariah), 5.1 (2024), pp. 107–21, doi:10.46367/jps.v5i1.1773
Hernawaty, Aulia Hakim Hasibuan, and Riyanti Fatwani, ‘Perilaku Masyarakat Dalam Pengelolaan Modal Pinjaman Amartha Pembiayaan Murabahah Usaha Mikro Kecil Perspektif Ekonomi Islam’, El-Amwal, 6.2 (2023), p. 109, doi:10.29103/el-amwal.v6i2.12884
Hidayah, Nur, Moch Bukhori Muslim, and Abdul Azis, ‘Complying with Sharia While Exempting from Value-Added Tax: Murābaḥah in Indonesian Islamic Banks’, AHKAM : Jurnal Ilmu Syariah, 22.1 (2022), doi:10.15408/ajis.v22i1.22833
Hiya, Nirmadarningsih, Saparuddin Siregar, and Sanusi Gazali Pane, ‘Analisis Penerapan Akuntansi Murabahah Dalam Pembiayaan KPR Syariah Ditinjau Dari PSAK No.102 Pada Bank Syariah Indonesia’, Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4.1 (2022), pp. 70–73, doi:10.47065/ekuitas.v4i1.1298
Ismail, Juniaty, and Rifadli D Kadir, ‘Determinan Pembiayaan Murabahah Pada Bank Pembiayan Rakyat Syariah (BPRS) Di Indonesia’, Ekombis Sains Jurnal Ekonomi Keuangan Dan Bisnis, 5.1 (2020), pp. 1–10, doi:10.24967/ekombis.v5i1.674
Khalil, Munawar, and Ismaulina Ismaulina, ‘Considering Murabahah Gold Financing Practice in Aceh With Reference to Islamic Banking and Sharia Pawnshop’, Miqot Jurnal Ilmu-Ilmu Keislaman, 46.2 (2022), doi:10.30821/miqot.v46i2.915
Kurniawan, Fahmi Ali, and Ashari Lintang Yudhanti, ‘Determinants Of Murabahah Finance At Islamic Commercial Banks In Indonesia’, JPS (Jurnal Perbankan Syariah), 4.2 (2023), pp. 132–46, doi:10.46367/jps.v4i2.1107
Kuswahariani, Wulandari, Hermanto Siregar, and Ferry Syarifuddin, ‘Analisis Non Performing Financing (Npf) Secara Umum Dan Segmen Mikro Pada Tiga Bank Syariah Nasional Di Indonesia’, Jurnal Aplikasi Bisnis Dan Manajemen, 6.1 (2020), p. 26, doi:10.17358/jabm.6.1.26
Masalingi, Abdurrahman, and others, ‘Pengaruh Non-Performing Financing Dan Financing to Deposit Ratio Terhadap Return on Asset Pada Perbankan Syariah Indonesia 2020-2024’, Diponegoro Journal of Islamic Economics and Business, 5.1 (2025), pp. 20–32, doi:10.14710/djieb.25211
Nasution, Surayya Fadhilah, ‘Pembiayaan Murabahah Pada Perbankan Syariah Di Indonesia’, AT-TAWASSUTH: Jurnal Ekonomi Islam, 2021, doi:10.30829/ajei.v6i1.7767
Nurhayani, and Nursantri Yanti, ‘Penerapan Akad Murabahah Padaproduk Konsumtif Pembiayaan’, EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 10.2 (2023), pp. 105–11, doi:10.30640/ekonomika45.v10i2.830
Rakhman, Faisal, and Siska D Amalia, ‘Pengaruh Persepsi Nasabah Dan Tingkat Margin Terhadap Keputusan Nasabah Pembiayaan Murabahah’, Jurnal Maps (Manajemen Perbankan Syariah), 6.2 (2023), pp. 153–58, doi:10.32627/maps.v6i2.703
Sari, Dessy Handa, Wenny Adisti Octaviana, and Endang Sri Apriani, ‘Pengaruh Pembiayaan Mudharabah, Musyarakah, Dan Murabahah Terhadap Profitabilitas’, Jesya, 6.1 (2023), pp. 649–60, doi:10.36778/jesya.v6i1.972
Sari, Nurma I, and Airin Nuraini, ‘Pengaruh Pembiayaan Mudharabah, Murabahah, Dan Ijarah Terhadap Laba Bersih’, Jurnal Ilmiah Akuntansi Kesatuan, 10.2 (2022), pp. 221–32, doi:10.37641/jiakes.v10i2.1322
Subakti, Hari, and Nurul Jannah, ‘Implementation of Sharia Principles in Murabahah Contracts at KCP Bank Muamalat’, Review of Islamic Economics and Finance, 5.1 (2022), pp. 69–78, doi:10.17509/rief.v5i1.44450
Umar, St Hafsah, ‘Assessing the Transparency of Murabahah Accounting: A Critical Review of Sharia PSAK Implementation in Islamic Banking Practices’, Islamic Banking, Economic and Financial (IBEF) Journal, 5.2 (2025)
Wijaya, Rio, Tuti Anggraini, and Ahmad Perdana Indra, ‘Murabahah Financing, Interest Rates, Inflation, and Margin Income of Islamic Banks’, Academia Open, 10.2 (2025), doi:10.21070/acopen.10.2025.11803