The Influence of Murabahah Financing and Third Party Funds (DPK) on Net Profit at Bank Sumut Multatuli Sharia Branch Office for the 2022-2024 Period
DOI:
https://doi.org/10.29240/alfalah.v11i1.16810Keywords:
Murabahah Financing, Third Party Funds (DPK), Net Profit, Islamic BankAbstract
Purpose: This study aims to examine the extent to which financing murabahah and Third Party Funds (DPK) affect the net profit obtained by Bank Sumut, Multatuli Sharia Branch Office, over the period 2022 to 2024.
Design/Method/Approach: The approach adopted a quantitative, associative nature, with data sourced from the report's quarterly finance, including up to 12 data points. Analysis method covering descriptive statistics, testing assumptions classic, as well as multiple linear regressions equipped with t-test, F-test, and coefficient determination (R²).
Findings: In a way, partial murabahah has a significant positive impact on profit, with the t-count exceeding the t-table (4.139 > 2.262). A similar pattern holds for DPK, which also has a significant positive influence (t-count = 3.155 > 2.262). Testing simultaneously yields a calculated F of 9.055, which exceeds the F table value of 4.26, confirming that the second variable, in a way, together influence profit clean. The R² value of 0.594 indicates that the second variables explain 59.4% of the change in profit, while the remaining 40.6% is influenced by external factors within the scope of this model.
Originality / Values: Findings that confirm the importance of optimizing DPK collection and distribution through murabahah as the main pillar for improving the profitability of Islamic banks.
Downloads
References
REFERENCE
Alamsyah, RS, & Krisnaningsih, D. (2023). The Influence of Third Party Funds and Tijarah Financing on Profit at Bank Central Asia Syariah. Tabarru' Journal: Islamic Banking and Finance , 6 (1), 324–335.
Andriani, & Fitri Patika Sari. (2021). Third Party Funds (Dpk) And Murabahah Agreement Financing (Study at PT. Bank Syariah Mandiri Period 2014-2018) (The Third Party Fund (DPK) and Murabahah Akad Financing (Study at PT. Bank Syariah Mandiri Period 2014-2018). Qawãnïn Journal of Economic Syaria Law , 5 (1), 83–100. https://doi.org/10.30762/qawanin.v5i1.3422
Ayuni Galuh Permatasari, W., Yusuf, M., & Putriana, M. (2023). The Effect of Third Party Funds and Murabahah Financing on Net Profit of Pt. Bca Syariah in 2014-2021. Jurnal Margin , 3 (1), 15–36.
Dara Ayuna. (2022). The Effect of Murabahah Financing on Profit Increase at PT. Bank Sumut Syariah KCP Stabat. JEKSya Journal of Islamic Economics and Finance , 1 (2), 130–139. Retrieved from https://jurnal.perima.or.id/index.php/JEKSya/article/view/108/95
Fauziah Syifa, W. (2022). The Effect Of Mudharabah And Murabahah Financing On Net Profit (Case Study At Bukopin Syariah Bank 2016 - 2020 Period), 8 (1), 130–140.
Ghozali, H, I. (2021). SPSS Multivariate Analysis . Multivariate Analysis Application with IBM SPSS 26 Program .
Irfan Syahroni, M. (2023). Quantitative Data Analysis . Al Musthafa eJournal (Vol. 3). https://doi.org/10.62552/ejam.v3i3.64
Mufida Rita Ulfi Mufida, AFA (2023). The Effect of Mudharabah, Murabahah, and Musyarakah Financing on the Profitability of Third Party Funds as a Moderation Variable, 8 (1), 130–140. Retrieved from https://journal.uiad.ac.id/index.php/adz-dzahab/article/view/3287/1409
Pradana, T., Nur Diana, I., & Rofiq, A. (2022). the Effect of Third Party Funds on the Profitability of Islamic Commercial Banks in Indonesia. Tabarru' Journal: Islamic Banking and Finance , 5 (1), 150–157. https://doi.org/10.25299/jtb.2022.vol5(1).9192
Rachmawati, Kosim, B., & Candera, M. (2025). Financial Inclusion and Banking Stability: Empirical Evidence from Banks Listed on the IDX. Journal of Management Research and Research Innovation , 28–51.
Rahmatika. (2021). The Effect Of Murabahah, Mudharabah Financing On Net Profit In Commercial Syariah Banks In Indonesia In The 2015-2019 Period. MEA Scientific Journal (Management, Economics, and Accounting) , 5 (1), 839–851.
Ramadhany, R. (2020). Digital Pocket Book on Using SPSS Ver.29 Application, 1–50.
Sahir, SH (2022). Research Methodology .
Sugiyono. (2020). Quantitative, Qualitative and R&D Research Methodology .
Supriansyah, M., Munir, M., & Yuliana, I. (2022). The Effect of Murabahah on the Profitability of Islamic Commercial Banks in Indonesia. Tabarru' Journal: Islamic Banking and Finance , 5 (1), 140–149. https://doi.org/10.25299/jtb.2022.vol5(1).9167
Suryadi, N. (2022). The Effect of Murabahah, Mudharabah, Ijarah Financing, and the Non-Performing Financing Ratio on the Profitability of PT Bank BRI Syariah Tbk. Tabarru' Journal: Islamic Banking and Finance , 5 (1), 83–97. https://doi.org/10.25299/jtb.2022.vol5(1).7947
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Putri Agustin, Nursantri Yanti, Atika
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with Al-FALAH : Journal of Islamic Economics agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-SA 4.0 Deed | Attribution-ShareAlike 4.0 International | Creative Commons (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a 