Pengaruh Pembiayaan Murabahah, Pembiayaan bagi Hasil, dan Inflasi terhadap Perkembangan Bank Syariah Indonesia

Abstract

This study examines the relationship between murabahah financing, profit-sharing financing, inflation, and the development of PT Bank Syariah Indonesia Tbk, proxied by total assets. A quantitative approach was applied using annual secondary data for 2021-2024 obtained from Bank Syariah Indonesia's annual reports and official inflation publications. Descriptive statistics and multiple linear regression were employed. The estimated equation is Y = 47,688,877.760 + 1.254X1 + 1.672X2 - 1,107,263.919X3. Murabahah and profit-sharing financing show positive coefficient directions, while inflation shows a negative direction. The R Square value of 1.000 should not be interpreted as strong explanatory power because the model contains only four observations and three independent variables, leaving zero residual degrees of freedom. Consequently, t-tests and the F-test cannot validly establish statistical significance. The results should therefore be treated as exploratory evidence of directional relationships. Future studies should use monthly or quarterly data and additional control variables to obtain more reliable estimates.