Analisis Faktor Yang Mempengaruhi Pembiayaan Musyarakah Di Perbankan Syariah

Nazli Aulia; Nidaul Husna; Salma Indriani

doi:10.64276/ams.v1i2.47

Authors

Nazli Aulia Universitas Islam Negeri Sumatera Utara
Nidaul Husna Universitas Islam Negeri Sumatera Utara
Salma Indriani Universitas Islam Negeri Sumatera Utara

DOI:

https://doi.org/10.64276/ams.v1i2.47

Keywords:

Musyarakah, Profit And Loss Sharing, Perbankan Syariah

Abstract

Pembiayaan musyarakah merupakan salah satu instrumen utama berbasis profit and loss sharing (PLS) dalam perbankan syariah yang bertujuan mendorong pembiayaan produktif melalui prinsip kemitraan dan pembagian risiko yang adil. Namun demikian, porsi pembiayaan musyarakah dalam portofolio pembiayaan bank syariah di Indonesia masih relatif terbatas dan cenderung berfluktuasi dibandingkan dengan akad non-PLS. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi pembiayaan musyarakah pada perbankan syariah dengan menitikberatkan pada kinerja internal bank dan kondisi ekonomi makro. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur, yang bersumber dari penelitian empiris terdahulu, data statistik perbankan syariah, serta dokumen regulasi terkait pembiayaan bagi hasil. Hasil kajian menunjukkan bahwa faktor internal seperti non-performing financing (NPF), efisiensi operasional (BOPO), kecukupan modal (CAR), dan dana pihak ketiga (DPK) secara konsisten memengaruhi keputusan bank dalam menyalurkan pembiayaan musyarakah. Selain itu, faktor eksternal berupa pertumbuhan ekonomi, inflasi, dan kerangka regulasi turut membentuk preferensi risiko bank terhadap pembiayaan berbasis kemitraan. Temuan ini menegaskan bahwa penguatan manajemen risiko, peningkatan efisiensi operasional, serta struktur permodalan yang memadai menjadi kunci dalam mendorong pengembangan pembiayaan musyarakah yang berkelanjutan di perbankan syariah

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