The role of istishna’ financing in enhancing the profitability of Bank Syariah Indonesia (2021–2024)
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Abstract
This study examines the role of istishna’ financing in enhancing the profitability of Bank Syariah Indonesia (BSI) during the 2021–2024 period, using Return on Assets (ROA) as the primary profitability indicator. The research employs a descriptive quantitative approach with secondary data obtained from BSI’s official annual reports. The data analyzed include istishna’ financing, third-party funds (DPK), net income, and total assets. The analysis involves calculating the ratio of istishna’ financing to DPK, identifying ROA trends, and applying correlation and simple linear regression tests to determine the relationship between istishna’ financing and profitability. The results show a sharp decline in istishna’ financing from Rp359 billion in 2021 to Rp11 billion in 2024, accompanied by a reduction in its ratio to DPK from 2.01% to 0.04%. In contrast, ROA increased from 1.61% to 2.49% during the same period. Statistical testing using SPSS revealed a strong negative correlation (r = -0.963) with a significance value of 0.037, and a coefficient of determination (R²) of 0.927. These findings indicate that 92.7% of changes in profitability can be explained by variations in istishna’ financing. Although istishna’ financing contributes substantially to profitability, its negative relationship with ROA highlights the importance of efficient project management and risk mitigation to optimize returns.
Keywords: Bank Syariah Indonesia, Istishna’ financing, profitability, return on assets, Islamic banking
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