Analisis Pembiayaan Murabahah Bank X Cabang Syariah Surabaya

Abstract

Murabahah financing is the highest financing in Islamic banking in Indonesia, reaching Rp.185,828 M financing of the total sharia banking financing of Rp.393,535 M financing or covering 47.2% with growth that continues to increase steadily from year to year despite the 2019 covid pandemic. 19 hit Indonesia but did not affect the growth of murabahah financing. The growth in financing is an indication of good growth in the Islamic banking business because the largest income for Islamic banking comes from financing, but it must also have good risk mitigation to maintain the health of the bank. Risk mitigation is carried out from the beginning before financing is carried out until the financing is paid off by the customer, one of which is by applying the principle of prudence in providing financing and analysis of effective murabahah financing. The financing analysis instrument consists of 5 C financing analysis and the application of murabahah financing analysis is very helpful for analysts and leaders in providing recommendations for financing decisions for prospective customers. 5 C financing analysis instruments (Character, Capacity, Capital, Condition and Collateral.