Islamic Banking Performance Analysis: Risk and Return Approach

Mardhiyaturrositaningsih Mardhiyaturrositaningsih

Abstract


Financing is the main activity of Sharia banking which is faced with two conditions of risk and return. The composition of financing in Islamic banking gives a tendency to finance with the principle of sale and purchase, especially murabaha, dominating more financing products than financing with the principle of profit sharing reaching 61% of the total financing disbursed. Research shows that three out of a total of Fourteen Sharia Commercial Banks show that profit sharing financing dominates the financing products distributed the rest is dominated by sale and purchase financing. In conclusion, the existence of financing risk or Non-Performing Financing (NPF) is the main factor that concerns the banking sector in channeling financing. Meanwhile, Return is inversely proportional to Risk.


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