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Abstract
Introduction
Research on Islamic banking in Indonesia has extensively addressed its performance and stability. However, studies on stability from the perspective of Natural Certainty Contract and Natural Uncertainty Contract financing have been relatively scarce.
Objectives
This study measures how profitability mediates the impact of Natural Certainty Contract (NCC) financing and Natural Uncertainty Contract (NUC) financing on financial sustainability.
Method
The research utilizes secondary data obtained from quarterly reports for the periods I-IV of 2018-2022 on the official website of Sharia commercial banks. All Sharia commercial banks in Indonesia listed in the OJK for the period 2018-2022 constitute the population for this study, while the sample consists of Sharia commercial banks in Indonesia that meet the criteria. The sampling method employed is purposive sampling, resulting in eight Sharia commercial banks in Indonesia as the sample based on predetermined criteria.
Results
The findings of this study indicate that NCC financing negatively influences profitability, NUC financing has no impact on profitability, NCC financing positively influences financial sustainability, NUC financing negatively influences financial sustainability, profitability (ROA) positively influences financial sustainability, NCC financing indirectly negatively affects financial sustainability through profitability, and NUC financing indirectly has no impact on financial sustainability through profitability.
Implications
Islamic commercial banks should be more selective in financing allocation, focusing on options with lower risks. Furthermore, Islamic commercial banks should also manage financing effectively to minimize existing risks, thereby enhancing profitability.
Originality/Novelty
This study contributes to enrich studies in the field of Islamic finance with emphasize on Islamic commercial banks profitability and financial sustainability.
Keywords
Article Details
Copyright (c) 2024 Deva Ayu Fitriawati, Ulfi Kartika Oktaviana
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References
Ahmadsyah, I., Rahmati, R., & Aufa, S. (2019). Analisis pengaruh pembiayaan modal kerja, pembiayaan investasi, dan pembiayaan konsumtif terhadap total aset Bank Aceh periode 2016-2019 [Analysis of the influence of working capital financing, investment financing and consumer financing on total assets of Bank Aceh for the 2016-2019 period]. Jurnal Ekonomi Regional Unimal, 2(3), 152-160. https://doi.org/10.29103/jeru.v2i3.2095
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Almunawwaroh, M., & Marliana, R. (2017). Analisis pengaruh pembiayaan musyarakah terhadap profitabilitas bank syariah di Indonesia [Analysis of the influence of musyarakah financing on the profitability of sharia banks in Indonesia]. Jurnal Akuntansi, 12(2), 178–190. https://jurnal.unsil.ac.id/index.php/jak/article/view/389
Amalia, N., & Fidiana. (2016). Struktur pembiayaan dan pengaruhnya terhadap profitabilitas Bank Muamalat Indonesia dan Bank Syariah Mandiri [Financing structure and its influence on the profitability of Bank Muamalat Indonesia and Bank Syariah Mandiri]. Jurnal Ilmu dan Riset Akuntansi, 5(5), 1-16. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1738
Amiasih, T., & Andiani. (2022). Sistem informasi manajemen aset (Studi kasus Perusahaan Y) [Asset management information system (Company Y case study)]. Journal of Informatics and Advanced Computing (JIAC), 3(1), 1–5. https://journal.univpancasila.ac.id/index.php/jiac/article/view/3683
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Cahyani, A. D. D. (2022). Pengaruh penyaluran pembiayaan syariah dan efisiensi operasional terhadap profitabilitas bank umum syariah Indonesia dengan non performing financing (NPF) sebagai variabel mediasi [The influence of sharia financing distribution and operational efficiency on the profitability of Indonesian sharia commercial banks with non-performing financing (NPF) as a mediating variable]. [Undergraduate thesis. Universitas Islam Negeri Maulana Malik Ibrahim Malang]. http://etheses.uin-malang.ac.id/38873/
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Dini, L. (2021). Pengaruh Pembiayaan Natural Uncertainty Contracts (NUC) dan Natural Certainty Contracts (NCC) terhadap profitabilitas bank umum syariah periode 2015-2019 [The influence of Natural Uncertainty Contracts (NUC) and Natural Certainty Contracts (NCC) financing on the profitability of Islamic commercial banks 2015-2019]. [Undergraduate thesis, Universitas Islam Negeri Sumatera Utara]. http://repository.uinsu.ac.id/12634/
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Irfani, I. A. K. (2020). Pengaruh ROA (Return On Asset), BOPO (Biaya Operasional Per Pendapatan Operasional) dan ukuran perusahaan terhadap financial sustainability ratio perbankan syariah di Indonesia pada periode 2016-2018 [The influence of ROA (Return On Assets), BOPO (Operating Costs Per Operational Income) and company size on the financial sustainability ratio of Islamic banking in Indonesia 2016-2018]. [Undergraduate thesis, Universitas Islam Negeri Sunan Kalijaga]. http://digilib.uin-suka.ac.id/id/eprint/38021
Ismawati, Taufik, M., & Fitri, A. (2020). Pengaruh pembiayaan mudharabah, musyarakah dan murabahah terhadap profitabilitas (Studi pada bank umum syariah di Indonesia tahun 2015 - 2019) [The influence of mudharabah, musyarakah and murabahah financing on profitability (Study of Islamic commercial banks in Indonesia 2015 - 2019)]. Islamic Banking, Economic and Financial Journal, 1(1), 1–14. https://journal.uin-alauddin.ac.id/index.php/IBEF/article/view/19172
Marginingsih, R. (2018). Faktor-faktor yang mempengaruhi profitabilitas bank umum syariah di Indonesia [Factors that influence the profitability of Islamic commercial banks in Indonesia]. Jurnal Ecodemica, 2(1), 74-85. https://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica/article/view/2904
Marheni. (2022). Pengaruh pengungkapan keuangan berkelanjutan terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi [The effect of sustainable financial disclosure on company value with profitability as a moderating variable]. Nusantara: Jurnal Ilmu Pengetahuan Sosial, 9(2), 1697-1704. https://doi.org/10.31604/jips.v9i5.2022.1696-1704
Milzam, M., & Siswanto. (2019). Financing determinant of Natural Certainty Contracts (NCC) and Natural Uncertainty Contracts (NUC) on profitability of Islamic commercial banks. El Muhasaba: Jurnal Akuntansi, 10(1), 45–62. https://doi.org/10.18860/em.v10i1.5778
Miranti, T., & Oktaviana, U. K. (2022). Effect of capital structure on financial sustainability of sharia public financing bank (BPRS). Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam, 6(1), 137-152. https://doi.org/10.30868/ad.v6i01.2301
Mubarok, H., Suryadi, M., & Harahap, R. D. (2024). Pengaruh pembiayaan Natural Uncertainty Contract (NUC), Natural Certainty Contract (NCC), dan non performing finance (NPF) terhadap profitabilitas bank umum syariah [The influence of Natural Uncertainty Contract (NUC), Natural Certainty Contract (NCC), and non-performing finance (NPF) financing on the profitability of Islamic commercial banks]. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahan, 2(1), 71-89. https://doi.org/https://doi.org/10.58192/wawasan.v2i1.1495
Nugraha, A. (2018). Pengaruh pembiayaan Natural Certainty Contract (NCC), pembiayaan Natural Uncertainty Contract (NUC) dan financing to deposits ratio (FDR) terhadap return on assets (ROA) pada PT Bank Syariah Mandiri Tahun 2010-2017 []The influence of Natural Certainty Contract (NCC) financing, Natural Uncertainty Contract (NUC) financing and financing to deposits ratio (FDR) on return on assets (ROA) at PT Bank Syariah Mandiri 2010-2017. [Undergraduate thesis, Universitas Islam Negeri Raden Fatah Palembang]. https://repository.radenfatah.ac.id/9407/
Nurvita, T., & Dayanti, E. (2021). Faktor-faktor yang memengaruhi financial sustainability studi pada perusahaan manufaktur yang terdaftar di BEI [Factors that influence the financial sustainability of studies on manufacturing companies listed on the IDX. Jurnal Manajemen Bisnis, 24(2), 181–192. https://ibn.e-journal.id/index.php/ESENSI/article/view/244
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