Pengaruh Tingkat Pengembalian Atas Aset Syariah, Rasio Efisiensi Operasional Syariah, Financing to Deposit Ratio dan Tabungan Mudharabah terhadap Total Aset Perbankan Syariah di Indonesia

Abstract

This research aims to examine the influence of the Return on Islamic Assets, Islamic Operational Efficiency Ratio, Financing to Deposit Ratio (FDR), and Mudharabah Savings on fluctuations in the assets of Islamic banking in Indonesia. The study is prompted by the rapid growth of Islamic banking assets, which has yet to translate into optimal market share contribution. Using a quantitative approach and multiple linear regression based on time series data over 34 semesters (2008-2024), the research identifies which variables are most influential in shaping asset expansion within the sector. The analysis reveals that the Islamic Operational Efficiency Ratio and Mudharabah Savings positively and significantly affect Islamic banking assets. These findings indicate that operational expansion strategies and the accumulation of funds through profit-sharing mechanisms play a vital role in driving asset growth. On the other hand, the Return on Islamic Assets and Financing to Deposit Ratio show no statistically significant impact, implying that short-term profitability and financing distribution are not the primary determinants of Islamic banking asset-performance in Indonesia. These results reinforce the importance for Islamic banks to focus on operational efficiency and optimize deposit products based on Sharia contracts. The study recommends that financing strategies be directed more productively and precisely, in order to strengthen intermediation functions and increase the contribution of Islamic banking assets toward the growth of the Islamic financial industry in Indonesia.