Sri Ayu Fadhilah (1), Tuti Anggraini (2), Juliana Nasution (3)
General Background: The Islamic banking industry plays a pivotal role in financial inclusion, particularly for micro, small, and medium enterprises (MSMEs), through Sharia-compliant financing schemes. Specific Background: PT BPRS Puduarta Insani Medan Tembung, as a regional Sharia microfinance institution, actively distributes working capital and investment financing using murabahah contracts. Knowledge Gap: However, empirical studies examining the direct impact of such financing on community business income, especially within localized contexts like Medan Tembung, remain limited. Aims: This study investigates how working capital and investment financing under murabahah contracts affect the business performance of local MSMEs. Results: Findings show a positive correlation between murabahah-based financing and increased business income, improved financial capacity, and enhanced operational performance among recipients. Novelty: The study provides in-depth qualitative evidence on the effective implementation of murabahah bi al-wakalah contracts in grassroots banking operations, emphasizing customer empowerment and Sharia adherence. Implications: These insights support policy and institutional strategies aimed at expanding Sharia-based financial services, reducing poverty, and promoting sustainable regional economic growth through inclusive Islamic finance mechanisms.Highlight :
Working capital and investment financing using murabahah contracts significantly increased MSME income in Medan Tembung.
PT BPRS Puduarta Insani’s financing strategy aligns with national goals for Islamic banking growth and inclusion.
Murabahah bi al-wakalah structure ensures sharia compliance and operational simplicity for both bank and customers.
Keywords : Working Capital Financing, Investment Financing, Murabahah Contract, Business Income, Islamic Microfinance
T. Afkar, "Pengaruh Pembiayaan Modal Kerja, Pembiayaan Investasi dan Pembiayaan Konsumsi terhadap Likuiditas Perbankan Syariah di Indonesia," Jurnal Kajian Islam dan Masyarakat, vol. 1, pp. 103, 2018.
Alamsyah, "Peluang dan Tantangan Pembiayaan Syariah Bagi Usaha Mikro di Indonesia," Jurnal Riset Keuangan dan Perbankan Syariah, vol. 4, pp. 163–176, 2019.
M. S. Alfarisi, "Peran UMKM dalam Meningkatkan Kesejahteraan Masyarakat," Jurnal Dinamika Ekonomi Syariah, vol. 5, pp. 9, 2022.
M. S. Antoni, Bank Syariah dari Teori ke Praktek, Jakarta: Gema Insani Press, 2001.
Aswan and T. Angraini, "Analisis Strategi Pemasaran Pembiayaan Murabahah pada Produk Cicil Emas dalam Meningkatkan Jumlah Nasabah: Studi Kasus BSI KCP Medan Marelan," Jurnal Kajian Ekonomi dan Bisnis Islam, vol. 6, pp. 5, 2024.
D. D. Angraini, Nurdiana, and H. A. Rasyid, "Pengaruh Pengetahuan Nasabah, Religiousity dan Lingkungan Sosial terhadap Minat Menabung Menggunakan Bank Syariah (Studi Kasus Mahasiswa Universitas Islam Malang)," Garuda Kemendikbud, vol. 3, pp. 3, 2023.
Faliha and T. Angraini, "Pengaruh Pembiayaan Murabahah dan Musyarakah terhadap Likuiditas Bank Syariah Indonesia dengan Non Performing Financing sebagai Variabel Intervening: Studi Kasus Bank Syariah Indonesia Tahun 2020–2022," Religion Educational La Raiba Jurnal, vol. 4, pp. 13, 2023.
D. Ferlina, P. Studi, E. Syariah, and F. Ekonomi, "Pengaruhnya Terhadap Kesejahteraan Ekonomi Nasabah: Studi pada BPRS Bumi Rinjani Kepanjen Kantor Kas Donomulyo," Jurnal Ekonomi Syariah, vol. 3, no. 6, pp. 59–65, 2025.
Fitriyani, "Dampak Kredit Usaha Rakyat terhadap Kinerja Usaha Mikro di Indonesia," Jurnal Ekonomi dan Bisnis, vol. 2, pp. 163–176, 2019.
A. A. Karim, Bank Islam: Analisis Fiqih dan Keuangan, Jakarta: Raja Grafindo Persada, 2004.
Kasmir, Pengantar Manajemen Keuangan, Jakarta: Kencana Prenadamedia Group, 2010.
L. Novita, M. K. Nawawi, and H. Hakiem, "Pengaruh Pembiayaan Murabahah terhadap Perkembangan UMKM di Kecamatan Leuwiliang (Studi Kasus BPRS Amanah Ummah)," Al-Infaq: Jurnal Ekonomi Islam, vol. 5, no. 2, pp. 273–310, 2018.
Otoritas Jasa Keuangan (OJK), Roadmap Pengembangan dan Penguatan Industri BPR dan BPRS (RP2B) 2024–2027, Jakarta: OJK, 2024.
Tim Penyusun, Buku Panduan Penulisan Skripsi FEBI UINSU Medan, Medan: FEBI Press, 2015.
Sugiyono, Metode Riset Pendidikan: Pendekatan Kuantitatif, Kualitatif dan R&D, Bandung: Alfabeta, 2018.
T. Angraini and Nasution, "Pengaruh Pembiayaan Murabahah Musyarakah terhadap Likuiditas Bank Syariah di Indonesia dengan Non Performing Financing sebagai Variabel Intervening: Studi Kasus Bank Syariah Indonesia Tahun 2020–2022," Religion Education Social Laa Raiba Jurnal, vol. 6, pp. 6, 2023.
T. Angraini et al., "Analisis Strategi Pemasaran Pembiayaan Murabahah pada Produk Cicil Emas dalam Meningkatkan Jumlah Nasabah: Studi Kasus BSI KCP," Jurnal Kajian Ekonomi dan Bisnis Islam, vol. 6, pp. 5, 2024.
I. A. Tuti Angraini, "Analisis Strategi Pemasaran Produk Pembiayaan Pensiun pada Bank Syariah Indonesia KCP Stabat," Journal Economy and Currency Study (JECS), vol. 3, pp. 50, 2021.
M. Yusuf, Penelitian Kualitatif dan Penelitian Gabungan, Jakarta: Prenadamedia Group, 2014.