The Influence of ZISWAF Fund Receipts, Wadiah Giro Savings, and Wadiah Bonuses on Murabahah Income with Firm Size as a Moderating Variable in Sharia Banking in Indonesia for the Period 2018.Q1-2023.Q3

This research aims to determineand test the effect of receiving funds, wadiah giro savings, and wadiah bonuses on murabahah income with firm size as a moderating variable. The sample used in this research is companies in the financial sector registered with the Financial Services Authority (OJK) in 2018-2023. The sampling technique used was purposive sampling, with a total sample of 115 companies over 5 years. The data analysis technique used is Panel Data Regression Analysis and Moderated Regression Analysis (MRA) with the views 12 application. The research results show that receipt of ZISWAF funds, wadiah giro savings, and wadiah bonuses have a significant effect on murabahah income in the financial sector for the 2018-2023 period. Firm Size is able to moderate the influence of ZISWAF fund receipts, wadiah giro savings, and wadiah bonuses on murabahah income in the financial sector for the 2018-2023 period. In future research, it is hoped that over variables will be used as moderating variables, and samples of companies from other sectors will be used so that the research results can also represent other business sectors.