Abstract

The aim of this research were to examine the influence of syariah account officer competency and asymmetry information for murabahah budgeting performance by using murabahah budgeting risk as intervening variable. The research sample was the BMT in Banyuwangi and Jember regency. This research used Partial Least Square (PLS) with purposive sampling 51 respondents. The Results showed is syariah account officer competency was significant positively influence on the murabahah budgeting performance variable. Asymmetry information was significant negatively influence on the murabahah budgeting performance. So, syariah account officer competency was not influence on the murabahah budgeting risk variable. Fourth, asymmetry information was not influence on the murabahah budgeting risk. And last, murabahah budgeting risk was insignificant negatively influence on the murabahah budgeting performance.

Keywords: Syariah account officer competency, asymmetry information, risk of murabahah financing, performance of murabahah financing