摘要：Introduction: Non-Performing Financing (NPF) is the main and biggest risk for Islamic banks,therefore the ability of Islamic banks to identify,measure,monitor and control financing and capital risk is very important. However,NPF is strongly influenced by internal and external factors of Islamic banks and the financing contracts (contracts) used. Purpose/Objective Study: This study analyzes the level of financing risk based on the contract. Design/Methodology/Approach: The population and sample are all Sharia Rural Banks in Indonesia with 167 secondary data in the form of publication of the 2011-2018 financial statements. Data analysis using quantitative descriptive method with survey approach. The data analyzed are NPF data based on an eight year financing contract. Findings: The results of this study also show that low risk contracts are murabaha contracts,while contracts with medium risk are in mudarabah,musharaka,multi-service,qard and istisna and contracts with the highest risk are salam and ijarah contracts. Paper Type: Research Article.
