Effect of Non Performing Financing and Operating Expenses of Operating Income on Profitability of Islamic Commercial Banks
DOI:
https://doi.org/10.54099/aijms.v1i1.291Keywords:
Non Performing Finacing,, ProfitabilitasAbstract
This study aims to determine the effect of Non-Performing Financing and Operating Expenses on Operating Income on the Profitability of Islamic Commercial Banks in Indonesia. This type of research uses quantitative research. The population used in this study were all Islamic Commercial Banks in Indonesia registered with the Financial Services Authority from 2016 - 2020, which amounted to 14 Islamic Commercial Banks. The sampling technique in this study used a purposive sampling method with a sample of six banks, namely Bank Muamalat Indonesia, Bank Mandiri Syariah, BNI Syariah, BRI Syariah, Bank Bukopin Syariah, and BCA Syariah. The data collection method used in this research is a library study in the form of document searches related to all aspects studied. And this study uses the Classical Assumption Test, Multiple Linear Regression, and Hypothesis Testing.
References
Astuti dan Khabib, Ike Dwi dan Nur. Faktor-faktor yang Mempengaruhi Profitabilitas Bank Syariah Indonesia dan Malaysia. Jurnal Ilmiah Ekonomi Islam (JIEI)7, No. 2, 2019.
Awaluddin, M. (2022). Effect of Non-Performing Financing and Operating Expenses of Operating Income on Profitability of Islamic Commercial Banks. Adpebi Science Series, 1(1), Article 1. https://series.adpebi.com/index.php/AICMEST/article/view/120
Azizah, Diana dan Junaidi, Isnaini Arofatul, Nur dan Junaidi. Pengaruh Financing To Deposit Ratio (Fdr), Non Performing Financing (Npf), Dan Biaya Operasional Terhadap Pendapatan Operasional (Bopo) Terhadap Tingkat Profitabilitas. E-JRA8, No.03, 2019.
Bakhri, B. S. (2021). A Research on the Satisfaction of Islamic Banking Customer Services in Riau Province During the Covid-19 Pandemic. International Journal of Islamic Business and Management Review, 1(1), Article 1. https://doi.org/10.54099/ijibmr.v1i1.44
Diana, Devi. Pengaruh Pembiayaan Mudharabah, Musyarakah dan Murabahah terhadap ROA dengan BOPO dan NPF sebagai Variabel Moderasi pada Bank Umum Syariah Tahun 2014 – 2018. Skripsi Salatiga: Fakultas Ekonomi dan Bisnis Insitut Agama Islam Negeri Salatiga. 2019.
Fahrurohman, Muh. Hidayat. Pengaruh Pembiayaan Jual Beli, Bagi Hasil, Financing to Ratio dan Non Performing Financing terhadap Profitabilitas Bank Syariah. 2018.
Fauzi dan Daud, Rizka dan Rulfah M. Pengaruh Beban Operasional Pendapatan Operasional (Bopo), Non Performing Financing, Dan Ukuran Perusahaan Terhadap Tingkat Efisiensi Perbankan Syariah Di Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA)5, No. 3, 2020, H.460-468.
Hakiim dan Rafsanjani, Ningsukma dan Haqiqi. Pengaruh Internal Capital Adequency Ratio (Car), Financing To Deposit Ratio (Fdr),Dan Biaya Operasional Per Pendapatan Operasional (Bopo)Dalam Peningkatan Profitabilitas Industri Bank Syariah Di Indonesia. Jurnal Perbankan Syariah1, No.1, 2016.
Iriani dan Yuliafitri, Malinda dan Indri. Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Margin Murabahah Bank Umum Syariah Di Indonesia Dengan Npf Sebagai Variabel Moderasi. Jurnal BanqueSyar’i4, No.2, 2018.
Iskamto, D. (2012). Persoalan sumber daya manusia dalam pengembangan ekonomi Islam. Eko Dan Bisnis (Riau Economics and Business Review), 3(1).
Iskamto, D. (2016). Industri Keuangan Bank Syariah Nasional Dalam Masyarakat Ekonomi ASEAN. Jurnal Ekonomi dan Bisnis Islam (JEBI), 1(1), 16–27.
Iskamto, D. (2022). Analysis of The Impact of Competence on Performance: An Investigative In Educational Institutions. Asean International Journal of Business, 1(1), 68–76. https://doi.org/10.54099/aijb.v1i1.74
Iskamto, D., & Jenita. (2020). Analysis of Atittude factors Toward Entrepreneurial Intention in Indonesian. KnE Social Sciences, 2020, 483-491. https://doi.org/10.18502/kss.v4i9.7346
Iskamto, D., & Yapentra, A. (2018). Religiosity And Trust In Islamic Banking In Pekanbaru City Indonesia. Eko dan Bisnis (Riau Economics and Business Review), 9(4), 7.
Musa, I., Magaji, S., & Salisu, A. (2022). The Monetary Policy Shocks and Economic Growth: Evidence From SVAR Modelling. International Journal of Indonesian Business Review, 1(1), Article 1. https://doi.org/10.54099/ijibr.v1i1.170
Nasfi, N. (2022). Good Corporate Governance At Basic Industry and Chemical Company Affecting Profitability in Review from the Aspect of Earning Per Share. International Journal of Management and Business Applied, 1(2), Article 2. https://doi.org/10.54099/ijmba.v1i2.301
Otoritas Jasa Keuangan, Snapshot Perbankan Syariah Indonesia, Snapshoot Perbankan Syariah
Rahman dan Rochmanika, Aulia Fuad dan Ridha. Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, dan Rasio Non Performing Financing terhadap Profitabilitas Bank Umum Syariah di Indonesia. IQTISHODUNA8, No.1, 2012.
Rahmi dan Anggraini, Nurul dan Ratna. Pengaruh Car, Bopo, Npf, Dan Csr Disclosure Terhadap Profitabilitas Perbankan Syariah. Jurnal Ilmiah Wahana Akuntansi8, No.2, 2013.
Riyadi dan Yulianto, Slamet dan Agung. Pengaruh Pembiayaan Bagi Hasil, Pembiayaan Jual Beli, Financing To Deposit Ratio (Fdr) Dan Non Performing Financing (Npf) Terhadap Profitabilitas Bank Umum Syariah Di Indonesia. Accounting Analysis Journal3, No. 4, 2014.
Riyadi, P., Respati, N. W., & Oktaviani, A. (2022). Profitability, Leverage, Firm Size and Enviromental Performance Moderated Company Profile in Company CSR Disclosure. International Journal of Management and Business Applied, 1(1), Article 1. https://doi.org/10.54099/ijmba.v1i1.95
Saputri, D., Miswardi, & Nasfi, N. (2021). The Economic Impact of Murabahah Financing On PT. PNM Mekar Syariah In Increasing The Welfare Of Pre-Prospered Women. ADPEBI International Journal of Business and Social Science, 1(1), Article 1. https://doi.org/10.54099/aijbs.v1i1.38
Sukmadewi, R., Sartika, D., Muin, M. R., & Sofyan, D. (2021). The Effect of Liquidity Ratio and Solvency Ratio on the Profitability of Plantation Subsector Companies Listed on the Indonesian Stock Exchange. Husnayain Business Review, 1(1), Article 1. https://doi.org/10.54099/hbr.v1i1.23
Supriadi, Kappa, M. S., & Ismawati. (2022). The Influence of Santri’s Perception and Religiosity on Interest in Savings in Islamic Banks, Case Study on Santri of Nahdlatul Ulum Islamic Boarding School, Maros Regency, Indonesia. Adpebi International Journal of Multidisciplinary Sciences, 1(1), Article 1. https://doi.org/10.54099/aijms.v1i1.259
Syakhrun, Amin dan Anwar, Muhammad, Asbi dan Anwar. Pengaruh Car, Bopo, Npf Dan Fdr Terhadap Profitabilitas Pada Bank Umum Syariah Di Indonesia. Bongaya Journal for Research in Management STIEM Bongaya2, No.1, 2019, H.1-10.
Wahyunia, Mirasanti. Pengaruh Volume Pembiayaan Bagi Hasil dan Pembiayaan Murabahah terhadap Kinerja Keuangan Bank Umum Syariah dengan NPF sebagai Variabel Moderasi. E B B A N K7, No.1, 2016, H.1-10.
Wibowo dan Syaichu ,Edhi Satriyo dan Muhammad. Analisis Pengaruh Suku Bunga, Inflasi, Car, Bopo, Npf Terhadap Profitabilitas Bank Syariah. Diponegoro: Diponegoro Journal Of Management2, No.2 2013, H.1-10.
Widigdo, A. M. N., Marimin, M., Fahmi, I., & Beik, I. (2016). How Islamic is Islamic Banking in Indonesia? Journal of King Abdulaziz University-Islamic Economics, 29(2). https://doi.org/10.4197/Islec.29-2.13
Yunimar, Prawira, A., Nasfi, Aziz, Z., & Lutri, A. (2022). Transformasi Koperasi Simpan Pinjam (KSP) Menjadi Koperasi Simpan Pinjam Prinsip Syariah. Jurnal Pengabdian Masyarakat Akademisi, 1(2), Article 2. https://doi.org/10.54099/jpma.v1i2.115
Yuningsih M, A. Alfira. Pengaruh Pembiayaan Murabahah Dan Mudharabah Terhadap Profitabilitas Bank Syariah Dan Kualitas Pembiayaan Sebagai Variabel Moderating (Pada Bank Umum Syariah Di Indonesia). 2021.
Zaidan, Fadilah. Pendapatan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas Bank Dengan Npf Sebagai Variabel Moderating. AL-URBAN: Jurnal Ekonomi Syariah dan Filantropi Islam3, No.1, 2019, H.13-23.
Zulifiah dan Susilowibowo, Fitri dan Joni. Pengaruh Inflasi, Bi Rate, Capital Adequacy Ratio (Car), Non Performing Finance (Npf), Biaya Operasional Dan Pendapatan Operasional (Bopo) Terhadap Profitabilitas Bank Umum Syariah Periode 2008-2012. Jurnal Ilmu Manajemen2, No.3, 2014.Adu, J., & Nawangsari, L. C. (2022). Build Organizational Citizenship Behavior Toward Environment Through Organizational Culture, Organizational Commitment and Mediated Self-efficacy. International Journal of Indonesian Business Review, 1(1), Article 1. https://doi.org/10.54099/ijibr.v1i1.251
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Adpebi International Journal of Multidisciplinary Sciences
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
