Karakteristik Pembiayaan dan Non Performing Finance Perbankan Syariah 2015–2018
Abstract
Each type of contract in financing in a Sharia Bank has different
characteristics. This can not be separated from the type of transaction used in
financing. This study aims to analyze the effect of financing characteristics
based on the contract in the distribution of funds, namely: mudharabah
financing, musyarakah financing, murabahah financing and qardh loans to
financing risk which is proxied by the ratio of non-performing finance (NPF).
The research is a quantitative associative study with the object of a sharia
commercial bank in Indonesia. The sampling technique used a purposive
sampling technique where the number of samples analyzed was 66 consisting
of 11 Islamic Commercial Banks with the period 2011-2016. The analysis
shows that mudharabah financing has a positive effect on NPF, murabahah
financing has a negative effect on NPF. While musyarakah and qardhul hasan
financing does not affect the NPF ratio.
Keywords
Full Text:
PDFReferences
Abedifar, P., Molyneux, P., Tarazi, A., Deyoung, R., Beck, T., Ebrahim, S., … Wilson, J.
(2012). Risk in Islamic Banking 1. Journal of Economic Behavior & Organization,
Vol. 17(6), 2035–2096.
Adnan, M. A., & Furywardhana, F. (2006). Evaluasi Non Performing Loan (NPL)
Pinjaman Qardhul Hasan (Studi Kasus di BNI Syariah Cabang Yogyakarta ). JAAI,
Vol. 10(2), 155–171.
Ahmad, N. H., & Ahmad, hahrul N. (2004). Key Factors Influencing Credit Risk of
Islamic bank : A Malaysian Case. The Journal of Muamalat and Islamic Finance
Research, Vol. 1(1), 65–80.
How, J. C. Y., Karim, M. A., & Verhoeven, P. (2005). Islamic financing and bank risks:
The case of Malaysia. Thunderbird International Business Review, 47(1), 75–94.
https://doi.org/10.1002/tie.20041
IAI. PSAK 105. Akuntansi Mudharabah. , (2016).
Indonesia Republik. (2008). UU No. 21/2008 tentang Perbankan Syariah.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm, managerial behavior,
agency cost and ownership structure. Journal of Financial Economics, 3, 305–361.
Khan, T., & Ahmed, H. (2001). Risk Management: An Analysis of Issues in Islamic
Financial Industry. Islamic Development Bank-Islamic Research and Training
Institute, Occasional Paper.
Misman, F. N. (2012). Financing structures, bank specific variables and credit risk:
Malaysian Islamic banks. Journal of Business and Policy Research, Vol. 7(1), 102--
Nurhayati, S., & Wasilah. (2015). Akuntansi Syariah di Indonesia (Edisi 4). Jakarta:
Salemba Empat.
Popita, M. S. A. (2013). Analisis Penyebab Terjadinya Non Performing Financing
(NPF) Pada Bank Umum Syariah Di Indonesia. Accounting Analysis Journal, 2(4),
–412.
Rahman, A. F., & Rochmanika, R. (2012). Pengaruh pembiayaan bagi hasil,
pembiayaan jual beli, financing deposit to ratio (FDR) dan non performing
financing (NPF) terhadap profitabilitas bank umum syariah di Indonesia.
Iqtishoduna, Vol. 8(1), 466–474.
Samad, A. (2004). Performance of Interest-Free Islamic Banks Vis-À-Vis Interest-
Based Conventional Banks of Bahrain. IIUM Journal of Economics & Management,
(2), 15.
Sekaran, U., & Bougie, R. J. (2017). Research Methods For Business : A Skill Building
Approach (7th ed.). New York, United States: John Wiley & Sons Inc.
Sugiyono. (2007). Metode Penelitian Bisnis. bandung: Alfabeta.
Wahyuni, M. (2016). Pengaruh Volume Pembiayaan Bagi Hasil dan Pembiayaan
Murabahah terhadap Kinerja Keuangan Bank Umum Syariah dengan NPF sebagai
Variabel Moderasi Effect of Profit Sharing Financing and Murabahah Financing to
Islamic Bank Performance with NPF as Moderation V. Ebbank, Vol. 7(1), 1–10.
Warninda, T. D. (2013). Komposisi Pembiayaan dan Risiko Kredit pada Bank Syariah.
Esensi Jurnal Bisnis Dan Manajemen, Vol. 4(1), 64–73.
Warninda, T. D., Ekaputra, I. A., & Rokhim, R. (2019). Do Mudarabah and Musharakah
financing impact Islamic Bank credit risk differently? Research in International
Business and Finance, 49(September 2017), 166–175.
Putra Karakteristik Pembiayaan dan NPF
MALIA, Vol. 3 No. 1
https://doi.org/10.1016/j.ribaf.2019.03.002
Widarjono, A. (2009). Ekonometrika: Pengantar dan Aplikasinya. Yogyakarta:
Ekonisia.
Yaya, R., Martawireja, A. E., & Abdurahim, A. (2014). Akuntansi Perbankan Syariah :
Teori dan Praktik kontemporer (2nd ed.). Salemba Empat.
DOI: http://dx.doi.org/10.21043/malia.v3i1.5666
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 MALIA: Journal of Islamic Banking and Finance