PENGARUH KUALITAS AKTIVA PRODUKTIF, SHORT TERM MISMATCH, NET OPERATING MARGIN TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH

Putri, Dwi Alfiani and Ahmad, Habibi and Gustika, Nurmalia PENGARUH KUALITAS AKTIVA PRODUKTIF, SHORT TERM MISMATCH, NET OPERATING MARGIN TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH. UNSPECIFIED thesis, UNSPECIFIED.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk membandingkan pengaruh variabel Kualitas Aktiva Produktif (KAP), Short Term Mismatch (STM), dan Net Operating Margin (NOM) pada kinerja keuangan perbankan syariah di Indonesia dan Malaysia. Analisis dilakukan menggunakan data dari Bank Muamalat Indonesia dan Bank Muamalat Malaysia Berhad periode 2016-2022, dengan fokus pada periode sebelum, selama dan setelah COVID-19. Hasil uji koefisien determinasi menunjukkan bahwa variabel independen memengaruhi kinerja keuangan sebesar 59% di Indonesia dan 47% di Malaysia. Uji F menunjukkan tidak adanya pengaruh simultan yang signifikan antara variabel-variabel independen dan kinerja keuangan di kedua negara. Uji T mengungkapkan bahwa di Indonesia, hanya variabel STM yang berpengaruh signifikan terhadap kinerja keuangan, sedangkan di Malaysia, tidak ada variabel yang menunjukkan pengaruh signifikan. Uji beda independensi juga menunjukkan tidak adanya perbedaan yang signifikan antara rasio keuangan perbankan syariah di Indonesia dan Malaysia. Hasil penelitian ini menunjukkan bahwa pengelolaan likuiditas jangka pendek lebih berpengaruh di Indonesia, sedangkan di Malaysia, sistem perbankan syariah mungkin lebih stabil dan matang dalam menghadapi risiko mismatch likuiditas. Temuan ini memberikan implikasi bagi regulator di kedua negara untuk lebih memperhatikan pengelolaan likuiditas dan efisiensi operasional dalam meningkatkan stabilitas dan kinerja perbankan syariah. Kata kunci: Kualitas Ativa Produktif, Short Term Mismatch, Net Operating Margin, Kinerja Keuangan, Perbankan Syariah. ABSRACT This research aims to compare the influence of the variables Productive Asset Quality (KAP), Short Term Mismatch (STM), and Net Operating Margin (NOM) on the financial performance of Islamic banking in Indonesia and Malaysia. The analysis was carried out using data from Bank Muamalat Indonesia and Bank Muamalat Malaysia Berhad for the 2016-2022, with a focus on the period before, during and after COVID-19. The results of the coefficient of determination test show that the independent variables influence financial performance by 59% in Indonesia and 47% in Malaysia. The F test shows that there is no significant simultaneous influence between the independent variables and financial performance in the two countries. The T test revealed that in Indonesia, only the STM variable had a significant effect on financial performance, whereas in Malaysia, no variables showed a significant effect. The independence difference test also shows that there is no significant difference between the financial ratios of Islamic banking in Indonesia and Malaysia. The results of this research indicate that short-term liquidity management is more influential in Indonesia, whereas in Malaysia, the Islamic banking system may be more stable and mature in facing the risk of liquidity mismatch. These findings provide implications for regulators in both countries to pay more attention to liquidity management and operational efficiency in improving the stability and performance of sharia banking. Keywords: Productive Ativa Quality, Short Term Mismatch, Net Operating Margin, Financial Performance, Sharia Banking.

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