PENGARUH RASIO KEUANGAN DAN OFFICE CHANNELING TERHADAP PROFITABILITAS UNIT USAHA SYARIAH PERIODE 2019-2023

DESTI, RAHMANIA (2025) PENGARUH RASIO KEUANGAN DAN OFFICE CHANNELING TERHADAP PROFITABILITAS UNIT USAHA SYARIAH PERIODE 2019-2023. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Unit usaha syariah atau UUS adalah unit usaha yang dibentuk oleh bank konvensional yang dalam kegiatan usahanya berdasarkan pada prinsip syariah. Profitabilitas adalah kemampuan bank dalam menghasilkan laba dengan efektif dan efisien. Salah satu indikator yang digunakan untuk mengukur tingkat profitabilitas adalah Return On Asset (ROA). Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Biaya Operasional Pendapatan Operasional (BOPO) dan Office Channeling, terhadap profitabilitas unit usaha syariah. Jenis penelitian ini yaitu kuantitatif dengan pendekatan deskriptif statistik. Metodologi penelitian yang digunakan adalah metode dokumentasi dan studi kepustakaan. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu laporan keuangan bulanan Unit Usaha Syariah periode Januari 2019 sampai dengan desember 2023. Variabel independen pada penelitian ini adalah Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Biaya Operasional Pendapatan Operasional (BOPO) dan Office Channeling, sedangkan variabel dependennya adalah profitabilitas. Populasi sekaligus dijadikan sampel adalah statistik perbankan syariah bulanan pada Unit Usaha Syariah (UUS) periode 2019-2023 yaitu sebanyak 60. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda, uji asumsi klasik, dan uji hipotesis (uji t), pengolahan data dengan menggunakan Program Eviews 10. Hasil pengujian secara parsial menunjukan bahwa Non Performing Financing (NPF) berpengaruh positif dan tidak signifikan terhadap Profitabilitas, Financing to Deposit Ratio (FDR) berpengaruh positif dan signifikan terhadap Profitabilitas, Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap Profitabilitas, Office Channeling berpengaruh positif dan tidak signifikan terhadap Profitabilitas. Berdasarkan hasil uji koefisien determinasi R diperoleh nilai sebesar 0,809 atau 80,9% variasi Return on Asset (ROA) dapat dijelaskan oleh Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Biaya Operasional Pendapatan Operasional (BOPO), dan Office Channeling, sedangkan sisanya 19,1% dijelaskan oleh variabel lain yang tidak ada dalam model. Kata Kunci : Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Biaya Operasional Pendapatan Operasional (BOPO), Office Channeling, Profitabilitas, Return on Asset (ROA). ABSTRACT A sharia business unit or UUS is a business unit established by a conventional bank that operates based on sharia principles. Profitability is a bank's ability to generate profits effectively and efficiently. One indicator used to measure profitability is Return On Assets (ROA). This study aims to determine the effect of Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operating Expenses to Operating Income (BOPO), and Office Channeling on the profitability of Islamic banking units. This is a quantitative study with a descriptive statistical approach. The research methodology used is documentation and literature review. The data used in this study are secondary data, namely the monthly financial reports of Sharia Business Units from January 2019 to December 2023. The independent variables in this study are Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operating Expenses to Operating Income (BOPO), and Office Channeling, while the dependent variable is profitability. The population and sample are the monthly Islamic banking statistics of the Islamic Business Unit (UUS) for the period 2019-2023, totaling 60. The data analysis methods used in this study are multiple linear regression analysis, classical assumption tests, and hypothesis testing (t-test), with data processing using the Eviews 10 program. The partial test results show that Non-Performing Financing (NPF) has a positive and insignificant effect on profitability, Financing to Deposit Ratio (FDR) has a positive and significant effect on profitability, Operating Expenses to Operating Income (BOPO) has a negative and significant effect on profitability, Office Channeling has a positive but insignificant effect on Profitability. Based on the results of the coefficient of determination (R) test, a value of 0.809 or 80.9% of the variation in Return on Assets (ROA) can be explained by Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operating Expenses to Operating Income (BOPO), and Office Channeling, while the remaining 19.1% is explained by other variables not included in the model. Keywords: Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operating Expense to Operating Income Ratio (BOPO), Office Channeling, Profitability, Return on Assets (ROA).

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