PENGARUH FEE BASED INCOME (FBI), CURRENT ACCOUNT SAVING ACCOUNT (CASA), DAN NON PERFOMING FINANCE (NPF) TERHADAP PROFITABILITAS BANK SYARIAH (Studi Pada Bank Muamalat Indonesia Tahun 2018-2024)

RINTA, MUTIARA (2026) PENGARUH FEE BASED INCOME (FBI), CURRENT ACCOUNT SAVING ACCOUNT (CASA), DAN NON PERFOMING FINANCE (NPF) TERHADAP PROFITABILITAS BANK SYARIAH (Studi Pada Bank Muamalat Indonesia Tahun 2018-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Profitabilitas merupakan indikator penting dalam menilai kinerja bank, khususnya Bank Muamalat Indonesia sebagai salah satu bank syariah tertua di Indonesia. Meskipun memiliki total aset besar, pertumbuhan Return on Assets (ROA) Bank Muamalat belum menunjukkan hasil optimal dalam beberapa tahun terakhir. Kondisi ini menunjukkan adanya tantangan dalam pengelolaan aset dan efektivitas strategi operasional. Penelitian ini bertujuan untuk menganalisis pengaruh Fee Based Income (FBI), Current Account Saving Account (CASA), dan Non Performing Financing (NPF) terhadap profitabilitas yang diukur menggunakan ROA pada Bank Muamalat Indonesia periode 2018–2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder dari laporan keuangan triwulanan. Analisis dilakukan menggunakan regresi linier berganda melalui uji parsial (uji t) dan uji simultan (uji F). Variabel independen dalam penelitian ini terdiri dari FBI (X1), CASA (X2), dan NPF (X3), sedangkan variabel dependen adalah ROA (Y). Hasil penelitian menunjukkan bahwa secara parsial FBI berpengaruh tapi tidak signifikan terhadap ROA, meskipun arah koefisiennya positif. Variabel CASA berpengaruh negatif dan signifikan terhadap ROA, yang menunjukkan bahwa peningkatan dana murah belum dikelola secara optimal dan berpotensi menurunkan profitabilitas bank. Selanjutnya, NPF berpengaruh negatif dan signifikan terhadap ROA, yang berarti meningkatnya pembiayaan bermasalah akan menurunkan profitabilitas. Secara simultan, ketiga variabel FBI, CASA, dan NPF berpengaruh signifikan terhadap ROA. Kata kunci:Fee Based Income, Current Account Saving Account, Non Performing Financing, Profitabilitas, ROA. ABSTRACT Profitability is a crucial indicator for assessing the performance of banks, particularly Bank Muamalat Indonesia as one of the earliest Islamic banks in the country. Despite its large total assets, the growth of Return on Assets (ROA) has not shown optimal results in recent years, indicating challenges in asset management and operational effectiveness. This study aims to analyze the influence of Fee Based Income (FBI), Current Account Saving Account (CASA), and Non Performing Financing (NPF) on profitability, measured by ROA, at Bank Muamalat Indonesia during the 2018–2024 period. This research employs a quantitative approach using secondary data derived from quarterly financial reports. The analysis was conducted using multiple linear regression through partial tests (t-test) and simultaneous tests (F-test). The independent variables consist of FBI (X1), CASA (X2), and NPF (X3), while the dependent variable is ROA (Y). The results show that partially, Fee Based Income does not have a significant effect on ROA, although the coefficient indicates a positive direction. CASA has a negative and significant effect on ROA, suggesting that the increasing share of low-cost funds has not been managed efficiently and may reduce profitability. Furthermore, NPF has a negative and significant effect on ROA, meaning that higher levels of problematic financing lead to lower profitability. Simultaneously, FBI, CASA, and NPF have a significant effect on ROA, indicating that the regression model is appropriate for explaining variations in the profitability of Bank Muamalat. Keywords: Fee Based Income, Current Account Saving Acccount, Non Performing Financing, Profitability, ROA.

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