PENGARUH NON PERFORMING FINANCING DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET (Studi Pada Perbankan Syariah Di Indonesia Tahun 2019-2024)

LISA, NURAINI (2025) PENGARUH NON PERFORMING FINANCING DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET (Studi Pada Perbankan Syariah Di Indonesia Tahun 2019-2024). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Ketidakstabilan kinerja profitabilitas bank umum syariah di Indonesia yang ditunjukkan melalui fluktuasi rasio Return On Asset, serta adanya inefisiensi operasional yang tercermin dari meningkatnya rasio Biaya Operasional Pendapatan Operasional. Selain itu, hasil penelitian terdahulu terkait pengaruh Non Performing Financing dan BOPO terhadap ROA masih menunjukkan perbedaan temuan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh NPF dan BOPO terhadap ROA pada Bank Umum Syariah di Indonesia periode 2019–2024. Kajian ini diharapkan dapat memberikan kontribusi empiris dalam memperkuat literatur mengenai efisiensi operasional dan profitabilitas bank syariah di Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian kausal. Data sekunder diperoleh dari laporan keuangan tahunan bank umum syariah yang terdaftar di Otoritas Jasa Keuangan selama periode 2019–2024. Teknik pengambilan sampel menggunakan metode purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda berbasis panel data dengan bantuan aplikasi Eviews 13. Hasil penelitian menunjukkan bahwa Non Performing Financing tidak berpengaruh signifikan terhadap Return On Asset karena manajemen risiko yang baik dalam menyalurkan pembiayaan serta memiliki cadangan kerugian pembiayaan yang memadai untuk menutup potensi risiko. Biaya Operasional Pendapatan Operasional berpengaruh negatif dan signifikan terhadap ROA yang berarti bahwa setiap penurunan BOPO akna mempengaruhi kenaikan ROA. Secara simultan, kedua variabel berpengaruh signifikan terhadap ROA. Dalam perspektif ekonomi Islam, menunjukkan pentingnya prinsip amanah dan ihsan dalam pengelolaan dana, serta kewajiban menjaga efisiensi dan keadilan dalam operasional lembaga keuangan syariah. Hal ini sejalan dengan firman Allah SWT dalam QS. Al-Baqarah ayat 282 yang menekankan pentingnya kehati-hatian dan pencatatan dalam transaksi keuangan sebagai bentuk tanggung jawab moral dan profesional. ABSTRACT The instability of profitability performance in Islamic commercial banks in Indonesia, as reflected by fluctuations in the Return On Asset ratio and operational inefficiency indicated by the increase in the Operating Expenses to Operating Income ratio, remains a major concern. Furthermore, previous studies examining the influence of Non-Performing Financing and BOPO on ROA have shown inconsistent findings. Therefore, this study aims to analyze the effect of NPF and BOPO on ROA in Islamic Commercial Banks in Indonesia for the 2019–2024 period. This research is expected to provide empirical contributions to strengthen the literature on operational efficiency and profitability in Islamic banking in Indonesia. The research method employed is a quantitative approach with a causal design. Secondary data were obtained from the annual financial reports of Islamic Commercial Banks registered with the Financial Services Authority during the 2019–2024 period. The sampling technique used was purposive sampling. Data analysis was conducted using multiple linear regression with a panel data model, processed through Eviews 13 software. The results of the study show that Non Performing Financing does not have a significant effect on Return on Assets because of effective risk management in financing distribution and the availability of adequate provisioning to cover potential risks. Operating Expenses to Operating Income has a negative and significant effect on ROA, which means that any decrease in BOPO will lead to an increase in ROA. Simultaneously, both variables have a significant influence on ROA. From the perspective of Islamic economics, this highlights the importance of the principles of trustworthiness and excellence in fund management, as well as the obligation to maintain efficiency and fairness in the operations of Islamic financial institutions. This is in line with the command of Allah SWT in Surah Al-Baqarah verse 282, which emphasizes the importance of prudence and proper documentation in financial transactions as a form of moral and professional responsibility.

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