Analisis Cadangan Kerugian Penurunan Nilai pada Bank Syariah di Indonesia (Analisis Komparatif Bank Umum Syariah dengan Unit Usaha Syariah)

Apriliani, Niken Cahya (2024) Analisis Cadangan Kerugian Penurunan Nilai pada Bank Syariah di Indonesia (Analisis Komparatif Bank Umum Syariah dengan Unit Usaha Syariah). Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This research aims to analyze the Allowance for Impairment Losses (CKPN) at Sharia Banks in Indonesia and compare it at Sharia Commercial Banks (BUS) with Sharia Business Units (UUS). This research is quantitative research using panel data regression analysis processed using Eviews software and comparative analysis processed using SPSS software. The samples used were 12 BUS and 19 UUS. The results of this research indicate that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Return On Assets (ROA) have a simultaneous and significant influence on Reserves for Impairment Losses (CKPN) at Sharia Commercial Banks (BUS) and Units. Sharia Business (UUS). Partial test results show that NPF on BUS and UUS and FDR on BUS have a significant influence on CKPN. There are no differences in the Allowance for Impairment Losses (CKPN) for Sharia Commercial Banks (BUS) and Sharia Business Units (UUS). The managerial implementation of the results of this research is that Islamic banks must be able to maintain the NPF value so that the reserves formed by the bank will also decrease. An increase in CKPN can occur because of an increase in the NPF figure. This can affect the financial performance of Islamic banks.

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