Analysts Influence of Non Performing Financing (NPF), Finance to Deposit Ratio (FDR), and Operating Costs and Operating Income (BOPO) on the Return on Assets (ROA) of PT BPRS in West Java Province During the Covid-19 Pandemic

Authors

  • Tresna Dayana Putri Ar-Risalah College of Islamic Economics, Indonesia
  • Eris Munandar Ar-Risalah College of Islamic Economics, Indonesia
  • Ganjar Santika Ar-Risalah College of Islamic Economics, Indonesia

DOI:

https://doi.org/10.57235/jambuair.v1i1.11

Keywords:

NPF, FDR, BOPO, ROA, BPRS in West Java Province, Covid-19 Pandemic

Abstract

The purpose of this study is to determine the Effect of Non-Performing Financing (NPF), Finance To Deposit Ratio (FDR), And Operating Costs And Operating Income (BOPO) On The Return On Assets (ROA) Of PT BPRS In West Java Province During The Covid 19 Pandemic. The research method used is Quantitative. This research has limitations in the implementation of its analysis and discussion, which was carried out only on fifteen (15) largest Sharia People's Financing Banks in West Java Province with ownership of financial statements recorded at the Financial Services Authority, and the analysis was carried out during the COVID-19 pandemic, namely 2020 Quarter 1 to 2021 Quarter 4 or in quarter size. Based on the test results, it showed that partially variables (NPF) had a significant effect on (ROA), (FDR) did not have a significant effect on (ROA), (BOPO) had a significant effect on (ROA). Meanwhile, simultaneously the influence of NPF, FDR, BOPO has a significant effect on (ROA) PT BPRS in West Java Province during the Covid-19 pandemic.

Downloads

Download data is not yet available.

References

Ardani, A. (2020). analisis pengaruh car, fdr, dan npf terhadap profitabilitas (Return On Assets) pada Bank Pembiayaan Rakyat Syariah (BPRS) se-eks karesidenan banyumas tahun 2015-2019 [institut agama islam negeri purwokerto]. http://repository.iainpurwokerto.ac.id/7838/

Ardani, A. (2020). Analisis Pengaruh Car, Fdr, Dan Npf Terhadap Profitabilitas (Return On Assets) Pada Bank Pembiayaan Rakyat Syariah (BPRS) Se-Eks Karesidenan Banyumas Tahun 2015-2019 [Institut Agama Islam Negeri Purwokerto]. http://repository.iainpurwokerto.ac.id/7838/

Ascarya, & Yumanita, D. (2005). Bank Syariah : Gambaran Umum (Seri Keban, Issue 14). Pusat Pendidikan dan Studi Kebanksentralan Bank Indonesia.

Ascarya, Yumanita, D., Achsani, N. A., & Rokhimah, G. S. (2008). Comparing the Efficiency of Conventional and Islamic Banks in Indonesia using Parametric and Nonparametric Approaches. International Symposium and Conference on Islamic Banking and Finance: Ethis and Financial Practice in Global Perspective, University of Melbourne, Australia, November.

Aviliani, A., Siregar, H., Maulana, T. N. A., & Hasanah, H. (2015). The Impact of Macroeconomic Condition on The Banks Performance in Indonesia. Buletin Ekonomi Moneter Dan Perbankan, 17(4), 379–402. https://doi.org/10.21098/bemp.v17i4.503

Aysan, A. F., Disli, M., & Ozturk, H. (2018). Bank lending channel in a dual banking system: Why are Islamic banks so responsive? World Economy, 41(3), 674–698. https://doi.org/10.1111/twec.12507

Darmawan, & Fasa, M. I. (2020). Manajemen Lembaga Keuangan Syariah (D. M. Lestari (ed.)). UNY Press.

Demir, E., & Danisman, G. O. (2021). Banking sector reactions to COVID-19: The role of bank-specific factors and government policy responses. Research in International Business and Finance, 58(June 2020), 101508. https://doi.org/10.1016/j.ribaf.2021.101508

Demir, E., & Ozturk, G. (2021). Research in International Business and Finance Banking sector reactions to COVID-19 : The role of bank-specific factors and government policy responses. Research in International Business and Finance, 58(June 2020), 101508. https://doi.org/10.1016/j.ribaf.2021.101508

Demirgüç-kunt, A., Pedraza, A., & Ruiz-ortega, C. (2021). Banking sector performance during the COVID-19 crisis. Journal of Banking and Finance, 133(August), 1–22. https://doi.org/10.1016/j.jbankfin.2021.106305

Ekananda, M. (2014). Analisis ekonometrika data panel : bagi penelitian ekonomi, manajemen dan akuntansi (Edisi 1). Mitra Wacana Media.

Elnahass, M., Trinh, V. Q., & Li, T. (2021). Global banking stability in the shadow of Covid-19 outbreak. Journal of International Financial Markets, Institutions and Money, 72, 101322. https://doi.org/10.1016/j.intfin.2021.101322

Fakhrunnas, F., & Imron, M. A. (2019). Assessing Financial Risk and Regional Macreoconomic Influence to Islamic Rural Bank Performance. Global Review of Islamic Economics and Business, 7(1), 49–55.

Feyen, E., Gispert, T. A., Kliatskova, T., & Mare, D. S. (2021). Financial Sector Policy Response to COVID-19 in Emerging Markets and Developing Economies. Journal of Banking an Finance, 133, 106184. https://doi.org/10.1016/j.jbankfin.2021.106184

Firmansyah, I. (2014). Determinant of Non Performing Loan: the Case of Islamic Bank in Indonesia. Buletin Ekonomi Moneter dan Perbankan, 17(2), 241–258. https://doi.org/10.21098/bemp.v17i2.51

Fariha,Fivi.2016. Pengaruh Capital Adequacy Ratio (CAR) ,Non Performing Financing (NPF) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) Bank Pembiayaan Rakyat Syariah (BPRS) Di Indonesia pada tahun 2012 – 2015. SKRIPSI. Perbankan syariah syarif hidayatullah Jakarta.

Greene, W. H. (2003). Econometric Analysis (5th Edition). Prentice- Hall. https://www.jstor.org/stable/2291031?origin=crossref

Gujarati, D. N. (2004). Basic Econometric Fourth Edition. The McGraw−Hill Companies.

Maulana, H., & Febriyanti, R. D. (2021). Pengaruh Pembiayaan Bermasalah (Npf) Terhadap Profitabilitas Di Pt. Bprs Bogor Tegar Beriman. Moneter: Jurnal Keuangan Dan Perbankan, 9(1), 6–12.

Musta’in, J. L. (2017). Kinerja Sistem Perbankan Ganda Di Indonesia.

Mustain, J. L. (2016). Implementasi Kebijakan Makroprudensial Terhadap Kinerja Sistem Perbankan Ganda Di Indonesia. Universitas Gadjah Mada.

Nathasa, E., & Kusnadi, I. (2021). Analisis Minat Menabung Nasabah Pada Masa Pandemi Covid 19 Di Bank Kalbar Syariah Cabang Singkawang. Cross-Border, 4(2), 96–119.

Undang-Undang Republik Indonesia NOMOR 7 TAHUN 1992 Tentang Perbankan, (1992).

Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan

Downloads

Published

2023-04-04

Issue

Vol. 1 No. 1 (2022): September 2022

Section

Articles

Citation Check

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to JAMBU AIR: Journal of Accounting Management Business and International Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to JAMBU AIR: Journal of Accounting Management Business and International Research a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC-SA License.