Diah Larasati, 7211418047 (2022) DETERMINAN NON-PERFORMING FINANCING (NPF) PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TIMUR PADA MASA PANDEMI COVID-19. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Previous research related to Non-Performing Financing (NPF) has been conducted at Islamic Commercial Banks (BUS) and Islamic Rural Banks (BPRS) in Indonesia. However, the research was conducted before the Covid-19 pandemic. Meanwhile, this research has a novelty that was carried out during the Covid-19 pandemic. The purpose of this study was to analyze the effect of Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), financing growth and the ratio of murabahah receivables to profit sharing financing (MFR) on Non-Performing Financing (NPF). The population in this study were all BPRS in East Java registered in the OJK during the first quarter of 2020 to the fourth quarter of 2021. The sampling technique in this study used a purposive sampling technique. In the sampling process, 195 units of analysis were obtained. Data analysis in this study begins with descriptive statistical analysis, then panel data regression is carried out using the Fixed Effect Model (FEM) approach using the Stata version 14 application. The results of this study indicate that a high Capital Adequacy Ratio (CAR) indicates that BPRS has large reserves to anticipate financing risks so that it will reduce the level of NPF. The increase in the ratio of murabahah receivables to profit and loss sharing financing (MFR) indicates that BPRS distributes more murabahah financing with low risk so that it will suppress the NPF ratio. Financing to Deposit Ratio (FDR) does not affect the NPF because non�performing financing claims are made in a different period from the period when BPRS provides the financing. Financing growth also did not have a significant effect on NPF because BPRS not increasing the amount of funding disbursed during the Covid-19 pandemic. Suggestions for further research is to be able to use annual reports instead of quarterly reports as the object of research because the financing will be recognized as non-performing financing for a long period of time after the financing is given. In addition, further research can add other independent variables such as economic factors.

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