Nurhaliza Matondang, Endah Meiria

PENGARUH TOTAL PEMBIAYAAN, NPF, DAN BOPO TERHADAP LABA BANK UMUM SYARIAH PERIODE 2019-2023

Introduction

Pengaruh total pembiayaan, npf, dan bopo terhadap laba bank umum syariah periode 2019-2023. Penelitian ini mengkaji pengaruh total pembiayaan, NPF, dan BOPO terhadap laba Bank Umum Syariah 2019-2023. Temukan bagaimana faktor-faktor ini memengaruhi keuntungan bank syariah.

Abstract

The increase in profits is one of the factors to strengthen the market share position of Islamic banks. The increase in profit depends on the bank's activities themselves, both from financing which is the main source of income for the bank and from its operational implementation. The purpose of this study is to be able to know the effect of total financing, Non Performing Financing (NPF), and operational efficiency (BOPO) on the net profit of the Sharia General Bank (BUS). Data analysis was in the form of panel data regression analysis using annual data 2019-2023 using 6 BUS samples through purposive sampling techniques. The results shown through this study are that partially total financing has a positive influence while NPF and BOPO have a negative effect on net profit. Simultaneously, this study shows that total financing, NPF, and BOPO affect the net profit of Sharia Commercial Banks..

Review

This study addresses a pertinent topic concerning the financial performance of Islamic General Banks (BUS) by investigating the impact of key operational and risk factors on their net profit. The objective to understand the influence of total financing, Non-Performing Financing (NPF), and operational efficiency (BOPO) on profitability is clearly stated and holds significant relevance for both academics and practitioners in the Islamic banking sector. By focusing on the period 2019-2023, the research provides a timely analysis of recent trends, potentially encompassing the challenging economic conditions experienced globally, thus offering valuable insights into the resilience and determinants of profitability for BUS in contemporary contexts. The methodological approach employing panel data regression analysis on annual data from six BUS samples using purposive sampling is appropriate for examining the stated relationships across time and entities. The findings are largely consistent with established financial theory: total financing positively contributes to net profit, reflecting the core income-generating activity of banks, while NPF and BOPO have the expected negative effects, underscoring the importance of credit quality and cost management. The simultaneous finding that these three variables collectively influence net profit further emphasizes their integrated role in shaping the financial health of Islamic banks, providing a holistic perspective on the factors driving their performance. While the study offers valuable insights, the limited sample size of six banks and the relatively short five-year period may restrict the generalizability and statistical power of the findings. Future research could benefit from expanding the sample size and extending the time frame to enhance the robustness and external validity of the results. Furthermore, incorporating additional control variables such as macroeconomic indicators, capital adequacy, or liquidity ratios could provide a more comprehensive understanding of profitability determinants. Nevertheless, this study provides a solid foundation for understanding the key drivers of net profit in Sharia General Banks and highlights critical areas for management focus in improving their financial performance.

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