Net Operating Margin Research Articles

COVID-19 AND THE PERFORMANCE OF ISLAMIC BANKS IN INDONESIA

Covid-19 has an impact on the profitability of Islamic Banks in Indonesia. Islamic banks' profitability in Indonesia tends to decline during a covid-19 outbreak. Although declining, the profitability indicators measured by Return on Asset and Net Operating Margin are more stable than Return on Equity. The average Return on Equity declined sharply in the fourth quarter of 2021. This study aims to analyze the determinants of the profitability of Islamic banks, including internal bank factors and macroeconomic indicators during the covid-19 outbreak. This study uses a quantitative approach with the fixed effect method. This study employs panel data from 8 Islamic commercial banks from 2020q1 to 2021q4. The results show that capital adequacy, disbursed financing, and operational efficiency has a negative and significant effect on the profitability of Islamic banks. Financing risk and bank size have no significant effect on the profitability of Islamic banks. Macroeconomic indicators such as economic growth, inflation, interest rates, and exchange rates have no significant effect on the profitability of Islamic banks. During the covid-19 pandemic, to increase profitability, banks need to reduce the capital and financing provided to customers. On the other hand, to increase profitability, Islamic banks need to reduce unnecessary costs so that income is not eroded. Macroeconomic indicators do not influence the performance of Islamic banks. This shows that Islamic commercial banks are more resistant to economic turbulence.

PERFORMANCE ANALYSIS OF ROE, ROA, BOPO, FDR AFTER CONVERSION TO NOM BANK NTB SYARIAH

This study aims to analyze the effect of the performance relationship, analyze thecontribution, and find out how long the shock period of each variable is; (1) BOPO, (2) FDR, (3)ROA, and (4) ROE against Net Operating Margin at Bank NTB Syariah. This study uses theTheory of Good Corporate Governance approach, then the data is processed using the VARVECM and ECM methods on the EViews 12 application. There are two analysis results in thisstudy, the first through the VAR-VECM analysis and the second through the ECM, the results ofthe VAR-VECM test in the equation model have not found a balance both in the long and shortterm, but on the other hand there are shocks experienced by the independent variables. NOMthrough the dependent variables BOPO, FDR, ROA, and ROE worth 60.93%, 9.83%, 7.54%, and4.74%. While the response level of the BOPO variable was positively responsive by 0.012992 bythe NOM variable and was stable in period 25, for other variables such as FDR, ROA, and ROEthe response fluctuated and did not experience value stability. In contrast to the results of theECM test where in this test the variables that have a long-term effect are the BOPO, ROA, andROE variables with the probability values of 0.000, 0.0081, and 0.0375 while for the short-termperiod the variables that have an effect are only the BOPO variable with a probability value that isworth 0.0341

ARE ISLAMIC BANKS STILL SOUND AMIDST PANDEMIC?

The paper aims to check whether Islamic banks in Indonesia remain sound amid the Covid-19 Pandemic by comparing the soundness levels of Islamic commercial banks before and during the Covid-19 Pandemic. This research used a quantitative approach with the non-parametric Wilcoxon Signed-Rank Test to compare bank soundness before and during the Covid-19 Pandemic. The bank's resilience was measured using the Risk-Based Bank Rating (RBBR), e.g., Non-Performing Finance (NPF), Finance to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), and Net Operating Margin (NOM). The study exempted aspects of Good Corporate Governance since it is qualitative. The study used quarterly data in 2018-2019 (before the pandemic) and 2020-2021 (during the pandemic). The results showed a significant difference between CAR before and during the Covid-19 Pandemic. Meanwhile, NPF, FDR, ROA, and NOM showed no significant differences before and during the Covid-19 Pandemic. Based on the results, it can be concluded that the Covid-19 Pandemic generally does not affect the Islamic banks' soundness level, except for capital. It showed that the Islamic Bank proved to be resilient against crises. The study adds literature on the resilience of Islamic banks, particularly during the Covid-19 Pandemic, and validates the RBBR measurement to analyze the bank's soundness. In addition, the results of this study are also expected to be a consideration for policymakers to design the right policies for optimizing Islamic banks to thrive and support post-pandemic recovery.

PROFITABILITY OF SHARIA BANKING BEFORE AND DURING COVID-19 PANDEMIC (EVIDENCE FROM PT. BANK MUAMALAT INDONESIA TBK.)

The Covid-19 pandemic has impacted many sectors including the Islamic Banking sector. This study aims to analyze the profitability of Islamic banking before and during the Covid-19 pandemic, a case study at Bank Muamalat Indonesia (BMI). The research indicators used are banking financial ratios in the form of ROA (Return on Assets), ROE (Return on Equity), BOPO (Operating Agency to Operating Income), NOM (Net Operating Margin), and EPS (Earning Per Share). The research method used is a comparative study with a quantitative approach using data from Quarter I to IV financial statements for 2019 - 2020. The results show that there is no significant difference in the profitability of BMI before and during the Covid-19 pandemic seen from ROA, ROE, BOPO, NOM, and EPS.

Effect of Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), and Efficiency to Profitability of Islamic Banks in ASEAN

Abstract. Introduction. Profitability is a comparison that can be used to measure a company's ability to generate profits in general business activities. The main factors in increasing profitability are aspects of liquidity, efficiency and revenue sharing. Purpose. This study aims to discuss how the influence of the distribution of Third Party Funds (DPK), Efficiency, and Interest Income on the Profitability of Islamic Banks. This study uses the variables of Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), and Efficiency as measured by BOPO (Operating Costs and Operating Income) to Profitability as measured by ROE (Return On Equity) in Islamic banking in Indonesia and Malaysia. The sample in this study consisted of 5 Islamic banking companies in the Southeast Asian region. The population of this study is Islamic banking companies taken from the publications of the ASEAN Islamic Bank for the period 2014 to 2019. The statistical test tool in this study is Eviews 9 which is used for panel data regression testing. Results. This study shows that the variable operating costs and operating income (BOPO) has a negative and significant effect on Return On Equity (ROE). while the variables Financing to Deposit Ratio (FDR) and Net Operating Margin (NIM) have a negative and insignificant effect on Return On Equity ROE. Conclusions. In this study efficiency has a significant effect on profitability as measured by ROE.

NPF PEMODERASI PENGARUH ROA, DPK DAN NOM TERHADAP PEMBIAYAAN MUSYARAKAH (Studi pada Perbankan Syari’ah di Indonesia Tahun 2020)

This study aims to determine and evaluate the effect of ROA (Return on Assets), Third Party Funds (TPF) and Net Operating Margin (NOM) towards Musyarakah financing with Non-Performing Financing (NPF) as a moderator in Islamic banking in Indonesia 2020. This study used an quantitative approach and secondary data in the form of quarterly financial reports of all Islamic banks which listed on the OJK official website. Data was analyzed with multiple regression analysis. This study applied classical assumption test, including: normality test, heteroscedasticity test, multicollinearity test and autocorrelation test. The hypothesis was tested using the t-test and F-test. The moderating effect was tested using the Moderated Regression Analysis (MRA) with the Macro Process 3.1 syntax tool developed by Andrew F. Hayes. The results of this study showed several findings. First, ROA, TPF and NOM had a partial effect on musyarakah financing. Second, ROA, TPF and NOM simultaneously on musyarakah financing. Third, NPF was able to moderate the effect of ROA and NOM on musyarakah financing, however NPF did not moderate the influence of DPK on musyarakah financing.

MEASURING THE PROFITABILITY LEVEL OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

This study aims to measure the level of profitability of Islamic commercial banks in Indonesia before and during the Covid-19 pandemic. This research approach uses quantitative by using paired sample t-test as a data analysis technique. The population of 14 Islamic commercial banks is also used as a research sample with saturated sampling techniques. Measures of profitability levels used are Return on Assets (ROA), return on Equity (ROE), and Net Operating Margin (NOM). The results showed that there was a significant difference in ROA before and during the Covid-19 pandemic with a downward trend. While ROE and NOM did not make significant differences despite the decline before and during the Covid-19 pandemic.

Financial Performance and Health Analysis of Islamic Banking Pre-Mega Merger

<p>The Islamic banking industry has transformed into an industry with prospects that can surpass conventional banking. This study analyzes the effect of the financial performance and soundness of Bank Syariah Indonesia before the mega-merger on profitability. The research uses bank health indicators, including Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Operational Efficiency Ratio (OER), Net Operating Margin (NOM), and Return on Assets (ROA). The research method uses multiple linear regression. The results showed that CAR, NPF, and NOM did not affect ROA. However, FDR and OER affect ROA. Indonesian Islamic banks need to pay attention to the feasibility aspect of financing to avoid non-performing financing. Islamic banks use FDR and OER to increase their profitability because the conditions experienced by Bank Syariah Indonesia as the leading Islamic bank in Indonesia after the mega-merger, are considered capable of simultaneously representing.</p>

The Influence of CAR, FDR, NOM and TPF on Murabahah Financing at Sharia Banks BUKU 3 of 2020 with NPF as Moderating Variable

This study aims to examine murabahah financing influenced by credit adequacy ratio, financing to deposit ratio, net operating margin and third party funds with non performing finance as a moderating variable at BUKU 3 sharia commercial banks in 2020. Method used is quantitative associative and data analysis technique using moderated regression analysis with SPSS version 25 tool which contains PROCESS 3.1 macro syntax. The population in this study is Sharia Commercial Banks included in the BUKU 3 category so that a sample of 4 banks is obtained; Bank Syariah Mandiri, BNI Syariah, BRI Syariah and BTPN Syariah. The effect of credit adequacy ratio through murabahah financing on non performing finance shows that non performing finance has no effect as a moderating variable affecting credit adequacy ratio through murabahah financing, financing to deposit ratio through murabahah financing on non performing finance shows that non performing finance has an effect as a moderating variable affecting financing to deposit ratio through murabahah financing, the effect of net operating margin through murabahah financing on non performing finance shows that non performing finance influential as a moderating variable affecting net operating margin through murabahah financing, the effect of third party funds through murabahah financing on non performing finance shows that non performing finance has an effect as a moderating variable affecting third party funds through murabahah financing.

Dual Banking System Stability Index in the Shadow of COVID-19 Pandemic

The financial system is categorized as stable if there is no excessive volatility from financial pressures or crises. The IMF indicates that the crisis is not only related to one element but more than two or three elements of the crisis. The banking system's stability is measured by the banking stability index, gauging the effectiveness of monetary policy and financial risk. This study aims to measure the stability of the Indonesian banking system in the dual banking system model. The indicator to measure banking stability used the Z-score statistic based on fluctuations of Return on Assets for each type of bank. The Markov Switching Vector Autoregressive (MSVAR) model method was used to analyze the volatility of banking stability. Independent variables used included credit risk (NPL), Loan to Deposit Ratio, Liquidity Risk, Net Interest Margin, Capital Adequacy Ratio, Money Market Rate, Inflation, Gross Domestic Product, Federal Reserve rate, and Exchange Rate. The results of the regime switch analysis concluded that Indonesia's banking stability experienced a structural break due to the effects of the pandemic in April 2020. Based on the average Z-score value, the Islamic banking stability index was higher than conventional banking. In other words, Islamic banking was more stable than the conventional banking system. The Islamic banking stability index (iZscore) was significantly influenced by the level of Net Operating Margin, Financing to deposit ratio, Potential Loss Profit Sharing, Islamic Money Market Rate, and Exchange Rate. However, non-performing financing did not affect Islamic banking stability since the profit-sharing system implemented by Islamic banking stability was more influenced by the ratio of potential loss and profit-sharing system.

Determination of shareholders’ welfare with financing quality as a moderating variable

The purpose of this study was to analyze the factors that might affect the shareholder welfare ratio (ROE). These factors include independent variables consisting of financing distribution ratio (FDR), low-cost funds ratio (CASA), net operating margin ratio (NOM), expense-based income ratio (FIR), and Financing Quality ratio (NPF). Furthermore, to determine the relationship of Islamic bank performance indicators on shareholder welfare with the ROE ratio indicator, NPF is a moderate variable. The method used to analyze the holder's welfare ratio (ROE) is moderate regression analysis with the error error model (ECM). The research sample used is the entire research population, namely monthly data from the Islamic banking industry for the period 2012-2020 (consisting of 14 Islamic commercial banks and 20 Islamic business units). The results of this study note that in the long run: FDR has a positive and significant effect on the ROE ratio, the NOM ratio has a negative and significant effect on the ROE ratio. While the variables of CASA ratio, FIR ratio and NPF have no effect on the ROE ratio. Furthermore, the NPF Moderating Variable strengthens the relationship of all direct and significant variables with the Shareholder Welfare Ratio (ROE), namely NPF moderates the negative and significant effect of FDR on the ROE ratio, NPF moderates the positive and significant effect of the ratio. on the ROE ratio. Furthermore, other variables NPF Moderating Casa and FIR have no effect on the ROE ratio. For the short term: FIR has a positive and significant effect on the ROE ratio, the NOM ratio has a negative and significant effect on the ROE ratio. While the FDR ratio, CASA ratio and NPF ratio variables have no effect on the ROE ratio. Furthermore, the NPF variable strengthens the relationship of all variables directly and significantly to the Shareholder Welfare Ratio (ROE), namely NPF moderates the negative and significant effect of FIR on the roe ratio, NPF moderates the positive and significant effect of the ratio. on the ROE ratio. While other variables, moderate NPF, FDR and CASA, have no effect on the ROE ratio. The implication of this study is to measure the welfare of shareholders, in this case the performance of Islamic banks with the ROE ratio approach. Why is the welfare ratio of all shareholders (ROE) important, because in accordance with the existence of Islamic banks it aims to provide benefits (maslahah) for the ummah. Islamic banks in carrying out their mandate have a commitment to be able to provide expectations from shareholders in the company and be able to develop products that are in accordance with the wishes and needs of customers. So from this study it can be said that of the 5 variables that affect the price. financing distribution ratio (FDR), low cost funds ratio (CASA), net operating margin ratio (NOM), cost-based income ratio (FIR) and Financing Quality ratio (NPF).

An Analyzing Of Factors Affecting on Profitability In BRI Syariah

The research is motivated by the level of profitability which is a benchmark for Islamic banks in generating profits which is still not stable and tends to decrease every year. The factors that can affect the level of profitability of Islamic banks are Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), and Operating Expenses for Operating Income ( BOPO). The purpose of this study was to determine the effect of the variables TPF, CAR, NPF, FDR, NOM, and BOPO on the profitability of BRI Syariah Bank and to find out which variables had the most significant effect on the profitability of BRI Syariah Bank. The data used in this study is secondary data obtained from the quarterly financial statements of BRI Syariah Bank for the period 2012 to 2020. The data analysis technique used multiple linear regression consisting of multicollinearity test, multiple regression analysis, simultaneous test, partial test, and classical assumption test of residuals. The test results show that NPF, CAR, NPF, FDR, and NOM have a significant effect on the profitability of BRI Syariah Bank

DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.

The Influence of Non-Performed Financing (NPF), Operational Costs, Financing to Deposit Ratio (FDR) and Net Operating Margin to Return on Assets at Indonesian Sharia Commercial Banks

This study aims to determine the influence of Non-Performed Financing (NPF), Operational Costs, Financing to Deposit Ratio (FDR) and Net Operating Margin to Return on Assets at Indonesian Sharia Commercial Banks. This research was a quantitative using causal method to analyze the relationship between research variables. Data collected in this study from year 2016 to 2020 from the Financial Services Authority official website www.ojk. go.id. The result found that Non-Performed Financing (NPF), Operational Costs and Financing to Deposit Ratio (FDR) have no significant effect on Return on Assets. While Net Operating Margin has significant positive effect to Return on Assets at Indonesian Sharia Commercial Banks. This research is expected to provide a contribution that can be a solution, suggestion and recommendation that can be used as a reference for decision-makers, especially stakeholders of Sharia Commercial Banks in Indonesia. The results of this study is expected to add the repertoire of scientific literature, especially studies on the management of sharia financial transactions.

Impact of the Covid-19 Pandemic on the Financial Performance of Sharia Commercial Banks: an Empirical Evidence from Indonesia

The Covid-19 pandemic has substantially changed the world. Social, economic, culture as well political landscapes have been forced to adapt to a new normal—a previously unfamiliar or atypical situation that has become standard, usual, or expected. This has, to some degree, obstructed economic activity throughout many sectors, with important aftermaths for businesses and households. Companies that have stopped operating will lose revenue, and, therefore, may not be able to repay the loan. Equally, households where family members lose their job or leave will experience a decrease in income which, in turn, will not be able to pay their loans or credit installments. This phenomenon will result not only in lost revenue but also to losses which has the potential to negatively affect bank profits and capital. This paper is aimed at analyzing the impact of the Covid-19 pandemic towards sharia commercial banks’ performance in Indonesia. The dependent sample t-test was performed to test the proposed hypotheses. It was revealed that the banks’ performances were not totally negatively affected by the Covid-19 pandemic. The growth rate of total assets the capital adequacy ratio (CAR), non-performing financing, and operating efficiency ratio were not negatively affected by this pandemic, however, returns on assets, financing to deposits ratio, and net operating margin were negatively affected by the pandemic.

Determinants of the Merger Performance of BUMN Sharia Banks

Background - The phenomenon of the merger of state-owned Islamic banks (BUMN) was predicted to provide increased financing and operational efficiency which has implications for an increase in the level of operating income and profitability. Purpose – The purpose of the research was to examine and analyze the effect of the level of financing to deposit ratio and the level of efficiency of operating income on profitability as measured by return on assets, either directly or indirectly through the net operating margin. Design/methodology/approach – The research method used was quantitative method with a sample size of 60 which was sourced from quarterly reports at the Financial Services Authority (OJK) which was a combination of cross-sectional data from three state-owned Islamic bank companies (Bank Mandiri Syariah, BNI Syariah, and BRI Syariah. ) during the 2015-2019 period. Data analysis in this research used a panel data regression model with the EViews data processing application program Findings – The results showed that by using a significance level of 5%, financing to deposit ratio and operating costs operating income had an effect but not significantly on the net operating margin. Financing to deposit ratio and operating costs operating income directly have a significant effect on return on assets. However, indirectly through the net operating margin, it can be seen that the financing to deposit ratio has an effect but had not significant on return on assets, on the other hand, operating expenses have a negative and significant effect on return on assets. Other findings from this research indicate that the net operating margin variable has not a mediating variable on the effect of financing to deposit ratio on return on assets, on the other hand, the net operating margin variable had a mediating variable on the effect of operating expenses on operating income on return on assets.. Research limitations– The research only includes two independent variables, this is more due to the cross sectional data used is limited to three state-owned Islamic bank companies with panel data regression models. It is recommended for further research to include other independent variables with a multivariable regression model so that it can provide results on improving the performance of Islamic banks after the merger. Originality/value – The results of statistical testing show that the financing to deposit ratio and operating costs operating income have an effect on but not significant to the net operating margin in the merger of BUMN Islamic banks.

Pengaruh Biaya Operasional dan Pendapatan Operasional, Net Operating Margin, Dana Pihak Ketiga dan Capital Adequacy Ratio terhadap Profitabilitas Bank Syariah

Abstract Purpose: This study examined the effect of Operational Efficiency Ratio (BOPO), Net Operating Margin (NOM), Third Party Funds (DPK) and Capital Adequacy Ratio (CAR) On Profitability With Financing To Deposito Ratio (FDR) As Intervening Variable in Islamic Commercial Bank. Research Methodology: The sample used in this study was 11 banks with the sampling technique using purposive sampling. The analytical method used was multiple linear regression Results: The results show that the variables BOPO and NOM have no effect on FDR. DPK and CAR have a positive and significant effect on FDR. FDR and NOM have a positive and significant effect on Profitability. BOPO, DPK and CAR have no effect on Profitability. FDR is able to be an intervening variable in the relationship between DPK and CAR to Profitability. FDR is not able to be an intervening variable in the relationship between BOPO and NOM to Profitability. Limitations: The sample of this study was only 11 Islamic commercial banks and only used the Islamic banking sector in Indonesia, which is listed on the Indonesia stock exchange. Contribution: The research is helpful for further investigation. One of the guidelines in choosing which variables to use and which one to use in the study should be understood in selecting Islamic financial performance. Keywords: BOPO, NOM, DPK, CAR, Profitability, FDR

Moderating Effect of Inflation on the Influence of Financial Performance on the Growth of Islamic Banking in Indonesia

Islamic banking is one of the financial institutions whose activities are financial intermediation between the owners of capital and those who need capital. This study was conducted to know and analyze the impact of inflation as a moderating influence of financial performance on the growth of Islamic banking in Indonesia. The financial performance used consists of return on assets (ROA), non-performing financing (NPF), net operating margin (NOM), capital adequacy ratio (CAR), financing to Deposit Ratio (FDR), and operating expenses for operating income (BOPO). The data used is secondary data, obtained from the results of financial reports published on the official website of the Otoritas Jasa Keuangan (OJK) from January 2015 to December 2019. The analysis results show that, in general, inflation cannot moderate the influence of financial performance on rbanking growth—Sharia in Indonesia. Inflation can only be a predictor of the effect of return On Assets and net operating margin on the growth of Islamic banking in Indonesia. Meanwhile, the variables of non-performing financing (NPF), capital adequacy ratio (CAR), financing to deposit ratio (FDR), and operating expenses for operating income (BOPO) are not able to be a moderator or as a predictor

The Nexus Between CAMELS Index Toward Net Profit

This study aims to determine whether the CAMELS variable can affect the net profit generated by Bank Mualamalat simultaneously and partially. CAMELS variables include: Capital Adequency Ratio (CAR), NonPerforming Financing (NPF), Net Profit Margin (NPM), Net Operating Margin (NOM), Financing to Deposit Ratio (FDR), Net Open Position (NOP). This study used quarterly financial data for the years 2012 - 2019. Data analysis techniques used multiple linear regression analysis. The results of the F test, the CAMELS variable simultaneously show that significant affect on net profit with adjusted R square 64%. In the t test, partially CAR and PDN variables significantly influence on net profit, but the NPF, NPM, NOM, and FDR variables did not have effect on net profit.

PENGARUH PIUTANG MURABAHAH, PEMBIAYAAN MUDHARABAH, MUSYARAKAH DAN PINJAMAN QARDH TERHADAP NET OPERATING MARGIN (NOM) SERTA IMPLIKASINYA TERHADAP NON PERFORMING FINANCING (NPF) BANK UMUM SYARIAH PERIODE 2014-2018

This research aims to see the influence of Murabahah receivables, Mudharabah Financing, Musyarakah financing, and Qardh loans against Net Operating Margin (NOM) as well as the implications against Non-Performing Financing (NPF). The research object is the Sharia General Bank in Indonesia from 2014-2018. The sampling method used in this research is purposive sampling with selected samples as many as 10 sharia banks out of 14 sharia public banks. Data were analyzed by using a panel regression analysis model, and it was processed in Eviews 10. The results showed that the Murabahah receivables have a significant and negative effect on Net Operating Margin (NOM), with a coefficient value of-1.08 E-11 and a prob. amounting to 0.0470. Mudharabah financing has a significant and positive effect on Net Operating Margin (NOM), with a coefficient value of 4.98 E-11 and a prob. of 0.0137. Musyarakah financing has a positive effect on Net Operating Margin (NOM), with a coefficient value of 2.97 E-12 and prob. by 0.1579. Qardh loans have a negative effect and not significant to Net Operating Margin (NOM), with a coefficient value of-2.88 E-09 and prob. of 0.4773. Besides, receivables Murabahah, financing Mudharabah, Musyarakah, and Qardh loans have a significant effect on Net Operating Margin (NOM) simultaneously. Net Operating Margin (NOM) significant negative effect on Non-Performing Financing (NPF), with a coefficient value of-0.165482 and prob. of 0.0126Key words: Murabahah, Mudharabah, Musyarakah, Qardh, NOM, NPF