Quantitative Method For Analysis of Non-Performing Financing Return: A Case Study on Assets of PT. BSM

Abstract

There are several ways to describe data mathematically. Likewise with the computing tool. As a computational aid, Mathematica® is designed to make it easier for users to carry out the calculation process symbolically or numerically. This article will discuss the use of Mathematica® to describe banking data through quantitative methods. A case study that discussed in this article is the results of the analysis of the influence of Non-Performing Financing (NPF) against the financial performance of PT. Bank Syariah Mandiri (BSM) through indicators of Return on Asset (ROA). Research conducted using a quantitative approach to the data of the financial statements of PT BSM. The sampling technique used was purposive sampling criteria the Public Sharia Banks publish annual financial statements in the period 2009-2018 with > 75 trillion rupiahs in assets. Based on quantitative method using Mathematica® programming, the research data has a normal distribution and no deviation from the rules of classical assumptions. In addition, the diversity of the data being used can explain the regression models constructed by the NPF variable towards the ROA variable, and the hypothesis testing results show that the variables of NPF have a significant, negative effect on ROA.

Pengaruh Non Performing Financing, Capital Adequacy Ratio dan Bopo terhadap Profitabilitas Bank Syariah di Indonesia

“…Hal ini akan berdampak pada penurunan pendapatan akibat kenaikan biaya cadangan produktif (Ikhsan et al, 2019). Dengan demikian semakin besar nilai Non Performing Financing (NPF) maka semakin rendah profitabilitas perbankan syariah, atau dengan kata lain Non Performing Financing berpengaruh negatif terhadap Return On Assets (Chabachib et al, 2019;Muhammad et al, 2020;Nazir et al, 2019;Nurvazly et al, 2021). H1 : Non Performing Finance (NPF) berpengaruh negatif terhadap Return On Asset (ROA)…”

“…Hali ini akan berimbas pada berkurangnya modal bank yang akan secara runtut menjadi faktor menurunnya laba yang dihasilkan oleh bank. Namun sebaliknya, Non Performing Finance (NPF) yang rendah/terkendali sangat menguntungkan bagi perbankan untuk menyalurkan dananya kepada nasabah lainnya atau berinvestasi pada sektor yang halal dan produktif, sehingga tingkat profitabilitas perbankan akan semakin tinggi (Handayani et al, 2021;Ikhsan et al, 2019;Nurvazly et al, 2021).…”