Prinsip Kehati-hatian dalam Pembiayaan Mudharabah terhadap Non Performing Financing (NPF) pada Bank Syariah Indonesia Periode 2020-2024

Abstract

Mudharabah financing is one of financing types at Bank Syariah Indonesia (BSI). This financing is related to wadi'ah yad dhamanah which has meaning that the owner of the capital (shahibul maal) authorizes the fund manager (mudharib) to manage the deposited funds and BSI acts as intermediary. Financing distribution has the risk of Non Performing Financing (NPF) so the prudential principle must be implemented. The purpose of this study is to analyze and examine the effect of prudential principle on the structure and financing type aspects in the form of profit margins and the term of mudharabah financing determinations on NPF at BSI. This study used quantitative method with explanatory research type. Literature studies and documentation studies were used to obtain secondary data in the form of BSI's annual financial statements in 2020-2024. The analysis techniques which were used were descriptive and inferential statistics included normality test, multicollinearity, heteroscedasticity, autocorrelation, determination coefficient, t-test, and F-test. The study results showed that the determination of profit margins and the term of mudharabah financing did not have direct and significant impact on NPF at BSI in 2020-2024 period. This because there were other factors that were more dominant in influencing NPF such as customer selection, supervisory systems and bank risk management. The results of this study were useful as bank evaluation toward other more complex non-financial aspects to minimize NPF ratio.