Cahyaningsih, Diyah Sukanti ORCID: https://orcid.org/0000-0002-9810-5075, Maslacha, Nur and Kumar, Abdul Malik (2021) Pengaruh Risiko Pembiayaan terhadap Kinerja Profitabilitas pada BMT “S” Syariah Jawa Timur. Jurnal Ilmiah Akuntansi Manajemen, 4 (2). pp. 112-120. ISSN P-ISSN: 2598-0696, E-ISSN: 2684-9283

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Abstract

Financing risk appears when a bank or non-bank financial institution fails to recover financing provided from principal and interest installments by the debtor. To assess profitability, data from financial statements are needed, which consist of a statement of the company's financial position in the period of observation and profit and loss, of course, in the same period. This study aims to determine the effect of financing risk which in this case is measured by NPF on profitability at Islamic financial institutions BMT "S" which in this case is measured by ROA. This research period was carried out for 3 years from 2017 to 2019 on a monthly basis, so that 36 observations were obtained. The analysis
technique uses simple regression analysis. Based on the results of the analysis, it shows that the financing risk of BMT "S" Syariah East Java for the period 2017 to 2019 with an average value of 3.95%, so it is in the healthy category. Judging from the profitability performance as measured by ROA during 2017 to 2019 with an average value of 3.81%, which means that the East Java Sharia "S" BMT during the research period was able to generate profits. Financing risk has a negative and significant effect on the profitability performance of BMT "S" Syariah East Java.

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