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PENGARUH OPERATING EFFICIENCY RATIO (OER) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITA PADA BANK UMUM SYARIAH PERIODE 2014-2020

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) · Vol. 4 No. 2 (2023) · hlm. 33–48

DOI
10.15575/aksy.v4i2.23388
ISSN
2655-9420
Terbit
2023-01-13
Penerbit
UIN Sunan Gunung Djati Bandung
Bahasa
eng

Abstrak

A company, especially in Islamic Commercial Banks, is inseparable from financing risks and the level of efficiency of bank performance in making a profit. As for the indicator of the success of the company making a profit is profitability. The data in this article is secondary data taken from the financial statements of Bank Umum Syairah for the 2014-2020 period, and is supported by literature and documentation research. Based on the results of the research, it was concluded that the OER variable has no effect on the profitability of ROA. Meanwhile, the NPF variable has a significant negative effect on roa profitability. Based on the results of the F test, simultaneously the OER and NPF variables have a significant effect on the profitability of ROA in Islamic Commercial Banks. This means that both variables can explain and affect the profitability of ROA by 45.27% and the remaining 54.73% is influenced by other variables that are not studied.Keywords: Operating Efficiency Ratio, Non Performing Financing, Profitabilitas

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/aksy/oai, pertama di-harvest 7 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH OPERATING EFFICIENCY RATIO (OER)  DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITA  PADA BANK UMUM SYARIAH PERIODE 2014-2020</dc:title>
	<dc:creator>Nurlaela, Eel</dc:creator>
	<dc:creator>Ponirah, Ade</dc:creator>
	<dc:description xml:lang="en-US">A company, especially in Islamic Commercial Banks, is inseparable from financing risks and the level of efficiency of bank performance in making a profit. As for the indicator of the success of the company making a profit is profitability. The data in this article is secondary data taken from the financial statements of Bank Umum Syairah for the 2014-2020 period, and is supported by literature and documentation research. Based on the results of the research, it was concluded that the OER variable has no effect on the profitability of ROA. Meanwhile, the NPF variable has a significant negative effect on roa profitability. Based on the results of the F test, simultaneously the OER and NPF variables have a significant effect on the profitability of ROA in Islamic Commercial Banks. This means that both variables can explain and affect the profitability of ROA by 45.27% and the remaining 54.73% is influenced by other variables that are not studied.Keywords : Operating Efficiency Ratio, Non Performing Financing, Profitabilitas</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2023-01-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/aksy/article/view/23388</dc:identifier>
	<dc:identifier>10.15575/aksy.v4i2.23388</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY); Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah; 33-48</dc:source>
	<dc:source>2655-9420</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/aksy/article/view/23388/8313</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)</dc:rights>
</oai_dc:dc>