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All Journal Enrichment: Journal of Multidisciplinary Research and Development
Ahmad Jainuri
Magister Akuntansi Universitas Gajayana Malang, Indonesia
Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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Determinants of Non Perfomance Financing in Sharia Cooperatives in Indonesia Ahmad Jainuri; Dwi Orbaningsih; Oyong Lisa
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 10 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i10.76

Abstract

Problematic financing remains an important risk for sharia cooperatives because financing quality directly affects the sustainability of their financial performance. This study aims to test and analyze the effects of the capital adequacy ratio (CAR), operating costs to operating income (BOPO), and company size on non-performing financing (NPF), and to identify the variable with the dominant influence on NPF. The research was conducted on 30 sharia cooperatives incorporated in Inkopsyah BMT using a saturated sampling technique. Observations covered the 2020–2022 period, producing 90 cooperative-year observations. Data were obtained from financial statement documents and analyzed using multiple linear regression after linearity, model-feasibility, and classical-assumption testing; hypotheses were tested using t-tests. The results show that CAR has a significant negative effect on NPF, BOPO has a significant positive effect on NPF, and company size has a significant negative effect on NPF. Among the variables examined, BOPO has the largest reported regression coefficient and a significant positive relationship with NPF. These findings indicate that capital adequacy, operational efficiency, and asset size are associated with the level of problematic financing in the sampled sharia cooperatives. Practically, the results emphasize the importance of controlling operating costs relative to operating income while maintaining adequate capital and effective asset management to support NPF management in Inkopsyah BMT member cooperatives
Co-Authors Dwi Orbaningsih Oyong Lisa