AN EXPLORATION OF CONTRIBUTING FACTORS THAT EFFECT TO ISTISHNA MODE OF FINACING PERFORMANCE AT SHARIA BANKING (A Case Study at Sharia Commercial Bank in Indonesia & Malaysia Period 2011-2016) Jasin Mochammad, Jasin1, moch.jasin@uinjkt.ac.id , Pudji Astuty, Pudji2_astuty@Borobudur.co.id, Alfian Nugraha, Yayan3, yancenter@yahoo.com A
Universitas Borobudur, UIN, AAKPI - Banten
Abstract
ABSCTRACT This study aimed to determine the influence of deposits (Third Party Funds), equity, non-performing financing (NPF), and growth non-performing financing (GNPF) on partial and simultaneous financing of Istishna at Sharia Commercial Bank in Indonesia & Malaysia. The population in this study was Sharia Commercial Banks operating in Indonesia & Malaysia for 6 years (2011-2016). This research used purposive sampling method. After the selection, the target population amounted to 6 banks, including BRI Syariah, Maybank, Mandiri Syariah, Muamalat, Malaysia Affin Islamic Bank Berhad. The analytical method used regression analysis of the balanced panel. The selected model was Fixed Effect, then tested with t test and f test with 5% significance level. The result of f test showed that the variable of deposits, Equity, Non Performing Financing (NPF) and Growth Non Performing Financing (GNPF) have the simultaneous effect on sharia bank financing Istishna in Indonesia & Malaysia. The t test results showed that only deposit variable, Equity (Equity), and Growth Non Performing Financing partially had an effect on the financing of Istishna at Indonesian & Malaysian banks. Adjust R2 showed all independent variables contributed as much as 71% to the dependent variable. The remaining of 29.7% was influenced by other variables that did not exist in this research such as Capital Adequacy Ratio, Loan Deposit Ratio, etc
Keywords: Istishna Financing, Deposit (Third Party Funds), Own Equity (Equity), Non Performing Financing (NPF), Growth Non Performing Financing (GNPF)
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