Comparison Analysis of Non-Performing Financing of Working Capital Financing in Micro, Small and Medium Enterprises from Islamic Commercial Bank in Indonesia

Authors

  • Taudlikhul Afkar Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia http://orcid.org/0000-0002-5854-4284
  • Teguh Purwanto Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya, Indonesia
  • Ibnu Hakim Alsanda 4Students of the Faculty of Economics and Business, Indonesia
  • David Wahyu Pratama 4Students of the Faculty of Economics and Business

DOI:

https://doi.org/10.29040/ijebar.v6i4.6911

Abstract

This study aims to find out the comparison of the occurrence of non-performing financing (NPF) caused by the financing of working capital of Micro, Small and Medium Enterprises (MSMEs) before and during the pandemic covid-19 in Islamic Commercial Banks in Indonesia because during the covid-19 pandemic there was an economic imbalance in the sustainability of small businesses. Islamic Commercial Banks in Indonesia became the population in this study, while the sample was 14 banks with saturated sample techniques. Data before the 2018-2019 pandemic, while during the pandemic used data from 2020-2021 in a time series using combined financial report data of all Islamic commercial banks in Indonesia. This comparative analysis technique uses a paired sample t-test. The results of this study show that there is a significant difference because non-performing financing in working capital financing for MSMEs before the pandemic tends to be higher, while during the pandemic the pandemic has decreased. This shows that during the pandemic, it did not have an impact on Islamic banks because the average non-performing financing on working capital financing for MSMEs decreased so that income increases and ultimately has a positive impact on increased profitability

Author Biographies

Taudlikhul Afkar, Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya

Accounting

Teguh Purwanto, Fakultas Ekonomi dan Bisnis Universitas PGRI Adi Buana Surabaya Jl. Dukuh Menanggal XII/4 Surabaya

accounting

Ibnu Hakim Alsanda, 4Students of the Faculty of Economics and Business

Students of the Faculty of Economics and Business

David Wahyu Pratama, 4Students of the Faculty of Economics and Business

4Students of the Faculty of Economics and Business

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Published

2022-12-31

How to Cite

Afkar, T., Purwanto, T., Alsanda, I. H., & Pratama, D. W. (2022). Comparison Analysis of Non-Performing Financing of Working Capital Financing in Micro, Small and Medium Enterprises from Islamic Commercial Bank in Indonesia. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(4). https://doi.org/10.29040/ijebar.v6i4.6911

Issue

Vol. 6 No. 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022

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