Dana Pihak Ketiga dan Non Perfoming Financing: Kunci Laba Bersih Bank Muamalat Indonesia Periode 2020-2024

Ahmad Ibnul Karim; Nila Nafisatul Bashiroh; Ahmad Fatan Al Banna; M. Nashrullah

doi:10.35896/jse.v8i1.1424

Ahmad Ibnul Karim UIN Sayyid Ali Rahmatullah Tulungagung
Nila Nafisatul Bashiroh UIN Sayyid Ali Rahmatullah Tulungagung
Ahmad Fatan Al Banna UIN Sayyid Ali Rahmatullah Tulungagung
M. Nashrullah UIN Sayyid Ali Rahmatullah Tulungagung

DOI: https://doi.org/10.35896/jse.v8i1.1424

Keywords: Third Party Funds (TPF); Non-Performing Financing (NPF); Net Income; Profitability; Bank Muamalat Indonesia

Abstract

This research is motivated by the importance of maintaining the profitability and financial performance of Bank Muamalat Indonesia. Net income is a key indicator, but in the 2020–2024 period, it fluctuated due to internal factors. Third-party funds (TPF) and non-performing financing (NPF) are important indicators reflecting bank health, especially in unstable economic conditions, as poor NPF management can directly reduce net income. This study aims to examine the effect of TPF and NPF on Net Income at Bank Muamalat Indonesia for the 2020–2024 period. This study uses a quantitative approach with secondary data sourced from Bank Muamalat Indonesia's financial statements. Data analysis was conducted using multiple linear regression to examine the relationship between the independent and dependent variables. The results show that both variables simultaneously have a significant effect on net income, but partially only NPF has a negative and significant effect, while TPF has no significant effect. These findings confirm that effective financing risk management is a key factor in maintaining profit stability and financial performance at Bank Muamalat Indonesia amid fluctuating economic conditions..

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