Analisis Proyeksi Kinerja Non-Performing Financing (NPF) di Masa Pandemi COVID-19 pada Bank Umum Syariah (BUS)

Abstract

Abstract—The Covid-19 pandemic has had an impact on macroeconomic conditions in Indonesia. In fact, inflation was up to 1.68% of the government's target of 2%. However, it does not have an impact on the financing performance of Islamic banking, in fact during the pandemic the NPF ratio has a declining trend compared to before the pandemic. Financing in Islamic banking is better than conventional banks with a decrease in the NPF ratio. So the purpose of this study is to determine the level of the NPF ratio of Islamic Banking and BUS before and during the Covid-19 pandemic . This study uses descriptive qualitative methods, research that aims to describe the data examined and the results of the projection of theratio Non Performing Financing (NPF). using Trend analysis with the Trend Function method. Based on the results of the study, the NPF ratio in Islamic banking experienced improved conditions during the COVID-19 pandemic, while BUS experienced fluctuations but on average experienced an increase in the level of non-performing financing during the pandemic. 

Keywords: Non Performing Financing, Sharia Commercial Bank, Pandemic Covid-19.

Abstrak—Pandemi Covid-19 berdampak kepada kondisi ekonomi makro di Indonesia.  Bahkan terjadi Inflasi hingga 1,68% dari target pemerintah yaitu 2%. Namun tidak berdampak terhadap kinerja pembiayaan Perbankan Syariah, justru pada masa pandemi rasio NPF memiliki trend yang menurun di bandingkan pada sebelum adanya pandemi Pembiayaannya di perbankan Syariah lebih baik dari bank konvensional dengan penurunan rasio NPF. Maka tujuan dari penelitian ini untuk mengetahui tingkat rasio NPF Perbankan Syariah dan pada BUS sebelum dan pada masa pandemi Covid-19 Penelitian ini menggunakan metode kualitatif deskripstif, penelitian yang bertujuan mendreskripsikan terhadap data yang di teliti dan pada hasil proyeksi rasio Non Performing Financing (NPF) menggunakan analisis Trend dengan metode Fungsi Trend. Berdasarkan hasil penelitian, rasio NPF pada perbankan Syariah mengalami kondisi membaik pada masa pandemi covid-19 sedangkan BUS mengalami fluktuatif namun rata-rata mengalami kenaikan tingkat pembiayaan bermasalah pada masa pandemi.

Kata Kunci: Non Performing Financing, Bank Umum Syariah, Pandemi Covid-19