Journal of Applied Islamic Economics and Finance
Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)

Pengaruh Non-Performing Financing dan Biaya Operasional Pendapatan Operasional terhadap Return on Assets di BMT Dana Ukhuwah Cabang Cicalengka

Nur'aeni Nur'aeni (Program Studi Perbankan Syariah, Universitas Masoem)
Cyntia Dewi (Program Studi Perbankan Syariah, Universitas Masoem)
Vemy Suci Asih (Program Studi Manajemen Keuangan Syariah, UIN Sunan Gunung Djati Bandung)



Article Info

Publish Date
31 Oct 2021

Abstract

The purpose of this study is to explore the factors that affect the profitability of Baitul Maal wat Tamwil (BMT) Dana Ukhuwah Branch Cicalengka. The type of research used is associative quantitative research. In this study, it was obtained from the financial statements of BMT Dana Ukhuwah Period 2016-2020 in the form of Non-Performing Financing (NPF) data, Operational Costs of Operating Income (BOPO), and Return on Assets (ROA). The results showed that NPF had no significant effect on ROA, while BOPO had a significant effect on ROA. NPF and BOPO simultaneously have a significant effect on ROA.

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Journal Info

Abbrev

jaief

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic ...