ANALISIS PERBANDINGAN NON PERFORMING FINANCING (NPF) DAN FINANCING TO DEPOSITE RATIO (FDR) ANTARA BANK UMUM SYARIAH DENGAN UNIT USAHA SYARIAH PADA MASA PANDEMI COVID-19

Abstract

This study aims to analyze and determine the differences in NPF and FDR performance between Islamic Commercial Banks and Islamic Business Units during the Covid-19 pandemic. The data used in this study were obtained from the Sharia Banking Statistics for December 2020 published by the Otoritas Jasa Keuangan.

 The analysis technique used to see the comparison of NPF and FDR performance between Islamic Commercial Banks and Islamic Business Units is the independent sample t-test method. The results of the research conducted show that there is no difference between the NPF of a Sharia Commercial Bank and a Sharia Business Unit, while there is a difference between the FDR of a Sharia Commercial Bank and a Sharia Business Unit. Sharia Commercial Banks have a better performance in the FDR ratio, while Sharia Business Units have a better performance in the NPF ratio .