The Impact of Cost-to-Income Ratio, Net Benefit, and Operating Expenses on Islamic Commercial Bank Loss Reserves

Annisa Anggraini; Fatih Fuadi; Is Susanto

doi:10.54045/mutanaqishah.v5i1.2614

Authors

Annisa Anggraini State Islamic University of Raden Intan Lampung, Indonesia
Fatih Fuadi State Islamic University of Raden Intan Lampung, Indonesia
Is Susanto State Islamic University of Raden Intan Lampung, Indonesia

DOI:

https://doi.org/10.54045/mutanaqishah.v5i1.2614

Keywords:

Cost To Income Rasio; Net Benefits; Operating Expenses Operating Income; Impairment Loss Reserves

Abstract

Purpose – This study aims to examine the influence of Cost to Income Ratio (CIR), Net benefit (NI) and operating expenses operating income (BOPO) on the impairment loss reserve (CKPN).

Methodology – In this study, the sample determination was carried out for 5 years. Determination of sample criteria using purposive sampling method, which is a sampling technique derived from certain criteria and obtained a sample of 6 banks so that the total number of samples is 30 samples. The method used is regression analysis of panel data using Random Influence Model approach analyzed through software Eviews 10.

Findings – Derived from upshots of the study can be obtained that the partial Cost to Income Ratio has a significant influence on CKPN. Net rewards significant influence on CKPN. Operating expenses operating income has no significant influence on CKPN. Simultaneously Cost to Income Ratio, Net benefits and operating expenses operating income has a significant influence on CKPN in Sharia commercial banks registered with the Financial Services Authority for the period 2019-2023. In Islamic business management, efficiency (CIR and BOPO), transparency and benefit optimize halal income (NI) and maintain financial stability in accordance with sharia values.

Implications – Upshots of this study provide recommendations to each bank in facing different credit risk challenges, both in terms of financing portfolio characteristics, risk mitigation strategies, and financial management policies.

Originality – This study provides insight into the importance of risk management in Islamic banking, especially in managing impairment losses (CKPN) as a mitigation measure against potential financing risks.

References

Abi Kumalasari, I., & Hersugondo, H. (2020). Analisis Pengaruh LOANTA, LTA, AU, IER, EQTA, EQL dan CIR Terhadap Profitabilitas pada Bank Umum Syariah di Indonesia (Studi Kasus pada Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan Tahun 2008 – 2018). Diponegoro Journal of Management, 9(4). https://ejournal3.undip.ac.id/index.php/djom/article/view/31090

Roni, A. R & Oktavia, R. (2023). Pengaruh Metode Ecl Dalam Pembentukan Ckpn Dan Car Terhadap Npl Sesuai Dengan Psak 71 . Jurnal Riset Akuntansi, 1(1 SE-Articles), 51–61. https://doi.org/10.54066/jura-itb.v1i1.170

Anggraini, S., & Iqbal, F. M. (2022). Analisis Pengaruh Green Banking Terhadap Profitabilitas Bank Umum Syariah Indonesia. Journal of Business Management and Islamic Banking, 1(1), 73–88. https://doi.org/https://doi.org/10.14421/jbmib.2022.011-05

Anugrah, T., & Yatna, C. N. (2020). Pengaruh Non Performing Loan, Loan To Deposit Ratio, Net Interest Margin, Biaya Operasional Pendapatan Operasional Dan Capital Adequacy Ratio Terhadap Profitabilitas Bank Umum Konvensional Buku 4 Periode 2012-2016. Perbanas Review, 4(1).

Awintasari, L., & Nurhidayati, M. (2021). Pengaruh Non Performing Financing, Capital Adequacy Ratio, Beban Operasional Pendapatan Operasional Dan Net Imbalan Terhadap Return On Assets (Studi Pada Bank Maybank Syariah Periode 2012-2019). Niqosiya: Journal of Economics and Business Research, 1(1), 78–93. https://doi.org/https://doi.org/10.21154/niqosiya.v1i1.108

Wulandari, A. A., & Pratiwi, A. (2024). Pengaruh Capital Adequacy Ratio (CAR), Biaya Operasional Pendapatan Operasional (BOPO), Non Performing Loan (NPL), Dan Loan To Deposits Ratio (LDR) Terhadap Return On Assets (ROA) Pada PT. Bank Rakyat Indonesia (Persero) Tbk. PENG: Jurnal Ekonomi Dan Manajemen, 1(2 SE-Articles), 585–599. https://doi.org/10.62710/j9vb3m51

Dalimunthe, A. S. (2022). Analisis kinerja keuangan bank umum syariah di Indonesia dengan metode risk profile, good corporate governance, earnings dan capital. UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan. https://repository.uindatokarama.ac.id/id/eprint/3952

Damayanti, R. A., & Suprayogi, N. (2018). Determinan Cadangan Kerugian Penurunan Nilai pada Bank Syariah di Indonesia. Jurnal Ekonomi Syariah Teori Dan Terapan, 5(5), 352–363. https://doi.org/10.20473/vol5iss20185pp352-363

Daulay, A. R., & Astuti, W. (2022). Pengaruh Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) Terhadap Bagi Hasil Deposito Mudharabah Pada Bank UMUM Syariah di Indonesia. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 8(2), 174–184.

Ervina, V. N. F. & Lestari, H. S. (2021). Pengaruh Credit Risk Management Pada Financial Performance Bank Konvensional Yang Terdaftar Di BEI. Jurnal Ekonomi, 26(3 SE-Articles), 447–464. https://doi.org/10.24912/je.v26i3.801

Fuadi, F. & Anjayani, D. F. (2023). Penerapan Employer Branding dan Employee Value Proposition Untuk Menciptakan Employee Engagement dalam Perspektif Bisnis Islam. MAMEN: Jurnal Manajemen, 2(4 SE-Articles), 469–480. https://doi.org/10.55123/mamen.v2i4.2752

Fikri, M. A. A. (2023). Pengaruh Bopo, Fdr Dan Ni Terhadap Profitability Bank Syariah Indonesia. Jurnal Mirai Management, 8(3).

Fuadi, F. (2022). Peran Ekonomi Dan Keuangan Islam Pasca Pandemi Covid-19 Di Indonesia. Margin: Jurnal Bisnis Islam Dan Perbankan Syariah, 1, 71–85. https://doi.org/10.58561/margin.v1i2.40

Hediati, N. D., & Hasanuh, N. (2021). Pengaruh capital adequacy ratio, non performing loan dan biaya operasional pendapatan operasional terhadap return on assets. Journal of Economic, Bussines and Accounting (COSTING), 4(2), 580–590. https://doi.org/https://doi.org/10.31539/costing.v4i2.1497

Hendrawati, L. S., Cahyono, A., & Purba, Y. S. (2023). Sosialisasi Pentingnya Implementasi Manajemen Risiko, ISO 14001 dan ISO 45001. Jurnal Pengabdian Masyarakat Bakti Parahita, 4(01), 41–53. https://doi.org/https://doi.org/10.54771/jpmbp.v4i01.826

Hendrayanti, S., Fauziyanti, W., & Estuti, E. P. (2022). Konsep Dasar Manajemen Keuangan. Penerbit NEM.

Iman, N. F., & Umiyati, U. (2022). Analisis Determinan Atas Profitabilitas Bank Syariah Di Indonesia. Jurnal Akuntansi Dan Keuangan Islam, 10(1, April), 31–53. https://doi.org/https://doi.org/10.35836/jakis.v10i1.280

Irawati, I., & Sihotang, M. (2023). Menganalisis Pengaruh Non-Performing Financing (NPF), Kewajiban Penyediaan Modal Minimum (KPMM), dan Financing to Deposit Ratio (FDR) Terhadap Cadangan Kerugian Penurunan Nilai (CKPN) pada Perbankan Syariah di Indonesia. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 5(1 SE-Articles). https://doi.org/10.47065/ekuitas.v5i1.4078

Jamal, J., & Enre, A. (2023). Konstruksi Agency Theory untuk Meminimalisir Asymmetry Information dalam Teori Keuangan Syariah Perspektif Tabligh. POINT: Jurnal Ekonomi Dan Manajemen, 5(2 SE-Articles), 163–171. https://doi.org/10.46918/point.v5i2.2092

Kasir, K. (2020). Pengaruh CAR, BOPO, dan CKPN Terhadap TOA pada Perbankan Pemerintah Tahun 2014-2018. Jurnal Indonesia Membangun, 19(1), 1–15.

Kurnialis, S., Uliya, Z., Aulasiska, M., & Nizam, M. S. (2022). Perkembangan Perbankan Syariah Di Negara Muslim. Syarikat: Jurnal Rumpun Ekonomi Syariah, 5(2), 109–119. https://doi.org/https://doi.org/10.25299/syarikat.2022.vol5(2).9688

Limbong, S., & Diana, N. (2023). Pengaruh Cadangan Kerugian Penurunan Nilai Dan Net Interest Margin Terhadap Profitabilitas Pada Unit Usaha Syariah. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(1), 260–270.

Made, W., Purwanto, P., Widati, S., & Widyaningrum, E. N. H. (2024). Implications of Capital Adequancy Ratio (CAR), Loan To Deposit Ratio (LDR), and Financial Performance. Journal of Business, Finance, and Economics (JBFE), 5(2), 445–457.

Mustika, I., & Farikhah, R. F. (2021). Analisis Pelaporan Keuangan Pada Pt. Lima Mas Sentosa. Measurement Jurnal Akuntansi, 15(2), 1–12. https://doi.org/https://doi.org/10.33373/mja.v15i2.3529

Napisah, D. W. (2020). Factors Affecting Allowance for Impairment Losses. Bilancia: Jurnal Ilmiah Akuntansi Vol. 4 No. 4, Desember 2020, 359–370.

Napisah, N., & Widiyati, D. (2020). Faktor-Faktor yang Mempengaruhi Cadangan Kerugian Penurunan Nilai (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Bilancia : Jurnal Ilmiah Akuntansi; Vol 4 No 4 (2020): Bilancia : Jurnal Ilmiah Akuntansi. https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/774

Nurdin, I., & Hartati, S. (2019). Metodologi penelitian sosial. Media Sahabat Cendekia.

Pradhan, P., Shyam, R., & Shrestha, A. (2017). The impact of capital adequacy and bank operating efficiency on financial performance of Nepalese commercial banks. Radhe Shyam and Pradhan, Prof. Dr. Radhe Shyam and Shrestha, Amrit, The Impact of Capital Adequacy and Bank Operating Efficiency on Financial Performance of Nepalese Commercial Banks (September 27, 2017).

Pratama, B. O. B., & , Muhammad Iqbal Fasa, I. S. (2024). Development of Sharia Banking in The Era of Digitalization. JICN: Jurnal Intelek Dan Cendikiawan Nusantara, 1(4), 85–110.

Prawira, A., & Anwar, N. (2024). Evaluasi Efisiensi Operasional Bank pada Bank Central Asia Syariah dan Bank Muamalat Indonesia. Krigan: Journal of Management and Sharia Business, 2(1), 93–108. https://doi.org/https://doi.org/10.30983/krigan.v2i1.8725

Prawoto, N., & Basuki, A. T. (2016). Model Analisis Komposisi Pengeluaran Publik terhadap Pertumbuhan Ekonomi dalam Mendukung Good Governance: Studi Empiris Kabupaten Kota di Indonesia Tahun 2011-2014. Buletin Ekonomi, 14(2), 177–192. http://eprints.upnyk.ac.id/id/eprint/12529

Prena, G. Das, & Nareswari, S. K. D. (2022). Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Pada Perbankan yang Terdaftar di BEI. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 21(2), 175–184.

Pusponingrum, B., & Diana, N. (2022). Pengaruh Biaya Operasional Pendapatan Operasional dan Return on Asset terhadap Cadangan Kerugian Penurunan Nilai. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 4(2), 529–541.

Putra, I. E., & Muharam, H. (2015). Analisis Pengaruh Ukuran Perusahaan, Konsentrasi Pasar, Cost to Income Ratio, Leverage, dan Diversifikasi terhadap Volatilitas Laba (Studi pada Bank Umum di Indonesia Periode 2009-2013). Fakultas Ekonomika dan Bisnis.

Putri, R. M. A. (2024). Pengaruh Pembiayaan, Pendapatan Berbasis Jasa, dan Faktor Inernal terhadap Net Operating Margin. (Studi Empiris Pada Bank Umum Syariah Periode 2017 Sampai 2023). UNTIRTA. https://eprints.untirta.ac.id/id/eprint/40063

Ramadhan, A., Fasa, M. I., & Susanto, I. (2024). Strategi Pemasaran Produk Jasa Keuangan di Perbankan Syariah dalam Perspektif Islam.. Jurnal Intelek Dan Cendikiawan Nusantara, 1(5), 7692–7704.

Setyosari, H. P. (2016). Metode penelitian pendidikan & pengembangan. Prenada Media.

Sholika, S. A., & Zaki, A. (2024). Pengaruh non-performing loan (NPL), beban operasional pendapatan operasional (BOPO), capital adequancy ratio (CAR) dan struktur kepemilikan terhadap kinerja keuangan bank tahun 2018-2022. Jurnal Ilmu Manajemen, 12(4 SE-), 1023–1038. https://doi.org/10.26740/jim.v12n4.p1023-1038

Sugiyono. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta.

Syofian, S. (2014). Metode Penelitian Kuantitatif Dilengkapi Dengan Perhitungan Manual dan SPSS. Jakarta: Kencana Prenada Media Group.

Tirtagiri, M. R., & Sufina, L. (2024). Pengaruh Pengungkapan Corporate Social Respontibility, Profitabilitas, dan Solvabilitas terhadap Nilai Perusahaan Studi terhadap Perusahaan LQ 45 yang terdaftar di BEI Tahun 2018-2022. Jurnal Keuangan Dan Perbankan, 20(2 SE-Articles), 181–188. https://doi.org/10.35384/jkp.v20i2.569

Tiyas, D. A. (2020). Pengaruh Dana Pihak Ketiga, Biaya Operasional Pendapatan Operasional, Modal dan Net Imbalan terhadap Pertumbuhan Laba pada Bank Negara Indonesia Syariah. http://repo.uinsatu.ac.id/id/eprint/15767

Triyuwono, E. (2018). Proses kontrak, teori agensi dan corporate governance (contracting process, agency theory, and corporate governance). Available at SSRN 3250329. https://doi.org/https://dx.doi.org/10.2139/ssrn.3250329

VMS, D., Maryono, M., & Santosa, A. (2020). Pengaruh Capital Adequacy Rasio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Biaya Operasional dan Pendapatan (BOPO), serta Loan to Deposit Rasio (LDR) terhadap Return on Aset (ROA). Dinamika Akuntansi Keuangan Dan Perbankan, 9(2 SE-Articles). https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/8364

Wardana, R. A. (2024). Pengaruh Faktor Fdr, Ni, Bopo, Dan Ckpn Terhadap Profitabilitas Perbankan Syariah Di Indonesia Periode 2020-2023. FEB UIN JAKARTA. https://repository.uinjkt.ac.id/dspace/handle/123456789/82436

Widarjono, A. (2013). Ekonometrika pengantar dan aplikasinya. Upp Stim Ykpn.

Yuni, Y., Hendrianto, H., & Harianto, H. (2024). Pengaruh Fdr, Cir, Bopo Terhadap Roa pada Bank Muamalat Indonesia Tahun 2019-2023. INTITUT AGAMA ISLAM NEGERI CURUP. http://e-theses.iaincurup.ac.id/id/eprint/7117

Yuniar, C. A. (2022). Pengaruh Capital Adequacy Ratio (CAR), Non Performing Financing (NPF) dan Net Imbalan (NI) terhadap Return On Asset (ROA) pada Bank Umum Syariah periode 2011-2020. UIN Sunan Gunung Djati Bandung.