Non-performing Financing and Rate of Return on Mudharaba and Musharaka Contracts of Islamic Banks Before and During the COVID-19 Period


Ahmad Fatoni(1*), Maidah Siswati(2), Kurnia Dwi Sari Utami(3)

(1) Universitas Sultan Ageng Tirtayasa, Indonesia
(2) Universitas Sultan Ageng Tirtayasa, Indonesia
(3) Universitas Bina Bangsa, Indonesia
(*) Corresponding Author

Abstract


The purpose of this study is to evaluate whether there are differences in non-performing financing and yield rates on mudharaba and musharaka financing of Islamic commercial banks in Indonesia, both before and during the COVID-19 pandemic. This study uses a quantitative method using a sample of 14 Islamic commercial banks in Indonesia. The data used is monthly secondary data obtained from Islamic banking statistics for 2017-2022. Data analysis was carried out using the Kolmogorov-Smirnov Test normality test and the Wilcoxon Signed Rank Test non-parametric difference test using IBM SPSS 26 software. The results showed differences in non-performing financing and the rate of return on mudharaba and musharaka financing in the period before and during the COVID-19 pandemic.

Keywords


Islamic Bank; Mudharaba; Musharaka; COVID-19

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DOI: https://doi.org/10.15575/am.v11i1.33921

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