ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE

COMPARISON ANALYSIS ON THE SUCCESS RATE OF NPF AND NPL IN MICROFINANCING: STUDY CASE OF BANK RAKYAT INDONESIA (BRI) AND BRI SYARIAH

Atiqi Chollisni Nasution

Dwi Kartika

Keywords: Non Performing Financing, Non Performing Loan, Microfinance

Abstract

This study aims to investigate and demonstrate empirically on the
success rate ratio of non-performing loan (NPL) or non-performing
financing (NPF) micro financing between PT. BRISyariah Bank
and PT. Bank Rakyat Indonesia (Persero) Tbk., During the period
December 2009 to 2012. This study is a comparative descriptive
study. The data are secondary data in the form of financial
statements of earning assets by Bank Indonesia. Data analysis was
performed using analysis of the ratio of Non Performing Financing
(NPF) and NPL. Techniques analysis which used to compare the
level of success NPF of microfinance BRI Shariah and BRI is
Mann-Whitney Test Method. The result shows that there are
significant differences in the success rates of NPF micro financing
between BRI Shariah and BRI. The study also concludes that the
level of NPF/NPL of BRI Shariah is more eminent compare to BRI.
However, refers to the provisions of Bank Indonesia that healthy
or good NPF/NPL is ≤ 5%, BRI is still in ideal condition.