DETERMINAN NON-PERFORMING FINANCING PEMBIAYAAN UMKM PADA BANK SYARIAH: STUDI MIXED-METHODS

Abstract

MSME financing in Islamic banking plays a vital role in supporting national economic growth by expanding access to capital, creating employment, and strengthening the real sector. However, the expansion of MSME financing is accompanied by increased financing default risk, reflected in the Non-Performing Financing (NPF) ratio. This study analyzes the effects of Return on Assets (ROA), MSME Financing Growth (PUMKM), Financing to Deposit Ratio (FDR), BI 7-Day Reverse Repo Rate (BI7DRR), and economic growth (GDP) on MSME NPF at Bank X Syariah during Q1 2018–Q4 2025 (32 quarterly observations). A mixed-methods approach combining multiple linear regression (EViews 14) and qualitative NVivo analysis was employed. Results show FDR has a negative and significant effect, while BI7DRR and GDP have positive and significant effects on MSME NPF. ROA and MSME Financing Growth are not significant. NVivo reveals internal factors—screening quality, feasibility assessment, monitoring, HR competence, and Early Warning System—as dominant NPF influences.