NON PERFORMING FINANCING OF NATURAL CERTAINTY CONTRACTS DURING COVID 19 PANDEMIC : EMPIRICAL EVIDENCE OF ISLAMIC COMMERCIAL BANKS IN INDONESIA

Taudlikhul Afkar; Teguh Purwanto

Taudlikhul Afkar Departmen of Accounting, Faculty of Economic and Business Universitas PGRI Adi Buana Surabaya
Teguh Purwanto Departmen of Accounting, Faculty of Economic and Business Universitas PGRI Adi Buana Surabaya

Keywords: NPF, NCC, murabaha, istishna’, ijara, covid 19, Islamic banks

Abstract

The purpose of this study is to look at the differences in Non Performing Financing before and during the covid 19 pandemic at Islamic Commercial Banks in Indonesia as seen from Natural Certainty Contracts through murabaha, istishna', and ijara financing while salam contracts are not used because they do not have a contribution in sharia financing. Quantitative research methods are used in this study using a sample of 14 Islamic Commercial Banks in Indonesia. The data period used is 2019-2020 assuming 2019 as data before the pandemic and 2020 as data during the pandemic. The data analysis technique used is paired samples t-test. The results showed that non-performing financing of murabaha financing before and during a pandemic covid 19 no differences, while non-performing financing on the Istishna' financing and significant differences where non-performing financing of Istishna’ increased and non-performing financing Ijara decline.