Analysis of Non-Performing Financing at Indonesian Islamic Banks

2026-06-30T09:56:53+00:00

Non-Performing Financing (NPF) is a key indicator used to measure the level of non-performing financing in Islamic banking. A high NPF ratio indicates an increasing level of financing risk that can affect a bank’s financial performance and stability. This study aims to analyze the level of Non-Performing Financing (NPF), identify constraints, and analyze the strategies implemented by Bank Syariah Indonesia in managing problematic financing. This study employs a quantitative descriptive approach using secondary data obtained from Bank Syariah Indonesia’s annual reports and financial statements for the period 2021–2025. Data collection was conducted through documentation and literature review. Data analysis involved calculating the Gross NPF and Net NPF ratios and describing their trends over the study period. The results indicate that Bank Syariah Indonesia has been able to maintain its non-performing financing at a healthy level. The Gross NPF ratio decreased from 2.93% in 2021 to 1.81% in 2025, while the Net NPF ratio decreased from 0.87% to 0.47% over the same period.. All NPF ratios during the study period were below the 5% maximum limit set by the Financial Services Authority and were therefore classified as healthy. The decline in the NPF ratio indicates that Bank Syariah Indonesia has effectively implemented financing risk management and has been able to maintain good financing quality during the 2021–2025 period.

The Role of Product Display and Store Layout in Shaping Consumer Loyalty Through Shopping Experience at M2S Speed Shop

2026-07-06T23:21:42+00:00

This study aims to analyze the influence of product displays and store layout on consumer loyalty through the mediation of shopping experience in the context of the M2S Speed Shop automotive retailer. This study used a qualitative approach with a phenomenological design focused on an in-depth understanding of consumers' experiences interacting with the physical store environment (servicescape). Data were obtained through participant and non-participatory observation, visual documentation, and consumer behavior analysis, including movement patterns, product interactions, and levels of consumer engagement in the store. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña through an iterative process of data condensation, data presentation, and conclusion drawing, based on servicescape and retail experience theories. The results indicate that product displays act as a cognitive structuring mechanism that enhances ease of information processing (cognitive fluency), while store layout functions as a spatial navigation system that influences consumer exploration patterns within the store. These two elements do not directly influence consumer loyalty, but rather through the mediation of the shopping experience, which encompasses cognitive, emotional, sensory, and behavioral dimensions. Shopping experience has been proven to be a key variable in shaping consumer loyalty, as reflected in increased repeat purchase intention, store trust, and positive word-of-mouth.

Jurnal Price : Ekonomi dan Akuntasi

Analysis of Non-Performing Financing at Indonesian Islamic Banks

The Role of Product Display and Store Layout in Shaping Consumer Loyalty Through Shopping Experience at M2S Speed Shop