EFEK PEMBIAYAAN DAN PELATIHAN TERHADAP RETURN ON ASSETS MELALUI NON PERFORMANCE FINANCING PADA KOPERASI SIMPAN PINJAM PEMBIAYAAN SYARI’AH PROVINSI JAWA TIMUR

Abstract

Problematic financing indicates a situation where the customer is unable to pay part or all of his obligations to the Syari'ah Savings and Loans Cooperative (KSPS) as agreed. In this regard, this study aims to analyze the effects of: 1) financing on non performance financing, 2) training on non-performance financing, 3) financing on turn on assets, 4) training on return on assets, 5) non-performance financing on return on assets. 6) the effect of financing on return on assets through non-performance financing, 7) training on return on assets through non-performance financing. His research was conducted at KSPPS Guided by East Java Province, using purposive sampling obtained 46 cooperatives. Secondary data is obtained using documentation techniques in the form of financial reports for the period 2018-2019. Then in the analysis with the path analysis technique (path) The results showed that: first, financing has an effect on nonperformance financing. Second, training has an effect on non-performance financing. Third, financing has an effect on return on assets. Fourth, training has an effect on return on assets. Fifth, non-performance financing has an effect on return on assets. Sixth, financing has an effect on return on assets through non-performance financing. The seven trainings affect return on assets through non-performance financing.

Keywords: financing, training, non-performance financing (NPF), return on assets (ROA)