EVALUASI NON PERFORMING LOAN (NPL) PINJAMAN QARDHUL HASAN (Studi Kasus di BNI Syariah Cabang Yogyakarta)
Abstract: The Qardhul-hasan is
one of financing-product provided by Islamic banks. Unlike other financing products,
the qardhul-hasan has some unique characteristics, including to entertaint a
very specific customers who might be categorized as the dhuafa’ group. The
study indicates that three of independent variables (customer’s basic
characterisitic, reference, payment) are negatively correlated with dependent
variable. However, the factor of purpose has no significant correlation.
Further qualitative analysis also indicates that both bank management as well
as qardhul hasan recepients have inappropriate perceptions toward the qardhul
hasan product. In turn, it [the perception] worsens the NPL of Qardhul-hasan.
Keywords: qardhulhasan, NPL,
factors, evaluation
Penulis: Muhammad
Akhyar Adnan, Firdaus Furywardhana
Kode Jurnal: jpakuntansidd060011
