IMPLEMENTATION OF RISK-BASED RECEIVABLES LOSS PROVISION AT ABC SYARIAH BANK
Main Article Content
Dinar Ary Kartikasari
Driana Leniwati
Nazaruddin Malik
This study aims to analyze the influence of Non-Performing Financing (NPF) and risk-based Allowance for Impairment Losses (CKPN) on Contribution Margin in the commercial segment of Bank Syariah ABC. The research employs a mixed methods approach with a Sequential Explanatory design, where quantitative analysis is conducted using multiple linear regression and complemented with qualitative analysis through in-depth interviews. The quantitative results show that both NPF and CKPN have a positive and significant effect on the Contribution Margin. A measured increase in CKPN, calculated based on the Expected Credit Loss (ECL) model, strengthens the long-term financial stability of the bank. Meanwhile, effective management of NPF through restructuring and collateral-based financing mitigates its potential negative impact on the margin. The qualitative findings support the statistical results, revealing that the quality and timeliness of customers' financial reporting are critical factors in the accuracy of ECL estimation. Delays in reporting and the lack of adequate accounting systems among commercial clients present challenges in determining optimal CKPN levels. Therefore, the role of risk management, technological support, and strengthened reporting governance are strategic aspects to enhance risk control in the commercial financing segment. This research contributes to the development of a risk-based provisioning system that not only complies with PSAK 71 and OJK regulations but also supports the sustainability of contribution margin in Islamic financing practices
Alamsyah, Y., & Sari, L. (2023). The Effect of Credit Risk on Allowance for Impairment Losses in Islamic Commercial Banks. Journal of Islamic Finance and Banking, 12(1), 78–91.
Cholilah, AU, Sopingi, I., & Musfiroh, A. (2024). The Effect of Non-Performing Financing (NPF) and Inflation on the Return on Assets (ROA) of Islamic Banking in Indonesia. Pelita: Journal of Islamic Studies for UII Dalwa Students, 2(1), 106–118. https://doi.org/10.38073/pelita.v2i1.2047
Creswell, J. W., & Plano Clark, V. L. (2018). Designing and Conducting Mixed Methods Research (3rd ed.). SAGE Publications.
Damayanti, RA, & Suprayogi, N. (2018). Determinants of Allowance for Impairment Losses in Islamic Banks in Indonesia. Raden Intan State Islamic University, Lampung.
Eramina, R., & Muliasari, R. (2023). The Effect of Allowance for Impairment Losses on Sharia Bank Profitability: An Operational Efficiency Study. Journal of Islamic Accounting and Finance, 15(2), 101–117.
Ghauri, A., Tahir, S., & Iqbal, M.S. (2025). Optimizing Resilience: Impact of Credit Risk Management on Financial Performance in Islamic Banking. Global Journal of Islamic Finance, 9(1), 15–29.
Halim, E. (2022). Financing Risk Analysis of Bank Syariah Indonesia KCP Masamba During the COVID-19 Pandemic. IAIN Palopo.
Harindra, BA, Lestari, YP, & Subagio, M. (2023). The Impact of Allowance for Impairment Losses on Banking Profitability. Scientific Journal of Islamic Accounting, 11(3), 215–230.
Indonesian Institute of Accountants. (2020). Statement of Financial Accounting Standards (PSAK) 71: Financial Instruments. Jakarta: IAI.
Indonesia, IA (2024). PSAK 413: Impairment in Value. Jakarta: IAI.
Irawati, M., & Sihotang, E. (2023). The Effect of Non-Performing Financing, KPMM, and FDR on Allowance for Impairment Losses in Islamic Commercial Banks. Scientific Journal of Islamic Accounting, 7(2), 145–158.
Muklis, M. (2024). The Effect of Net Operating Margin, Non-Performing Financing, and Financing to Deposit Ratio on Net Operating Profit After Tax in Islamic Commercial Banks in 2021--2023. UIN Sultan Syarif Kasim Riau.
Financial Services Authority (OJK). (2024). Islamic Banking Statistics.
Pramestika, AR (2023). Analysis of the Effect of NPF on the Profitability of Islamic Banks. Journal of Islamic Banking Research, 6(1), 67–80.
Tbk, PTBSI (2023). 2023 Annual Report.
Tbk, PTBSI (2024). Consolidated Financial Statements as of March 31, 2024.
