ANALISIS KOMPARATIF NON PERFORMANCE FINANCING SEBELUM DAN SESUDAH DITERBITKANNYA FATWA NOMOR 84/DSN-MUI/XII/2012 (Sensus Pada Empat Bank Syariah Di Tasikmalaya)

The objectives of this research to identify and analyze the ratio of Non Performing Financingl before and after the issuance of fatwa No. 84 / DSN-MUI / XII/2012 in Islamic banks. The data used in this research are secondary data frompublished financial reports of banks each quarter during the period 2011-2014. The method used is the method of comparative analysis with the census approach on four banks in Tasikamalaya (PT. Bank Jabar Banten Shariat, PT. Bank Muamalat, BPRS Al Madinahand PT. BPRS Al Wadiah). The analysis technique used is paired samples t-test using SPSS 16.0 software for windows to mengolahban data. Results showed that the data processing at the PT. Bank Jabar Banten Sharia, PT. Bank Muamalat, and PT. BPRS Al Wadiah showed no significant differences Non Performance Financing before and after the fatwa. While at PT. BPRS Al Madinah, the results of the analysis showed that there are significant differences Non Performance Financing before and after the fatwa Key Word : Non Performace Financing (NPF) PENDAHULUA