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Cecep Taofiqurrochman
Universitas Ekuitas Indonesia
Humanities Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Liquidity, Operational Efficiency, Credit Quality, and Capital on Profitability at PT BPR Kerta Raharja 2021–2025 Period Evi Yulianti; Cecep Taofiqurrochman
Advances In Social Humanities Research Vol. 4 No. 8 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i8.613

Abstract

Profitability is a key indicator reflecting a bank’s financial performance in generating earnings through the utilization of its assets. A decline in profitability may be influenced by various internal factors, including liquidity, operational efficiency, credit quality, and capital adequacy. This study aims to analyze the development of liquidity, operational efficiency, credit quality, capital adequacy, and profitability, as well as to examine the partial and simultaneous effects of liquidity, operational efficiency, credit quality, and capital adequacy on profitability at PT BPR Kerta Raharja during the 2021–2025 period. This study employed a quantitative approach with descriptive and verification methods. Secondary data were obtained from the quarterly financial reports of PT BPR Kerta Raharja for the 2021–2025 period, consisting of 20 observations. Data analysis was conducted using multiple linear regression preceded by classical assumption tests, followed by the coefficient of determination (R²), partial t-tests, and simultaneous F-tests. Descriptively, the Loan-to-Deposit Ratio (LDR) tended to increase, while the Operating Expenses to Operating Income (BOPO) ratio and Non-Performing Loan (NPL) ratio showed increasing trends. The Capital Adequacy Ratio (CAR) remained relatively stable, whereas Return on Assets (ROA) fluctuated with a declining tendency. Partially, LDR had a positive and significant effect on ROA (p = 0.006), BOPO had a negative and significant effect (p = 0.000), while NPL (p = 0.997) and CAR (p = 0.477) did not demonstrate significant effects. Simultaneously, all four variables significantly affected ROA (F = 72.97; p = 0.000), with a coefficient of determination of 95.1%. Liquidity and operational efficiency were the dominant factors influencing profitability, while credit quality and capital adequacy did not show significant partial effects. Improving ROA requires integrated management of intermediation functions, operational cost efficiency, credit quality, and capital structure.
The Effect of Capital Adequacy and Credit Risk on The Financial Performance of PT BPR Kerta Raharja (Perseroda) with Loan to Deposit Ratio (LDR) as A Moderation Variable A Study for The Period 2018–2025 Roni Maryono; Cecep Taofiqurrochman
Advances In Social Humanities Research Vol. 4 No. 8 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i8.616

Abstract

Rural banks play an important role in supporting local economic activity; however, their financial performance is highly sensitive to capital adequacy, credit risk, and liquidity conditions. This study examined the effects of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) on the financial performance of PT BPR Kerta Raharja (Perseroda), with the Loan to Deposit Ratio (LDR) as a moderating variable during the 2018–2025 period. A quantitative explanatory research design was employed using a saturated sampling technique involving 32 quarterly financial reports. Data were analyzed using descriptive statistics, Pearson correlation analysis, time-series diagnostics, hierarchical regression, and Moderated Regression Analysis with Newey–West heteroskedasticity and autocorrelation-consistent (HAC) standard errors. The results showed that the full model was jointly significant and explained 58.83% of the variation in Return on Assets (ROA). CAR had a positive but statistically insignificant effect, while NPL had a negative but statistically insignificant effect at the mean LDR level. LDR had a significant negative direct effect on ROA. The CAR×LDR interaction was insignificant, indicating that LDR did not moderate the relationship between CAR and ROA, whereas the NPL×LDR interaction was positive and significant, confirming that LDR moderated the relationship between credit risk and ROA. The study concluded that liquidity conditions played a more influential role in shaping the effect of credit risk on bank profitability than capital adequacy. Therefore, integrated credit quality and liquidity management are essential for maintaining sustainable financial performance.
The Impact of Corporate Culture and Transformational Leadership on Employee Engagement: A Case Study at YKP Bank BJB Christina Apriliyani; Cecep Taofiqurrochman
Advances In Social Humanities Research Vol. 4 No. 8 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i8.618

Abstract

Employee engagement is an important factor in sustaining organizational effectiveness, particularly in nonprofit organizations where employees are expected to internalize organizational values and social missions. This study aimed to examine the effects of corporate culture and transformational leadership on employee engagement at YKP Bank BJB. A quantitative research design was employed using a census sampling technique involving all 24 employees as respondents. Data were collected through questionnaires using a five-point Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results showed that corporate culture had a positive and significant effect on employee engagement, with a t-statistic of 5.140 and a p-value of 0.000. Transformational leadership also had a positive and significant effect, with a t-statistic of 3.186 and a p-value of 0.001. Furthermore, corporate culture and transformational leadership jointly explained 97.8% of the variance in employee engagement, as indicated by an R² value of 0.978. These findings indicated that strengthening service excellence, integrity, professionalism, inspirational motivation, intellectual stimulation, and individualized consideration could enhance employee engagement. The study concluded that corporate culture and transformational leadership were key organizational factors in improving employee engagement at YKP Bank BJB.
The Influence of Leadership Transformational Style on Employee Work Productivity and Its Implications on The Performance and Health Level of The People's Economy Bank Akhsan Okta Hidayat; Cecep Taofiqurrochman
Advances In Social Humanities Research Vol. 4 No. 8 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i8.619

Abstract

Employee engagement is essential for sustaining organizational performance in banking institutions that depend on service quality, integrity, professionalism, and coordinated employee behavior. This study aimed to examine the effects of corporate culture and transformational leadership on employee engagement at YKP Bank Bjb. A quantitative explanatory research design was applied to all 24 employees using a census sampling technique. Data were collected through a five-point Likert-scale questionnaire and analyzed using structural equation modeling–partial least squares (SEM–PLS) with SmartPLS 4, including descriptive analysis, measurement model assessment, structural model evaluation, and hypothesis testing. The findings showed that all constructs achieved adequate validity and reliability, with outer loadings ranging from 0.721 to 0.918 and average variance extracted (AVE) values exceeding 0.50. Corporate culture had a positive and significant effect on employee engagement (t = 5.140; p < 0.001), while transformational leadership also had a positive and significant effect on employee engagement (t = 3.186; p = 0.001). Together, both variables explained 97.8% of the variance in employee engagement. These findings indicate that organizational values and transformational leadership behaviors complement each other in strengthening employees’ enthusiasm, organizational attachment, and involvement. The study concludes that employee engagement can be enhanced through the reinforcement of service excellence, integrity, professionalism, inspirational motivation, intellectual stimulation, and individualized consideration.
The Effect of Current Ratio, Debt-to-Equity Ratio, and Net Profit Margin on Profit Growth (An Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2020–2024) Kariska Safitri; Mokhamad Anwar; Cecep Taofiqurrochman
Advances In Social Humanities Research Vol. 4 No. 9 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i9.638

Abstract

Profit growth is an important indicator for assessing a company’s financial performance and sustainability, particularly in the food and beverage sector, which plays a strategic role in the Indonesian economy. However, during the 2020–2024 period, companies in this sector experienced significant fluctuations in profit growth, reflecting challenges in maintaining financial stability amid dynamic economic conditions. This study aimed to analyze the effects of the Current Ratio, Debt-to-Equity Ratio, and Net Profit Margin on profit growth among food and beverage companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia, IDX) during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from the annual financial reports of companies listed on the IDX. The sample was determined using a purposive sampling technique based on predetermined criteria, resulting in eight companies with 40 observations over the five-year research period. Data analysis was conducted using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing through t-tests and F-tests. The results showed that the Current Ratio did not have a significant effect on profit growth, and the Debt-to-Equity Ratio also did not have a significant effect on profit growth. Meanwhile, the Net Profit Margin had a significant effect on profit growth. Simultaneously, the Current Ratio, Debt-to-Equity Ratio, and Net Profit Margin had a significant effect on profit growth. These findings indicate that a company’s ability to generate net profit from sales plays an important role in supporting profit growth among food and beverage companies.
Strategies for Improving Loan Restructuring Success Based on Business Analytics and Machine Learning in Rural Bank (Case Study: PT BPR Jabar Perseroda) Aceng Rohmana; Cecep Taofiqurrochman; Samidi
Advances In Social Humanities Research Vol. 4 No. 9 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i9.629

Abstract

Credit restructuring remains essential to banking risk management because unsuccessful restructuring may lead to further deterioration in credit quality, particularly among rural banks with limited analytical capabilities. This study aimed to identify the factors associated with successful loan restructuring, develop a predictive model, and formulate data-driven strategies for PT BPR Jabar Perseroda. A quantitative business analytics approach was employed using the Cross-Industry Standard Process for Data Mining (CRISP-DM) framework. Historical data consisting of 1,200 loan restructuring observations from January to December 2025 were analyzed through descriptive, predictive, and prescriptive analytics using RapidMiner. Three classification algorithms—Random Forest, Gradient Boosted Tree, and Decision Stump—were evaluated based on accuracy, precision, recall, and F1-score. The findings showed that Random Forest achieved the best predictive performance, with an accuracy of 96.67%, precision of 98.65%, and recall of 96.05%. Initial collectibility status was the factor most strongly associated with restructuring success, followed by collateral type and the number of arrears, whereas the debt-to-income ratio and economic sector showed relatively weaker relationships. These findings supported the implementation of risk-based debtor segmentation, appropriate restructuring schemes, intensive post-restructuring monitoring, and the development of an early warning system. The study concluded that the integration of business analytics and machine learning could improve loan restructuring decision-making; however, predictive results should complement rather than replace professional judgment and prudent banking governance practices.
Business Analytics for Credit Risk Management in Rural Banks Using the CRISP-DM Methodology (Case Study: PT BPR Jabar Perseroda) Ayip Muhdiatullah; Samidi; Cecep Taofiqurrochman
Advances In Social Humanities Research Vol. 4 No. 9 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i9.630

Abstract

Credit risk remains a critical concern for rural banks because lending quality directly affects financial stability and institutional sustainability. Although banking databases contain valuable debtor information, credit assessments often continue to rely on administrative verification and subjective judgment. This study aimed to identify credit risk characteristics, compare the performance of Random Forest, Gradient Boosted Tree, and Random Tree algorithms, and formulate data-driven risk management strategies for PT BPR Jabar Perseroda. A quantitative descriptive research design was employed using the Cross-Industry Standard Process for Data Mining (CRISP-DM) framework, integrating descriptive, predictive, and prescriptive analytics. The sample consisted of 1,015 debtor records selected through stratified sampling from a population of 10,150 records. Model performance was evaluated using accuracy, precision, and recall metrics, while correlation analysis was conducted to identify variables associated with credit risk status. Payment delinquency history showed the strongest relationship with risk status (r = 0.653), whereas collateral demonstrated the weakest relationship (r = -0.047). The Random Forest algorithm achieved the best predictive performance, with 99.00% accuracy, 100.00% precision, and 97.83% recall. The findings indicated that repayment behavior provided more meaningful risk information than static administrative attributes. Therefore, integrating Random Forest-based predictions with the 5C credit assessment principles could strengthen objective credit evaluation, decision-support systems, early warning mechanisms, and proactive credit risk management.
Effect of Performing Loan, Intermediation Function, and Operational Efficiency on Banking Profitability (Case Study at PT Bank Pembangunan Daerah Jawa Barat & Banten, Tbk Period 2014–2024) Ade Muhammad Nur; Cecep Taofiqurrochman
Advances In Social Humanities Research Vol. 4 No. 9 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i9.631

Abstract

Banks’ profitability reflects their ability to perform financial intermediation, manage credit risk, and control operating costs. Bank bjb’s return on assets (ROA) declined during the 2014–2024 period, highlighting the need to identify its key financial determinants. This study aimed to examine the effects of non-performing loans (NPL), loan-to-deposit ratio (LDR), and operating expenses to operating income (BOPO) on return on assets (ROA). A quantitative descriptive and explanatory research design was employed using 44 quarterly observations derived from Bank bjb’s financial statements and annual reports, along with official publications from the Indonesia Stock Exchange and the Financial Services Authority. Saturated sampling was applied, and the data were analyzed using SPSS through descriptive statistics, classical assumption tests, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The findings showed that NPL, LDR, and BOPO simultaneously had a significant effect on ROA (F = 5.186; p = 0.004). Partially, NPL had a significant negative effect on ROA (B = -0.155; p = 0.034), whereas LDR had a significant positive effect on ROA (B = 0.013; p = 0.030). BOPO had a negative but statistically insignificant effect on ROA (B = -0.011; p = 0.296). The model explained 22.6% of the variation in ROA. Therefore, profitability was strongly influenced by effective credit risk management and an optimal intermediation function, supported by continuous efficiency improvements and revenue diversification strategies.
Co-Authors Aceng Rohmana Ade Muhammad Nur Akhsan Okta Hidayat Ayip Muhdiatullah Christina Apriliyani Evi Yulianti Kariska Safitri Mokhamad Anwar, Mokhamad Roni Maryono Samidi Samidi