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All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Accounting and Finance Management (JAFM)
Mohammad Benny Alexandri
Universitas Padjadjaran, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Effect Of Non Performing Loan (NPL) On Earning Per share (EPS), Return On Investment (ROI), And Rate Of Return (ROR) In BUMN Banks Listed On The Indonesia Stock Exchange (IDX) From 2013-2022 Devina Ulima Nathania Tamba; Mohammad Benny Alexandri; Farisadri Fauzan
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.565

Abstract

The aim of this research is to determine the effect of Non-Performing Loans (NPL) on Earning Per Share (EPS), Return on Investment (ROI), and Rate of Return (ROR) in state-owned banks listed on the Indonesia Stock Exchange (BEI) for the period 2013- 2022. Researchers used quantitative research methods with samples in the research, namely four state-owned banks listed on the BE, using SEM (Structural Equation Modeling) and the Partial Least Square (PLS) approach as methods in the research process. Research findings show that Non Performing Loans (NPL) have a significant effect on Earning Per Share (EPS), Non Performing Loans (NPL) have a significant effect on Return On Investment (ROI), and Non Performing Loans (NPL) have a significant effect on the Rate of Return ( ROR) BUMN Bank for the 2013-2022 period with testing using a significance level of 5%. Apart from that, research findings also show that the Covid pandemic has had a negative impact on the NPL, EPS, ROI and ROR ratios as evidenced by the ratio values ??being low and decreasing very significantly in the 2020-2021 period. Of the three ratios used, the Return On Investment (ROI) ratio is the ratio that is most influenced by NPL (Non Performing Loan), and conversely the one that is least influenced by NPL (Non Performing Loan) is the Rate of Return (ROR) ratio.
Digital Banking as an Enabler of Bullion Banking Innovation: A Systematic Literature Review Ricka Purwantimerlina; Mohammad Benny Alexandri; Nenden Kostini
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5695

Abstract

The rapid development of digital banking has created new opportunities for financial innovation, including the emergence of bullion banking and digital gold services. However, existing research remains fragmented across technological, behavioral, Sharia, regulatory, and financial market perspectives, limiting an integrated understanding of how digital banking enables bullion banking innovation. This study aims to systematically identify, evaluate, and synthesize national and international research published between 2017 and 2026 concerning digital banking and bullion banking innovation. A qualitative systematic literature review was conducted using Scopus, Web of Science, Google Scholar, and Garuda, following PRISMA procedures. From the reviewed literature, 45 articles met the inclusion criteria, comprising 20 national and 25 international studies. The findings indicate that digital banking provides the technological and organizational infrastructure for secure custody, transparent record-keeping, and accessible gold services. Adoption is primarily influenced by trust, financial literacy, investment knowledge, perceived risk, and cognitive evaluations. Sharia compliance functions as both a legitimacy requirement and an innovation enabler, while regulatory fragmentation and consumer protection gaps remain important constraints. International evidence also supports the conditional stability and hedging potential of gold-backed digital instruments. Digital banking can enable sustainable bullion banking when supported by integrated technology, sharia assurance, customer literacy, and effective regulation.
Co-Authors Devina Ulima Nathania Tamba Farisadri Fauzan Nenden Kostini Ricka Purwantimerlina