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Journal : Multidiscience: Journal of Multidisciplinary Science

Analysis Analysis of the Effect of BOPO, CAR, DPK, LDR, and NPL on the Financial Performance of Banking Companies on the IDX 2021-2023 Rakadewa, Vinsensius Agus; Ambarwati, Sri Dwi Ari; Hikmah, Khoirul
Multidiscience : Journal of Multidisciplinary Science Vol. 2 No. 1 (2025): January
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/multidiscience.v2i1.274

Abstract

This study examines the impact of financial ratios—Operating Expenses to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Third Party Funds (DPK), Loan to Deposit Ratio (LDR), and Non-Performing Loans (NPL)—on the financial performance of banking companies listed on the Indonesian Stock Exchange (IDX) during the post-COVID-19 recovery period (2021–2023). The research adopts a quantitative descriptive approach, utilizing multiple linear regression analysis on data collected from banks meeting specific criteria within the study period. The findings reveal that BOPO significantly and negatively affects Return on Assets (ROA), highlighting operational inefficiencies that erode profitability. CAR also exhibits a negative impact, suggesting that the emphasis on regulatory compliance and capital adequacy post-pandemic may hinder credit expansion and productive investment. Conversely, DPK and NPL show no significant influence on ROA, attributed to idle funds and effective credit risk mitigation measures. While indicative of efficient fund distribution, LDR negatively affects ROA due to heightened credit risk and operational costs during the economic recovery. This study contributes to the understanding of banking sector dynamics in Indonesia during a critical recovery phase, providing insights into optimizing financial performance through improved operational efficiency and strategic fund allocation. The results highlight the importance of balancing regulatory compliance, risk management, and profitability in the evolving economic landscape.
The Influence of Job Equivalency Implementation on the Career Patterns of Functional Officials at the Institut Seni Indonesia Yogyakarta: The Role of Performance as a Mediating Variable Supiyarto, Edy; Subyantoro, Arief; Hikmah, Khoirul
Multidiscience : Journal of Multidisciplinary Science Vol. 2 No. 1 (2025): January
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/multidiscience.v2i1.310

Abstract

This study aims to analyze the implementation of job equivalency on career patterns of functional officials at the Institut Seni Indonesia (ISI) Yogyakarta, with performance as a mediating variable. Job equivalency is a strategic policy in bureaucratic reform that aims to improve organizational efficiency and effectiveness. However, implementing this policy often faces challenges, especially in the development of career patterns of functional officials. This study uses a quantitative approach with a path analysis method to measure the relationship between the implementation of job equivalency, career patterns, and performance. Data were obtained through a survey of functional officials at ISI Yogyakarta, which was analyzed using statistical tools. The results of the study indicate that the implementation of job equivalency significantly affects functional officials' career patterns. In addition, performance is a variable that mediates the influence between job equivalency and career patterns. These findings provide important implications for strategic decision-making in human resource management, especially in the scope of Institut Seni Indonesia (ISI) Yogyakarta.