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All Journal Jurnal Manajemen dan Bisnis (Performa) JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business UNEJ e-Proceeding Binus Business Review Jurnal Office Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Samudra Ekonomi dan Bisnis Jurnal Ekonomi dan Manajemen Bubungan Tinggi: Jurnal Pengabdian Masyarakat Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Syntax Transformation Accounting and Finance Studies Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Journal of Social And Economics Research JWM (JURNAL WAWASAN MANAJEMEN) Journal of Comprehensive Science Asia Pacific Journal of Management and Education International Journal of Business and Applied Economics (IJBAE) Pena Dimas: Jurnal Pengabdian Masyarakat journal of social and economic research
Fifi Swandari
Universitas Lambung Mangkurat
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Journal : Jurnal Office

 1 
Effect of Credit Restructuring During the Covid-19 Pandemic on Financial Performance with Expected Credit Loss as an Intervening Variable Lauria Arisandy Zalukhu; Fifi Swandari
Jurnal Office Volume 9, Number 1, January-June 2023
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jo.v9i1.47313

Abstract

Credit restructuring is an improvement effort made by the Bank in lending activities to debtors who are experiencing difficulties in fulfilling their obligations. This study aims to analyze the effect of implementing credit restructuring through Expected Credit Loss (ECL) on financial performance during the Covid-19 pandemic. This research is a type of causality research with a quantitative approach that uses secondary data obtained from the financial reports of 21 (twenty one) branch offices of PT Bank Negara Indonesia (Persero), Tbk during the period March 2020 to December 2021. The sampling technique uses a non-probability sampling technique with a saturated sampling technique and the data analysis tool in this study uses the SmartPLS application with an evaluation model that can be carried out by assessing the outer model and the inner model. The results of the analysis show that (1) credit restructuring during the Covid-19 pandemic had a positive effect on financial performance, (2) credit restructuring during the Covid-19 pandemic through expected credit loss as an intervening variable had a positive effect on financial performance. According to researchers, this is because the credit facility provided by the Covid restructuring scheme does not require additional reserves for impairment losses expected credit loss.
Co-Authors ,, Surahmat ,, Yuliani ,, Yuliyanto Abdul Hadi Abdul Hadi Abdul Hadi Adi Suharna Ahmad Yunani Ali Sadikin Amirah, Nida Anshari, Muhammad Aditiya Antowijoyo, Tarmaji Azzahra, Ummi Fajarina Basuki Setiyo Widodo Budhiyanto, Arif Bustani, Bustani Claudia, Meiske DARMANSYAH . Dian Masita Dewi Ditta Rahmatika Doly Silado Sijabat Doni Stiadi Dwi Bramantio Dwi Bramantio, Dwi Effendi, Widyar Elma Abnaina Eny Sri Harmeny ERNAWATI Fairuz Zabady Zainal Abidin Putera Fajar Eka Prasetyo Fariany, Gusti Rina Firdausya, Zanera Saroh Haifa Lestari Haliza, Nur Harmeny, Eny Sri Heryadi, Julius Imadudin, Zaki Indah Saptorini Iwan Setiawan Iwan Setiawan Laila Refiana Said Laila Refiana Said Lauria Arisandy Zalukhu Listi Armea M Effendi M Ziyad M. Yamin Mahfudzah Hidayati Rahmi Maulida, Sri Muhammad Aditiya Anshari Muhammad Handry Imansyah Muhammad Irsyad Ash Siddiqi Muhammad Riza Firdaus Noormuliyaningsih, Tri Nur Putra Rakhmadani Prasetyo, Fajar Eka Prasetyo, Heri Prihatiningrum, RR Yulianti Prihatiningrum, RR. Yulianti Putera, Fairuz Zabady Zainal Abidin Raden Roro Yulianti Prihatiningrum Redawati Rezeki, Yuliarti Rizkya, Syafa Rr. Eko Giyartiningrum Rusniati Rusniati Sadikin , Ali Saptorini, Indah Sari Muliana Rian Septina, Siska Siska Septina Siti Fatimah Sufi Jikrillah Suharna, Adi Surahmat Suratno Suratno Sutrisno, Yeni Hairida Syamsiar, Syamsiar Tarmaji Antowijoyo Tri Noormuliyaningsih Tri Wahyuningsih Tri Wahyuningsih Wardhana, Muhammad Ridha Wehdawati Wehdawati ., Wehdawati Widodo, Basuki Setiyo Widyarfendhi Widyarfendhi Yuli, Yuliarti Rezeki Yuliarti Rezeki Yuliyanto Zakhyadi Ariffin Zaki Imadudin