Article Per Year (5 Year)
p-Index From 2021 - 2026
2.298
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Terapan Manajemen dan Bisnis Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting and Management Research (IJAMR)
Ratna Wijayanti Daniar Paramita
Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
The Role of Risk Management on the Effect of Asset Quality and Sustainability on Banking Financial Distress Ismiantika, Ismiantika; Paramita, Ratna Wijayanti Daniar; Fadah, Isti
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 10 No. 1 (2026): January 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v10i1.1893

Abstract

This study examines the influence of asset quality, sustainability, and risk management on financial distress in banks registered with the Financial Services Authority (OJK) during the 2020–2023 period. Asset quality is measured by Non Performing Loans (NPL), sustainability by Green Loans, and risk management by the Capital Adequacy Ratio (CAR). A quantitative explanatory research method using Structural Equation Modeling (SEM) analysis was employed to test the direct and indirect relationships among the variables. The results indicate that NPL and Green Loans do not have a significant direct effect on financial distress but do influence risk management. Risk management itself does not directly affect financial distress but acts as an intervening variable that strengthens the relationship between sustainability and financial distress. Practical implications emphasize the importance of strengthening the integration of sustainability principles into risk management and developing more proactive asset quality management strategies to maintain banks' financial stability. This study provides theoretical and practical contributions to banking risk management and forms the basis for recommendations for regulators, bank management, and future research.
Co-Authors Amperawati, Endang Dwi Ana, Selvia Roos Bambang Pujiasmanto Cahyaningati, Retno Edy Supriyono Ery Hidayanti Ery Hidayanti Fais Indriani Maulidina Isarofah Isarofah, - Ismiantika, Ismiantika Isti Fadah Joko Setiyo Jualiasari, Deni Liza Zuhrianto Mariyani Putri Umar Maulidina, Fais Indriani Muchamad Taufiq Muchamad Taufiq Muhaimin Dimyati Muhammad Dimyati Noviansyah Rizal Rahmawati, Rahmawati Riza Bahtiar Sulistyan Rudianto Rudianto Samsi Samsi Sarah Rum Handayani Sayekti Wahyuningsih Siti Arifah Siti Nurlaela Sochib Sochib, Sochib Sri Mulyani Sri Mulyani Umar, Mariyani Putri Wiyono, Mokhamad Wimbo Yulianti, Ani Zuhrianto, Liza