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Ni Wayan Asri Yuni
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

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Kredit Bermasalah, Dana Pihak Ketiga, Biaya Operasional, Pendapatan Operasional dan Profitabilitas di Lembaga Perkreditan Desa Ni Wayan Asri Yuni; I Ketut Sujana
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p18

Abstract

The study aims to determine the effect of non-performing loans, third party funds, and operational income operating costs on profitability in Village Credit Institutions (LPD) throughout Ubud district. The population in this study were all LPDs in the entire District of Ubud, totaling 32 LPDs. The sampling technique used is saturated sampling. The data obtained were analyzed using multiple linear regression analysis. The results showed that non-performing loans and operating income operating costs had no effect on profitability at LPDs throughout Ubud district. Third party funds have a positive effect on profitability in LPDs throughout the Ubud district. Keywords: Non-Performing Loans; Third-Party Funds; Operating Expenses Operating Income; Profitability