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All Journal Majalah Ilmiah Warta Dharmawangsa Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Accounting and Business Journal
Erna S. Sebayang
Politeknik Mandiri Bina Prestasi Medan
Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL PADA BPR DI PT. BPR DUTA PARAMARTHA Hamonangan J. Gultom; Erna S. Sebayang; Timothy Isaac Surbakti
Jurnal Warta Dharmawangsa Vol 17, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i1.2935

Abstract

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL PADA BPR DI PT. BPR DUTA PARAMARTHA Hamonangan J. Gultom; Erna S. Sebayang; Timothy Isaac Surbakti
Jurnal Warta Dharmawangsa Vol 17, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v17i1.2935

Abstract

The Effect of Collateral, Debtor Character, Business Conditions and Managerial Ability on Non-Performing Loans At PT BPR Duta Paramarta Gultom, Hamonangan J.; Sebayang, Erna S.; Manurung, Melda Br
Accounting and Business Journal Vol 6 No 1 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6i1.4806

Abstract

This study aims to examine the influence of collateral, debtor character, business conditions, and managerial ability on non-performing loans at PT. BPR Duta Paramarta. The research methodology employed is quantitative research with a descriptive approach. Data collection techniques utilized in this study involve survey methods with questionnaire instruments. The population in this research comprises all debtors of PT. BPR Duta Paramarta, with a sample size of 30 debtors. Data analysis consists of data quality tests, classic assumption tests, and hypothesis testing (T-test and F-test). The results of this study indicate that: 1) Collateral has a significant negative effect on non-performing loans, 2) Debtor character has a negative but insignificant effect on bad credit, 3) Business conditions have a significant negative effect on managerial performance, and 4) Managerial ability has a significant negative effect on non-performing loans.
Comparative Analysis of Impairment Loss Allowance Before and After the Implementation of SAK EP and Its Effect on Profit at PT. BPR Duta Paramarta Erna Susilawaty Sebayang; Hamonangan Justinus Gultom
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.7974

Abstract

This study aims to compare the allowance for impairment losses before and after the implementation of Indonesian Financial Accounting Standards for Private Entities (SAK EP) and to examine its impact on the profitability of PT BPR Duta Paramarta. Using a quantitative and comparative approach with secondary financial data, the analysis employed descriptive statistics and an independent sample t-test to assess differences in impairment provisions under SAK ETAP and SAK EP. The results reveal a significant difference in the calculation of impairment loss allowance between the two standards, confirming the shift from a rule-based to a principle-based approach in credit risk assessment. However, regression analysis indicates that impairment loss allowance under SAK EP has a positive but not statistically significant effect on profit. These findings suggest that while the adoption of SAK EP leads to more comprehensive recognition of credit risk, its immediate impact on profitability is limited. The study contributes to the understanding of regulatory changes in financial reporting and their implications for the banking sector, particularly rural banks. Keywords: financial reporting, incurred loss concept, credit risk management, profitability, regulatory compliance.
The Influence of Collateral and Business Conditions on Non-Performing Loans with Debtor Character as a Moderating Variable at PT. BPR Duta Paramarta Justinus Gultom, Hamonangan; Erna Susilawaty Sebayang
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.7983

Abstract

This study investigates the influence of collateral and business conditions on non-performing loans (NPLs), with debtor character as a moderating variable, at PT. BPR Duta Paramarta. Using a quantitative explanatory design, data were collected from 100 debtors through loan records and structured questionnaires. Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 was employed to analyze the relationships. The results indicate that collateral (β = 0.424, p < .001) and business conditions (β = 0.362, p = .001) significantly reduce the probability of NPLs. The moderating effect of debtor character on collateral was insignificant (β = –0.079, p = .254), suggesting that collateral remains the dominant predictor regardless of behavioral attributes. However, debtor character significantly moderated the relationship between business conditions and NPLs (β = 0.274, p = .011), amplifying repayment success when favorable traits are present. These findings extend the 5C credit evaluation model and highlight the importance of integrating behavioral assessment in rural banking risk management.
Digital Economy and Financial Empowerment: The Mediating Role of Infrastructure, Innovation, and Competitive Advantage Sebayang, Erna Susilawaty
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4174

Abstract

MSMEs are a vital pillar of Indonesia’s economy, especially as digital transformation becomes increasingly important for strengthening competitiveness. This study examines the influence of financial empowerment and the digital economy on the performance of micro, small, and medium enterprises in Indonesia, with digital infrastructure, digital financial technology innovation, and competitive advantage as mediating variables. The research addresses how access to finance and digital transformation shape business sustainability in an increasingly competitive environment. Using a quantitative approach with Structural Equation Modeling (SEM-PLS), data were collected from 100 MSMEs through questionnaires, documentation, and observation. The analysis demonstrates that financial empowerment and the digital economy directly affect MSME performance and indirectly through the mediating roles of infrastructure, innovation, and competitiveness. Digital payments, cloud-based financial systems, and fintech lending improve efficiency, transparency, and market expansion, while competitive advantage strengthens MSMEs’ ability to adapt and differentiate in the digital era. The findings highlight that MSMEs leveraging financial access and digital technologies are better positioned to achieve sustainable growth and competitiveness, contributing significantly to Indonesia’s economic development.
Co-Authors Hamonangan J. Gultom Manurung, Melda Br Timothy Isaac Surbakti