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All Journal Business Innovation and Entrepreneurship Journal
Lustry Rahayu
Universitas Nusa Cendana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Influence of Capital Structure and Credit Risk On Profitability in Companies Banks Listed on the Stock Exchange Indonesia (BEI) Period (2019-2023) Debby Debora Violeta Mauk; Junita C. Nenabu; Lustry Rahayu
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 8 No 2 (2026): Business Innovation and Entrepreneurship Journal (May)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v8i2.1197

Abstract

The findings indicate that it is effective management of funding composition and credit quality is crucial for maintaining banking stability and enhancing financial performance. Simultaneously, capital structure (DER) and credit risk (NPL) exert a significant influence on profitability (ROA), accounting for 43.7% of its variations. Partially, capital structure (DER) shows a negative and significant impact on ROA, US higher debt proportions increase interest burdens and financial risk, thereby suppressing profitability. In contrast, credit risk (NPL) demonstrates a positive but insignificant effect on ROA, reflecting that NPL fluctuations remain within manageable levels and can be mitigated through operational efficiency and revenue diversification. This quantitative study employed a causal approach, analyzing data panel using regression techniques with selection-based model on the Chow and Hausman tests. The population comprised 47 banking listed firms on the IDX during 2019–2023, with 20 firms selected through purposive sampling. This study was conducted to examine the influence of capital structure and credit risk on bank profitability.
Analysis Of The Implementation Of The Internal Control System For Credit Disbursement At Ksp Kopdit Abdi Manggarai Timur Ignasius Irwandi Aman; Lustry Rahayu; Junita Cestilia Nenabu
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 8 No 3 (2026): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v8i3.1225

Abstract

This study aims to examine credit distribution at KSP KOPDIT Abdi East Manggarai, the obstacles or challenges faced by the cooperative, and how internal control strategies can ensure effective credit distribution. The approach used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the implementation of the internal control system for credit distribution at KSP KOPDIT Abdi has been carried out quite effectively based on the Treadway Commission's Committee on Supporting Organizations (COSO) framework, which includes the control environment, risk assessment, control activities, information and communication, and monitoring.
Co-Authors Debby Debora Violeta Mauk Ignasius Irwandi Aman Junita C. Nenabu Nenabu, Junita Cestilia