Article Per Year (5 Year)
p-Index From 2020 - 2025
6.017
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Wahana Riset Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi Aksioma Kajian Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan Jurnal Dharma Bhakti Ekuitas Jurnal Akuntansi dan Keuangan (JAK) Review of Applied Accounting Research Economics, Business, Accounting & Society Review Journal of Applied Accounting JPNM : Jurnal Pustaka Nusantara Multidisiplin JAT (Journal of Accounting and Tax) E-Amal: Jurnal Pengabdian Kepada Masyarakat
Ade Imam Muslim
Sekolah Tinggi Ilmu Ekonomi Ekuitas
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 35 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Economics, Business, Accounting

 1 
Strengthening Financial Performance Models through Local Evidence from the Rural Banking Sector Arsana, I Ketut; Taufiqurahman, Cecep; Muslim, Ade Imam
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.222

Abstract

Rural Banks (BPR) play a crucial role in supporting regional economic stability, yet limited studies have examined the local determinants of their profitability. This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operating Expense Ratio (OER) on the profitability (Return on Assets/ROA) of BPRs in Tangerang City. A quantitative research method was employed using secondary data from BPR financial statements published by the Financial Services Authority (OJK) for the period 2021–2023. The data were processed through descriptive statistics, classical assumption tests, and multiple regression analysis to evaluate both simultaneous and partial effects. The results show that CAR, NPL, and OER collectively have a significant effect on ROA. However, individually, only OER has a significant negative impact, while CAR and NPL do not exhibit direct influences on profitability. This finding highlights that operational efficiency, as reflected in OER, is the dominant factor shaping the financial performance of BPRs. Excessive operating costs reduce profitability, whereas strong capitalization and credit risk do not directly alter returns under the observed conditions. The implications of this research are twofold: first, BPR management must prioritize cost control strategies to enhance financial performance; second, regulators should design microprudential policies that align with the unique characteristics of rural banking institutions, thereby strengthening their contribution to regional economic development.
Co-Authors Ardiana, Aas Arnadi Chairunnas Arsana, I Ketut Bimbim Maghriby Dani Ramdani, Dani Dewi, Ayuni Septiani Doddy Setiawan Dwi Putri Aningrum Erlynda Yuniarti Kasim Firdian Aditya Putra Fitri Lestari Fitri Lestari Fitri Lestari, Fitri Hendrawati, Nuryanti Irna Fitria Puspa Juliyanti, Kania Khairunnisa, Mirda Thalia Lediana Sufina Lusianty Mellia Fitriana Mirda Thalia Khairunnisa Nasywa, Sheva Alika Netta Algina Yudhianie Putri Alifia Tiara Nurzaman Reyna Assyifa Mahawijaya Riani, Isabella Indah Permata Rika Yuniarti Rivanda, Agil Krisna Salma Faisha Nanda Sindy Firantia Dewi Sri Rubitania Khoerunisa Taufiqurahman, Cecep Tri Widyastuti Widiastuty, Tri Yulia Maulina