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All Journal Patria Artha Management Journal JEMMA | Journal of Economic, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Golden Ratio of Mapping Idea and Literature Format Journal of Business, Technology, & Social Science Jurnal Manajemen dan Ekonomi Terapan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Advances in Management & Financial Reporting
Baharuddin, Megawaty Ceskakusumadewi
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Journal : Golden Ratio of Mapping Idea and Literature Format

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Non Performing Loan Resolution Strategies and Impact on Financial Performance Baharuddin, Ceskakusumadewi; Liutfi, Anugrah; Ar, Dhita Pratiwi; Rizal, Muhammad; Sasmita, Halida
Golden Ratio of Mapping Idea and Literature Format Vol. 5 No. 2 (2025): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v5i2.1494

Abstract

This study investigates the relationship between non-performing loan (NPL) resolution strategies and financial performance among commercial banks in Indonesia. As NPLs remain a persistent threat to banking sector stability, especially in post-pandemic recovery phases, the research aims to assess how various resolution mechanisms namely restructuring, write-offs, asset sales to asset management companies (AMCs), and digital early-warning systems impact key financial indicators such as return on assets (ROA), return on equity (ROE), net interest margin (NIM), and capital adequacy ratio (CAR). Employing a quantitative descriptive design, this study draws on secondary panel data from 35 Indonesian commercial banks over the 2020–2024 period, incorporating bank-level financial reports, regulatory disclosures, and macroeconomic indicators. Multiple regression analysis is used to evaluate the effect of each resolution strategy on financial performance metrics. The findings indicate that proactive loan restructuring has a significant positive effect on ROA and NIM, while asset sales to external AMCs are associated with notable improvements in CAR due to risk-weight reductions. Moreover, banks with aggressive provisioning policies experience enhanced ROE when combined with effective loss recognition. The implementation of AI-based early-warning systems significantly mediates the impact of restructuring on profitability by reducing re-default rates. These results suggest that an integrated resolution approach combining traditional financial tactics with digital risk-management innovations optimizes both short-term profitability and long-term solvency. The study contributes to strategic financial management literature and provides actionable insights for regulators aiming to strengthen bank resilience in emerging markets.
Co-Authors A. Dwie Mochammad Abduh Al Kausar Al Kausar Aminuddin Hamdat Ar, Dhita Pratiwi Bahar Sinring Baottong, Mozes Haryanto Ibrahim Bazergan Kamase, Jeni Krisnanto, Budhi Liutfi, Anugrah Madrianah Megawaty MUHAMMAD RIZAL Murdin Muchsidin Ningsih, Suryana Nurfadilah Roslina Alam Salam, Karta Negara Sari M, Fitri Indah Sasmita, Halida Sujatmiko Sujatmiko Sulkipli Verawaty Verawaty