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All Journal Eduvest - Journal of Universal Studies
Herisman, Tatang S
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Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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The Effect of Capital Strengthening, Corporate Governance Implementation, and Risk Management on Financial Performance and its Implications for Business Sustainability at PT BPR Rama Ganda Bogor Rezeki, Linda Sri; Taofiqurrochman, Cecep; Herisman, Tatang S
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52805

Abstract

This study examines the influence of capital strengthening, corporate governance implementation, and risk management on financial performance and its implications for the business sustainability of PT BPR Rama Ganda Bogor during 2017–2024. The study is motivated by the critical need to integrate these three elements to maintain the stability and competitiveness of rural banks (BPR) amid global economic challenges, the pandemic, and increasing regulatory pressures. Financial performance is measured using CAR (Capital Adequacy Ratio), LDR (Loan to Deposit Ratio), NPL (Non-Performing Loan), and ROA (Return on Assets), while business sustainability is evaluated based on the bank’s ability to develop products, maintain customer trust, and comply with sustainable finance principles. Descriptive analysis indicates an average CAR of 21.36%, LDR of 90.01%, NPL of 11.30%, and ROA of 3.25%, reflecting adequate capital stability and sufficient liquidity but room for improvement in asset quality. Findings reveal that capital strengthening, corporate governance, and risk management collectively have a significant impact on financial performance. Furthermore, strong financial performance positively influences business sustainability, including regulatory compliance, expansion of sustainable credit portfolios, and maintenance of stakeholder confidence. The study emphasizes that the synergy between capital, governance, and risk management must be internalized integrally into organizational culture and strategy, enabling BPR to manage risks effectively, maintain profitability, and ensure long-term business continuity. The results provide strategic recommendations for BPR and similar microfinance institutions to optimize capital, governance, and risk management as foundations for growth and sustainable operations in an uncertain economic environment.
The Influence of Credit Approval Policy Through the 5C Principle (Character, Capacity, Capital, Collateral, Condition of Economy) on Credit Asset Quality and Its Implications on NPL (Non-Performing Loan) Level PT. BPR YSL Bandung Ofianti, Teti; Herisman, Tatang S; Taofiqurrochman, Cecep
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52813

Abstract

This study aims to analyze the effect of credit approval policies based on the 5C principles on credit asset quality and their implications for the level of Non-Performing Loans (NPL) at PT. BPR YSL Bandung. The phenomenon of fluctuating NPL levels that exceed the maximum threshold set by the Financial Services Authority (OJK) highlights the importance of evaluating the effectiveness of credit approval policies. This research adopts a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to internal bank employees involved in the credit approval and monitoring process, while secondary data were obtained from NPL reports covering the period from June 2024 to May 2025. Path analysis was employed to examine both direct and indirect relationships among variables. The results indicate that credit approval policies implemented through the 5C principles have a positive and significant effect on credit asset quality. Furthermore, credit asset quality has a significant influence in reducing the level of NPL. The findings also reveal that credit approval policies have a direct and significant effect on NPL. In addition, credit asset quality acts as a mediating variable that strengthens the relationship between credit approval policies based on the 5C principles and NPL levels. These results emphasize that consistent and comprehensive implementation of the 5C principles is essential to maintain credit asset quality and improve the financial health and stability of rural banks. This study is expected to provide valuable insights for bank management in enhancing credit risk management strategies.
The Impact of Operational Efficiency and Risk Management on Good Corporate Governance and its Implications on Company Profitability as a Moderating Variable at BPR Artatama Sejahtera, South Jakarta Pandiangan, Murni Ardina; Taufiqurrochman, Cecep; Herisman, Tatang S
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52883

Abstract

This research aims to analyze the effect of operational efficiency and risk management on Good Corporate Governance (GCG), as well as the effect of GCG on corporate profitability at BPR Artatama Sejahtera, South Jakarta. This study employs a quantitative method with an associative approach and utilizes path analysis to examine direct, indirect, and simultaneous relationships among the research variables. The data were collected through questionnaires distributed to 25 respondents consisting of employees and management of BPR Artatama Sejahtera, South Jakarta. Data analysis was conducted using statistical tests, including partial effect tests, simultaneous effect tests, and moderation tests. The results indicate that operational efficiency has a positive and significant effect on Good Corporate Governance. Risk management also has a positive and significant effect on GCG. Furthermore, Good Corporate Governance is proven to have a positive effect on corporate profitability. Profitability acts as a moderating variable that strengthens the relationship between operational efficiency and Good Corporate Governance, as well as the relationship between risk management and Good Corporate Governance.
Co-Authors Cecep Taufiqurrochman Ofianti, Teti Pandiangan, Murni Ardina Rezeki, Linda Sri Taofiqurrochman, Cecep