INVENTORY: JURNAL AKUNTANSI
Vol. 10 No. 1 (2026)

The Impact of Financial Technology and Operational Efficiency on Banking Profitability in Indonesia 2021-2024

Sengka, Lola Violin (Unknown)
Sjeddie R. Watung (Unknown)
Linda A. O. Tanor (Unknown)

Article Info

Publish Date
30 Apr 2026

Abstract

This study aims to analyze the influence of financial technology (fintech) and operational efficiency on banking profitability in Indonesia during the 2021-2024 period. Fintech is measured by the number of mobile banking transactions, operational efficiency is proxied by the BOPO ratio, and profitability is measured by ROA. The study used a quantitative method with panel data regression analysis, and the best model obtained was the Random Effects Model (REM) with the help of EViews 12. Based on the analysis results, fintech has a significant positive effect on ROA, while operational efficiency has a significant negative effect on ROA. These results indicate that improving digital services and controlling operational costs play a significant role in improving banking financial performance

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Journal Info
INVENTORY: JURNAL AKUNTANSI
Website

Abbrev

inventory

Publisher

Universitas PGRI Madiun

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

INVENTORY: JOURNAL ACCOUNTING is a medium of scientific communication in Accounting published by Universitas PGRI Madiun which published two (2) times a year that is in April and October. INVENTORY : JOURNAL ACCOUNTING has regitered number ISSN: 2597-7202 (Print) and 2613-912X (Online). Contains ...