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Balance : Jurnal Akuntansi dan Manajemen
Published by Lembaga Riset Ilmiah
ISSN : 28292138     EISSN : 28292138     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and new scientific reviews, Balance: Journal of Accounting and Management accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Audit, Accounting system, Tax Accounting, Sharia Banking, Human Resource Management, Financial Management, Marketing Management, Strategic Management, Electronic Marketing, Business, and Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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Search results for , issue "Vol. 4 No. 1 (2025): April 2025" : 42 Documents clear
Pengaruh Pengembangan Karir Terhadap Kinerja Karyawan Tarman, Achmad Fiqri; Rusydi, Muhammad; Nurbaya , Sitti
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.602

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengembangan karir terhadap kinerja karyawan di PT. PLN (Persero) UP3 Makassar Utara. Kebaruan penelitian ini terletak pada fokusnya terhadap industri energi, khususnya di sektor kelistrikan yang memiliki tantangan spesifik dalam pengembangan karir, seperti kebutuhan tenaga kerja yang terampil di bidang teknis dan regulasi ketat yang mempengaruhi mobilitas karir. Selain itu, penelitian ini mengadopsi pendekatan kuantitatif dengan metode analisis regresi linier sederhana untuk menguji hubungan antara pengembangan karir dan kinerja karyawan dalam konteks industri energi. Penelitian ini menggunakan data kuantitatif yang diperoleh dari kuesioner yang disebarkan kepada 68 responden yang merupakan karyawan PT. PLN UP3 Makassar Utara. Data dianalisis menggunakan aplikasi SPSS versi 28. Hasil penelitian menunjukkan bahwa pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan. Program pengembangan karir yang terstruktur, seperti pelatihan, promosi, dan mutasi, terbukti dapat meningkatkan kompetensi serta produktivitas karyawan. Penelitian ini menunjukkan bahwa perusahaan di industri energi perlu lebih memperhatikan strategi pengembangan karir yang berorientasi pada kebutuhan teknis dan regulasi industri. Implementasi program pengembangan karir yang lebih adaptif dapat meningkatkan kompetensi kerja, mengurangi tingkat turnover, serta mendukung keberlanjutan organisasi dalam menghadapi tantangan industri yang dinamis. This study aims to analyze the impact of career development on employee performance at PT. PLN (Persero) UP3 Makassar Utara. The novelty of this research lies in its focus on the energy industry, particularly the electricity sector, which faces unique challenges in career development, such as the need for highly skilled technical workers and strict regulations affecting career mobility. Additionally, this study adopts a quantitative approach using simple linear regression analysis to examine the relationship between career development and employee performance within the energy industry.The research utilizes quantitative data collected through questionnaires distributed to 68 employees of PT. PLN UP3 Makassar Utara. The data was analyzed using the Statistical Package for the Social Sciences (SPSS) version 28. The findings indicate that career development has a positive and significant effect on employee performance. Structured career development programs, such as training, promotion, and job rotation, have been proven to enhance employee competence and productivity. This study highlights the importance for companies in the energy sector to focus more on career development strategies tailored to technical requirements and industry regulations. Implementing more adaptive career development programs can improve employee competencies, reduce turnover rates, and support organizational sustainability in facing dynamic industry challenges.
Pengaruh Media Sosial dan Perilaku Hedonisme Terhadap Pengelolaan Keuangan Pada Mahsiswa Yang Tinggal Dikos Dan Tidak Kos Sholehah, Nur Allimatus; Widarno, Bambang
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.604

Abstract

enelitian ini bertujuan untuk menganalisis pengaruh media sosial dan perilaku hedonisme terhadap pengelolaan keuangan mahasiswa dengan mempertimbangkan perbedaan antara mahasiswa kos dan mahasiswa tidak kos. Kebaharuan dari penelitian ini terletak pada pendekatan komparatif yang meninjau pengaruh media sosial dan perilaku hedonisme terhadap pengelolaan keuangan berdasarkan status tempat tinggal mahasiswa. Penelitian ini juga mengintegrasikan teori perilaku terencana (Theory of Planned Behavior) dalam menjelaskan interaksi antara faktor internal dan eksternal yang memengaruhi perilaku finansial mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, di mana data dikumpulkan melalui kuesioner yang disebarkan kepada 120 mahasiswa. Teknik analisis yang digunakan adalah regresi linier berganda untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa media sosial berpengaruh positif terhadap pengelolaan keuangan baik pada mahasiswa kos maupun tidak kos. Sebaliknya, perilaku hedonisme berpengaruh negatif terhadap pengelolaan keuangan mahasiswa, meskipun dampaknya lebih signifikan pada mahasiswa kos. Selain itu, uji perbedaan menunjukkan bahwa tidak terdapat perbedaan yang signifikan dalam pengelolaan keuangan antara mahasiswa kos dan tidak kos. Studi ini memberikan kontribusi baru dalam ranah kajian keuangan personal mahasiswa, dengan menambahkan dimensi lingkungan sosial sebagai faktor moderasi yang belum banyak dieksplorasi dalam penelitian sebelumnya. Implikasi dari penelitian ini menekankan pentingnya edukasi keuangan bagi mahasiswa untuk meningkatkan kesadaran finansial dan mengurangi dampak negatif dari perilaku konsumtif. This study aims to analyze the influence of social media and hedonistic behavior on students' financial management, with a focus on the differences between boarding and non-boarding students. The novelty of this research lies in its comparative approach, examining how social media and hedonistic behavior affect financial management based on students' residential status. Additionally, this study integrates the Theory of Planned Behavior (TPB) to explain the interaction between internal and external factors influencing students' financial behavior. Adopting a quantitative approach, this research employs a survey method, collecting data through questionnaires distributed to 120 students. Multiple linear regression analysis is used to determine the effect of the independent variables (social media and hedonistic behavior) on the dependent variable (financial management). The results indicate that social media positively influences financial management for both boarding and non-boarding students. Conversely, hedonistic behavior negatively impacts students' financial management, with a more pronounced effect observed among boarding students. Furthermore, a difference test reveals no significant disparity in financial management between boarding and non-boarding students. This study contributes to the field of personal finance research by introducing the social environment as a moderating factor—a dimension underexplored in prior studies. The findings underscore the importance of financial education for students to enhance financial literacy and mitigate the adverse effects of consumerist behavior
ASEAN Economic Growth: The Influence of Inflation, Trade, and Industrial Policy Basuki, Agus Tri
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.610

Abstract

This study aims to analyze the factors that affect economic growth in ASEAN countries, namely Singapore, Indonesia, Malaysia, Thailand, and the Philippines, during the period 1986-2022 using data from the World Development Indicators (WDI). The regression method is used to identify the impact of variables such as inflation, exchange rate, industrial value added (IVA), labor, interest rates, tax revenues, trade value, population, and investment on economic growth. The results of the study show that industrial value added (IVA), tax revenue (Tax_rev), and trade value (TRADE) have a significant influence on the economic growth of ASEAN countries. On the other hand, inflation has a negative effect on economic growth in Singapore, Malaysia, and the Philippines. In addition, the workforce has a positive influence on economic growth in Indonesia, Singapore, and Malaysia. These findings provide important insights for policymakers in ASEAN to pay attention to structural factors such as industrial policies, taxation, and trade in supporting sustainable economic growth. The main contribution of this study is to provide an in-depth empirical analysis of the factors influencing the economic growth of ASEAN countries, as well as their implications for economic policies in the region.
Economic Factors Affecting Imports Per Capita in Indonesia: Empirical Evidence from the Error Correction Model Prawoto, Nano
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.611

Abstract

This study aims to analyze the influence of economic factors on the per capita import of goods and services in Indonesia, focusing on GDP per capita, consumption per capita, population, value added of the manufacturing sector, international trade taxes, and exchange rates. Using annual data from the World Development Indicator for the period 1989 to 2023, the analysis was carried out using the dynamic Error Correction Model (ECM). The results show that in the long run, imports per capita are significantly influenced by GDP per capita, consumption per capita, population, added value of the manufacturing sector, and international trade taxes. However, the exchange rate does not show a significant influence on imports per capita in Indonesia. In contrast, in the short term, changes in GDP per capita, consumption per capita, exchange rate, and the added value of the manufacturing sector have a significant influence on changes in imports, while population size and international trade taxes have no significant effect. These findings have important implications for Indonesia's economic policy, particularly in trade policy planning and management of the manufacturing sector, as well as for designing strategies to increase economic independence by considering factors affecting imports. The main contribution of this research is to provide empirical insights that can be used by policymakers in formulating more effective trade and economic development policies, as well as providing a basis for further research on the relationship between macroeconomic variables and imports
Peran Masyarakat Ekonomi Syari’ah Dalam Peningkatan Literasi Investasi Syari’ah Kalangan milenial Muna, Rifatul Muna
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.601

Abstract

Penelitian ini bertujuan untuk menganalisis peran Masyarakat Ekonomi Syariah (MES) Kabupaten Kendal dalam meningkatkan literasi investasi syariah di kalangan generasi milenial. Penelitian menggunakan metode mix method dengan desain sequential explanatory, yaitu pendekatan kuantitatif di tahap awal dan kualitatif di tahap lanjutan. Populasi penelitian adalah masyarakat milenial di Kabupaten Kendal yang berjumlah 266.098 jiwa (25,3% dari total penduduk), dengan sampel sebanyak 399 responden menggunakan rumus Slovin. Hasil kuantitatif menunjukkan bahwa peran MES berpengaruh signifikan terhadap literasi investasi syariah, dengan nilai R Square sebesar 0,946 (94,6%) dan signifikansi 0,000 (<0,05), serta nilai t hitung (96,522) > t tabel (1,96). Temuan ini menunjukkan bahwa MES memiliki kontribusi kuat dalam meningkatkan literasi investasi. Dari sisi kualitatif, responden menunjukkan peningkatan pemahaman dalam menentukan jenis investasi, memilih aset, serta mengakses investasi melalui Syariah Online Trading System (SOTS). Penelitian ini menjadi acuan penting dalam mengevaluasi peran MES dan merancang program kerja ke depan.   This study aims to analyze the role of the Sharia Economic Society (MES) of Kendal Regency in improving Islamic investment literacy among the millennial generation. The research employs a mixed-method approach with a sequential explanatory design, combining quantitative analysis in the first stage and qualitative exploration in the second. The population consists of 266,098 millennials (25.3% of Kendal Regency's total population), with 399 respondents selected using Slovin's formula. Quantitative results indicate a significant influence of MES's role on Islamic investment literacy, as shown by an R Square value of 0.946 (94.6%) and a significance level of 0.000 (<0.05), with a t-count (96.522) greater than t-table (1.96). This confirms that MES plays a substantial role in enhancing literacy. Qualitatively, respondents showed improved understanding in identifying investment types, selecting assets, and engaging in investments through the Syariah Online Trading System (SOTS). This research provides a useful reference for evaluating MES’s impact and designing future programs.
Pengaruh CSR, Struktur Modal, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Apriliani, Nur Andini; Mulyati, Mulyati; Asmawati, Asmawati
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.623

Abstract

Tujuan dari studi ini adalah untuk mempelajari bagaimana ukuran, struktur modal, dan tanggung jawab sosial perusahaan (CSR) memengaruhi nilai perusahaan terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. Rasio Nilai perusahaan dihitung menggunakan Rasio harga terhadap Nilai Buku (PBV). Dengan menggunakan teknik purposive sampling, sampel penelitian terdiri dari tiga belas perusahaan manufaktur yang dipilih untuk meningkatkan validitas hasil, data outlier sudah dieliminasi. Regresi linier berganda digunakan untuk menganalisis. Studi menyatakan bahwa CSR dan ukuran perusahaan berdampak positif pada nilai perusahaa. sementara struktur modal memiliki dampak negatif yang signifikan. Hasilnya menunjukkan bahwa pelaksanaan CSR yang baik dan skala perusahaan yang besar dapat meningkatkan persepsi investor terhadap nilai bisnis, tetapi struktur modal yang besar dapat mengurangi nilai bisnis karena meningkatkan risiko keuangan. Studi ini menunjukkan bahwa manajemen memiliki peran penting dalam mengembangkan strategi CSR, struktur modal, dan pengembangan ukuran bisnis untuk meningkatkan nilai investor.   The purpose of this study is to study how the size, capital structure, and corporate social responsibility (CSR) affect the value of companies to manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The company's Value Ratio is calculated using the Price-to-Book Value (PBV) ratio. Using purposive sampling techniques, the research sample consisted of thirteen manufacturing companies selected to improve the validity of the results, outlier data was eliminated. Multiple linear regression is used to analyze. Studies state that CSR and company size have a positive impact on company value. Meanwhile, the capital structure has a significant negative impact. The results show that good CSR implementation and large corporate scale can increase investors' perception of business value, but large capital structures can reduce business value because it increases financial risk. This study shows that management has an important role in developing CSR strategies, capital structure policies, and developing business sizes to increase investor value.
Analisis Peran Mediasi Dewan Pengawas Syariah pada Faktor Determinan Kinerja Keuangan Bank Umum Syariah Di Indonesia Carmidah, Carmidah; Sukirno, Sukirno; Ardhana, Yudistira
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.628

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh variabel kecukupan modal, kualitas aset, dan efisiensi operasional Bank Umum Syariah menggabungkan variabel Dewan Pengawas Syariah sebagai moderasi. Penelitian ini melibatkan seluruh Bank Umum Syariah di Indonesia sebagai populasi dan sampel, dengan total 11 bank yang dipilih melalui metode Purposive Sampling. Data dianalisis menggunakan regresi berganda dengan data panel. Hasil penelitian menunjukkan bahwa, DPS mampu memperkuat keterhubungan antara modal dan kinerja bank, serta mengurangi efek negatif dari biaya operasional terhadap profitabilitas bank syariah. Akan tetapi, dalam manajemen aset, peran DPS belum menunjukkan hasil yang signifikan pada Bank Umum Syariah di Indonesia. This study aims to examine the influence of capital adequacy, asset quality, and operational efficiency variables of Islamic Commercial Banks combining the Sharia Supervisory Board variable as a moderation. This study involved all Islamic Commercial Banks in Indonesia as the population and sample, with a total of 11 banks selected through the Purposive Sampling method. The data were analyzed using multiple regression with panel data. The results of the study indicate that DPS is able to strengthen the relationship between capital and bank performance, as well as reduce the negative effects of operational costs on the profitability of Islamic banks. However, in asset management, the role of DPS has not shown significant results in Islamic Commercial Banks in Indonesia.
Pengaruh Total Hutang, Modal Kerja Terhadap Laba Bersih Lestari Simbolon, Mega; Desy Astrid Anindya; Dalimunthe, Hasbiana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.631

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh total hutang dan modal kerja terhadap laba bersih pada PT. Smarco Mandiri Sukses selama periode 2019–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan triwulanan perusahaan dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan total hutang dan modal kerja tidak berpengaruh signifikan terhadap laba bersih. Namun secara parsial, total hutang berpengaruh signifikan terhadap laba bersih, sedangkan modal kerja tidak memberikan pengaruh yang signifikan. Hal ini menunjukkan bahwa penggunaan hutang yang tepat dapat mendukung peningkatan laba, sementara pengelolaan modal kerja yang tidak optimal belum mampu memberikan kontribusi nyata terhadap profitabilitas perusahaan. Penelitian ini diharapkan dapat menjadi masukan bagi manajemen dalam merumuskan strategi keuangan yang lebih efektif, khususnya dalam mengelola struktur hutang dan efisiensi modal kerja guna meningkatkan laba bersih perusahaan di masa mendatang.   This study aims to analyze the effect of total debt and working capital on net income at PT. Smarco Mandiri Sukses during the 2019–2022 period. A quantitative approach with an associative method was employed. The data used were secondary data obtained from the company’s quarterly financial statements and analyzed using multiple linear regression. The results show that total debt and working capital simultaneously do not have a significant effect on net income. However, partially, total debt has a significant effect on net income, while working capital does not show a significant effect. These findings indicate that proper utilization of debt can support profit growth, whereas inefficient management of working capital has not been able to contribute meaningfully to the company’s profitability. This study is expected to provide insights for management in formulating more effective financial strategies, particularly in managing debt structure and working capital efficiency to enhance future net income.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Suci Salmani; Ananda, Rana Fathinah; Br Sebayang, Minda Muliana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.642

Abstract

Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan tersebut tidak hanya dirasakan oleh para investor secara individual. Namun, juga berdampak terhadap stabilitas ekonomi secara global. Telah banyak dilakukan penelitian terkait fraud dengan menggunakan fraud triangle yang berkembang menjadi fraud diamond yang menambahkan capitability sebagai faktor prndorong fraud. Saat ini juga telah muncul fraud pentagon yang menambahkan arrogance sebagai faktor tambahan pendorong terjadinya fraud. Penelitian ini bertujuan untuk menguji pengaruh faktor pada fraud pentagon (pressure, arrogance, competence/capitability, dan rationalization) terhadap fraud pada laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yang telah go-public di BEI dengan menggunakan data laporan keuangan tahun 2020-2023. Berdasarkan hasil uji t dapat disimpulkan bahwa variabel Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, Dan Arrogance Dualism Position berpengaruh negatif dan signifikan terhadap Financial Statement, sedangkan variabel Rationalization Changes In Director berpengaruh positif dan signifikan terhadap Financial Statement perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023.   Fraudulent acts in financial reports are currently increasing. The impact of these actions is not only felt by individual investors. However, it also has an impact on global economic stability. There has been a lot of research related to fraud using the fraud triangle which has developed into a fraud diamond which adds capability as a driving factor for fraud. Currently, a fraud pentagon has emerged which adds arrogance as an additional factor driving fraud. This research aims to examine the influence of factors in the fraud pentagon (pressure, arrogance, competence/capitability, and rational-ization) on fraud in financial reports. The sample used in this research is state-owned companies that have gone public on the IDX using financial report data for 2020-2023. Based on the results of the t-test, it can be concluded that the variables Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, and Arrogance Dualism Position have a negative and significant effect on the Financial Statement, while the Rationalization Changes In Director variable has a positive and significant effect on the Financial Statement of BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023
Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Purba, Elsa Yuwanda; Lores, Linda; Habibie , Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.648

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non-Performing Loan (NPL) terhadap profitabilitas pada bank-bank yang terdaftar di BEI selama periode 2020-2023. Standar kebijakan baru yang berlaku efektif awal tahun 2020, pemberlakuan PSAK 71 yang menghitung CKPN dengan metode baru serta peningkatan rasio BOPO dan NPL yang mempengaruhi profitabilitas bank. Populasi perbankan sebanyak 47 perbankan, menggunakan purposive sampling dengan kriteria sehingga jumlah sampel sebanyak 30 bank periode 2020-2023. Sumber data yang digunakan adalah sumber data sekunder dengan pendekatan kuantitatif berupa teknik dokumentasi dengan pengumpulan laporan keuangan yang diakses melalui www.idx.co.id, www.ojk.go.id, atau website masing-masing bank. Data analisis dengan menggunakan SPSS 26 melalui pendekatakan analisis regresi linier berganda. Hasil empiris melalui analisis parsial menunjukkan bahwa CKPN, dan NPL masing-masing berpengaruh positif dan BOPO berpengaruh negatif terhadap profitabilitas bank. Selanjutnya, hasil uji f menunjukkan bahwa CKPN, BOPO, dan NPL ketiganya berpengaruh secara signifikan terhadap profitabilitas perbankan pada perbankan. The aim this research is to determine the effect of Allowance Impaiment Losses (CKPN), Operational Costs on Operating Income (BOPO), and Non-Performing Loans (NPL) on the profitability of banks listed on the BEI during the 2020-2023 period. New policy standars effective early 2020, the implementation of PSAK 71which calculates CKPN using a new method and an increase in BOPO and NPL ratios which effect bank profitability. The banking population is 47 banks, using purposive sampling with criteria so that the total sample is 30 banks during 2020-2023 period. The data source is a secondary data source with a quantitative approach in the from of documentation techniques by collecting financial reports. Which is accessed via www.idx.co.i, www.ojk.go.id, or the respective bank’s website. Data were analysed using SPSS 26 through a multiple linear regression analysis approach. Empirical results through partial analysis show that CKPN, and NPL each have a positive effect and BOPO has a negative effect on bank profitability. The results of the f-test show that CKPN, BOPO, and NPL all have a significant effect on banking profitability in banking.

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