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INDONESIA
Eduvest - Journal of Universal Studies
Published by Green Publisher Indonesia
ISSN : 27753735     EISSN : 27753727     DOI : 10.36418
Core Subject : Health, Science, Social, Engineering,
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences
Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. This journal publishes research articles multidisciplinary sciences, which includes: Humanities and social sciences, contemporary political science, Educational sciences, religious sciences and philosophy, economics, Engineering sciences, Health sciences, medical sciences, design arts sciences and media. Published articles are from critical and comprehensive research, studies or scientific studies on important and current issues or reviews of scientific books.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,734 Documents
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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 Influence of Liquidity Capital Adequacy and Asset Quality on Financial Performance of People's Economy Banks in the Bogor Region from 2019 to 2023 Pardede, Minar; Kusnandar, Acu; Hamdani , Deni
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.v6i2.52822

Abstract

This study aims to analyze the effect of capital adequacy, liquidity, and asset quality on financial performance at Bank ABC during the period 2019–2023. Financial performance is measured using the Return on Assets (ROA) indicator as a representation of bank profitability. The independent variables in this study consist of the Capital Adequacy Ratio (CAR) as an indicator of capital adequacy, Loan to Deposit Ratio (LDR) as an indicator of liquidity, and Non-Performing Loan (NPL) as an indicator of asset quality. The method used in this study is quantitative with a descriptive and verification approach. The data used are secondary data obtained from Bank Perkreditan Rakyat financial statements for five years, and data analysis uses multiple linear regression with the help of statistical software (SPSS). The results of the study show that, both partially and simultaneously, capital adequacy, liquidity, and asset quality have a significant effect on Bank ABC's financial performance. This finding indicates that managing these factors is very important to maintain and increase bank profitability.
Lupus Nephritis Presenting with Mixed Nephrotic and Nephritic Syndrome : A Case Report Sandradevi, I Dewa Ayu Meyta Putri; Sutarka, Nyoman
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.v6i2.52831

Abstract

Lupus nephritis (LN) is a severe manifestation of Systemic Lupus Erythematosus (SLE) that may present with mixed nephritic and nephrotic features. Diagnosis can be challenging when renal biopsy is not immediately feasible. Case Presentation: An 18-year-old female presented with dyspnea, pleuritic chest pain, generalized edema, and recurrent seizures. She exhibited persistent nephrotic-range proteinuria, active urinary sediment, severe hypoalbuminemia, hypocomplementemia, and strongly positive antinuclear antibodies, while anti–double-stranded DNA antibodies were negative. Imaging revealed bilateral pleural effusions and increased renal parenchymal echogenicity. Based on the 2019 EULAR/ACR criteria, she fulfilled 14 points, supporting a diagnosis of SLE. The clinical and laboratory findings were consistent with probable lupus nephritis presenting as mixed nephritic and nephrotic syndrome. She was treated with corticosteroids, mycophenolate mofetil, hydroxychloroquine, antihypertensive agents, electrolyte correction, and supportive therapy, resulting in clinical stabilization during hospitalization. This case illustrates the diagnostic complexity of lupus nephritis in a young female presenting with overlapping nephritic and nephrotic features when renal biopsy cannot be performed immediately. The presence of persistent nephrotic-range proteinuria, active urinary sediment, hypocomplementemia, high-titer ANA, and systemic manifestations fulfilled the 2019 EULAR/ACR classification criteria for SLE, supporting a clinical diagnosis of probable lupus nephritis. In accordance with current guidelines, early initiation of immunosuppressive therapy was justified to prevent irreversible renal damage. This case underscores the importance of integrating clinical, serologic, and laboratory findings for timely decision-making and highlights the need for close follow-up and renal biopsy once clinically feasible to optimize long-term outcomes.
The Effect of Non-Performing Loans (NPL) and Operational Costs to Operating Income (BOPO) on Core Capital with Return on Assets (ROA) as a Mediating Variable in Rural Banks (BPR) in the East Bekasi Region for the Period of 2019-2024 Taofiqurrochman, Cecep; Rahayu, Puji; Hasyim, Ligardi Purnama
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.v6i2.52846

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and Operational Costs to Operating Income (BOPO) on core capital, with Return on Assets (ROA) as a mediating variable in Rural Banks (Bank Perkreditan Rakyat/BPR) in the East Bekasi region for the period 2019–2024. This research employs a quantitative approach using secondary data obtained from the annual financial statements of 21 rural banks, which are structured as panel data and analyzed using the pooled data method. The analytical method applied is path analysis using a multiple linear regression approach with the assistance of SPSS version 25. The analysis is conducted through two structural models: the first model examines the effect of NPL and BOPO on ROA, while the second model examines the effect of NPL, BOPO, and ROA on core capital. The results indicate that NPL and BOPO have a negative and significant effect on core capital. NPL does not have a significant effect on ROA, whereas BOPO has a negative and significant effect on ROA. Furthermore, ROA is proven to have a positive and significant effect on core capital. The mediation test results show that ROA acts as a mediating variable in the relationship between NPL and BOPO and core capital, indicating that the impact of credit risk and operational efficiency on rural banks' capital does not occur solely through direct effects but is also transmitted through profitability performance.
Analysis of The Impact of Resources on Time Performance in an Oncology Hospital Project Syafei, Mohammad; Susetyo, Budi
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.v6i2.52878

Abstract

This study analyzes the influence of resource factors on project completion time performance in an oncology hospital construction project, which has high complexity due to specialized facilities such as radiotherapy rooms with radiation shielding requirements. The variables examined include equipment, work methods, materials, human resources, and financial factors. Data analysis employed a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine structural relationships between latent variables. The inner model analysis yielded an R² value of 0.895, indicating that 89.5% of the variation in project time performance can be explained by the five factors. Direct hypothesis testing revealed that equipment is the most dominant variable (path coefficient 0.415; p-value 0.000), followed by work methods (0.258; p-value 0.012), materials (0.231; p-value 0.006), and human resources (0.142; p-value 0.014). Financial factors showed no significant effect (0.037; p-value 0.731). The study concludes that technical and operational factors—particularly equipment, work methods, materials, and human resources—have a greater influence on project delays than financial aspects. Recommended strategies include optimizing equipment management, strengthening efficient work methods, controlling material supply chains, and improving workforce competence and coordination to enhance time efficiency and project completion success.
The Impact of Credit Risk and Operational Efficiency on Profitability and Its Implications on the Capitalization of Bank Perekonomian Rakyat Wibawa Mukti Jabar During the 2019-2023 Period Puspitasari, Devi; Taufiqurrochman, 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.v6i2.52882

Abstract

This research is motivated by the importance of the financial performance of the People's Economic Bank (BPR) in maintaining the stability of the national financial services sector in accordance with the mandate of Law Number 21 of 2011 concerning the Financial Services Authority. BPR has a strategic role in encouraging local economic growth, especially through the disbursement of credit to MSMEs and the community. However, BPR's financial performance nationally shows a downward trend in 2023, reflected in declining profitability (ROA), a worsening operational efficiency ratio (BOPO), and increasing credit risk (NPL). The analysis method used is financial ratio analysis with reference to BPR Wibawa Mukti Jabar's annual financial statements, supported by theories and previous research results. The research method used was quantitative analysis with a multiple regression approach. The results show that credit risk, operational efficiency, and capital have a significant influence both partially and simultaneously on profitability. These findings provide important implications for bank management to increase profitability through controlling non-performing loans, improving operational cost efficiency, and strengthening capital in accordance with regulatory standards.
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.
The Role of Digitalization in Moderating the Impact of Location, Labor, and Capital on the Productivity of Micro Culinary Businesses in Surabaya Lestari, Ilfi Ayu; Sumarsono, Hadi; Sumanto, Agus
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.v6i2.52898

Abstract

Micro-culinary enterprises have a strategic role in the urban economy but still face challenges of low productivity due to limited utilization of production factors and operational efficiency. This research aims to analyze the influence of location, labor, and capital values on the productivity of culinary micro-businesses in the city of Surabaya and to examine the role of digitalization in reducing business technical inefficiency. The analysis employed Stochastic Frontier Analysis (SFA) with a Cobb–Douglas production function, using primary survey data from culinary micro-enterprises in Surabaya. The estimation results show that location, labor, and capital each have a positive and significant effect on productivity. Location value is the most dominant factor, followed by capital and labor. The technical efficiency analysis indicates that the average efficiency level of culinary micro businesses is 0.8629, which suggests that business actors have operated quite efficiently but still have the potential to increase productivity by 13.71%. Digitalization has been shown to play a significant role in reducing technical inefficiencies, even though it does not have a direct influence on productivity increases. Digitalization strengthens the utilization of production inputs by increasing the operational efficiency of marketing and business management. Increasing the productivity of culinary micro businesses depends not only on increasing production inputs but also on strengthening business efficiency through the use of digital technology. The micro business development strategy needs to be directed toward improving input quality as well as accelerating digital transformation to foster sustainable business competitiveness.
Feasibility Analysis of Converting Diesel Power Plants (PLTD) to Solar Power Plants (PLTS) on Seira Island in Order to Reduce Electricity Supply Costs Achmad, Syariffuddin; Wati, Lela Nurlaela
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.v6i2.52903

Abstract

Seira Island still relies on Diesel Power Plants (PLTD) as its main source of electricity supply, which results in high operating costs, dependence on fossil fuels, and increasing greenhouse gas emissions. This condition highlights the need for more efficient, sustainable, and environmentally friendly alternative power plants. This research aims to analyze the technical and economic feasibility of converting the power generation system from PLTD to Solar Power Plants (PLTS) on Seira Island to reduce electricity supply costs. The research method used is a quantitative descriptive analysis with a feasibility study approach, which includes analyzing electrical energy needs, solar power capacity planning, and an economic feasibility evaluation using Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period (PP) indicators. The data used are secondary data obtained from relevant agencies, technical reports of power plants, and supporting literature. The study results show that converting PLTD to solar power plants can significantly reduce the operational costs of power generation and decrease dependence on diesel fuel. Moreover, the economic analysis demonstrates that the solar power plant project on Seira Island is feasible to implement, with a positive NPV value, an IRR above the benchmark interest rate, and a relatively short investment payback period. Therefore, the conversion from PLTD to solar PV can serve as a strategic solution for providing sustainable and efficient electrical energy in remote island areas.

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