MENILAI NPL, BOPO, LDR MELALUI PROFITABILITAS

  • Mertyani Sari Dewi SEKOLAH TINGGI ILMU EKONOMI SATYA DHARMA
  • Luh Luji Purnami STIE Satya Dharma

Abstract

The purpose of this study was to determine the effect of NPL, BOPO, LDR on profitability at the Sari Mekar Traditional Village LPD. The research method used in this study is a quantitative method. Data collection techniques used in this study were documentation and interviews. The data analysis technique in this study used the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, and multiple linear regression analysis, analysis of determination (R2) and hypothesis testing (t test). Based on the results of the study, it can be concluded that: (1) Non-Performing Loans have a negative and insignificant effect on profitability, (2) Operational Costs of Operating Income have a negative and insignificant effect on profitability, (3) Loan to Deposit Ratio has a negative and insignificant effect on profitability.

Downloads

Download data is not yet available.

References

Adnyana, I. P. A., & Dewi, M. S. (2020). Good Corporate Governance Enhancing Employee Performance. International Journal of Social Science and Business, 4(3), 400-406.

Adnyana, I. P. A., & Kusuma, G. P. E. (2020). The Concept of Karma Yoga and Its Relationship with Spiritual Intelligence and Employee Performance of LPD in Buleleng Regency. Journal of Business on Hospitality and Tourism, 6(2), 247-251.

Astohar dan Sri Sumiyanti. (2019). Analisis Faktor-Faktor Yang Berpengaruh Terhadap Profitabilitas Bank Perkreditan Rakyat Di Indonesia Pada Tahun 2013-2017. Among Makarti Vol. 12 No. 23.

Avrita, R. D., & Pangestu, I.R.D. 2016. Analisis Pengaruh CAR, NPL, LDR, NIM, dan BOPO Terhadap Profitabilitas Bank. Diponegoro Journal Of Management, 5(2), 2337-3792.

Ayuni, N. M. S., & Budiasni, N. W. N. (2019). The Strategy of Bad Loans “Pang Pade Payu” in Village Credit Institution in Buleleng District. International Journal of Social Science and Business, 3(4), 542-548.

Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.

Ayuni, N. M. S., & Budiasni, N. W. N. (2020). The Implementation of Profit Sharing at Lembaga Perkreditan Desa. International Journal of Social Science and Business, 4(3), 472-479.

Ayuni, N. M. S., Gorda, A. A. N. E. S., & Budiasni, N. W. N. (2019). ORIENTASI KEWIRAUSAHAAN SAAB MOTE DESA NAGASEPAHA SEBAGAI PRODUK IKONIK. Jurnal Ilmiah Manajemen dan Bisnis, 4(1), 1-11.

Budiasni, N. W. N., & Ayuni, N. M. S. (2020). Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management. International Journal of Social Science and Business, 4(3), 501-508.

Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2019). The Implementation of Spiritual Capital Saab Mote Craftsmen: Study of The Hindu Teachings (Study of Saab Mote Craftsman in Nagasepaha Village, Buleleng). International Journal of Social Science and Business, 3(3), 336-340.

Budiasni, N. W. N., Ayuni, N. M. S., & Trisnadewi, N. K. A. (2020). Evaluasi Kinerja Keuangan pada Pengembangan Jaringan 4G PT. Telekomunikasi Indonesia di Singaraja. Jurnal Akuntansi Profesi, 11(1), 107-114.

Dewi, K. T. S. (2020). The influence of spiritual intelligence and emotional intelligence on job satisfaction and nursing performance. International Journal of Social Science and Business, 4(1), 66-73.

Dewi, K. T. S., & Romayanti, K. N. (2020). Improving the Performance of Pkh Social Assistance Assessed by The Perspective of Social Intelligence Based on Catur Paramitha And Work Commitments. International Journal of Social Science and Business, 4(4), 467-474.

Dewi, K. T. S., Herawati, N. T., AK, S., Werastuti, D. N. S., & SE, A. (2015). Persepsi Pemilik Umkm Terhadap Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 Di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Dewi, M. S. (2020). Motivation moderates the effect of internal control systems and budgetary participation on individual performance. International Journal of Social Science and Business, 4(1), 32-39.

Dewi, M. S., Darmawan, N. A. S., SE, A., Werastuti, D. N. S., & SE, A. (2015). Faktor-faktor yang Mempengaruhi Kinerja Pemerintah Daerah (Studi Empiris pada SKPD Kabupaten Bangli). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Dewi, M. S., Ferayani, M. D., & Kusuma, G. P. E. (2020). Improving Auditor Performance Through A Spirituality Workplace Based on Tri Hita Karana, Hardiness Personality and Role Stress. International Journal of Social Science and Business, 4(3), 444-454.

Ferayani, M. D., Herawati, N. T., AK, S., & SINARWATI, N. K. (2015). PERSEPSI PENYUSUN DAN PENGGUNA LAPORAN KEUANGAN TERHADAP PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 (PSAK 45) TENTANG ORGANISASI NIRLABA (STUDI EMPIRIS PADA PALANG MERAH INDONESIA SE-PROVINSI BALI). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Hantono. 2017. Effect Of Capital Adequacy Ratio (CAR), Loan To Deposit Ratio (LDR) And Non Performing Loan (NPL) To Return On Assets (ROA) Listed In Banking In Indonesia Stock Exchange, International Journal of Education and Research, Vol. 5, No. 2, pp 69-80.

Haryanto, Sugeng. 2016. Profitability Identification Of National Banking

Ismaulina & Zulfadhli. 2017. Effect Of Capital Adequacy, Liquidity And Operasional Effeciency To Profitability In Bank Syariah Mandiri. Jurnal Ilmiah Syariah. 15(1), 43-45.

Kartika, R. D., Herawati, N. T., AK, S., ADIPUTRA, I. M. P., SE, S., & Si, M. (2015). FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI LAPORAN KEUANGAN PADA BAGIAN KEUANGAN SETDA KABUPATEN BULELENG. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 3(1).

Kasmir. 2015. Analisis Laporan Keuangan. Jakarta: PT. RajaGrafindo Persada.

Kristianti, R. A., & Yovin. (2016). Factors Affecting Bank Performance: Cases of Top 10 Biggest Government and Private Banks in Indonesia in 2004-2013. Review of Integrative Business and Economics Research, 5(4), 371-378.

Made, D. H. I., Gde, B. I., Made, S. U., & Wayan, M. Y. I. G. (2019). Cultural management of economic resistance in Bali Aga community village of Kecamatan banjar district Buleleng. Russian Journal of Agricultural and Socio-Economic Sciences, 93(9), 183-192.

Muin, Sri Adrianti. 2017. Analisis Faktor-Faktor Yang Mempengaruhi Retabilitas Pada P.T Bank Rakyat Indonesia (Persero) Tbk. Periode 2011-2016. Jurnal Economic Volume 5 Nomor 2.

Ningsih, L. K., & Prastiwi, N. L. P. E. Y. (2019). Improving the Quality of Human Resources in Indigenous Village Institutions Through Work Culture Based on" Catur Marga" in Bali Aga Village, Buleleng Regency. International Journal of Social Science and Business, 3(3), 306-313.

Ningsih, L. K., Prastiwi, N. L. P. E. Y., & Ayuni, N. M. S. (2019). The Implementation of Organizational Culture Based on Tri Hita Karana in the Effort to Realize the Organizational Performance in PDAM Buleleng Regency. International Journal of Social Science and Business, 3(2), 77-85.

Oktaviantari, Luh Putu Eka dan Wiagustini, Ni Luh Putu. (2013). Pengaruh Tingkat Risiko Perbankan Terhadap Profitabilitas Pada BPR di Kabupaten Badung. E-Jurnal Manajemen. Vol 2. No 12.

Pasek, G. W., Adnyana, I. P. A., & Satria, G. A. (2019). Effect Framing dalam Pengambilan Keputusan Investasi Tinjauan dari Kemampuan Numerik (Studi Eksperimen). KRISNA: Kumpulan Riset Akuntansi, 10(2), 125-130.

Peraturan Daerah Provinsi Bali Nomor 3 Tahun 2017 Tentang Lembaga Perkreditan Desa.

Pinasti, Wildan Farhat dan Mustikawati, RR. Indah. 2018. Pengaruh CAR, BOPO, NPL, NIM DAN LDR Terhadap Profitabilitas Bank Umum Periode 2011-2015. Jurnal Nominal, Volume VII Nomor 1.

Prasetyo, D. A., & Darmayanti, N.P.A. (2015). Pengaruh Risiko Kredit, Likuiditas, Kecukupan Modal, dan Efesiensi Operasional terhadap Profitabilitas Pada PT BPD Bali. E-Jurnal Manajemen Unud,4(9), 2590-2617.

Prastiwi, N. L. P. E. Y., Ningsih, L. K., & Rianita, N. M. (2018). The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency. International Journal of Social Science and Business, 2(4), 245-250.

Putri Rosana Nur Oktavia Subagiono dan Dewi, Sayu Kt. Sutrisna. 2017.Pengaruh LDR, CAR, NPL, BOPO Terhadap Profitabilitas Lembaga Perkreditan Desa Di Kota Denpasar.E-Jurnal Manajemen Unud, 6 (10), hlm. 5607-5630.

Siwu, Natalia Gabriela., Sri Murni., dan Joy Elly Tulung. 2018. Pengaruh CAR, NPL, LDR, NIM Dan BOPO Terhadap ROA Pada Industri Perbankan Yang Masuk Dalam LQ-45 Periode Agustus 2015 – Januari 2018. Jurnal Riset Bisnis dan Manajemen Vol 6 ,No.3.

Suartana, Wayan. 2009. Arsitektur Pengelolaan Risiko Pada Lembaga Perkreditan Desa (LPD). Denpasar: Udayana University Press.

Sudirman, I Wayan. 2000. Manajemen Perbankan. Edisi Pertama. Denpasar : Balai Pustaka.

Through Credit, Capital, Capital Structure, Efficiency, And Risk Level, Finance and Banking D-III Program, Merdeka Malang University, Malang, Indonesia. 7, No. 1 pp. 11-21.

Trisnawati, N. L. D. E., Dewi, M. S., & Aryawati, N. P. A. (2020). Increasing Corporate Value Through Managerial and Enterprise Risk Management (ERM) Disclosure. International Journal of Social Science and Business, 4(3), 383-389.

Trisnawati, N. L. D. E., Pasek, G. W., & Kartika, R. D. (2019). The Value of Catur Purusa Artha and Capital Structure as The Maximization Key of Financial Performance in LPD Buleleng District. International Journal of Social Science and Business, 3(3), 329-335.

Trisnawati, N. L. D. E., Rianita, N. M., & Kartika, R. D. (2020). Internal Control Capabilities with Menyama Braya Concept as An Effort To Saving Bad Loans in Bumdes. International Journal of Social Science and Business, 4(3), 437-443.

Tumanggor, M. (2016). Analisis Pengaruh BOPO, Capital Adequacy Ratio, Non Performing Loan, Dan Loan To Deposit Ratio Terhadap Return On Asset. Jurnal Ilmiah Ilmu Manajemen, 3(2), 54-72. http://doi.org/10.32493/Inovasi.v3i2.y2016.p%25p.

Warsa, Ni Made Inten Uthami Putri Dan Mustanda, I Ketut. 2016. Pengaruh CAR, LDR dan NPL Terhadap ROA Pada Sektor Perbankan Di Bursa Efek Indonesia. E-Jurnal Manajemen Unud, 5 (5), hal. 2842 – 2870.

Winata, I. G. K. A., Sanjaya, N. M. W. S., & Astana, I. G. M. O. (2020). Entrepreneurship Orientation and Holistic Marketing Mix in Creating Competitive Advantages Bumdes. Journal of Business on Hospitality and Tourism, 6(2), 87.

Winata, I. G. K. A., Satria, G. A., & Adnyana, I. P. A. (2019). The Role of the Business Environment, Supply Chain Management and Quality Management in Improving the Competitive Advantage of Small Business Retail. International Journal of Social Science and Business, 3(3), 314-320.

Published
2022-01-31
How to Cite
Mertyani Sari Dewi, & Luh Luji Purnami. (2022). MENILAI NPL, BOPO, LDR MELALUI PROFITABILITAS . ARTHA SATYA DHARMA, 14(2), 57-66. https://doi.org/10.55822/asd.v14i2.225