Pengaruh Kecukupan Modal dan BOPO terhadap Laba Operasi pada BUMDes di Kecamatan Banjar
DOI:
https://doi.org/10.23887/jiah.v11i3.32444Keywords:
capital adequacy ratio, BOPO, operating incomeAbstract
This study aims to examine the effect of capital adequacy ratio and operational cost with operational income on operating income simultaneously or partially. This research design used causal quantitative. The subject of this research is Village Owned Enterprises in Banjar District and the object of research is capital adequacy ratio, operational cost with operational income and operating income. The sampling technique used was purposive sampling with a sample size of six Village Owned Enterprises. Data were collected by recording documents, then analyzed by multiple linear regression analysis. The results showed that (1) capital adequacy ratio and operational cost with operational income had a significant effect on operating income with an influence contribution of 46.2% (2) capital adequacy ratio had a negative and not significant effect on operating income with an influence contribution of 0.3% (3) operating cost with operational income had a negative and significant effect on operating income with an influence contribution of 46.1%.
References
Dendawijaya, L. (2009). Manajemen Perbankan (Revisi). Ghalia Indonesia.
Departemen Pendidikan Nasional Pusat Kajian Dinamika Sistem Pembangunan (PKDSP) Fakultas Ekonomi Universitas Brawijaya. (2007). Buku Panduan Pendirian dan Pengelolaan Badan Usaha Milik Desa (BUMDes).
Dinas Pemberdayaan Masyarakat dan Desa. (2020).
Fuad, M., H, C., Nurlela, Sugiarto, & Y.E.F, P. (2006). Pengantar Bisnis. PT Gramedia Pustaka Utama.
Ginting, S. (2019). Analisis Pengaruh CAR, BOPO, NPM, dan LDR terhadap Pertumbuhan Laba dengan Suku Bunga sebagai Variabel Moderasi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016. Jurnal Wira Ekonomi Mikroskil, 9(1), 97–106.
Hariyani, I. (2010). Restrukturisasi dan Penghapusan Kredit Macet. PT.Gramedia.
Kasmir. (2015). Manajamen Perbankan (Revisi). PT. Raja Grafindo Persada.
Kuncoro, M., & Suhardjono. (2002). Manajemen Perbankan Teori dan Aplikasi. Penerbit BPFE.
Mukaromah, N., & Supriono. (2020). Pengaruh Kecukupan Modal, Risiko Kredit, Efisiensi Operasional, dan Likuiditas terhadap Profitabilitas Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017. Journal of Economic, Management, Accounting and Technology (JEMATech), 3(1), 67–78. https://doi.org/10.32500/jematech.v3i1.1082
Prasetyo, D. A., & Darmayanti, N. P. A. (2015). Pengaruh Risiko Kredit, Likuiditas, Kecukupan Modal, dan Efisiensi Operasional terhadap Profitabilitas pada PT BPD Bali. E-Jurnal Manajemen Unud, 4(9), 2590–2617.
Pratiwi, L. P. S. W., & Wiagustini, N. L. P. (2015). Pengaruh CAR, BOPO, NPL dan LDR terhadap Profitabilitas. E-Jurnal Manajemen Unud, 5(4), 2137–2166.
Rivai, V., & Ariviyan Arifin. (2013). Islamic Banking: Sebuah Teori, Konsep dan Aplikasi. PT. Bumi Aksara.
Saputra, I. M. H. E., & Budiasih, I. G. A. N. (2016). Pengaruh Kecukupan Modal, Risiko Kredit, Beban Operasional Pendapatan Operasional pada Profitabilitas Bank. E-Jurnal Akuntansi Universitas Udayana, 14(3), 2363–2378.
Sudianto, M., Mangantar, M., & Untu, V. (2017). Pengaruh Manajemen Risiko Kredit, Efisiensi Operasional, dan Tingkat Kecukupan Modal terhadap Laba Perusahaan Bank Pembangunan Daerah (BPD) di Indonesia Timur. Jurnal EMBA, 5(3), 3518–3527.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Cetakan Ke-26). Alfabeta.