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This study aims to determine the extent to which certain profitability ratios, such as ROA and ROE, influence bank health, moderating these variables using Good Corporate Governance reports. A quantitative approach is used in this study, and secondary data from previous years are required for testing, sourced from PT. BPR BKK Purwodadi's report data. These findings demonstrate that companies with high profitability have incentives to maintain bank health, as this reflects effective operational and managerial performance. Furthermore, organizations with good corporate governance (GCG) generally have greater resources and a robust organizational structure, providing them with more opportunities to maximize performance. This study is expected to provide new perspectives on bank health maintenance practices, particularly for business entities in the banking sector. Particularly in the strategically significant banking industry, the results of this study are crucial for authorities such as the Financial Services Authority (OJK) to understand the relationship between corporate profitability, good corporate governance (GCG), and bank health. This understanding helps in developing more appropriate policies to maintain economic stability and financial fairness. The emphasis on business entities in the regional government-owned banking sector (Perseroda) during 2020 to 2024, a dynamic period with economic fluctuations, banking policy transformations, and major geopolitical challenges, distinguishes this study.

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil  dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

Fraud is an unlawful act characterized by intentional misconduct, malicious intent, manipulation, concealment, and abuse of trust, deliberately committed by individuals or groups to gain personal benefits. Financial statement fraud can result from various factors such as weak internal control systems, financial pressures, and organizational culture. This study focuses on understanding the factors influencing the occurrence of financial statement fraud in rural banks (BPR) in Denpasar City. A total of 204 respondents from 22 BPRs were selected using purposive sampling. The study reveals that internal control systems do not have a significant effect on the tendency to commit financial statement fraud. However, financial pressure was found to have a positive and significant impact on the likelihood of financial statement fraud, suggesting that employees or management under financial strain may resort to fraudulent activities. On the other hand, organizational culture, characterized by ethical practices and strong values, showed a negative and significant effect, indicating that a strong ethical culture helps reduce fraudulent behavior in BPR

This study examines the relationship between service quality and employee performance in influencing customer satisfaction at BPR Dhanatani Cepiring Brebes, a rural bank operating in Central Java, Indonesia. Using a qualitative descriptive approach, the research explores how the bank’s service delivery processes, employee competencies, and organizational strategies collectively shape customer perceptions and loyalty. Data were collected through interviews, direct observations, and document analysis involving both employees and customers. The results reveal that employee performance and service quality exert a significant and interdependent influence on customer satisfaction. Superior service quality characterized by reliability, responsiveness, assurance, and empathy directly enhances satisfaction and customer trust. Meanwhile, high employee performance, supported by adequate training, motivation, and managerial supervision, improves operational consistency and service delivery. However, certain limitations remain, particularly in digital literacy, workload balance, and communication efficiency. The study concludes that sustainable customer satisfaction requires an integrated strategic framework that combines continuous human resource development, performance appraisal, and service process innovation. These findings contribute to the understanding of how rural banking institutions can strengthen customer relationships and competitiveness through a synergy between human capital and service quality management.

BPR in Indonesia. This study uses qualitative research methodology.  The methodology employed is a case study.  The findings of this investigation include (1) Marketing communication strategies in increasing customer loyalty at BPR Kusuma Sumbing Delanggu are by using 1) advertising, BPR Kusuma Sumbing Delanggu utilizes digital media, only using Facebook, Instagram and the BPR Kusuma Sumbing Delanggu website. 2) sales promotion, promotions using distributing brochures, installing banners, personal and non-personal sales by visiting customers directly. 3) Public relations, BPR Kusuma Sumbing Delanggu is building a positive image of the company through events, sponsorships, or CSR. 4) digital media promotion, digital media used in marketing BPR Kusuma Sumbing Delanggu uses social media such as Instagram and Facebook, and we also have a special website for BPR Kusuma Sumbing Delanggu with the website address. (2) BPR Kusuma Sumbing's challenge is that educational communication regarding BPR Kusuma Sumbing Delanggu products to customers is sometimes hampered by a lack of understanding of financial literacy. Therefore, I have to explain in detail and coherently, which takes quite a long time. (3) The solution to addressing the challenges in marketing communication strategies to increase customer loyalty at BPR Kusuma Sumbing Delanggu is to continuously improve customer relationships and expand our reach. By strengthening communication and providing better education, we believe we can increase customer loyalty and the BPR's future growth.

This study aims to examine the influence of location, product variety, and brand image on savings customer loyalty at the Head Office of PT. BPR Jwalita Trenggalek Perseroda. Customer loyalty is a crucial factor for the sustainability of a banking institution, as loyal customers not only continue to use banking services but also tend to recommend them to others, thereby contributing to long-term growth. The variables examined in this study—location, product variety, and brand image—were chosen because they represent essential aspects that can strengthen the relationship between customers and the bank. This research employed a quantitative approach to ensure objectivity in data collection and analysis. The primary data were gathered through observation, interviews, and structured questionnaires distributed to savings customers of the bank, while secondary data were obtained through a literature review. The analytical techniques applied included validity and reliability testing to ensure the accuracy and consistency of the instruments, classical assumption tests to meet regression requirements, and multiple linear regression analysis to measure the influence of each independent variable on the dependent variable. Furthermore, hypothesis testing was conducted using the t-test and F-test, complemented by the coefficient of determination to measure the explanatory power of the model. The findings reveal that: (1) location has a significant effect on customer loyalty, indicating that accessibility and convenience play a vital role in customer decisions to remain loyal; (2) product variety significantly influences customer loyalty, demonstrating that diverse and innovative savings products attract and retain customers; and (3) brand image also has a significant effect on customer loyalty, suggesting that trust and positive perceptions toward the bank strengthen long-term relationships. Finally, the study confirms that location, product variety, and brand image simultaneously exert a significant effect on customer loyalty. These results underscore the importance for banking institutions to continuously improve service accessibility, diversify financial products, and build a strong brand image in order to enhance customer loyalty and maintain competitiveness in the financial services industry.

Employee retention is a crucial aspect of human resource management, reflecting an organization's ability to retain its workforce over the long term. This study aims to analyze the effect of organizational commitment on employee retention, with job satisfaction as a mediating variable. The study was conducted at PT. BPR Tri Darma Putri Klungkung, involving a total of 57 employees as respondents. A quantitative associative approach was employed, and data were collected using a structured questionnaire. Data analysis was carried out using Partial Least Squares (PLS) based on Structural Equation Modeling (SEM). The results reveal that organizational commitment has a significant positive effect on employee retention. Additionally, organizational commitment significantly affects job satisfaction, and job satisfaction, in turn, has a significant positive influence on employee retention. Furthermore, job satisfaction partially and complementarily mediates the relationship between organizational commitment and employee retention at PT. BPR Tri Darma Putri Klungkung. This study reinforces social exchange theory and offers practical implications for company management to enhance employee retention through strengthening commitment and job satisfaction.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

PT BPR Bank Jombang Perseroda has developed well, and the increase in assets each year is significant, but the problems that still arise in the organization are high employee anxiety, due to the rapid development of information technology (increasingly sophisticated), and the level of trust is still relatively low and Intention to Leave is still not good, becoming a phenomenon in this study. The purpose of this study is to determine the effect of anxiety, IT Capability and trust on employee performance with Intention to Leave as an Intervening variable at PT BPR Bank Jombang Perseroda. This study uses a quantitative method with primary data sources obtained from distributing questionnaires. The population of the study were employees of PT BPR Bank Jombang Perseroda. The selection of respondents was carried out using the saturated non-probability sampling method with a total of 90 respondents. The data analysis method used descriptive analysis and SEM-PLS analysis. The results showed that the variables anxiety, IT Capability and trust had a positive and significant effect on employee performance through Intention to Leave of PT BPR Bank Jombang Perseroda employees.

Risk control mechanisms in murabahah and mudharabah financing are implemented to anticipate potential risks arising from the customer's position. The objective is to uphold sharia principles while ensuring that the mitigation efforts by Sharia Rural Financing Banks (BPRS) provide advantages for both the bank and the wider community, particularly the customers. This qualitative case study investigates BPRS Madina in Yogyakarta. The findings reveal that BPRS Madina adopts several approaches to mitigate risks in murabahah and mudharabah financing. First, it verifies the completeness of financing documents using available data sources. Second, it checks for any history of problematic financing by the customer. Third, when necessary, the bank conducts restructuring to minimize risk. Additionally, BPRS Madina carries out risk control measures based on DSN MUI Fatwa No. 04/DSN-MUI/IV/2000 on Murabahah Financing and No. 07/DSN-MUI/IV/2000 on Mudharabah. While Islamic financial institutions do not inherently require guarantees in financing, they are permitted to request collateral to prevent losses. This collateral is not intended to ensure full compliance with the contract terms but rather to safeguard the return of the capital provided. Lastly, the risk management strategies employed by BPRS Madina for murabahah and mudharabah financing are deemed effective, as less than 1% of customers currently encounter issues, and operational risks remain well-managed.    

This study uses GCG self-assessment as a moderating variable to investigate how risk management, in particular operational, credit, and liquidity risk, affects financial performance. utilizing secondary and quantitative data from the websites of the Financial Services Authority (OJK) and each Rural Bank (BPR) for the 2019–2023 timeframe. Purposive sampling was the approach utilized to acquire the study's sample. There are 17 rural banks included in the sample size. The Structural Equation Modeling (SEM) approach and the SmartPLS 3.2.9 analysis tool are used in research data processing. The findings of the study demonstrate that operational risk significantly and negatively impacts financial performance. Liquidity risk has a positive but not significant effect on financial performance, while credit risk has a negative impact. This study also discovered that while GCG self-assessment was able to moderate the association between credit risk and financial performance, it was unable to moderate the relationship between financial performance and operational risk or liquidity risk.

Studi ini bertujuan untuk menelaah kinerja produk pembiayaan di BPRS BAS Purwokerto menggunakan pendekatan Matriks Boston Consulting Group (BCG). Produk yang dianalisis meliputi Murabahah, Multijasa, Qardh, Sewa, Mudharabah, dan Musyarakah. Berdasarkan hasil analisis, produk Murabahah dan Multijasa berada pada kuadran Stars, menandakan pangsa pasar besar dan pertumbuhan tinggi. Produk Sewa menempati kuadran Cash Cows dengan pangsa pasar besar namun pertumbuhan rendah. Sementara itu, produk Istishna, Qardh, Mudharabah, dan Musyarakah terletak di kuadran Dogs, yang mengindikasikan mempunyai pangsa pasar terbatas serta laju pertumbuhan yang rendah.. Strategi untuk diusulkan meliputi perluasan pasar untuk Stars, optimalisasi operasional untuk Cash Cows, serta evaluasi dan inovasi produk pada Dogs.

This study aims to explore the extent to which the application of accounting in the musyarakah contract affects the success of micro-business financing. The research was conducted at one of the Islamic Rural Financing Banks (BPRS) in Palembang. A qualitative approach was used to gain a deep understanding of the role of accounting in the implementation of the musyarakah contract, with a focus on the processes of recording, reporting, and financial supervision of micro-financing. The results indicate that the proper application of accounting in the musyarakah contract significantly contributes to the success of the financing. This is reflected in increased transparency, accountability, and the ability of micro-businesses to manage finances more effectively. The study recommends that BPRS intensify accounting support and education for customers to maximize the benefits of musyarakah financing.

This study aims to analyze the implementation of sanctions against wealthy customers who delay payments in the perspective of DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000. The study was conducted at PT. BPRS Alwashliyah Gunung Krakatau Medan with a normative and empirical legal approach. The results of the study indicate that the application of sanctions against customers who delay payments is an effort by banks to maintain the smoothness of the financing system. The application of the DSN-MUI fatwa provides a legal basis for Islamic banks in imposing sanctions on wealthy customers who neglect to fulfill their obligations. This fatwa also strengthens the position of banks in the Indonesian civil law system.

The purpose of this study is to analyze how the implementation of the mudharabah contract in mudharabah savings products at BPRS HIK Parahyangan. This study uses a qualitative approach with data collection techniques in the form of in-depth interviews with the bank and direct observation of the operational process, as well as documentation of relevant secondary data. The main focus of the study is to examine the implementation of the principles of mudharabah and the profit sharing system applied in the savings product. The results of the study indicate that BPRS HIK Parahyangan has implemented the mudharabah contract in accordance with sharia principles. The bank acts as mudharib (fund manager), while the customer acts as shahibul maal (fund owner). The profit sharing system is determined based on an initial agreement and is distributed transparently based on the actual income obtained from fund management. This study is expected to improve the understanding and practitioners of sharia banking regarding the implementation of the mudharabah contract in banking products. In addition, the results of this study also contribute to the development of sharia financial literature and practices in Indonesia.

This article explores the marketing strategies implemented by various banking institutions in Semarang City through a literature review approach. The study aims to analyze marketing practices that focus on service quality, customer satisfaction, community-based engagement, and Sharia-compliant innovation. The findings indicate that banks such as PT. BPR BKK Kota Semarang, Bank Jateng, BPR Arto Moro, and Bank Syariah Mitra Harmoni employ various strategies to reach diverse market segments by enhancing service quality, strengthening community ties, and integrating local cultural and Islamic values into their financial products. These strategies have been proven to improve customer satisfaction and loyalty. This study provides both theoretical and practical contributions to the development of locally responsive bank marketing strategies aligned with social and cultural needs.

This study aims to analyze credit management strategies in reducing non-performing loans (NPL) at PT. BPR Ambulu Dhanaartha in Jember Regency. This study uses a descriptive method with a qualitative approach. Data collection was carried out through direct interviews with the bank, observation, and documentation studies from various relevant sources. The results of the study indicate that PT. BPR Ambulu Dhanaartha implements credit management strategies through the stages of planning, organizing, implementing, and monitoring. The factors causing non-performing loans come from internal aspects, such as credit analysis errors, as well as external factors, such as economic conditions and disasters. The handling strategies implemented include restructuring, rescheduling, and confiscation of collateral. By implementing strict credit analysis, structured credit policies, periodic supervision, and effective collection strategies, PT. BPR Ambulu Dhanaartha is able to minimize the risk of non-performing loans and maintain its operational stability.  

The expansion of the scope of People's Economic Bank (BPR)s to enter the capital market is new in Indonesia. The legal arrangements are not yet fully regulated. Several obstacles are experienced by BPRs towards the capital market. Therefore, innovations are needed that can make BPRs enter the capital market by applying some existing legal arrangements even though they are not specifically regulating BPRs. The purpose of this study is to determine the barriers and innovations in the framework of BPR towards the capital market. Normative legal method by taking a statutory and conceptual approach. There are several challenges BPR in heading to the capital market. The answer to these challenges is innovation. The existence of innovations that can be applied to BPR in order to go to the capital market can be seen from the legal arrangements that already exist in other fields but can be applied in the BPR. BPR experiences several obstacles, including (1) Changes from closed to public LLC must go through several processes before heading to the capital market, (2) Changes in share ownership that can determine company policy and (3) Capital fulfillment factors required by the capital market. The innovations made are (1) the fulfillment of corporate governance, (2) Share ownership arrangements that can still be held by families with (a) The form of holding companies and subsidiaries with certain ownership arrangements, and (b) Applying dual class shares, (3) BPRs that have not met the capital requirements can enter through the OTC market with reporting obligations in each securities transaction.

This study aims to determine the influence of factors from Integrated Quality Management and Business Process Quality Engineering to achieve Intention Customer PO. Respondents from this study were 61 respondents and this study used a quantitative approach. Integrated Quality Management or Total Quality Management (TQM) and Business Process Quality Engineering or Business Process Reengineering (BPR) are two strategic approaches and can be used synergistically to achieve Customer Purchase Order (PO) fulfillment with high efficiency and effectiveness. This research examines the influence of implementing Total Quality Management (TQM) and business process quality engineering on customer intention to repurchase (intention customer PO) for sweetened condensed milk products at PT. Indofood. The research results show that the implementation of TQM and business process quality engineering together can increase intention customer PO. Increased customer satisfaction is a crucial factor in achieving intention customer PO. This research contributes to PT. Indofood by providing an understanding of the importance of implementing TQM and business process quality engineering in achieving intention customer PO, providing empirical data to develop more effective marketing strategies, and providing recommendations to improve product and service quality, as well as customer satisfaction