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This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

The economy of a country, including Indonesia, is a system that encompasses all production, distribution, and consumption activities occurring within the country. In the economy, problems often arise that can affect the welfare of society. The problem formulation in this study is: How is the regulation and supervision of both internal and external banks carried out to prevent customer personal data leakage in credit agreements? And how is the responsibility of BPR Karya Sari Sedana towards the leakage of customer debtor data? The research method used is empirical legal research. The conclusion in the study is the protection of customer data against personal data leakage by understanding the forms of supervision from both internal and external parties conducted by the banking institution and referring to the OJK regulations that have been established, in order to minimize the recurrence of similar incidents and allow the public to conduct transactions safely without worrying about their personal data. Leaked by irresponsible individuals. The responsibility carried out by the banking sector currently, namely the Financial Services Authority Regulation Number 22 of 2023 concerning Consumer and Community Protection in the Financial Services Sector, also regulates consumer protection in the financial services industry. Forms in policies related to regulations in the banking world ensure that the public does not worry about their personal data.

This study aims to examine how to manage queues and service quality at Bank Bapas 69 Rejosari Cash Office (KK), especially given the limited number of staff and the absence of a formal queuing system. Using a qualitative descriptive approach with a descriptive case study method, data was collected through participatory observation and interviews during the internship period from January - March 2026 internship period. This study  shows that the queue system is not yet functioning properly, as evidenced by the large number of customers crowding around the service desk. This is mainly due to the difficulty elderly customers have in taking care of administrative matters at the Teller desk, as well as the excessively long credit consultation time at the Customer Service desk. It can be concluded that the effectiveness of service at PD BPR Bank Bapas 69 Magelang (Perseroda) Rejosari Cash Office is still hampered by suboptimal queue management. This tangible contribution is expected to shape a more orderly, clear, and time-efficient service process for Bank Bapas 69 KK Rejosari without having to incur significant costs for technology.

This research seeks to investigate the effects of work discipline, work ethic, and work motivation on employee performance at BPR Adi Sedana Ayu. The study is motivated by existing challenges, including insufficient discipline, reduced work enthusiasm, and limited employee motivation, which negatively affect organizational performance. A quantitative research design was applied, involving a saturated sampling technique with 35 employees as respondents. Data were gathered through structured questionnaires and analyzed using multiple linear regression to evaluate both partial and simultaneous influences. The results demonstrate that work discipline, work ethic, and work motivation exert a positive and statistically significant impact on employee performance, both individually and jointly. Based on these findings, the study emphasizes the need for improved supervision, the development of a constructive work culture, and the enhancement of employee motivation through performance-based incentives, career development opportunities, and a supportive work environment. Therefore, this study emphasizes the importance of better supervision, the formation of a positive work culture, and strengthening employee motivation through providing incentives, career development, and creating a supportive work environment.

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

Penelitian ini dilatarbelakangi oleh munculnya persoalan yuridis dalam pelaksanaan mekanisme Agunan yang Diambil Alih (AYDA) oleh perbankan, terutama terkait validasi Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPh TB). Kasus BPR RAY memperlihatkan kebuntuan administratif akibat penolakan validasi pajak oleh DJP, yang menimbulkan ketidakpastian hukum dalam penyelamatan kredit bermasalah. Rumusan masalah mencakup: (1) bentuk pertentangan norma antara POJK 33/2018 dan PMK 261/2016; (2) penyebab disharmonisasi norma; dan (3) akibat hukumnya terhadap pelaksanaan AYDA. Penelitian ini bertujuan mengidentifikasi bentuk, penyebab, dan akibat hukum dari disharmonisasi tersebut. Metode yang digunakan ialah yuridis normatif dengan spesifikasi deskriptif-analitis melalui studi pustaka dan wawancara. Hasil penelitian menunjukkan bentuk pertentangan antara PMK 261/2016 yang mengedepankan pendekatan formal kepemilikan dan POJK 33/2018 yang menekankan substansi penguasaan aset. Disharmonisasi ini disebabkan oleh pengambilalihan AYDA secara sukarela, penafsiran subjek pajak penghasilan, serta ketiadaan regulasi penghubung antarregulator. Akibat hukum disharmonisasi ini terjadi di sektor perbankan, perpajakan dan pertanahan. Hasil penelitian kemudian dianalisis menggunakan teori sistem hukum, teori hukum responsif dan teori keadilan distributif. Dari hasil penelitian ini dapat disimpulkan disharmonisasi norma menimbulkan hambatan dalam praktik AYDA dan menimbulkan akibat hukum di berbagai sektor. Di akhir, peneliti memberikan saran akademik mendorong penelitian AYDA yang multi kasus dengan teori hukum yang lebih variative. Untuk saran praktis penelitian ini menegaskan pentingnya harmonisasi antar regulator sehingga pengaturan AYDA tidak saling bertentangan. Beban pajak sebaiknya disesuaikan dengan prinsip keadilan dan kemampuan membayar. BPR maupun masyarakat dapat menempuh judicial review ke Mahkamah Agung untuk menjamin kepastian hukum dan keseragaman tafsir regulasi

This study aims to analyze and test the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty at BPR Agung Sejahtera. This study used a quantitative methodology to collect primary data from 90 employees of BPR Agung Sejahtera through questionnaires. Partial Least Squares (PLS) with Structural Equation Modeling (SEM) was used to test the relationship between latent variables. Data testing included validity, reliability, bootstrapping , Adjusted R-Square, Path Coefficient, and Specific Indirect Effects . The results showed that career development had a positive and significant effect on job satisfaction. Conversely, job stress was found to have a negative and significant effect on job satisfaction. Career development also had a positive and significant effect on employee loyalty. Job stress had a negative and significant effect on employee loyalty. Job satisfaction had a positive and significant effect on employee loyalty. However, the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty proved to be insignificant. This finding indicates that employee loyalty is more influenced by good career development and low levels of job stress than the mediating role of job satisfaction. Overall, these findings conclude that managing career development and work stress through job satisfaction is crucial for increasing employee loyalty. It is hoped that these research findings will help BPR Agung Sejahtera's management better manage its human resources to achieve the company's goals.

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

The high level of Turnover Intention in regional banking industries indicates the importance of supervisor support in retaining employees. This study aims to analyze the effect of Perceived Supervisor Support on Turnover Intention with Work Engagement as a mediating variable. The research was conducted at PT BPR Bali Dananiaga involving 54 respondents selected using the purposive sampling method. Data were collected through questionnaires and analyzed using Path Analysis, Classical Assumption Tests, and the Sobel Test. The results show that Perceived Supervisor Support has a significant negative effect on Turnover Intention, Perceived Supervisor Support has a significant positive effect on Work Engagement, Work Engagement has a significant negative effect on Turnover Intention, and Work Engagement significantly mediates the effect of Perceived Supervisor Support on Turnover Intention. These findings strengthen Social Exchange Theory, stating that reciprocal relationships between supervisors and employees increase work engagement and reduce the intention to leave the organization.

The purpose of this study is to examine and explain the influence of workload on job satisfaction with job stress as a mediating variable at PT. BPR Karya Artha Sejahtera Indonesia. This research employs a quantitative causality approach with a sample of 86 respondents selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using inferential analysis with the SEM-PLS (Structural Equation Modeling – Partial Least Squares) method through the SmartPLS version 4.0 software. The results indicate that workload has a positive effect on job stress and a negative effect on job satisfaction. Job stress has a negative effect on job satisfaction and is proven to mediate the relationship between workload and job satisfaction. These findings support the two-factor theory and emphasize that poorly distributed workload can cause employees to experience stress at work. Job stress can reduce employees’ satisfaction with their jobs. This study is expected to provide practical contributions to the research site in improving job satisfaction by considering workload and job stress.

Murabaha financing is one of the leading products at PT. BPRS Mitra Mentari Sejahtera Ponorogo, especially for consumptive and productive financing. Therefore, the application of risk management and mitigation is very important to minimize financing risks. This study aims to determine how risk management and mitigation are applied to murabaha financing at BPRS. The method used is descriptive qualitative with field research and data collection techniques in the form of interviews and documentation. The results of this study indicate that risk management has been implemented at PT. BPRS Mitra Mentari Sejahtera Ponorogo, emphasizing the stages of identifying and measuring risk through 5C+1S analysis (character, capacity, capital, condition of economy, collateral, and sharia), although it only focuses on the aspects of capacity and collateral as well as BI checking. The risk mitigation process is also carried out through insurance and the use of collateral, especially gold pawn. Although it has a positive impact, its implementation is not yet optimal, as indicated by the high level of problematic financing and an increase in NPF.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

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.

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

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.

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.