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This study to analyze the effect of Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Net Interest Margin (NIM) on Return on Assets (ROA) with Operating Expenses to Operating Income (BOPO) as an intervening variable at PT Bank Rakyat Indonesia (Perser) Tbk. This research employs a quantitative approach using secondary data obtained from the annual financial statements of Bank BRI for the period 2015-2024. The data analysis method used in this study is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), which allows the examination of both direct and indirect relationship among variables in the research model. The independent variables consist of NPL, CAR, and NIM, the intervening variable is BOPO and the dependent variable is ROA. The results indicate that NPL has a positive effect on BOPO, suggesting that higher credit risk leads to increased operational costs. CAR and NIM have a negative effect on BOPO, indicating that adequate capital and effective interest income management improve operational efficiency contributes to increased bank profitability. The findings also confirm that BOPO mediates the relationship between NPL, CAR, and NIM on ROA. This study is expected to contribute to the academic literature on banking financial management and provide practical insights for bank management in enhancing operational efficiency and sustainable profitability.

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.

This study aims to analyze the profitability and operational efficiency of Sube Huter credit union. Profitability is measured by the Net Profit Margin (NPM) ratio, while operational efficiency is measured using the Operating Cost to Operating Income ratio and several other indicators related to operational costs. The data utilized in this research consist of secondary data from Sube Huter's credit union financial reports for the period 2020 to 2024. The analysis was conducted employing the financial ratio method to assess the cooperative's profitability and operational efficiency. The results indicate that the cooperative's profitability falls into the unhealthy category with a consistent NPM of 2%, while operational efficiency is categorized as less healthy with a Operating Costs to Operating Income value approaching 97-98%. The primary cause of low efficiency is high operational costs, particularly employee salary expenses that are not commensurate with revenue. However, the indicator of operating costs to total receivables still demonstrates healthy performance. This study recommends the implementation of more effective cost management, financial product development, and increased transaction volume to enhance the cooperative's profitability and operational efficiency.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

This study aims to examine and compare the expenditure and income patterns between traditional market traders in Sukaramai Market and MMTC with street vendors operating around the State University of Medan (UNIMED). This study is based on the main differences between the two groups, especially related to business legality, sales location, and operational costs, which have the potential to affect business effectiveness and the economic welfare of the actors. The comparative quantitative method was used to collect data through questionnaires and Simple Random Sampling sampling techniques on 45 respondents, consisting of 30 market traders and 15 street vendors. The collected data were then analyzed using statistical inference techniques to obtain accurate and reliable parameter estimates. The results of the study show that market traders have an average income of IDR 9.37 million with expenses of IDR 6.7 million per month, so that the net profit obtained reaches IDR 2.67 million. Meanwhile, street vendors have an average income of IDR 7.2 million and expenses of IDR 5.53 million, so that their net profit is around IDR 1.67 million. Although market traders' expenses are higher, they still get a greater net profit. This study confirms that business location, legality, and management system factors significantly affect the efficiency and economic success of traders. This finding is very relevant as a basis for formulating fair and sustainable policies for empowering the informal sector, especially for small and micro traders in urban areas, in order to optimally improve their economic welfare.

This study aims to examine the influence of the board of commissioners, board of directors, and internal audit on the company's competitiveness. Where, the company's competitiveness in question is ROA, CAR and BOPO. This study used purposive sampling with a sample size of 15 banking companies listed on the Indonesian Stock Exchange in 2021-2023. The results of this study indicate that the Board of Commissioners does not affect the company's competitiveness with ROA, BOPO and CAR indicators. The board of directors does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. Internal Audit does not affect the company's competitiveness with ROA, BOPO, and CAR indicators. However, the Board of Commissioners, Board of Directors, and Internal Audit affect the company's competitiveness together with the BOPO indicator. This indicates that the Board of Commissioners, Board of Directors, and Internal Audit can increase the company's competitiveness together by streamlining its operational costs and operating income.

This research occurs because it is motivated by differences in theory with what happens in the field. As in the Tjiwi Kimia Paper Factory Tbk company and PT Semen Baturaja Tbk company where the profitability value is not in line with the increase in corporate income tax on the company. And at the company PT Unggul Indah Cahya Tbk and PT Ekadharma Internasional Tbk, the large liquidity of the company does not make the corporate income tax on the company increase. As well as in the companies PT Madusari Murni Indah Tbk and PT Sinergi Inti Plastindo Tbk where efficiency in managing operating costs is not in line with the company’s corporate income tax. With the intention of this study aims to see how the relationship of profitability, liquidity and operational cost efficiency to corporate income tax on the company, where corporate income tax is an obligation of the Agency to the government. The research method used in this research is quantitative research. Data is collected by the documentation study method from the company’s financial statements. The type of data used is Secondary Data. Data sourced from audited financial statements published by the company, publicly available capital market data, and additional relevant information from the company’s annual report and IDX database. The results showed that profitability has a positive effect on corporate income tax with a tcount> ttable value of 3.408> 2.028. While liquidity has no effect on corporate income tax with a tcount value < ttable, namely -3,433 < 2,028. Operating cost efficiency has no effect on corporate income tax with a tcount value < ttable, namely -1.810 < 2.028. And simultaneously profitability, liquidity and operational cost efficiency have a simultaneous effect on corporate income tax as evidenced by the value of Fhitung> Ftabel = 17,952> 2,866.

This research aims to determine and analyze the significant influence of BOPO on ROE at PT. Bank Negara Indonesia, Tbk. This research is associative type using secondary data. The research instrument used is a list of tables containing data on operational expenses, operating income, net profit and total equity at PT. Bank Negara Indonesia, Tbk for 10 years, namely from 2013 to 2022. The population in this research is all financial reports of PT. Bank Negara Indonesia, Tbk has been listed on the IDX from 1996 to 2022, which is 26 years. The sample in this research is the financial report of PT. Bank Negara Indonesia, Tbk for 10 years, namely from 2013 to 2022. The sampling technique used in this research was purposive sampling. Data collection techniques use documentation and literature study. The data analysis technique in this research is to use component analysis of the ratio of BOPO (X) to ROE (Y) and statistical analysis consisting of simple linear regression analysis, simple correlation coefficient, determination test and t test. The research results show that there is a significant influence of Operational Costs on Operational Income (BOPO) on Return On Equity (ROE) at PT. Bank Negara Indonesia, Tbk with a strong level of relationship.

This research aims to determine the factors that influence the risk of mudharabah financing at Sharia People's Financing Banks (BPRS) in Indonesia. The independent variables used in this research are Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR). The research method used was quantitative, with sampling using purposive sampling consisting of 15 BPRS registered in Indonesia. The results of this research show that the Ratio Of Assets (ROA) variable has a significant positive effect on mudharabah financing risk, Operational Costs Operating Income (BOPO) has an insignificant positive effect on mudharabah financing risk, Financing To Deposit Ratio (FDR) has an insignificant positive effect on financing risk mudharabah, Capital Adequity Ratio (CAR) has an insignificant positive effect on mudharabah financing risk. Based on these results, it is found that the determinant coefficient value is 0.4436, meaning that the variables Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR) can explain the dependent variable, namely risk. mudharabah financing is 44.36% and the remaining 65.64% is explained by other variables or other factors that are not included in this model.

Vehicle Operating Costs (VOC) refer to the expenses incurred by entrepreneurs/ operators in manage public transportation in a year. The ‘Recealed Pteference’ method is used to determine VOC by conducting a survey based on field conditins. This research aims to determinethe VOC on rural public transport on the Letta-Bungi route and compare the applicable transport rates with the VOC analysis results. It also aims to find out how much income is generated by rural public transportation busineses operating on the Letta-Bungi route. The research employs a quantitative survey method and analysis data using formulas, literature, journals and previous research. The analysis of Vehicle Operational Costs (VOC) for rural public transport on Letta-Bungi route in Pinrag Regency was conducted. For an annual mileage of 11,160 km/year and an average speed of 30 km/hour. According to the analiysis, the yearly operating cost of the vehilcs is IDR 232.956.075,- and the Operating Cost per km is IDR 20.874.20,-. The current tariff of IDR 50.000,-/pnp is higher than the calculated tariff of IDR 42.443,-/pnp. The  study analysis also shows that the profits obtained by business operators amount to IDR 55.043,925,-/year and IDR 4.932,25,-/km.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

This research was conducted with the aim of determining the effect of operational costs on operating income (BOPO) on return on assets (ROA) at PT Bank Negara Indonesia Tbk, the effect of net interest margin (NIM) on return on assets (ROA) at PT Bank Negara Indonesia Tbk and The Influence of Operational Costs on Operating Income (BOPO) and Net Interest Margin (NIM) on Return on Assets (ROA) at PT Bank Negara Indonesia Tbk. The type of research used in this research is quantitative descriptive. The population used is the financial report of PT Bank BNI and the sample is the financial report of PT Bank BNI which has been audited for the period 2012-2021. The data analysis used is the classic assumption test, linear regression test and hypothesis test. The results of multiple linear regression obtained the equation ROA = 7.163 - 0.091BOPO + 0.382NIM. The research results show that partially BOPO has a significant effect on ROA with a sig value of 0.04 < 0.05 and a tcount value of 9.413 > ttable > 2.364). NIM has a significant effect on ROA with a sig value of 0.009 < 0.05 and a t value of 3.557 > t table 2.364. BOPO and NIM simultaneously influence ROA with a Fcount value of 130.673 > Ftable 4.74 and a significance value of 0.000 < 0.05.

The objective of this study is to assess the influence of profitabilty, Operational Costs on Operating Income (BOPO), and Non-Performing Loans (NPL) on the valuation of companies within the banking sector. The primary focus of this investigation centers on conventional bank entities listed on the Indonesia Stock Exchange (BEI) throughout the 2018-2022 timeframe. Employing a quantitative approach, this research utilizes secondary data. The study's population encompasses 41 companies, with purposive sampling employed to select 32 companies meeting the predetermined criteria. Consequently, 160 observational data points were gathered through classical assumption testing, multiple linear regression analysis, and hypothesis testing utilizing multiple linear analysis. The research findings indicate that the variables Return on Assets (ROA), BOPO, and NPL collectively exert an influence on company valuation. Specifically, ROA exhibits a significantly positive effect on company value, whereas BOPO and NPL exhibit a significantly negative impact on company value   Penelitian ini memiliki tujuan guna mengevaluasi dampak profitabilitas, Biaya Operasional pada Pendapatan Operasional (BOPO), dan Non Performing Loan (NPL) pada nilai perusahaan di sektor perbankan. Fokus utama penelitian ini ialah pada perusahaan Bank konvensional yang terverifikasi di Bursa Efek Indonesia (BEI) selama 2018 hingga 2022. Metode penelitian yang dipakai ialah kuantitatif dengan memanfaatkan data sekunder. Populasi pengkajian ini melibatkan 41 perusahaan, dan pengambilan sampel dilakukan melalui purposive sampling, di mana 32 perusahaan memenuhi kriteria. Oleh karena itu, pengkajian ini mengumpulkan data observasi sebanyak 160 data dengan menggunakan uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis dengan menggunakan analisis linear berganda. Hasil penelitian menunjukkan bahwa variabel Return on Assets (ROA), BOPO, dan NPL berpengaruh secara simultan terhadap nilai perusahaan. Secara parsial, ROA berdampak positif signifikan terhadap nilai perusahaan, sementara BOPO dan NPL mempunyai dampak negatif signifikan terhadap nilai perusahaan.

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

The problem that must be overcome by all parties is garbage. Society must take an active role to solve this problem. In an effort to safeguard the environment, the Maju Jaya Waste Bank has a role in sorting and processing waste. Organic waste will become fertilizer. Plastic or non-organic waste will be the raw material for the Paving Blok Prima Lestari Bumi Group. Paving Block Prima Lestari Bumi Group will process plastic waste into paving blocks. However, there are several problems faced. The problem faced by Prima Lestari partner Bumi Paving Blok, such as the lack of supply of raw materials for plastic waste, lack of operational equipment, which causes the production of paving blocks cannot maximize. The level of sales still cannot meet the target per month. Current marketing aspects are carried out by word of mouth and take part in exhibitions carried out by the local government or using social media. For Maju Jaya Garbage Bank, the problem is a large amount of operational costs to sort waste based on the type of waste. This is inversely proportional to income from processed products that are less than optimal. Some of the solutions offered to partners are several parts of training for the sale of goods, procurement of operational goods such as production machinery for paving blocks and machines that can sort waste by type to reduce operating costs.

This study aims to analyze the effect of inflation, financing to deposit ratio (FDR), and operational efficiency on return on assets (ROA) in the financial sector. ROA is an important performance indicator for financial companies, because it reflects the level of profitability of the assets owned. The research method used is regression analysis with annual data from various financial companies during the study period. Inflation is measured using the consumer price index (CPI), FDR describes the ratio between loans provided by banks and deposits received from customers, and operational efficiency is measured by the ratio of operating costs to operating income. The results of this study provide useful insights for the management of financial companies in facing challenges from economic and operational factors. To increase ROA, companies need to consider effective inflation risk management strategies and optimize the FDR ratio, while still focusing on improving their operational efficiency.

The role of banking is currently very important in the financial system. A good financial system will have a good effect on banking performance which is projected by the Return On Assets (ROA) ratio. The purpose of this study is to examine and analyze the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Operational Costs and Operating Income (BOPO) on banking profitability. The data used in this study were obtained from financial reports from the Otoritas Jasa Keuangan (OJK) website www.ojk.id for 2019 – 2021. Sampling used the Purposive Sampling method, with a total sample of 26 BPDs and only 24 BPDs that met the following criteria: research sample. Sample data were obtained using Microsoft Excel and SPSS. The analytical method used in this research is multiple linear regression analysis method. The results of the study show that in 2019 – 2021, the NPL ratio has no effect on ROA, LDR has a positive effect on ROA, and BOPO has a negative effect on ROA.

This study aims to determine and analyze the effect of non-performing loans (NPL), loan to deposit ratio (LDR), operational costs on operating income (BOPO) on financial performance at Islamic commercial banks for the period 2015 to 2020. The approach uses a quantitative approach with . The type of data used in this study is quantitative data sourced from secondary data. The data collection technique in this study used a documentation study. The data analysis used is multiple linear regression with the results of this study showing that the NPL of non-performing loans has an effect on the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. The ratio of loans to deposits (LDR) has no effect on Financial Performance (ROA) in Islamic Commercial Banks in 2016 and 2020. Operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020. Simultaneously the influence of non-performing loans (NPL), loan to deposit ratio (LDR) ), operational costs on operating income (BOPO) affect the Financial Performance (ROA) of Islamic Commercial Banks in 2016 and 2020

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO