Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 9 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

PENGARUH FAKTOR INTERNAL DAN MAKROEKONOMI TERHADAP PROFITABILITAS BPR DI JAWA TENGAH

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  • Muhamad Sulthan Zaki
Muhamad Sulthan Zaki
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
DOI: https://doi.org/10.5281/zenodo.22021301

Published 2026-08-18

Keywords

  • Bank Perekonomian Rakyat,
  • Capital Adequacy Ratio,
  • Cash Ratio,
  • Inflasi,
  • Return on Assets

How to Cite

PENGARUH FAKTOR INTERNAL DAN MAKROEKONOMI TERHADAP PROFITABILITAS BPR DI JAWA TENGAH. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(9). https://doi.org/10.5281/zenodo.22021301

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh indikator internal (Capital Adequacy Ratio dan Cash Ratio) serta faktor makroekonomi (inflasi dan pertumbuhan ekonomi) terhadap profitabilitas (Return on Assets) Bank Perekonomian Rakyat (BPR). Ditengah lonjakan angka pencabutan izin usaha perbankan ritel, pengelolaan determinan laba menjadi krusial untuk menjaga daya tahan industri. Objek penelitian mencakup BPR Konvensional di Provinsi Jawa Tengah periode 2022–2025 dengan total 192 observasi panel. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Random Effect Model (REM) berbasis robust standard error. Hasil pengujian statistik menunjukkan bahwa secara parsial, CAR dan Cash Ratio berpengaruh positif dan signifikan terhadap ROA, mengonfirmasi peran modal sebagai financial buffer dan likuiditas sebagai mitigasi risiko penarikan dana. Variabel inflasi juga terbukti berpengaruh positif signifikan melalui efektivitas repricing suku bunga kredit. Sebaliknya, nominal kredit yang disalurkan dan pertumbuhan ekonomi daerah tidak memiliki pengaruh signifikan terhadap perolehan laba neto aset BPR akibat tingginya eksposur biaya CKPN dan inefisiensi transmisi makro-mikro. Manajemen BPR disarankan memperkuat fundamental rasio kesehatan internal individu bank dibandingkan agresivitas ekspansi kuantitas volume kredit.
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