E-Jurnal Akuntansi Universitas Udayana
Vol 32 No 11 (2022)

Kredit Bermasalah, Dana Pihak Ketiga, Biaya Operasional, Pendapatan Operasional dan Profitabilitas di Lembaga Perkreditan Desa

Ni Wayan Asri Yuni (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Ketut Sujana (Fakultas Ekonomi dan Bisnis, Universitas Udayana)

Article Info

Publish Date
26 Nov 2022

Abstract

The study aims to determine the effect of non-performing loans, third party funds, and operational income operating costs on profitability in Village Credit Institutions (LPD) throughout Ubud district. The population in this study were all LPDs in the entire District of Ubud, totaling 32 LPDs. The sampling technique used is saturated sampling. The data obtained were analyzed using multiple linear regression analysis. The results showed that non-performing loans and operating income operating costs had no effect on profitability at LPDs throughout Ubud district. Third party funds have a positive effect on profitability in LPDs throughout the Ubud district. Keywords: Non-Performing Loans; Third-Party Funds; Operating Expenses Operating Income; Profitability

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Journal Info
E-Jurnal Akuntansi Universitas Udayana
Website

Abbrev

Akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...