PENGARUH TINGKAT PENYALURAN KREDIT, PERPUTARAN KAS, DAN PERTUMBUHAN TABUNGAN TERHADAP PROFITABILITAS LPD DI KECAMATAN UBUD PERIODE 2021-2024
DOI:
https://doi.org/10.32795/vol4wamrtno1th24Keywords:
Credit Distribution Level, , Cash Turnover, Savings Growth, ProfitabilityAbstract
To achieve one of the LPD's goals, which is to improve the welfare of indigenous village communities, LPDs need to maintain and increase their profitability. This study aims to determine the effect of credit disbursement, cash turnover, and savings growth on profitability. This study was conducted in Ubud District, Gianyar Regency. The population in this study was 32 LPDs in Ubud District. The sampling technique used was saturated sampling. Data collection methods used were quantitative research and literature. The analysis technique used was linear regression. The results of the analysis showed that the level of credit disbursement had a positive and significant effect on profitability, cash turnover had a positive and significant effect on profitability, and savings growth had a positive and significant effect on profitability. Simultaneously, the level of credit disbursement, cash turnover, and savings growth had a positive and significant effect on profitability. Suggestions related to the level of credit disbursement are to increase the effectiveness of credit disbursement and strengthen creditworthiness analysis. Regarding cash turnover, it is recommended to manage cash flow effectively and improve credit collection discipline. Regarding savings growth, it is recommended to increase public trust and innovate savings products
References
Afiroh, Fatikhatul, and Endah Sulistyowati. 2022. “Pengaruh Dana Pihak Ketiga, Efisiensi Operasional Dan Penyaluran Kredit Terhadap Profitabilitas PT Bank Bukopin Tbk. 2013 - 2020.” Jurnal Ilmu dan Riset Akuntansi 11(8): 1--18.
Agusentoso, Randhy, Sri Retnaning Sampurnaningsih, and Dewi Nari Ratih Permada. 2023. “Pengaruh Perputaran Kas, Perputaran Piutang Dan Solvabilitas Terhadap Profitabilitas Pada Pt. Ace Hardware Indonesia Tbk Tahun 2012-2021.” Scientific Journal Of Reflection : Economic, Accounting, Management and Business 6(3): 700–707. doi:10.37481/sjr.v6i3.711.
Dinayanti, N, and I Adiputra. 2022. “Pengaruh Pertumbuhan Tabungan, Jumlah Debitur Dan Kecukupan Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) Di Abang Tahun 2018-2021.” Jurnal Ilmiah Akuntansi dan Humanika 12(3): 587–95.
Dharma I Gede Omy Wira, Anik Yuesti and Sudiartana. 2019. “Pengaruh Perputaran Kas, Penyaluran Kredit, Pertumbuhan Tabungan,Dan Kecukupan Modal Terhadap Profitabilitas Lpd Di Kota Denpasar Periode 2013-2016.” Jurnal Sains, Akuntansi dan Manajemen (JSAM) 1(3): 369–407.
Hariyani, Diyah santi. 2021. “Manajemen Keuangan 1 Edisi Revisi, Unipma Pers, Madiun.” : 0–118.
Kirana, Yulvista Galuh. 2021. “Pengaruh Makro Ekonomi Dan Mikro Ekonomi Terhadap Profitabilitas Pada Bpr Syariah Di Indonesia.” Business Management Analysis Journal (BMAJ) 4(2): 54–66. doi:10.24176/bmaj.v4i2.6642.
Kristina. 2021. “Pengaruh Tingkat Perputaran Kas, Tingkat Penyaluran Kredit, Biaya Operasional Pendapatan Operasional (Bopo), Tingkat Kecukupan Modal, Dan Pertumbuhan Jumlah Nasabah Terhadap Profitanilitas Lpd Di Kabupaten Tabanan.” Pharmacognosy Magazine 75(17): 399–405.
Kuncoro, Haryo Firas Tunas, Syaiful Anam, and Muhammad Sanusi. 2020. “Analisis Pengaruh Dana Pihak Ketiga Dan Non Performing Financing Terhadap Return On Asset Pada BPRS Di Indonesia.” Jurnal Manajemen Dan Bisnis Indonesia 6(1): 88–94. doi:10.32528/jmbi.v6i1.3538.
Lilis, Ni Kadek, I Wayan Widnyana, and Gregorius Paulus Tahu. 2021. “Pengaruh Tingkat Perputaran Kas, Perputaran Kredit Dan Tingkat Pertumbuhan Simpanan Terhadap Profitabilitas Di Lpd Sekecamatan Sukawati Kabupaten Gianyar.” Jurnal EMAS 2(3): 108–21.
Muhammad Yusuf, and Rahmadani Hidayat. 2022. “Pengaruh Rasio Perbankan Syariah Terhadap Profitabilitas Bank Syariah Indonesia Periode 2016-2020.” Jurnal Akuntansi dan Manajemen Bisnis 2(2): 94–105. doi:10.56127/jaman.v2i2.192.
Likita, Ni Kadek Lia and Arsana, I Made Marsa. 2022. “Pengaruh Perputaran Kas, Penyaluran Kredit, Pertumbuhan Tabungan Dan Deposito Serta Kecukupan Modal Terhadap Profitabilitas Lpd Di Kecamatan Susut.” Journal Research of Accounting 3(2): 123–41. doi:10.51713/jarac.v3i2.56.
Rondonuwu Patricia J, Murni Sri, and Untu Victoria N. 2021. “Analisis Perputaran Kas, Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perdagangan Eceran Di Bursa Efek Indonesia.” Jurnal EMBA 9(3): 543–53.
Sudarta. 2022. “Pengaruh Tingkat Perputaran Kas, Perputaran Piutang, Dan Jumlah Nasabah Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Payangan.” 16(1): 1–23.
Sumawati, Ni Ketut Ayu. 2019. “Pengaruh Tingkat Suku Bunga, Perputaran Piutang, Dan Risiko Likuidasi Terhadap Profitabilitas (Studi Kasus Di LPD Desa Pakraman Padang Tegal, Ubud, Gianyar Periode 2012-2016).” Jurnal Sains, Akuntansi dan Manajemen 1(1): 221–53.
Suputri, Ni Made Nita, Ni Luh Gde Novitasari, and Ni Luh Putu Sandrya Dewi. 2021. “Pengaruh Tingkat Perputaran Kas, Tingkat Perputaran Kredit, Biaya Operasional Pendapatan Operasional (Bopo), Tingkat Kecukupan Modal, Dan Jumlah Nasabah Terhadap Profitabilitas.” Jurnal Kharisma 3(1): 313–22.
Widiastuti. 2023. “Pengaruh Dana Pihak Ketiga, Tingkat Perputaran Kas Dan Tingkat Perputaran Kredit Terhadap Profitabilitas Lpd Di Kecamatan Blahbatuh Kabupaten Gianya.” (972): 1–37.
