{"id":"https://openalex.org/W3101909501","doi":"https://doi.org/10.15408/akt.v13i2.17148","title":"Anatomi Laporan Keuangan Bank Bermasalah Sebelum Pencabutan Ijin Usaha","display_name":"Anatomi Laporan Keuangan Bank Bermasalah Sebelum Pencabutan Ijin Usaha","publication_year":2020,"publication_date":"2020-11-09","ids":{"openalex":"https://openalex.org/W3101909501","doi":"https://doi.org/10.15408/akt.v13i2.17148","mag":"3101909501"},"language":"en","primary_location":{"id":"doi:10.15408/akt.v13i2.17148","doi":"https://doi.org/10.15408/akt.v13i2.17148","is_oa":true,"landing_page_url":"https://doi.org/10.15408/akt.v13i2.17148","pdf_url":"http://journal.uinjkt.ac.id/index.php/akuntabilitas/article/download/17148/pdf","source":{"id":"https://openalex.org/S4210188024","display_name":"Akuntabilitas","issn_l":"1979-858X","issn":["1979-858X","2461-1190"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akuntabilitas","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journal.uinjkt.ac.id/index.php/akuntabilitas/article/download/17148/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068395250","display_name":"Hasan Ashari","orcid":"https://orcid.org/0000-0001-7432-9747","observed_orcids":["https://orcid.org/0000-0001-7432-9747"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hasan Ashari","raw_affiliation_strings":["Perbanas institute"],"raw_orcid":"https://orcid.org/0000-0001-7432-9747","affiliations":[{"raw_affiliation_string":"Perbanas institute","institution_ids":["https://openalex.org/I3129457838"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032589856","display_name":"Trinandari Prasetyo Nugrahanti","orcid":"https://orcid.org/0000-0002-1882-9744","observed_orcids":["https://orcid.org/0000-0002-1882-9744","https://orcid.org/0000-0001-5899-3218"]},"institutions":[{"id":"https://openalex.org/I3129457838","display_name":"Perbanas Institute","ror":"https://ror.org/04pbams03","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129457838"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Trinandari P Nugrahanti","raw_affiliation_strings":["Perbanas Institute"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Perbanas Institute","institution_ids":["https://openalex.org/I3129457838"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129457838"],"apc_list":null,"apc_paid":null,"fwci":0.2387,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.56887083,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"13","issue":"2","first_page":"221","last_page":"238"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.6996999979019165,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10127","display_name":"Banking stability, regulation, efficiency","score":0.6996999979019165,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.2797999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.004900000058114529,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/rural-banks","display_name":"rural banks","score":0.6539999842643738},{"id":"https://openalex.org/keywords/bpr","display_name":"BPR","score":0.7699999809265137},{"id":"https://openalex.org/keywords/bank-failures","display_name":"bank failures","score":0.7289999723434448},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.6629999876022339},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.6200000047683716},{"id":"https://openalex.org/keywords/non-performing-loans","display_name":"non-performing loans","score":0.9010000228881836},{"id":"https://openalex.org/keywords/loan-to-deposit-ratio","display_name":"loan to deposit ratio","score":0.9990000128746033},{"id":"https://openalex.org/keywords/capital-adequacy-ratio","display_name":"capital adequacy ratio","score":1.0},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9959999918937683},{"id":"https://openalex.org/keywords/business-license-revocation","display_name":"business license revocation","score":0.8899999856948853}],"concepts":[{"id":"https://openalex.org/C29143872","wikidata":"https://www.wikidata.org/wiki/Q876690","display_name":"Business process reengineering","level":3,"score":0.6232664585113525},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.621350884437561},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6175159811973572},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.5519430637359619},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.5182999968528748},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4894334375858307},{"id":"https://openalex.org/C2983734796","wikidata":"https://www.wikidata.org/wiki/Q848507","display_name":"Commercial bank","level":2,"score":0.48911410570144653},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.439716100692749},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4348287582397461},{"id":"https://openalex.org/C16969640","wikidata":"https://www.wikidata.org/wiki/Q1070805","display_name":"Capital adequacy ratio","level":3,"score":0.42998069524765015},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.40066853165626526},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2385297417640686},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.07049670815467834},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.15408/akt.v13i2.17148","doi":"https://doi.org/10.15408/akt.v13i2.17148","is_oa":true,"landing_page_url":"https://doi.org/10.15408/akt.v13i2.17148","pdf_url":"http://journal.uinjkt.ac.id/index.php/akuntabilitas/article/download/17148/pdf","source":{"id":"https://openalex.org/S4210188024","display_name":"Akuntabilitas","issn_l":"1979-858X","issn":["1979-858X","2461-1190"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akuntabilitas","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.15408/akt.v13i2.17148","doi":"https://doi.org/10.15408/akt.v13i2.17148","is_oa":true,"landing_page_url":"https://doi.org/10.15408/akt.v13i2.17148","pdf_url":"http://journal.uinjkt.ac.id/index.php/akuntabilitas/article/download/17148/pdf","source":{"id":"https://openalex.org/S4210188024","display_name":"Akuntabilitas","issn_l":"1979-858X","issn":["1979-858X","2461-1190"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Akuntabilitas","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6452000141143799,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3101909501.pdf","grobid_xml":"https://content.openalex.org/works/W3101909501.grobid-xml"},"referenced_works_count":14,"referenced_works":["https://openalex.org/W1516865965","https://openalex.org/W1827990042","https://openalex.org/W2021479205","https://openalex.org/W2334638133","https://openalex.org/W2461170280","https://openalex.org/W2807835809","https://openalex.org/W2908836870","https://openalex.org/W2913828620","https://openalex.org/W2923019610","https://openalex.org/W2953992592","https://openalex.org/W3089995730","https://openalex.org/W3147764445","https://openalex.org/W4233704075","https://openalex.org/W4313701135"],"related_works":["https://openalex.org/W3094323013","https://openalex.org/W2461170280","https://openalex.org/W3207920250","https://openalex.org/W2945305722","https://openalex.org/W2544631480","https://openalex.org/W4393239039","https://openalex.org/W4385288646","https://openalex.org/W2978221895","https://openalex.org/W7219396237","https://openalex.org/W7222254090"],"abstract_inverted_index":{"This":[0,29,100],"research":[1,101],"based":[2,56,81],"on":[3,57,82,178],"the":[4,25,34,39,51,74,83,87,93,96,111,132,144],"many":[5],"problematic":[6],"rural":[7,123],"banks":[8,17,116,124],"(BPR)":[9],"in":[10,38,73],"Indonesia":[11],"and":[12,48,68,70,109,161,176],"had":[13,22,62,128],"declared":[14],"as":[15],"failing":[16],"those":[18],"their":[19],"business":[20,126],"licenses":[21,127],"revoked":[23,130],"by":[24,92,104,117,131],"bank":[26,66,77,97,133],"supervisory":[27,98,134],"authority.":[28,99,135],"paper":[30],"aims":[31],"to":[32,49,95,157,163],"explain":[33],"conditions":[35],"that":[36,147],"occurred":[37],"last":[40,88],"years":[41,90],"of":[42,53,115,121,138,151],"a":[43,119],"BPR":[44,94],"before":[45],"experiencing":[46],"failure":[47],"analyze":[50],"causes":[52],"this":[54,139],"condition":[55,78],"interviews":[58],"with":[59],"practitioners":[60],"who":[61],"taken":[63],"handle":[64],"failed":[65],"resolutions":[67],"references":[69],"financial":[71,84,113],"indicators":[72],"BPR.":[75],"The":[76,136],"is":[79,141,143],"seen":[80],"reports":[85],"for":[86],"two":[89],"submitted":[91],"was":[102],"conducted":[103],"conducting":[105],"interviews,":[106],"studying":[107],"literature,":[108],"analyzing":[110],"main":[112,145],"ratios":[114],"taking":[118],"sample":[120],"31":[122],"whose":[125],"been":[129],"concluding":[137],"study":[140],"mismanagement":[142],"factor":[146],"has":[148,169],"impacted":[149],"increasing":[150],"Non-Performing":[152],"Loan":[153,162],"(NPL),":[154],"Operating":[155,158],"Expense":[156],"Income":[159],"(OEOI),":[160],"Deposit":[164],"Ratio":[165,174],"(LDR),":[166],"it":[167],"Also":[168],"consistently":[170],"decreasing":[171],"Capital":[172],"Adequacy":[173],"(CAR)":[175],"Return":[177],"Asset":[179],"(ROA).":[180]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-11-23T00:00:00"}