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M. G. Kentris Indarti

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Open access Aug 2026

Determinants of Capital Adequacy of Rural Banks in Central Java: The Role of Credit Risk, Allowance for Impairment Losses, and the Mediating Effect of Profitability

The implementation of the Indonesian Financial Accounting Standards for Private Entities (SAK EP) in January 2025 and the mandate for Allowance for Impairment Losses (CKPN) under POJK 1/2024 have placed additional pressure on Rural Bank (BPR) performance, particularly regarding the minimum core capital requirement of I...

Yutdi Yuwono, Jacobus Widiatmoko, M. G. Kentris Indarti · 0 citations

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