ABSTRACT        This study aims to empirically examine the effect of liquidity on bank performance through the inclusion of interest rate risk on credit risk (INRISK) as a mediator. Where the inclusion of interest rate risk in credit risk (INRISK) is a novel concept developed from the synthesis of monetary theory, financial intermediation theory and liquidity theory, as an attempt to mediate the research gap between the effect of liquidity on bank performance. This study uses panel data with 30 companies as samples and uses the study period from 2010 to 2018, resulting in 270 observational data. All samples are banking companies listed on the IDX. The analytical tool used in this study was PLS-Sem with the WarpPLS 5.0 application. ABSTRAK      Penelitian ini bertujuan untuk menguji secara empiris pengaruh likuiditas terhadap kinerja bank melalui dimasukkannya risiko suku bunga pada risiko kredit (INRISK) sebagai mediator. Dimana dimasukkannya risiko suku bunga dalam risiko kredit (INRISK) adalah konsep baru yang dikembangkan dari sintesis teori moneter, teori intermediasi keuangan dan teori likuiditas, sebagai upaya untuk menengahi kesenjangan penelitian antara pengaruh likuiditas terhadap kinerja bank. Penelitian ini menggunakan data panel dengan 30 perusahaan sebagai sampel dan menggunakan periode penelitian dari 2010 hingga 2018, menghasilkan 270 data observasi. Semua sampel adalah perusahaan perbankan yang terdaftar di BEI. Alat analisis yang digunakan dalam penelitian ini adalah PLS-Sem dengan aplikasi WarpPLS 5.0. JEL Classification: L10, G32

This study determines the Good Corporate Governances (GCG) influence in increasing company value through Return on Assets (ROA). Good Corporate Governance factors used in this research are independent commissioner (IC) and audit committee (AC). Company Value factors used in this research is PBV (Price to Book Value). Sample of this research contains 23 conventional commercial banks registered on IDX (Indonesia Stock Exchange) in the period of 2014-2018. The method of data analysis uses multiple linear regression. The results show that the fastest variable to increase company value through ROA as a mediating variable is the audit committee. Independent commissioner does not influence on financial performance (ROA) and company value. Another variable that rapidly increases company value is the direct influence of intellectual capital on company value.

The technological advancement in learning has made it possible for students to study beyond space and time restrictions, known as online learning. Impacted by the pandemic for an extended period, most students have adapted to online learning and, even more, have realized the vast benefits of online learning despite all the minor disadvantages. As a result, worldwide institutions, including Indonesia, are now offering online degrees and courses. Previous studies have shown contradictory results of cost factor effects on online courses, from the least important to the most critical factor for student achievements. Therefore, deciding the online course rates has been a major concern for online course providers. This research aims to answer the fundamental question of designing costs for online learning by analyzing online course preferences and ensuring sustainability by proposing a framework for the E-learning Pricing Model Policy in Higher Education using literature studies and qualitative approaches. The results show four main phases: the preparation phase, which conducts market research to understand consumer demand and behavior; the implementation phase, which includes marketing expenses and tutor fees; evaluation phase, which includes the course content material and video production revisions for further implementation. In addition, the infrastructure phase as the Learning Management System's virtual space is added with the Cloud Expenses. However, as a limitation of this research, countless factors influence online course rates, and no exact number can determine those rates. Nevertheless, the course cost can be estimated by considering the factors that affect the overall cost and the number of learners who take the course. As a result, this framework acts as an essential foundation for institutions to determine sustainable online course rates.

This study aims to examine and analyze the relationship between the effect of operating costs and operating income on bank performance which is mediated by credit risk. Using data on Islamic banking companies listed on the IDX in 2012-2019. The methodology in this study uses secondary data. Data specification is panel data (pooled data) which is actually a combination of data consisting of time series data and cross-sectional data. The analysis tool used is SEM-PLS with the WarpPLS 7.0 application. The results of this study indicate that credit risk can partially mediate the effect of operating costs and operating income on bank performance. This research is successful in proving that the operational cost ratio is used to measure the level of efficiency and ability of a bank in conducting its operations. The smaller this ratio means the more efficient the operational costs borne by the bank concerned so that the possibility of a bank in a less problematic condition. The smaller this ratio, the better the bank's performance.

Liquidity is one of the main factors faced by banking companies because its main relationship is channeling funds from third parties with bank performance. This study aims to examine credit risk which is proxied by Raroc (return adjusted on risk capital) as a mediator of the effect of liquidity (loan to deposit ratio) on the bank performance (return on assets). The analytical tool used in this study is SEM-WarpPLS 5.0, this study shows that credit risk can mediate the effect of liquidity on bank performance. This shows that the greater the credit risk, the smaller the bank's performance.Keywords: Financial Intermediation Theory; Liquidity; Bank Performance.

This study is driven by the inconsistent findings of previous research on assessing the determinants of banks' performance. In addition, financing risk has been indicated as a significant variable in mediating the related research but failed to incorporate in previous research. Therefore, this study aims to assess the role of liquidity and Capital Adequacy Ratio (CAR) on Islamic bank's performance in Indonesia using financing risk as a mediator. Data were collected from 14 samples operating in Indonesia in the period 2013-2019. They were then analyzed using Partial Least Squares – Structural Equation Modelling (PLS-SEM) with Warp PLS 7.0 as a tool of analysis. The results show that variable liquidity (FDR) significantly influences Bank Performance mediated by Financing Risk (NPF). Meanwhile, variable CAR shows no significant influence on Bank Performance even when it was mediated by the Financing Risk variable (NPF). This finding implies that providing short-term financing is more profitable for an Islamic bank than a longer one. This finding is in line with the Commercial Loan Theory, which states that it is better to provide loans in the short term to minimize the possibility of defaults that will impact the bank's performance.==================================================================================================ABSTRAK – Apakah Likuiditas dan Rasio Kecukupan Modal mempengaruhi Kinerja Bank Syariah di Indonesia? Suatu Analisis menggunakan Risiko Pembiayaan sebagai Mediator. Penelitian ini didorong oleh tidak konsistennya temuan penelitian sebelumnya dalam menilai determinan kinerja bank. Selain itu, risiko pembiayaan telah terindikasi sebagai variabel yang signifikan dalam memediasi pengaruh beberapa variabel penilaian kinerja bank syariah, tetapi tidak diakomodir dalam penelitian-penelitian sebelumnya. Oleh karena itu, penelitian ini bertujuan untuk menilai peran variabel likuiditas dan CAR terhadap kinerja bank syariah di Indonesia dengan menggunakan risiko pembiayaan sebagai mediator. Data penelitian dikumpulkan dari 14 bank syariah yang beroperasi di Indonesia. Analisis data dilakukan dengan menggunakan PLS-SEM dengan WarpPLS 7.0. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh terhadap kinerja bank bank syariah dengan dimediasi oleh risiko pembiayaan (NPF). Sedangkan variabel CAR tidak menunjukkan pengaruh yang signifikan terhadap kinerja bank syariah walaupun dimediasi oleh NPF. Penelitian mempunyai implikasi bahwa memberikan pembiayaan jangka pendek lebih menguntung bagi bank syariah dari pada pembiayaan jangka panjang. Hal ini sejalan dengan Commercial Loan Theory yang menyebutkan bahwa memberikan pinjaman dalam jangka pendek lebih menguntungkan karena dapat meminimalisir terjadinya wanprestasi yang berdampak pada peningkatan kinerja bank.

ABSTRACT        This study aims to empirically examine the effect of liquidity on bank performance through the inclusion of interest rate risk on credit risk (INRISK) as a mediator. Where the inclusion of interest rate risk in credit risk (INRISK) is a novel concept developed from the synthesis of monetary theory, financial intermediation theory and liquidity theory, as an attempt to mediate the research gap between the effect of liquidity on bank performance. This study uses panel data with 30 companies as samples and uses the study period from 2010 to 2018, resulting in 270 observational data. All samples are banking companies listed on the IDX. The analytical tool used in this study was PLS-Sem with the WarpPLS 5.0 application. ABSTRAK      Penelitian ini bertujuan untuk menguji secara empiris pengaruh likuiditas terhadap kinerja bank melalui dimasukkannya risiko suku bunga pada risiko kredit (INRISK) sebagai mediator. Dimana dimasukkannya risiko suku bunga dalam risiko kredit (INRISK) adalah konsep baru yang dikembangkan dari sintesis teori moneter, teori intermediasi keuangan dan teori likuiditas, sebagai upaya untuk menengahi kesenjangan penelitian antara pengaruh likuiditas terhadap kinerja bank. Penelitian ini menggunakan data panel dengan 30 perusahaan sebagai sampel dan menggunakan periode penelitian dari 2010 hingga 2018, menghasilkan 270 data observasi. Semua sampel adalah perusahaan perbankan yang terdaftar di BEI. Alat analisis yang digunakan dalam penelitian ini adalah PLS-Sem dengan aplikasi WarpPLS 5.0. JEL Classification: L10, G32

This study aims to empirically examine the effect of credit risk on bank performance through capital adequacy (CAR) as a mediator. Where capital adequacy (CAR) is a new concept developed from the synthesis of monetary theory, financial intermediation theory, agency theory and bank risk management, as an effort to mediate the research gap between the influence of credit risk on bank performance. This study uses panel data with 35 companies as samples and uses a research period from 2013 to 2020. The analytical tool used in this research is PLS-SEM with WarpPLS 7.0 application. The results of the study explain the two rejected hypotheses, namely the effect of NPL on ROA and the effect of GWM on CAR, but the role of CAR as a mediator of the research gap in this study is the relationship between the effect of NPL on ROA and CAR as a partial mediator. Keywords: Reserve Requirment, bank risk management, return on asset, financial Intermediation Theory.