The objective of this study is to analyze the effect of non-performing loans on bank profitability. The dependent variable in this study is profitability and the independent variable is non-performing loans by using control variables are liquidity ratio, capital adequacy ratio, gross domestic product and size. This study uses 26 conventional banks that are listed on Indonesian Stock Exchange in the period between 2009-2017 by using purposive sampling. The results of this study show that non-performing loans variable has a significant negative influence on profitability bank. Liquidity ratio and gross domestic product have significant positive influence on profitability bank whereas capital adequacy ratio does not have significant influence on profitability bank. Implications: For conventional banking firms they are expected to do monitoring so that the level of non-performing loans is low, monitoring the level of liquidity ratio, are also contributing in increasing the growth of gross domestic product to increase profitability bank.

Transaksi bisnis melalui internet merupakan satu fenomena bisnis baru. Dari sisi finansial, pemasaran online sangat menjanjikan untuk peningkatan laba usaha. Pemberdayaan dan pengembangan Usaha Mikro, Kecil dan Menengah (UMKM) merupakan upaya yang ditempuh pemerintah Indonesia untuk mengatasi masalah pengangguran dan kemiskinan. Kehadiran covid-19 telah membuat situasi ekonomi diseluruh dunia memburuk. Hal ini memberikan dampak terhadap pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia tidak terkecuali para UMKM di kelurahan Tegal Alur, Kecamatan Kalideres.  Kurangnya pemanfaatan media sosial di era digital saat ini menjadi kelemahan para UMKM di Kelurahan Tegal Alur. Solusi yang diusulkan dari program pengabdian kepada masyarakat berupa kegiatan pelatihan optimalisasi penggunaan perangkat smartphone dengan memanfaatkan media sosial sebagai media pemasaran dalam mendukung peluang usaha di masa pandemic Covid 19. Diharapkan kegiatan ini bertujuan untuk merubah pola pelaku usaha dari model pemasaran tradisional ke model pemasaran modern dengan memanfaatkan digital teknologi informasi, sehingga kegiatan usaha yang dilakukan mampu meningkatkan margin keuntungan, pangsa pasar yang semakin meluas, volume penjualan meningkat dan biaya pemasaran yang dapat diminimalkan.

This study aims to analyze the effect of income diversification on bank performance. The independent variable in this study is income diversification, with the control variables are CAR, LDR, NPL and the dependent variable is bank performance (SHROA and SHROE). The sample used in this study is a company engaged in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. The number of samples used in this study amounted to 30 banking companies using purposive sampling. The results of the study show that the income diversification and NPL variables have a significant negative effect on bank performance (SHROA and SHROE). The LDR variable has a significant positive effect on bank performance (SHROA and SHROE). While CAR and Bank Size variables have no significant effect on bank performance. Managerial Implications: Banking companies are expected to minimize the use of income diversification to reduce the level of risk, increase the level of credit distribution and monitor credit disbursement so as not to cause credit failures.