The Impact of OJK Regulations on the Sustainability of BPRS: Evidence from PT Dana Amanah Surakarta 2024-2025

Abstract

This study aims to perform a Regulatory Impact Review (RIR) to examine the effects of Financial Services Authority Regulation (POJK) No. 24 of 2025 on regional economic growth. The objective of this study is to conduct a Regulatory Impact Review (RIR) to assess the effects of Financial Services Authority Regulation (POJK) No. 24 of 2025 on regional economic growth, with a particular emphasis on the role of Sharia banking financing assets in enhancing Sustainability. Based on the Regulatory Impact Review of POJK No. 24 of 2025, concerning the financial ratio data of PT Dana Amanah Surakarta for 2024-2025, it is known that the values of R² Net NPF (regulatory effectiveness) and ROA (Sustainability) are -0.307. Similar results are also seen in the relationship between BOPO and ROA, where R² is only 0.028, and significance is 0.722. This finding indicates that the operational efficiency governed by the POJK framework has not directly impacted BPRS profitability. Theoretically, the role of OJK regulatory effectiveness for the case of PT Dana Amanah is still that of a stabiliser, not yet a catalyst for Sustainability.

Keywords : Regulatory Impact Review; POJK; Performance Sustainability;