Abstract

Technological advances have opened significant opportunities for digital banks to grow. However, their financial performance, as measured by ROA, has not yet met the standards set by the OJK. Bank Neo Commerce, for example, have shown slower growth than other digital banks such as Allo Bank, Bank Jago, SeaBank, and blu by BCA Digital. To increase profitability, banks must strengthen their competitive advantage through intellectual capital and ensure optimal management of LDR. Analyzing the effect of intellectual capital and LDR on ROA at Bank Neo Commerce is the purpose of this research. This type of research is quantitative and uses an associative approach with data from the monthly financial statements of Bank Neo Commerce from January 2021 to February 2025 as the population. The samples used include intellectual capital variables and LDR ratios, which are analyzed through multiple linear regression. Intellectual capital and LDR partially have a positive and significant effect on the ROA of Bank Neo Commerce, which is the result of this study. This means that intellectual capital as a strategic resource supports innovation and efficiency, while LDR, which reflects lending, both have the potential to increase profitability. In addition, this study shows that intellectual capital and LDR simultaneously have a positive and significant effect on the ROA of Bank Neo CommerceImplications for Bank Neo Commerce include improving intellectual capital and LDR through induction class programs, developing digital applications using cloud technology, the "Neo Keliling" campaign, and allocating DPK to appropriate instruments such as credit, placements with Bank Indonesia, other banks, and securities.

Keywords: ROA, intellectual capital, dan LDR