scholarly journals Analisis kesehatan Lembaga Perkreditan Desa (LPD) se-Kabupaten Badung

2021 ◽  
Vol 5 (2) ◽  
pp. 163-175
Author(s):  
A.A Pt. Agung Mirah Purnama Sari ◽  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Wayan Gde Yogiswara Darma Putra
Keyword(s):  
Indigenous People ◽  
Central Government ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Economic Life ◽  
Quantitative Approach ◽  
Local Policies

Lembaga Perkreditan Desa (LPD) was established to strengthen the socio-cultural and economic life of the Balinese indigenous people, its implementation is not subject to the central government, but refers to local policies. The purpose of the study was to analyze the health of the LPD in Badung Regency. This is a descriptive study with a quantitative approach, using secondary data from LPD financial statements for 2017-2019. During 2017–2019 LPDs in the healthy category experienced an increase of 1%, for the fairly healthy category it did not change, the less healthy category increased by 3%, and the unhealthy decreased by 4%. LPD health analysis was measured by CAEL analysis. In 2017, 2018, and 2019 respectively, there were 13, 12, and 9 unhealthy LPDs; 5, 10, and 8 are not healthy; 24, 21, and 24 are quite healthy; and 61, 60, and 62 in the healthy category.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH KABUPATEN BANJAR NEGARA (Studi Deskriptif Pada Kabupaten Banjarnegara-Jawa Tengah)

2019 ◽  
Vol 6 (2) ◽  
pp. 157
Author(s):  
Bambang Jatmiko ◽  
Ilham Gilar Wicaksono
Keyword(s):  
Secondary Data ◽  
Data Retrieval ◽  
Financial Statements ◽  
Descriptive Study ◽  
Research Model ◽  
Value For Money ◽  
Multiple Correlation ◽  
Process Data ◽  
The Subject ◽  
Target Set

<p>The purpose of this study is to test and prove empirically the existence of correlations between variables of regional taxes, population, economic growth and regional expenditure. The problem in regional revenue (PAD) in Banjarnegara District which is not in accordance with the target set even the income is less than the target set in the previous year. The subject of this study is the Regional Financial and Asset Revenue Management Agency (BPPKAD) of Kabupaten Banjarnegara with an object of financial statements containing regional income, regional expenditure, regional tax, and gross regional domestic income (GRDP). In addition, researchers also use data on the number of population included in the productive age category, the data obtained through the official web of the Central Statistics Agency (BPS) of Banjarnegara Regency. This study uses qualitative methods with secondary data retrieval. Sampling in this study using purposive sampling. The analiss method used in this research is descriptive study. The application to process data in this study uses SPSS v.15.0. The research model used is multiple correlation, where the test aims to find correlations or relationships between two or more variables. Furthermore, the researchers also used the value for money (VFM) method to analyze the PAD owned by the Banjarnegara Regency government. The value for money method has three criteria, namely, efficient, effective and economical (3E).</p>

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN ANTARA BANK CENTRAL ASIA DAN BANK NEGARA INDONESIA BERDASARKAN METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUEADDED (MVA) PADA TAHUN 2011-2015

2019 ◽  
Author(s):  
Jack Tri Saputra ◽  
Aminar Sutra Dewi
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Central Asia ◽  
Economic Value ◽  
Value Added ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Economic Value Added ◽  
Analysis Method

This study aims to determine the performance of Bank BCA and Bank BNI using EVA and MVA during the years 2011 to 2015. The study was categorized as a comparative descriptive study. The author chose a sample of a population’s financial statements, issued by PT Bank Central Asia Tbk and PT Bank Negara Indonesia Tbk. The data used are secondary data with engineering documentation. Data analysis method used is Independent Sample T-test. The results showed that there is no difference in financial performance by using thr method EVA and MVA at the Bank BCA with the Bank BNI. From result of the data processing found value t tabel &gt; t hitung that is 2,306 &gt; 1,549 for variables EVA and 2,306 &gt; -2,024 for variables MVA.

scholarly journals AKUNTABILITAS KEUANGAN LEMBAGA FILANTROPI ISLAM DI INDONESIA

2021 ◽  
Vol 20 (1) ◽  
pp. 33-45
Author(s):  
Nur Fitriyah ◽  
Herlina Pusparini ◽  
Nurabiah Nurabiah
Keyword(s):  
Cash Flow ◽  
Financial Statements ◽  
Descriptive Study ◽  
Quantitative Approach ◽  
Financial Reports ◽  
Financial Position ◽  
Access Information ◽  
Financial Transparency ◽  
Cash Flow Statement

Islamic Philanthropic Institutions must report the results of managing zakat, infaq, and alms to gain the trust of the community so that the potential for zakat, infaq, and alms collected is much greater because of the community's trust in these institutions. Therefore this study aims to determine the extent of the level of accountability in the financial transparency of the Islamic Philanthropic Institution in Indonesia as seen based on website data. This type of research is a descriptive study with a quantitative approach. The population in this study were 24 National Islamic Philanthropic Institutions that already have a Registered Certificate (SKT). Determination of the number of samples using the census method. The results of this study state that in terms of accessibility, the national Islamic philanthropy website is very accountable, meaning that the majority of Islamic Philanthropy has a website so that people can access information on Islamic Philanthropy financial statements and in terms of availability of financial reports, there are national Islamic philanthropic websites that are sufficiently accountable, are the statement of financial position and statement of changes in funds and some are less accountable, are statement of changes in managed assets and cash flow statement and there are those that are very less accountable, is notes to financial statements.

scholarly journals IPTEKS OPINI BPK TERHADAP LAPORAN KEUANGAN PEMERINTAH PUSAT TAHUN 2017

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Adventia Kristin Pitoy ◽  
Jessy Warongan
Keyword(s):  
Qualitative Data ◽  
Central Government ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Data Types ◽  
Financial Reports ◽  
Result Show ◽  
Financial Audit

This study aim’s to analyze and provide a description of the provision financial audit agency opinion on the central government’s financial statements. The quality of financial reports that increased from the previous year made the financial statements of the central government get an unqualified opinion. The type research used is descriptive by using qualitative data types. Data sources in this study are secondary data types and in collecting and researching documents, qualitative analysis is used. The result show that the unqualified opinion. Obtained is a manifestation of transparency and accountability in the management of state finances, the government’s efforts that are carried out maximally in improving the quality of central government financial reports are very good.Keywords : financial statement of government, statement of audit of BPK, government financial reports, unqualified opinion

scholarly journals ANALISIS KOMPARASI KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DENGAN PENDEKATAN CAMEL PADA PT BANK BNI SYARIAH, TBK dan PT BANK BNI, TBK PERIODE 2014 – 2018

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Monica Olivia
Keyword(s):  
Financial Performance ◽  
Research Method ◽  
Secondary Data ◽  
Financial Statements ◽  
T Test ◽  
Test Method ◽  
Quantitative Approach ◽  
Descriptive Research

This study aims to examine the comparison of the financial performance of  bni syariah banks and conventional bni banks using the CAMEL method, in the period 2014-2018. The method used in this study is a descriptive research method, with a quantitative approach. The type of data used is secondary data, in the form of company financial statements. The test was carried out using the Independent Sample T-Test method using the SPSS 20 program. The results of this study indicate that car and fdr/ldr are not significant differences, but npf/npl, bopo and roa are significant differences between bni syariah banks and conventional bni banks. Keywords : Bank BNI Syariah, Conventional BNI Bank, CAMEL, CAR, FDR/LDR, NPF/NPL/BOPO, ROA

scholarly journals TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014

2017 ◽  
Vol 20 (3) ◽  
Author(s):  
Titiek Puji Astuti ◽  
Y Anni Aryani
Keyword(s):  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Corporate Tax ◽  
Long Period ◽  
Manufacturing Company

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.

scholarly journals Pengaruh Tingkat Marjin Murabahah Terhadap Financing To Deposit Ratio dan Non Performing Financing Pada Bank Syariah di Indonesia Periode 2010-2012

2015 ◽  
Vol 1 (6) ◽  
pp. 416
Author(s):  
Nareswari Saputro ◽  
Imron Mawardi
Keyword(s):  
Path Analysis ◽  
Banking Industry ◽  
Secondary Data ◽  
Financial Statements ◽  
Quantitative Approach ◽  
Endogenous Variable ◽  
Business Unit ◽  
Endogenous Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of the murabahah margin rate to Financing to Deposit Ratio and Non Performing Financing on Indonesian Sharia Banks in the period 2010-2012. This study uses quantitative approach by using path analysis with three kinds of variables, which are murabahah margin rate as an exogenous variable, Financing to Deposit Ratio as an intervening endogenous variables and Non Performing Financing as an endogenous variable. The Sharia Banking industry is used as sample in this study, which consist of Sharia Comercial Banks (BUS) and Sharia Business Unit of a Conventional Bank (UUS). Furthermore, this study uses secondary data which conducted by collecting monthly financial statements for three years.The results showed that murabahah margin rate has significantly negative effect to Financing to Deposit Ratio (FDR) of Sharia Banking in Indonesia. Meanwhile, murabahah margin rate has significantly positive effect to Non Performing Financing (NPF). It also happens to the effects of Financing to Deposit Ratio (FDR) to Non Performing Financing (NPF) of Sharia Banks in Indonesia period 2010-2012.

scholarly journals HUBUNGAN PREMI, PENDAPATAN INVESTASI DAN SURPLUS UNDERWRITTING PADA KEUNTUNGAN PT. ASURANSI JASINDO TAKAFUL

2020 ◽  
Vol 7 (10) ◽  
pp. 1989
Author(s):  
Elsha Dwi Angganis Satata ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Return On Investment ◽  
Secondary Data ◽  
Financial Statements ◽  
Quantitative Approach ◽  
Significance Level ◽  
Mutual Help ◽  
Investment Returns ◽  
Islamic Insurance ◽  
Takaful Insurance

ABSTRAKAsuransi syariah merupakan salah satu upaya untuk saling melindungi dan saling membantu antar beberapa pihak melalui investasi pada aset dan atau tabarru yang memberikan pola pengembalian untuk menghadapi risiko tertentu melalui suatu kontrak yang sesuai dengan prinsip syariah. Salah satu kegiatan utama perusahaan baik asuransi konvensional maupun syariah adalah penjaminan emisi. Penelitian ini bertujuan untuk mengetahui pengaruh variabel premi, pengembalian investasi dan dana penjaminan surplus tabarru terhadap laba PT Asuransi Takaful Jasindo baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan PT Asuransi Takaful Jasindo periode 2011-2014. Penelitian ini menggunakan taraf signifikansi 5%. Hasil regresi dalam penelitian ini menunjukkan bahwa variabel premi berpengaruh signifikan terhadap laba asuransi, sedangkan variabel hasil investasi dan surplus dana penjaminan tabarru tidak berpengaruh signifikan terhadap laba asuransi syariah.Kata Kunci: Jasindo Takaful, Premi, Pendaptan Investasi, Surplus Underwriting Tabarru', Laba Asuransi ABSTRACTIslamic insurance is one of the efforts to protect each other and mutual help among several parties through investment in assets and or tabarru which provide pattern returns to face certain risks through a contract in accordance with Islamic principles. One of the main activities of the company both conventional and Islamic insurance is underwriting.  This study aims to determine the effect of variable premium, return on investment and underwriting surplus funds tabarru to profits Jasindo PT Asuransi Takaful insurance either partially or simultaneously. This study uses a quantitative approach using secondary data such as financial statements of PT Asuransi Takaful Jasindo period 2011-2014. This study used a significance level of 5%. The regression results in this study indicate that the variable premium significantly affects insurance profit, while the variable investment returns and underwriting surplus funds tabarru not significantly affect on earnings Islamic insurance.Keyword: Jasindo Takaful, Premiums, Return on Investment, Underwriting Surplus Tabarru', Profit Insurance

Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 93-108
Author(s):  
Annisa Siti Fathonah ◽  
Dadang Hermawan
Keyword(s):  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Internal Factors ◽  
Macroeconomic Factors ◽  
Operating Income ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

PENGARUH KOMPETENSI, MOTIVASI, DAN KOMUNIKASI TERHADAP KINERJA PEGAWAI PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN BANDUNG BARAT

2019 ◽  
Vol 2 (2) ◽  
pp. 1-14
Author(s):  
Lydia Novi Yanti
Keyword(s):  
Case Studies ◽  
Secondary Data ◽  
T Test ◽  
Civil Servants ◽  
Quantitative Approach ◽  
Research Approach ◽  
Validity And Reliability ◽  
F Test ◽  
Simultaneous Test

This research is conducted in order to assess the effect of competency, motivation, and communication on employee’s performance (case studies at Dinas Pekerjaan Umum dan Penataan Ruang West Bandung Regency) partially and simultaneously. There are many factors that affect the employee’s performance, but this research is only limited to the factors of competency, motivation, and communication. The researcher used primary and secondary data. The research approach used is quantitative approach which the samples are 55 civil servants which is assessed by 5 Heads of Fields and 2 Heads Sub-Division. Before analyzing, all research validity and reliability instruments are examined. After the data are valid and reliable then analyzed by using classical assumption test, partial test (t test), and simultaneous test (F test) helping by IBM SPSS version 23 software. The result of analysis showed that competency, motivation, and communication variables are affected positively significantly and partially to the employee’s performance. Competency, motivation, and communication variables simultaneously affected positively and significantly about 54,3% and the rest is about 45,7% affected by other variable that is not observed in this research.  

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