EMPIRICAL STUDIES OF THE EFFECT OF OPERATIONAL COSTS AND OPERATING INCOME, FINANCING TO DEPOSIT RATIO AGAINST RETURN ON ASSET WITH NON-PERFORMING FINANCING AS INTERVENING VARIABLES IN SHARIA BANK INDONESIA 2013-2020

Return On Asset is a profitability ratio that can measure the company's ability to produce labs. In this study, the researchers found data on the quarterly financial reports of Bank Syariah Indonesia that the FDR value increases. However, the ROA value and decreased, found the BOPO and NPF values decreased but were not accompanied by an increase in ROA. This study using a quantitative method with an associative approach. The type of data used is secondary data from the 2013 first-quarter financial statements - In the fourth quarter of 2020, data is taken from the Bank Syariah Indonesia website. Data analysis using classical assumption test, simple linear regression analysis, linear regression analysis multiple, hypothesis testing, and path analysis. The results showed that NPF could mediate between BOPO and ROA. NPF can mediate between FDR and ROA. The cause of the decrease in ROA is caused because the BOPO value is still relatively high due to Sharia Bank Indonesia's performance less efficient and have the FDR value in several quarters exceed the maximum limit. So it indicates that the bank is less efficient in the distribution of financing and has an NPF value that exceeds the limit set by Bank Indonesia in several quarters. The solution is to make BOPO efficient. Indonesian Sharia Banks must pay attention to operational efficiency by paying attention to costs incurred with revenue received. A low BOPO will significantly affect the level of profit Islamic banks to improve the quality of ROA. Furthermore, more cost-effectiveness further increases the income so that the profit obtained is higher. Next, Bank Syariah Indonesia must use the number of funds in the banking sector to channel financing so that the risk of financing is getting higher reduced.

Download Full-text

PENGARUH DIVERSIFIKASI OPERASIONAL DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN BUMN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

INVOICE : JURNAL ILMU AKUNTANSI ◽

10.26618/inv.v2i1.3185 ◽

2020 ◽

Vol 2 (1) ◽

pp. 62-76

Author(s):

Mohamad Ali Wairooy

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Capital Structure ◽

Banking Sector ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Exchange Data

This study aims to examine and analyze the effect of operational diversification and profitability on capital structure in state-owned banking companies listed on the Indonesia stock exchange. Data collection uses secondary data by using purposive sampling technique. The population in this study were all state-owned banking sector companies listed on the Indonesia stock exchange during the period 2008-2016 a total of 41 companies, while the sample taken met the criteria of 4 companies the number of observations for 9 years (2008-2016). The data obtained were analyzed using multiple linear regression analysis. The results showed that all hypotheses had a positive and significant effect based on the F test and t test. This means that both simultaneous and partial operational diversification and profitability have a positive and significant effect on the capital structure of state-owned banking companies listed on the Indonesia stock exchange.

Download Full-text

ANALISIS KUALITAS SUMBER DAYA MANUSIA BAGIAN AKUNTANSI DALAM PEMAHAMAN TERHADAP LAPORAN KEUANGAN PADA BUMD KOTA BANDUNG

Jurnal Riset Akuntansi dan Keuangan ◽

10.17509/jrak.v5i1.6738 ◽

2017 ◽

Vol 5 (1) ◽

Author(s):

Wiwin Sukiati ◽

Yuli Surya Fauzia Pertami

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Human Resources ◽

Financial Reporting ◽

Linear Regression Analysis ◽

Financial Statements ◽

Limiting Factors ◽

Analysis Method ◽

Financial Reports

The goal is to determine the extent of the rules on preparation of financial statements have been understood and applied in BUMD Bandung, and factors that inhibit good quality financial reports can be achieved. The purpose of this research is to identify the quality of human resources in accounting department to understand and prepare the financial statements in order to achieve good quality financial reports, and to determine factors that inhibit good quality financial reports can be achieved. By using linear regression analysis method, it is known that the human resources have a significant effect on the quality of financial reporting information. It is supported by the results of direct interviews that the limiting factors in producing the quality of financial reporting information is the number of human resources in accounting department are inadequate, and the lack of knowledge about the science of accounting.

Download Full-text

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽

10.33557/mbia.v18i1.326 ◽

2019 ◽

Vol 18 (1) ◽

pp. 76-84

Author(s):

Muhammad Idris ◽

Dian Novita Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Random Sampling ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Collection Method ◽

Analysis Techniques ◽

Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

Download Full-text

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Kabupaten Aceh Tengah)

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v3i2.8230 ◽

2017 ◽

Vol 3 (2) ◽

pp. 182-195

Author(s):

Loli Efendi ◽

Darwanis Darwanis ◽

Syukriy Abdullah

Keyword(s):

Information Technology ◽

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Financial Reporting ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Policy Makers ◽

Regional Finance

This study aims to examine the effect of the quality of regional apparatus, the utilization of information technology, and the supervision of regional finance on the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. The population of this study is all and agencies in the Central Aceh District. A total of 28 Regional Working Units, consisting of 3 officers (i.e., Head of the Office or the Budget User, Head of Accounting Department, and accounting staff) were selected as the respondents of the study. The data are gathered using the questionnaires and analysed using the Multiple Linear Regression Analysis. The results showed that the quality of the regional apparatus, the utilization of information technology, and the supervision of regional finance significantly affected the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. This findings implied that in order to improve the quality of local financial reporting, the policy makers should focus on ensuring the quality of regional apparatus, the utilization of information technology, and the supervision of regional financial management.Penelitian ini bertujuan untuk menguji pengaruh kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara parsial terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Populasi dalam penelitian ini adalah seluruh institusi/lembaga yang meliputi kantor, dinas dan badan pada Kabupaten Aceh Tengah. Sebanyak 28 SKPK (Satuan Kerja Perangkat Kabupaten) dan untuk masing-masing SKPK terdiri dari 3 orang yang terdiri dari kepala SKPK atau Pengguna Anggaran, kepala bagian akuntansi dan staf bagian akuntansi sebagai responden penelitian. Data dalam penelitian dikumpulkan melalui penyebaran kuesioner kepada responden dan kemudian dianalisis dengan menggunakan Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Temuan ini menyiratkan bahwa untuk meningkatkan kualitas pelaporan keuangan daerah, pembuat kebijakan harus fokus untuk memastikan kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan pengelolaan keuangan daerah.

Download Full-text

Pengaruh Produk Domestik Regional Bruto dan Jumlah Penduduk Terhadap Pendapatan Asli Daerah Kabupaten Mimika

Journal of Economics and Regional Science ◽

10.52421/jurnal-esensi.v1i1.135 ◽

2021 ◽

Vol 1 (1) ◽

pp. 40-53

Author(s):

Mawar Mawar ◽

Siska Sroyer

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Asset Management ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Management Agency ◽

Insignificant Effect

This study aims to analyze the significance of the influence of GDP and Population partially on the Original Income of Mimika Regency, and to analyze the significance of the influence of GDP and Population simultaneously on the Original Income of Mimika Regency. The data used in this study are secondary data obtained from BPS Mimika Regency and Mimika District Financial and Asset Management Agency. To analyze the data used multiple linear regression analysis. The results showed that: (a) GDP had a negative and insignificant effect on the Original Revenue of Mimika Regency; (b) The number of residents has a positive and significant effect on the Original Income of Mimika Regency; (c) GDP and Population simultaneously have a significant impact on the Original Revenue of Mimika Regency.

Download Full-text

LO080: Performance and proximity: exploring resident factors that impact the quality of work-based assessments

CJEM ◽

10.1017/cem.2016.117 ◽

2016 ◽

Vol 18 (S1) ◽

pp. S57-S58

Author(s):

W. Cheung ◽

N. Dudek ◽

T.J. Wood ◽

J.R. Frank

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Clinical Performance ◽

Linear Regression Analysis ◽

Dependent Measure ◽

Resident Performance ◽

Service Group ◽

Proxy Measure ◽

Quality Assessments

Introduction: Much of the literature investigating the challenges associated with completing high quality work-based assessments (WBAs) have raised specific concerns over the appropriate documentation of assessments of underperforming trainees or trainees in difficulty. The purpose of this study was to examine the relationship between resident performance and the quality of assessments documented by supervisors on Daily Encounter Cards (DECs). The effect of trainee proximity (i.e. on-service versus off-service status) on this relationship was also examined. Methods: A series of DECs from the Department of Emergency Medicine at the University of Ottawa was scored by two raters using the Completed Clinical Evaluation Report Rating (CCERR). The CCERR is a 9-item instrument that has previously demonstrated reliable ratings and the ability to discriminate the quality of completed DECs. A proxy measure of resident performance was calculated by averaging the scores across performance items on the DEC to produce a “mean DEC rating”. Linear regression analysis was conducted with “mean DEC rating” as the independent measure and CCERR score as the dependent measure. Separate linear regression analyses were repeated for DECs completed for on-service versus off-service residents. Results: Linear regression analysis demonstrated a small but significant inverse relationship between mean DEC rating and CCERR score (p<0.001, r=-0.184), suggesting that when residents performed poorly, their supervisors tended to document higher quality assessments, and conversely, when residents performed well, their supervisors provided lower quality assessments. Further analysis demonstrated that this relationship was present for the on-service group (p<0.001, r=-0.24). However, no relationship was observed in the off-service group (p=0.62, r=-0.05). Conclusion: Resident performance and trainee proximity are important factors impacting the quality of documented clinical performance assessments. Greater attention needs to be given to determining ways of improving the quality of assessments reported for residents who are appropriately progressing in their clinical competence as well as for off-service trainees.

Download Full-text

Predictors of problematic Internet use in school going adolescents of Bhavnagar, India

International Journal of Social Psychiatry ◽

10.1177/0020764019827985 ◽

2019 ◽

Vol 65 (2) ◽

pp. 151-157 ◽

Cited By ~ 5

Author(s):

Sneha B Vadher ◽

Bharat N Panchal ◽

Ashok U Vala ◽

Imran J Ratnani ◽

Kinjal J Vasava ◽

...

Keyword(s):

Quality Of Life ◽

Regression Analysis ◽

Linear Regression ◽

Sleep Quality ◽

Internet Use ◽

Linear Regression Analysis ◽

Poor Quality ◽

Problematic Internet Use ◽

Quality Of Sleep

Background: Problematic Internet use (PIU) is the inability of individuals to control their Internet use, resulting in marked distress and/or functional impairment in daily life. Aim/Objective: We assessed the frequency of PIU and predictors of PIU, including social anxiety disorder (SAD), quality of sleep, quality of life and Internet-related demographic variables among school going adolescents. Methods: This was an observational, single-centered, cross-sectional, questionnaire-based study of 1,312 school going adolescents studying in Grades 10, 11 and 12 in Bhavnagar, India. Every participant was assessed by a pro forma containing demographic details, questionnaires of Internet Addiction Test (IAT), Social Phobia Inventory (SPIN), Pittsburgh Sleep Quality Index (PSQI) and Satisfaction With Life Scale (SWLS) for PIU severity, SAD severity, Quality of Sleep assessment and Quality of Life assessment, respectively. The statistical analysis was done with SPSS Version 23 (IBM Corporation) using chi-square test, Student’s t test and Pearson’s correlation. Multiple linear regression analysis was applied to find the predictors of PIU. Results: We found frequency of PIUs as 16.7% and Internet addiction as 3.0% among school going adolescents. Participants with PIU are more likely to experience SAD ( p < .0001), poor quality of sleep ( p < .0001) and poor quality of life ( p < .0001). There is positive correlation between severity of PIU and SAD ( r = .411, p < .0001). Linear regression analysis shows PIU can be predicted by SAD, sleep quality, quality of life, English medium, male gender, total duration of Internet use, monthly cost of Internet use, education, social networking, gaming, online shopping and entertainment as purpose of Internet use. Conclusion: Participants with PIU are more likely to experience SAD, poor quality of sleep and poor quality of life.

Download Full-text

Nutritional status and quality of life in diabetic patients on hemodialysis: a cross-sectional study from Palestine

Journal of Health Population and Nutrition ◽

10.1186/s41043-021-00255-w ◽

2021 ◽

Vol 40 (1) ◽

Author(s):

Eba’a Hafi ◽

Ro’ya Soradi ◽

Sarah Diab ◽

Ahmad M. Samara ◽

Marah Shakhshir ◽

...

Keyword(s):

Quality Of Life ◽

Regression Analysis ◽

Linear Regression ◽

Nutritional Status ◽

Linear Regression Analysis ◽

Cross Sectional Study ◽

Diabetic Patients ◽

Sectional Study ◽

Cross Sectional

Abstract Background End-stage renal disease (ESRD) is a leading cause of death and morbidity worldwide. Malnutrition is a common problem among hemodialysis (HD) patients that negatively impacts their prognosis and is linked to an increase in morbidity and mortality in these patients, as well as a decrease in their quality of life (QOL). In this study, we aimed to evaluate the QOL and to investigate factors that can influence it, including nutritional status, as well as socio-demographic factors, among Palestinian diabetic patients on HD therapy. Methods This was a cross-sectional study that occurred at a large hemodialysis center in Palestine. Malnutrition was assessed by the malnutrition-inflammation scale (MIS), and the quality of life was evaluated by using the EuroQoL five-dimensional instrument (EQ-5D). Multivariable linear regression analysis was carried out to look at the effect of multiple variables on QOL. Results A total of 118 diabetic patients on HD were included. Of these, 66.9% were male, and 60.2% were aged 60 years or higher. Having multiple comorbid diseases (p=0.004) and having been on HD for >4 years (p=0.003) were significantly associated with a higher MIS score, whereas living alone (p=0.037) and having been on HD for >4 years (p=0.002) was significantly associated with lower EQ-5D score. We also observed a significant association between the MIS score and the EQ-5D score(r=−0.616, p<0.001). Multiple linear regression analysis demonstrated that diabetic hemodialysis patients who lived within a family household were positively correlated with the QOL score (standardized coefficient, 0.178; 95% confidence interval (CI), 0.042 to 0.372; p = 0.015), and MIS score was significantly and negatively correlated with QOL scores (standardized coefficient, −0.587; 95% CI, −0.047 to −0.028; p < 0.001). Conclusions We found that malnutrition was associated with a lower QOL score among diabetic patients on HD. We recommend general practitioners, dietitians, nephrologists, and nurses to make plans that pay more attention to this group of patients who show evidence of malnutrition. Patients on dialysis for ≥ 4 years, patients who live alone, and those suffering from multiple co-morbid diseases should receive special care due to their higher risk of being impacted by this problem.

Download Full-text

AGAMA DAN FILANTROPI: PENGARUH PROMOSI TERHADAP MINAT MASYARAKAT MENJADI FILANTROPIS ZAKAT (MUZAKKI) PADA LEMBAGA AMIL ZAKAT DI KOTA AMBON

RELIGI JURNAL STUDI AGAMA-AGAMA ◽

10.14421/rejusta.2020.1601-05 ◽

2020 ◽

Vol 16 (1) ◽

Author(s):

Rosna Kurnia ◽

Dety Aryani Relubun ◽

Wahyu Ismail Kurnia ◽

Roni Ismail

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Data Collection ◽

Linear Regression Analysis ◽

Life Quality ◽

Literary Study ◽

Simple Linear Regression ◽

Muslim Majority ◽

Promotion Effort

Each religion obliges its followers to do philanthropy deed. Zakat is one of philanthropy tenets in Islam. In Islam, zakat is believed to be one of the vital instruments in an effort to eradicate poverty, decrease unemployment rate, and improve the life quality of society. As Muslim majority country, Indonesia rightly need to optimize the zakat philanthropy program through stimulating people's inclination to become loyal zakat philanthropist or Muzakki in one of the Zakat collection agencies in Indonesia. This research, therefore, is aiming at analyzing the influence of promotion on forming people's interest in becoming Muzakki in one of the Zakat agencies in Ambon, Maluku province. The quest was particularly conducted in YAKESMA Zakat Agency in Ambon. The data collection processes were literary study, interview, and questionnaire allotment regarding the research. As for the data analyzing, the simple linear regression analysis was used with variables consisting of promotion scale and people's proclivity of 25 out of 154 respondents. The outcome of the research indicated that the promotion scale has a significant improvement of people's proclivity to become Muzakki or zakat philanthropist in YAKESMA Zakat agency in Ambon. The promotion effort contributed 78.9 percent in forming Ambonese’s proclivity to become loyal zakat philanthropist (Muzakki) in YAKESMA Zakat agency in Ambon.

Download Full-text

PENGARUH DIMENSI EKUITAS MEREK TERHADAP MINAT BELI PADA KERTANEGARA GUEST HOUSE MALANG

Manajemen Bisnis ◽

10.22219/jmb.v5i2.5374 ◽

2018 ◽

Vol 5 (2) ◽

Author(s):

Ervan Ade Wardani

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Brand Equity ◽

Linear Regression Analysis ◽

Brand Association ◽

Quality Dimension ◽

Guest House ◽

Perception Of Quality ◽

Research Show

Intention this research is to test dimension of equity brand have an effect to enthusiasm buy at Guest House Kertanegara Malang and to test brand equity influence to enthusiasm buy at Guest House. Population in this research are guest using service of Guest House Kertanegara, by using technique of convenience purposive sampling. Sample size 100 respondents. Technique analysis is linear regression analysis by using test of regression doubled linear. The result of research show that linear regression analysis is positive relationshio between the brand equity and enthusiasm., test t test and f test, indicating that brand equity have influence of significant to enthusiasm buy. Between awareness brand, brand association, perception of quality, dimension brand and loyality owning most influence significan is awareness of brand, brand association, perception of quality of, and brand loyality.

Download Full-text