scholarly journals ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA BANK BPR HARAU PAYAKUMBUH

2019 ◽  
Author(s):  
Fauziah Latif ◽  
jhon fernos
Keyword(s):  
Operating Costs ◽  
Net Income ◽  
Operating Income ◽  
Operational Costs ◽  
Year 2013

From the BOPO ratio of BPR Harau Payakumbuh in 2012 the value of BOPO was 83.19%, in 2013 the value was 84.58%, in 2014 the value was 85.95%, in 2015 the value was 85.53%. That to measure the ability of operating income to cover operating costs, the smaller the BOPO the more efficient the bank is in controlling its operational costs, the greater the profits the bank will get. From the ratio of NPM BPR Harau Payakumbuh in 2012 the value was 14.53%, in 2013 the value was 13.34%, in 2014 the value was 12.03%, in 2015 the value was 12.37%. So that the bank's ability to decline in generating net income. If the bigger the better, but this can be used as a representative measure, because the profits obtained must also be compared with the amount of funds used to obtain the profit. From the ratio of ROA to Hajj Payakumbuh in 2012 the value is 2.84%, year 2013 ROA value is 2.61%, in 2014 the value is 2.48%, in 2015 the value is 2.29%. So the BPR of Harau Paykumbuh ROA decreases every year, although the performance of BPR Harau Payakumbuh remains good because its value is still above the average BI assessment. If the ROA is lower the bank will not be able to operate effectively and efficiently in utilizing the assets it has in generating profits. From the 2012 ROE ratio of BPR Harau Payakumubuh the value was 23.52%, in 2013 the value was 22.41%, in 2014 the value was 20.45%, and in 2015 the value was 18.22%. So from 2012 to 2015 there was a decline, so that the bank's ability to generate net income from capital was low. However, the ROE is still said to be good because the value is above the average BI assessment.

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Operating Costs ◽  
Net Income ◽  
Analysis Method ◽  
Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

Pengaruh Loan to Deposit Ratio Dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas Bank

2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Bella Aldama Faradilla ◽  
Filani Zikri Hassan ◽  
Soei Khim
Keyword(s):  
Regression Analysis ◽  
Commercial Banks ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significance Test ◽  
Operating Costs ◽  
Operating Income ◽  
Operational Costs ◽  
Main Target ◽  
Analysis Determination

Profitability is the ability or ability of banks to make a profit. The problem of profitability is very important because bank revenue is the main target that must be achieved by the bank because the main goal of the bank is to achieve profit. The higher the bank's profitability, the better the bank's performance. The formulation of the problem in this study are does the Loan to Deposit Ratio (LDR) affect profitability, Operational Income Operational Costs (BOPO) affect profitability and Loan to Deposit Ratio and Operational Income Operational Costs affect Profitability. Public Bank for the 2014-2019 period. Data were analyzed using the classic assumption test, multiple linear regression analysis, Determination analysis, simultaneous significance test (F test) and partial significance test (t-test). The results showed that the Loan to Deposit Ratio had a negative and significant effect on Profitabiltas. Operating Costs Operating Income has a negative and significant effect. Loan to Deposit Ratio and Operating Costs Operating Income has effect on profitability at commercial banks for the 2014-2019 period. Keywords : LDR, BOPO and profitability

scholarly journals Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year

2021 ◽  
Vol 2 (2) ◽  
pp. 75-88
Author(s):  
Gina Saila Sofiah ◽  
Yadi Janwari ◽  
Widiawati Widiawati ◽  
Vemy Suci Asih
Keyword(s):  
Statistical Method ◽  
Income Tax ◽  
Quantitative Approach ◽  
Operating Costs ◽  
Net Income ◽  
Operational Costs ◽  
Net Profit ◽  
Descriptive Method ◽  
Tax Expense

The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .

PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK SYARIAH

2019 ◽  
Vol 5 (2) ◽  
pp. 203-215
Author(s):  
Uum Helmina Chaerunisak ◽  
Dewi Kusuma Wardani ◽  
Zara Tri Prihatiningrum
Keyword(s):  
Capital Adequacy ◽  
Operating Costs ◽  
Cross Section Data ◽  
Return On Assets ◽  
Operating Income ◽  
Section Data ◽  
Normality Test ◽  
Operational Costs ◽  
Capital Adequacy Ratio ◽  
Collection Methods

This study aims to determine the effect of capital adequacy ratio,  financing to deposite ratio and operating costs of operating income on  healthy returns on. This study uses data which is a time series cross  section data from sharia banking statistics from 2015-2018 and 2019 (only  January to August because the most recent data) is registered with Otoritas Jasa Keuangan  (OJK). Data collection methods in this study used purposive sampling. Analysis of the data used is multiple linear regression. The classic assumption tests used in this study are the normality test, the  multicollinearity test, the heteroscedasticity test,  and the autocorrelation test. The results of this study indicate that the capital adequacy ratio does not affect the return on assets,  operational costs of operating income negatively affect the return on assets

scholarly journals Pengaruh dana pihak ketiga, biaya operasional pendapatan operasional (BOPO) dan kredit yang disalurkan terhadap kinerja keuangan pada sektor perbankan

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Noni Irma Br Hotang ◽  
Wilsa Road Betterment Sitepu ◽  
Rupiwita Munte ◽  
Serevina S
Keyword(s):  
Financial Performance ◽  
Total Sample ◽  
Third Party ◽  
Operating Costs ◽  
Sampling System ◽  
Financial Reports ◽  
Operating Income ◽  
Independent Variables ◽  
Operational Costs ◽  
Research Sector

This study aims to analyze the effect of third party funds, operational costs of operating income and loan to deposit ratio on financial performance to test the sampling system used sampling saturation. This research produces a sample of 26 companies and then multiplied by 3 years of the testing period, the total sample size obtained as much as 78 data, analysis in research using annual financial reports, taken from the research method of multiple linear regression, classical assumption test and hypothesis testing using the F test and t-test through the SPSS program. The results show that third-party funds, operational costs of operational income, and loans have no effect on the financial performance of banking companies during the 2015-2017 period. This is shown by the model in this study of 6.5% which can explain the variation of the independent variables, the remaining 93.5% is explained by other variables outside the model. The discrepancies in the results of previous studies are caused by several things such as differences in the study period, research sector, and the number of research sample Keywords: Third party funds, Operating costs, Operating income, Loans disbursed, financial performance

scholarly journals Pengaruh Pihak Ketiga, Biaya Operasional Pendapatan Operasional dan Kredit terhadap Kinerja Keuangan pada Sektor Perbankan di Bursa Efek Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 538-543
Author(s):  
Noni Irma Hotang ◽  
Rupiwita Munte ◽  
Serevina Simanjuntak
Keyword(s):  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Third Party ◽  
Operating Costs ◽  
Sampling System ◽  
Financial Reports ◽  
Operating Income ◽  
Operational Costs

The study was conducted to examine Third Party Funds, Operational Costs, Operational Income and Loans Disbursed on Financial Performance in the banking sector listed on the Indonesian Stock Exchange for the period 2015-2017. The sampling system used was saturated sampling. This study obtained a sample of 26 companies and then multiplied by 3 years of the test period, the total number of samples obtained was 78 data, which were analyzed in this study using annual financial reports taken from multiple linear regression research methods, classical assumption test and hypothesis test using the F test and T test using the SPSS program. Which parties to Third Party Funds, Operating Costs Operating Income (BOPO) and Loans Distributed simultaneously have a significant effect on financial performance to banking companies, through this research it could be that Third Party Funds, Operational Income Operational Costs (BOPO) and Loans Disbursed by the variables studied was 2.7% and the remaining 9.3% was presented by other factors, for example: EAR, LAR, NPL, Company Size, DER, Credit Ratio and other variables.

scholarly journals ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PERBANKAN YANG GO PUBLIC DI BURSA EFEK INDONESIA PADA TAHUN 2012 - 2016

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Astohar Astohar
Keyword(s):  
Significant Influence ◽  
Banking Sector ◽  
Capital Adequacy ◽  
Main Function ◽  
Going Public ◽  
Operating Income ◽  
Operational Costs ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Interest Margin

Banking plays a role in economic development, namely in spurring economic growth. The main function of the bank is as a financial intermediary from parties who have excess funds with those who lack funds. The existence of the banking sector has an important role, which in the life of the community mostly involves services from the banking sector. Banking profitability is a ratio to determine the financial performance of banks. Research from Ali and Laksono (2017) is still interesting to develop both the variables and the object of research. In this study, the variable capital adequacy ratio (CAR) added with consideration that there were still differences between researchers.This study took the object of banks going public on the Indonesia Stock Exchange. Banks that went public in 2016 were 43 banks. After checking as many as 26 banks that can be taken as samples through purposive random sampling technique. 17 banks that cannot be used as samples include going public in the year after 2012 and the absence of complete data. The analytical tool used is multiple regression equation test with the requirement to meet normal criteria and no classical assumption deviations occur.The results showed that the capital adequacy ratio (CAR), loan to deposit ratio (LDR), operational costs and operating income (BOPO) proved to have a negative and significant influence on banking profitability. Net interest margin (NIM) is proven to have a positive and significant influence on banking profitability. Non-performing loans (NPLs) are proven to have a negative and insignificant effect on banking profitability. Large variations in capital structure variables in banks that go public in Indonesia can be explained by variations in the variables of capital adequacy ratio (CAR), non-performing loans (NPL), loan to deposit ratio (LDR), operational costs and operating income (BOPO), net interest margin (NIM) is 92.3%.

scholarly journals ANALISIS PENGGUNAAN SISTEM BARCODE UNTUK MENDUKUNG PAPERLESS DALAM MENINGKATKAN KEUNTUNGAN FINANSIAL DAN OPERASIONAL

2019 ◽  
Vol 5 (1) ◽  
pp. 1-6
Author(s):  
Danny Ong
Keyword(s):  
Employee Performance ◽  
Cost Savings ◽  
Operating Costs ◽  
Business World ◽  
Operational Process ◽  
Financial Cycle ◽  
World Today ◽  
Operational Costs ◽  
Effectiveness And Efficiency ◽  
Physical Paper

The use of physical paper in the business world today has become a consideration as a waste that can affect the company's financial cycle. The saving of using documents without using physical paper is one way to reduce the company's operating costs, especially for companies that have offices and also some factories in running their businesses. The operational process of non-physical documents is supported by the use of barcodes so that the use of paper is very minimal and management can reduce the company's operational costs to the maximum. This study aims to make observations and analysis of barcode usage related to the effectiveness and efficiency in terms of employee performance and especially financial savings. The results of the study show that in terms of operational expenses of the company that there are benefits of cost savings on physical paper purchases and also employee performance is quite significantly increased in carrying out daily operations because entering data can be done semi-automatically.

scholarly journals PENGARUH FDR, NPF, CAR, DAN BOPO TERHADAP ROA PADA BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS)

2021 ◽  
Vol 1 (2) ◽  
pp. 145-157
Author(s):  
Nurul Ichsan Hasan ◽  
R. Rizny Anindya Reswanty
Keyword(s):  
Regression Analysis ◽  
Computer Program ◽  
Multiple Regression Analysis ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Microsoft Excel ◽  
Operating Income ◽  
Operational Costs ◽  
Capital Adequacy Ratio

This study analyzes the influence Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Capital Adequacy Ratio (CAR), Operational Costs and Operating Income Against Return On Assets (ROA) BPRS in Indonesia Period from 2010-September 2017. The data used in this study is. Sampling technique used in this research is purposive sampling. The method of analysis used in this study is Multiple Regression Analysis using the computer program Eviews Software version 9 and Microsoft Excel 2013. The results in this study show that Financing to Deposit Ratio (FDR), Non Performing Finance (NPF), Capital Adequacy Ratio  (CAR), and BOPO simultaneously have a significant effect on Return On Asset (ROA). Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) partially do not have a significant effect on Return On Aset (ROA).

scholarly journals Peran Biaya Operasional Dan Pendapatan Operasional Dalam Hubungan Pembiayaan Dengan Return On Asset Pada Bank Umum Syariah Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 165-182
Author(s):  
Linda Devy Ramadhani ◽  
Taufikur Rahman
Keyword(s):  
Financial Services ◽  
Quantitative Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operating Costs ◽  
Return On Assets ◽  
Operating Income ◽  
Regression Test ◽  
Stationary Test ◽  
Intervening Variables

This study aims to analyze the effect of mudharabah financing, murabahah financing, and ijarah financing on return on assets (ROA) with operating costs and operating income (BOPO) as intervening variables. This research is quantitative research using secondary data in panel data with a purposive sampling technique. The sample used is three Islamic commercial banks registered with the financial services authority from 2017 to 2020. Data analysis includes descriptive test, stationary test, regression test, classical assumption test, path analysis test, and Sobel test. The results of this study indicate that mudharabah financing and ijarah financing do not affect ROA. Murabahah and BOPO financing has negative and significant effects on ROA. BOPO did not mediate the effect of mudharabah, murabahah, and ijarah financing on ROA.

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