scholarly journals PERANAN LAPORAN KEUANGAN DALAM KEBIJAKSANAAN PEMBERIAN KREDIT KEPADA CALON NASABAH PADA PT. BPR BATANG KAPAS

2018 ◽  
Author(s):  
Ananda Rahmi Shanjaya ◽  
Doni Marlius
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Qualitative Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Net Income ◽  
Financial Statement Analysis ◽  
Operating Income ◽  
Operating Profit

The objective to be achieved in this study is to find out how the financial statement analysis of PT. BPR Batang Kapas in giving credit to prospective customers. In analyzing data, the author uses qualitative data analysis as a research method that explains descriptively about the role of financial statements in the policy of giving credit to prospective customers of PT. BPR Batang Kapas. Research Results The total operating income of PT. BPR Batang Kapas in 2015 was Rp. 4,127,157,198 while in 2016 it was Rp. 4,614,930,633. While the operating profit and loss of PT. BPR Batang Kapas in 2015 was IDR 552,086,280 and in 2016 was IDR 627,180,472. it can be seen that the national financial profit of PT. BPR Batang Kapas has increased by Rp 75,094,192. It is clear that PT. BPR Batang Kapas benefited from 2015 to 2016. Both in terms of the amount of operating income, operating income or net income at PT. BPR Batang Kapas. But based on the data on the ratio of Liquidity, Solvability, and Profitability see the percentage that exists at PT. BPR Batang Kapas, there is a possibility that credit can be given to prospective customers.

scholarly journals Pengaruh Pendapatan Operasional terhadap Laba Bersih pada Bank Muamalat Indonesia Tbk. Periode 2015-2020

2021 ◽  
Vol 5 (2) ◽  
pp. 260-272
Author(s):  
Evita Septiani Jaenab ◽  
Ghina Fatimatuzzahro ◽  
Salsabila Gita Tsanya ◽  
R. Deden Adhianto
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Net Income ◽  
Simple Linear Regression ◽  
Operating Income ◽  
Independent Variables ◽  
Net Profit

This study aims to determine the effect of operating income on net income at Bank Muamalat Indonesia Tbk. The period 2015 to 2020. The research method used is an associative quantitative method using secondary data in the form of the financial statements of Bank Muamalat Indonesia which are publicly registered with the Financial Services Authority. Hypothesis testing using simple linear regression analysis through t-test with a view to knowing the effect of independent variables on the dependent variable. The results of this study that the Operating Income variable on Net Profit has a correlation value or relationship (R) of 0.856 (Very Strong), and the value of the Determination Coefficient or R Square of 0.732 in other words the effect is 73.2%, meaning that the X variable (Operational Income) has an effect on on the variable Y (Net Profit) at Bank Muamalat Indonesia Tbk. While the remaining 26.8% is determined by other variables not examined by researchers, namely Non-Operational Income.

scholarly journals Peran Tatanan Bahasa Daerah Terhadap Perkembangan kepribadian dan Tingka Laku Masyarakat Suku Jawa

2019 ◽  
Author(s):  
Ririn Rachmanti
Keyword(s):  
Data Analysis ◽  
Character Education ◽  
Research Method ◽  
Qualitative Data ◽  
Analysis Techniques ◽  
And Behavior ◽  
Regional Languages ◽  
Local Languages

A person's personality develops due to the influence of innate personality and the environment, in Javanese local languages affect the development of personality and ethics in behavior. The purpose of this paper is to describe the role of regional languages in the development of personality and behavior of Javanese tribal people. The research method used is a case study, by utilizing data obtained through qualitative data analysis techniques. The results showed that good personality traits can be formed through the use of good regional languages. The benefits of research are as the basis of a corroborating theory for character education through Javanese language.

Sachiko Corporation: A Case in International Financial Statement Analysis

2008 ◽  
Vol 23 (1) ◽  
pp. 77-101 ◽  
Author(s):  
Mahendra R. Gujarathi
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Business Environment ◽  
Financial Statement ◽  
Japanese Company ◽  
Financial Statement Analysis ◽  
International Context ◽  
Profitability Ratios

Sachiko is a comprehensive case on financial statement analysis within an international context. Upon reviewing the financial statements and relevant footnotes of Sachiko Corporation, a Japanese company, and U.S.-based Radiance Inc., you are required to restate the two companies' financials to evaluate whether the revised ratios are consistent with each company's strategy and business environment and, subsequently, to recommend the better investment prospect. The case provides a forum for you to examine the role of environmental differences (cultural, institutional, business, and financial reporting) in interpreting the risk and profitability ratios in an international context.

scholarly journals Peranan Customer Service Dalam Meningkatkan Pelayanan Kepada Nasabah Pada PT. BPD Sumatera Barat Cabang Pasar Raya Padang

2021 ◽  
Author(s):  
Putri Natasya ◽  
Doni Marlius
Keyword(s):  
Data Analysis ◽  
Customer Service ◽  
Research Method ◽  
Qualitative Data ◽  
Theory And Practice ◽  
Qualitative Data Analysis ◽  
Analysis Methods ◽  
Data Analysis Methods

This study aims to know the role of customer service in improving service to customers at PT. BPD Sumatera Barat Cabang Pasar Raya Padang. In analyzing the data, the author uses qualitative data analysis methods as a research method that explains in depth the role of customer service in improving services to customers at PT. BPD Sumatera Barat Cabang Pasar Raya Padang. The method of analysis is viewed from two different aspects, namely between theory and practice. The results of the research on the role of customer service in providing information are very good and customers are very satisfied with the services provided by customer service.

scholarly journals Debiasing halo effect: auditor reputation and the role of auditing learning on financial statements user trust

2020 ◽  
Vol 7 (6) ◽  
pp. 33-41
Author(s):  
Radian Sri Rama ◽  
Sutrisno T ◽  
Erwin Saraswati ◽  
Aulia Fuad Rahman
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Financial Statements ◽  
Halo Effect ◽  
Anova Test ◽  
Big Four ◽  
User Trust ◽  
Auditor Reputation

The purpose of this study was to examine the effect of auditor reputation (big four and non-big four) and auditing learning (with audit learning and without audit learning) on the trust of users of financial statements. Testing the influence of the auditor's reputation and learning will show a halo effect on users of financial statements. The research method used was an experiment. Participants were 102 students. Data analysis was performed with the two-way Anova test. The results showed a halo effect so that the auditor's reputation and audit learning affected the users of financial statements.

scholarly journals Evaluation of Internal Control Activities Operating Income On Technical Implementation Unit (UPTD) Terminal Joyoboyo Surabaya

2018 ◽  
Vol 1 (2) ◽  
pp. 131-145
Author(s):  
Yanna Ika Pratiwi ◽  
Supartini Supartini
Keyword(s):  
Data Analysis ◽  
Quantitative Analysis ◽  
Internal Control ◽  
Research Method ◽  
Qualitative Data ◽  
Accounting System ◽  
Qualitative Data Analysis ◽  
Operating Income ◽  
Analysis Techniques

This study aims to determine whether the application of internal control activities on operating income has been running effectively. This research method using quantitative analysis of the factors which is causing a problem, for that we need the internal control over operating income, and using qualitative data analysis techniques in order to determine as to whether the evaluation of internal control penapatan reception operations have been implemented effectively. The results of this study indicate that the implementation of the internal control on the Terminal UPTD Joyoboyo can not be implemented, the implementation of internal control can only be done if the amendment to the accounting system as well as the separation of the functions necessary to anticipate the implications fungsi.Sebagai geminating expected by the authors is the need to change the system accounting is centralized to decentralized, monitoring needs to be optimized, it is expected the separation of the functions to avoid geminating functions.

scholarly journals An evaluation of bank acquisition using an accounting based measure: a case of Amalgamated Bank of South Africa and Barclays Bank Plc.

2017 ◽  
Vol 12 (1) ◽  
pp. 160-165
Author(s):  
Mbuyiseni Goodlife Ntuli
Keyword(s):  
South Africa ◽  
Research Method ◽  
Primary Source ◽  
Financial Statements ◽  
Share Price ◽  
Financial Statement ◽  
Analysis Method ◽  
Financial Statement Analysis ◽  
Better Than

In 2005, Barclays Bank Plc acquired 56.4 percent stake of Amalgamated Bank of South Africa (ABSA). The performance of this acquisition has never been evaluated. Therefore, the purpose of this article is to evaluate the performance of the acquired ABSA through an accounting based measure. The primary source of data was the 2004-2015 ABSA audited financial statements. The audited financial statements are publicly available. The period 2004-2015 includes a period before, during and after the acquisition. In this article, a financial statement analysis method through accounting based measure was the preferred research method. The financial statement analysis method was preferred because of its strength and ability to assess viability, stability and profitability by using formulae, ratios and calculations. Therefore, this article used financial formulae and ratios as acceptable accounting based measures to evaluate the performance of the acquired ABSA. The major finding is that the acquired ABSA is doing better than at the pre-acquisition stage and the share price of the acquired ABSA has been increasing since 2005 to 2015.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH SEBELUM DAN SESUDAH MELAKUKAN SPIN-OFF (STUDI PADA BANK BTPN SYARIAH)

2020 ◽  
Vol 5 (1) ◽  
pp. 149-158
Author(s):  
Zata Ghaisani Mazaya ◽  
Rulfah M Daud
Keyword(s):  
Data Analysis ◽  
Social Science ◽  
Test Data ◽  
Research Method ◽  
Secondary Data ◽  
Financial Statement ◽  
Operating Income ◽  
Paired Sample ◽  
Normality Test ◽  
Before And After

This study aims to determine whether there are differences in the performance of Public Islamic Bank (BTPN Syariah)  before  and  after  spin-off.  The  financial  ratios  used  are  CAR (Capital  Adequancy  Ratio),  NPF  (Non Performing Finance), FDR (Financing to Desposit Ratio), BOPO (Operating Expenses to Operating Income), and ROA (Return On Asset). The research method used in this research is descriptive comparative. Type of data used is secondary data in the form of quarterly financial statement of BTPN Syariah, quarter 1 2011 until with quarter 3 2014 for data before spin-off and quarter 4 2014 for data after spin-off. Data analysis was done by using Normality Test and Paired Sample T-Test. Data is processed by using SPSS (Statistical Pakage for Social Science) 25th version. The results of this study showed that at the ratios of BOPO there is no difference between before and after spin-off. While in the ratios of CAR, NPF, FDR and ROA there are difference between before and after spin-off

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

What's Happening to Profits at Cazenovia Creations?

2013 ◽  
Vol 8 (1) ◽  
pp. 24-29 ◽  
Author(s):  
Margaret Garnsey ◽  
Andrea Hotaling
Keyword(s):  
Financial Analysis ◽  
Financial Statements ◽  
Internal Controls ◽  
Net Income ◽  
Database Query ◽  
Microsoft Access ◽  
Level Data ◽  
Query Tool ◽  
Transaction Level

ABSTRACT In this case, students assume the role of an accounting professional asked by a client to investigate why net income is not as strong as expected. The students must first analyze a set of financial statements to identify areas of possible concern. After determining the areas to investigate, the students use a database query tool to see if they can determine causes by examining transaction level data. Finally, the students are asked to professionally communicate their findings and recommendations to their client. The case provides students with experience in using query-based approaches to answering business questions. It is appropriate for students with basic query and financial analysis skills and knowledge of internal controls. A Microsoft Access database with transaction details for the final seven months of the current year as well as financial statements for the current and prior year are provided.

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