scholarly journals Analisis Laporan Keuangan Dalam Menilai Kesehatan Kinerja Keuangan Perusahaan Pada Pt. Bank Perkreditan Rakyat (BPR) Jateng Tahun 2013-2017

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Haninditya Nurullasari ◽  
Nanang Yusroni ◽  
Ernawati Budi Astuti
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Quantitative Descriptive Analysis ◽  
Operating Income ◽  
Central Java ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Quantitative Descriptive

Abstract This study aims to determine the level of soundness of the company's financial performance from PT. BPR in 2013-2017 using ratio analysis of capital, profitability and liquidity factors. The data analysis technique used is a quantitative descriptive analysis technique. Based on the results of data analysis and discussion shows that the financial health performance of PT. Central Java Rural Banks (BPR) in 2013-2017 viewed from the capital factor if calculated using the CAR ratio can be categorized as HEALTHY. When viewed from the profitability factor and calculated using the ROA ratio it is also categorized HEALTHY, but when seen the BOPO ratio of PT. Central Java Rural Bank in 2015-2017 is categorized as NOT HEALTHY because the resulting ratio is too high so it is inefficient. While the health level is seen from the liquidity factor of PT. Central Java Rural Bank is categorized as HEALTHY. Keywords: Soundness, Capital Adequacy Ratio (CAR), Return On Assets (ROA), Operating Expenses Against Operating Income (BOPO), Cash Ratio, Loan to Deposit Ratio (LDR) Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kesehatan kinerja keuangan perusahaan dari PT. BPR Jateng Tahun 2013-2017 dengan menggunakan analisis rasio dari faktor permodalan, rentabilitas dan likuiditas. Teknik analisis data yang digunakan adalah teknik analisis deskriptif kuantitatif. Berdasarkan hasil analisis data dan pembahasan menunjukkan bahwa kesehatan kinerja keuangan PT. Bank Perkreditan Rakyat (BPR) Jateng pada tahun 2013-2017 dilihat dari faktor permodalan apabila dihitung dengan menggunakan rasio CAR dapat dikategorikan SEHAT. Jika dilihat dari faktor rentabilitas dan dihitung dengan menggunakan rasio ROA juga dikategorikan SEHAT, namun apabila dilihat rasio BOPO PT. Bank Perkreditan Rakyat Jateng tahun 2015-2017 dikategorikan TIDAK SEHAT karena rasio yang dihasilkan terlalu tinggi sehingga tidak efisien. Sedangkan tingkat kesehatan dilihat dari faktor likuiditas PT. Bank Perkreditan Rakyat Jateng dikategorikan SEHAT. Kata Kunci : Tingkat Kesehatan, Capital Adequacy Ratio (CAR), Return On Assets (ROA), Beban Operasional Terhadap Pendapatan Operasional (BOPO), Cash Ratio, Loan to Deposit Ratio (LDR)

scholarly journals PENGARUH KELOMPOK MANAJEMEN PUNCAK TERHADAP FINANCIAL DISTRESS : STUDI KASUS PADA PERUSAHAAN PERBANKAN DI INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 88
Author(s):  
Moh. Baqir Ainun
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Control Variable ◽  
Capital Adequacy ◽  
Top Management ◽  
Return On Assets ◽  
Operating Income ◽  
Management Group ◽  
Analysis Technique ◽  
Capital Adequacy Ratio

This study aims to identify the influence between top management related to financial distress. This study uses data of banking who listed on the Indonesia Stock Exchange in 2016. The data analysis technique in this research using multiple regression analysis method with the control variable; Return on Assets (ROA), Operational Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Cash Ratio (CR). The study discusses to support the stewardship theory that considers the top management group to have a mandate to the shareholders to manage the company and maintain the organization. However, the differences in the structure of the top management group will not affect their motivation to avoid financial stress. The results showed that the top management group had no significant effect on financial distress. This result is also shown the condition and structure of the top management group in the company still has the same goal which is to avoid financial distress.

Upaya Meningkatkan Penguasaan Senam Ketangkasan Melalui Pendekatan Bermain dan Media Bantu dalam Pembelajaran Penjasorkes bagi Siswa SD Negeri 44 Ampenan

2020 ◽  
Vol 5 (2) ◽  
pp. 159
Author(s):  
Komalasari Komalasari
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Descriptive Analysis ◽  
Second Grade ◽  
Research Subjects ◽  
Quantitative Descriptive Analysis ◽  
Qualitative And Quantitative ◽  
Second Grade Students ◽  
Analysis Technique ◽  
Quantitative Descriptive

This study aims to improve mastery of dexterity gymnastics through playing approaches and assistive media in physical education learning for students. This research method uses a classroom action research method with research subjects namely students of class II SD Negeri 44 Ampenan. The research instrument used observation, interviews, and tests. The data analysis technique used in this research was qualitative and quantitative descriptive analysis. The results of this study indicate that the play approach and assistive media can increase interest, activeness, and dexterity gymnastics for the second grade students of SD Negeri 44 Ampenan.

scholarly journals Pengaruh Capital Adequacy Ratio dan Beban Operasional Terhadap Pendapat Operasional Terhadap Return on Asset Pada PT Bank Mandiri (Persero) Tbk

2020 ◽  
Vol 3 (2) ◽  
pp. 248-258
Author(s):  
Janudin Janudin ◽  
Siti Khotijah
Keyword(s):  
Statistical Analysis ◽  
Hypothesis Testing ◽  
Hypothesis Test ◽  
Regression Testing ◽  
Regression Equation ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Operating Income ◽  
Analysis Technique ◽  
Capital Adequacy Ratio

This study aims to determine the effect and impact of the Capital Adequacy Ratio (X1 ) and Operational Expenses on Operating Income (X2 ) on Return on Assets (Y) at PT Bank Mandiri (Persero). Tbk. The method used is explanatory research. The analysis technique uses statistical analysis with regression testing, correlation, determination and hypothesis testing. The results of the research conducted indicate that the Capital Adequacy Ratio (X1 ) does not have a significant effect on Return on Assets (Y), the determination value is 74.8%, the hypothesis test is obtained by count <ttable or (- 3.851 <2.571). Operational Expense on Operating Income (X2 ) has no significant effect on Return on Assets (Y) with a determination value of 97.1%, hypothesis testing is obtained tcount <ttable or (- 13.010 <2.571). Capital Adequacy Ratio (X1 ) and Operating Expenses to Operating Income (X2 ) simultaneously have a significant effect on Return on Assets (Y), the regression equation Y = 8,202 - 0.017X1 - 0.074X2 and a determination value of 97.4%, hypothesis testing is obtained with Fcount> Ftable or (73,717> 6,590). Abstrak Penelitian ini bertujuan untuk mengetahui Pengaruh Capital Adequecy Ratio (X1) dan Beban Operasional terhadap Pendapatan Operasional (X2) Terhadap Return on Asset (Y) Pada PT. Bank Mandiri (Persero). Tbk. Metode yang digunakan adalah explanatory research. Teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis. Hasil penelitian ini Capital Adequecy Ratio (X1) tidak berpengaruh signifikan terhadap Return on Asset (Y), nilai determinasi sebesar 74,8%, uji hipotesis diperoleh t hitung < t tabel atau (- 3,851 < 2,571). Beban Operasional terhadap Pendapatan Operasional(X2) tidak berpengaruh signifikan terhadap Return on Asset (Y) dengan nilai determinasi sebesar 97,1%, uji hipotesis diperoleh t hitung < t tabel atau (- 13,010 < 2,571). Capital Adequecy Ratio (X1) dan Beban Operasional terhadap Pendapatan Operasional (X2) secara simultan berpengaruh signifikan terhadap Return on Asset (Y) diperoleh persamaan regresi Y = 8,202 - 0.017X1 - 0.074X2 dan nilai determinasi sebesar 97,4%, uji hipotesis diperoleh nilai F hitung > F tabel atau (73,717 > 6,590) Kata Kunci : Capital Adequacy Ratio, Beban Operasional terhadap Pendapatan Operasional, Return on Asset

scholarly journals FINANCIAL PERFORMANCE ANALYSIS FOR RETURN ON ASSETS WITH A MULTIPLE LINIER REGRESSION APPROACH

2020 ◽  
Vol 8 (2) ◽  
pp. 42-50
Author(s):  
Hendra H Dukalang
Keyword(s):  
Financial Performance ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Operating Income ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Spss Software ◽  
Asset Quality ◽  
Microsoft Office

This study aims to model the factors that affect the financial performance of Bank Muammalat, including Capital Adequacy Ratio (CAR), Earning Asset Quality (KAP), Operational Expenses to Operating Income (BOPO), and Financing to Deposit Ratio (FDR) to Return on Assets. (ROA) This research uses secondary data taken based on time series. The analysis technique in this study uses multiple linear regression using SPSS software version 20 and Microsoft Office Excel 2010. The results of this study indicate that partially the CAR and KAP partially do not have a significant effect on Return On. Assets, while Operational Expenses to BOPO and FDR partially have a significant effect on Return on Assets. Simultaneously, these four variables have a significant effect on Return on Assets at PT Bank Muamalat Indonesia. Based on the results of the Determination Coefficient test, the value of Adjusted R Square (R2) is 99.00%, this means that the amount of Return on Assets can be influenced and explained by the variables CAR, KAP, BOPO, and FDR, while the remaining 1% is explained by variables not examined in this study.

scholarly journals The Effect of Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Profitability (ROA) at PT. Bank Central Asia (BCA), TBK

2020 ◽  
Vol 1 (3) ◽  
pp. 121-126
Author(s):  
Rita Anggriani ◽  
Puji Muniarty Muniarty
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Central Asia ◽  
Sampling Method ◽  
Total Sample ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio

The purpose of this research is to find out and analyze whether there is an influence between Non Performing Loans and Capital Adequacy Ratio both partially and simultaneously on the Profitability (ROA) of PT. Bank Central Asia, Tbk. The approach taken in this research is associative and quantitative. The population of this study was all subjects at PT. Bank Central Asia (BCA), Tbk for 44 years, namely 1974-2018 with a total sample of 9 years, namely 2010-2018. The sampling method is a purposive sampling method. While the data analysis technique uses classical assumptions, multiple linear regression, hypothesis testing (t-test and F test) and the coefficient of determination. The results of this study prove that Non-performing Loans do not affect the Return On Assets. However, Capital Adequacy Ratio has a significant effect on Return On Asset. While simultaneously this study proves that Non-Performing Loans and Capital Adequacy Ratio affect the Return On Assets at PT. Bank Central Asia, Tbk.

scholarly journals Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada BPR di Jawa Tengah

2018 ◽  
Vol 10 (2) ◽  
pp. 290-306
Author(s):  
Yana Mulyana
Keyword(s):  
Quantitative Research ◽  
Capital Adequacy ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Operating Income ◽  
Simultaneous Test ◽  
Central Java ◽  
Capital Adequacy Ratio ◽  
Profit Growth

People's Credit Banks, commonly abbreviated as BPRs, are one type of bank known to serve micro, small and medium entrepreneurs with locations that are generally close to where people need them. Every company, both banks and non-banks at a time (a certain period) will report all of their financial activities. From this report, it will be read how the real condition of BPR, including weaknesses and strengths possessed. This research is quantitative research. The object of this research is all Rural Credit Banks in Central Java. Data collection techniques use documentation techniques. Hypothesis testing uses classical assumption test analysis, multiple regression analysis, simultaneous test, partial test and coefficient of determination. From the results of the study it can be concluded that 1) the ratio of non-performing loans has no significant effect on BPR profit growth in Central Java, 2) the loan to deposit ratio has a significant effect on BPR profit growth in Central Java, 3) the capital adequacy ratio has a significant effect on growth BPR profits in Central Java, 4) return on assets ratio has no significant effect on BPR profit growth in Central Java, 5) ratio of operating costs to operating income has a significant effect on BPR profit growth in Central Java, and 6) ratio of non-performing loans, loans to deposit ratio, capital adequacy ratio, return on assets and operating costs to operating income simultaneously have a significant effect on BPR profit growth in Central Java

Analisis Pengaruh Kecukupan Modal, Efisiensi Operasional Dan Likuiditas Terhadap Profitabilitas Bank BUMN Di Bursa Efek Indonesia Periode 2009-2013

2017 ◽  
Vol 24 (1) ◽  
pp. 11-24
Author(s):  
Ayik Muh Al Hasny ◽  
Christin Berlinhan Oey
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Analysis Method ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Operating Income ◽  
Capital Adequacy Ratio ◽  
Strong Relation

This study aims to examine the effect of the variables of Capital Adequacy Ratio (CAR), operational efficiency (ratio of operating expenses to operating income / BOPO) and liquidity (loan to deposit ratio / LDR) to profitability (return on assets / ROA)of state-owned bank in the Indonesia Stock Exchange in the period of 2009 -2013. There are four (4) samples in this research, which are: PT Bank Mandiri Tbk., PT Bank Rakyat Indonesia Tbk., PT Bank Negara Indonesia Tbk, and PT Bank BTN Tbk. Data analysis method used is multiple linear regression, after going through the classical assumption test to make sure there are no violations on multicolinearity, autocorrelation and heteroscedasticity. Based on the analysis, it is concluded that the variables CAR, BOPO and LDR, partially or simultaneously, significantly influences ROA of the state-owned bank in BEI. Of the three variables, it is proven that BOPO is the most dominant aspect that influences ROA. The coefficient of determination (R2) is of 0.795, means that the three variables have contributed to changes in the value of ROA of 79.5% and the contribution of other variables that are not observed in this study is 20.5%. While the value stimulant correlation coefficient (R) is 0.891 indicates that these three variables have a strong relation to the ROA of state-owned bank in BEI 2009-2013.

scholarly journals Kecukupan Modal, Pembiayaan Bermasalah, dan Efisiensi Operasional Sebagai Determinan dari Profitabilitas Bank Muamalat Indonesia Periode 2012-2017

2019 ◽  
Vol 19 (2) ◽  
pp. 131-148
Author(s):  
Yoni Elmadwita ◽  
Novi Mubyarto
Keyword(s):  
Operational Efficiency ◽  
Capital Adequacy ◽  
Research Subjects ◽  
Return On Assets ◽  
Financial Reports ◽  
Operating Income ◽  
Capital Adequacy Ratio ◽  
Financing Risk ◽  
Descriptive Approach ◽  
Quantitative Descriptive

This research aims to analyze the effect of capital adequacy, financing risk, and operational efficiency on the profitability of Bank Muamalat Indonesia. This research uses a quantitative descriptive approach, the object of research is the Capital Adequacy Ratio (CAR / KPMM) as a proxy for capital adequacy, Non-Performing Financing (NPF) as a proxy for financing risk, Operational Costs Operating Income (BOPO / REO) as a proxy for operational efficiency, and Return on Assets (ROA) as a proxy for profitability. The research subjects are the annual and quarterly financial reports of PT. Bank Muamalat Indonesia for the period 2012 - 2017. Methods of data analysis using multiple linear regression. The results showed that CAR had no significant effect on ROA. Meanwhile, NPF and BOPO have a negative and significant effect on ROA. Penelitian ini bertujuan untuk menganalisis pengaruh kecukupan modal, pembiayaan bermasalah, dan efisiensi operasional terhadap profitabilitas Bank Muamalat Indonesia. Penelitian menggunakan pendekatan deskriptif kuantitatif, Objek penelitian adalah Capital Adequacy Ratio (CAR/KPMM) sebagai proksi dari kecukupan modal, Non-Performing Financing (NPF) sebagai proksi dari pembiayaan bermasalah, Biaya Operasional Pendapatan Operasional (BOPO/REO) sebagai proksi dari efisiensi operasional dan Return on Asset (ROA) sebagai proksi dari profitabilitas. Subjek penelitian adalah laporan keuangan tahunan (Annual Report) dan triwulanan PT. Bank Muamalat Indonesia periode 2012 – 2017. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian diketahui bahwa CAR tidak berpengaruh signifikan terhadap ROA. Sementara itu, NPF dan BOPO mempunyai pengaruh negatif dan signifikan terhadap ROA.

scholarly journals ANALISIS KINERJA KEUANGAN BANK UMUM KONVENSIONAL DENGAN ASET TERENDAH DI INDONESIA PERIODE 2014-2017

2019 ◽  
Vol 23 (1) ◽  
pp. 19-28
Author(s):  
Jefri Thomi da Costa Boreel ◽  
Mintarti Ariani ◽  
Bambang Budiarto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Commercial Banks ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Operating Income ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
Interest Margin

This research aims to analyze the payback or Return on Assets (ROA) which has very significant effect against the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Performing Loan (NPL), Net Interest Margin (NIM), and operatingexpenses against the operating income (BOPO). This research uses population of 13 commercial banks with the lowest accounting assets in Indonesia for 2014-2017 period. In this research, the secondary data is taken in the form of the financialstatements of the bank starting from 2014 until 2017. Technique of data analysis in this study uses regression analysis panel where Return on Asset (ROA) as its dependent variabel and the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Performing Loan (NPL), Net Interest Margin (NIM), and operating expenses against operating income (BOPO) as its independent variabel. The results of this research provide evidence that Net Performing Loan (NPL), Net Interest Margin (NIM), and operating expenses against the operating income (BOPO) partially have significant influence towards Return on Asset (ROA) on 13 commercial banks, while Loan to Deposit Ratio (LDR), and the Capital Adequacy Ratio (CAR) partially do not havesignificant influence towards Return on Asset (ROA).

scholarly journals Upaya Meningkatkan Kesegaran Jasmani Melalui Pendekatan Bermain dalam Pembelajaran Pendidikan Jasmani bagi Siswa SMP Negeri 1 Bungku Timur Sulawesi Tengah

2020 ◽  
Vol 7 (4) ◽  
pp. 362
Author(s):  
Djumrah Djumrah
Keyword(s):  
Data Analysis ◽  
Action Research ◽  
Physical Fitness ◽  
Research Method ◽  
Descriptive Analysis ◽  
Learning Model ◽  
Quantitative Descriptive Analysis ◽  
Qualitative And Quantitative ◽  
Analysis Technique ◽  
Quantitative Descriptive

This study aims to determine the physical fitness of students who are taught through a learning model with a play approach. This study uses a classroom action research method. The subjects of this study were 26 students of Class IX SMP Negeri I Bungku Timur. The research instrument used tests and the data analysis technique used qualitative and quantitative descriptive analysis. The results of this study indicate that the learning model with a play approach has an impact on changes in motivation and levels of students' physical fitness. This is because they can learn while playing. With this activity, students' cognitive, affective and psychomotor abilities can develop optimally.

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