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All Journal Performance : Jurnal Bisnis dan Akuntansi Journal of Management, Accounting, and Administration
Rahmat Zulkarnain
Universitas Bahaudin Mudhary Madura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Financial Performance Management at PT Bank Rakyat Indonesia (Persero) Tbk Period 2018 - 2022 Syaiful Anshori; Ainorrofiqie Ainorrofiqie; Nurul Hidayat; Hertin Khalifatun Nisa Arifah; Rahmat Zulkarnain
Journal of Management, Accounting, and Administration Vol. 2 No. 1: July - September 2025
Publisher : Institut Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i1.186

Abstract

Bank financial institutions are one of the important factors for a country's economy which functions as a collector and channeler of public funds. The bank's ability to increase overall efficiency and generate profits is a reflection of the bank's good financial performance management. This research aims to analyze financial performance management at PT Bank Rakyat Indonesia (Persero) Tbk. 2018-2022 period, by analyzing the influence of Operational Costs on Operating Income (BOPO), Non-Performing Loans (NPL) And Loans deposit Ratio (LDR) to Return On Assets (ROA). The data used in this research is the Time Series of PT quarterly report data. Bank Rakyat Indonesia (Persero) Tbk. Which recorded in data FSA period first quarter 2018- quarterly IV 2022, with data analysis techniques Which used is multiple linear regression using SPSS version 26. The results of the research show that both partial and simultaneous costs Operational Operating Income (BOPO), Non Performing Loans (NPL), Loan Deposits Ratio (LDR) has a significant effect on Return On Assets (ROA) on PT. People's Bank Indonesia (Persero) Tbk.
ANALISIS PRAKTIK PENCATATAN KEUANGAN UMKM DI ERA MODERN: STUDI KASUS DI KABUPATEN SUMENEP Wakik Wakik; Evi Nur Safitri; Fathirna Arifani; Faizah Fithriyah Amaliy; Latifatuz Zulfa; Rahmat Zulkarnain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5065

Abstract

UMKM memiliki peran penting dalam perekonomian Indonesia, namun masih lemah dalam praktik pencatatan keuangan. Penelitian ini bertujuan untuk melihat bagaimana praktik pencatatan keuangan UMKM di Kabupaten Sumenep pada era modern. Metode yang digunakan adalah kualitatif deskriptif dengan studi kepustakaan, menggunakan data dari jurnal, laporan pemerintah, BPS, dan sumber lain yang relevan. Hasil analisis menunjukkan bahwa sebagian besar UMKM di Sumenep belum memiliki pencatatan keuangan yang rapi dan masih mencampur keuangan pribadi dengan usaha. Hambatan yang dihadapi antara lain rendahnya pemahaman akuntansi, keterbatasan teknologi, dan budaya usaha tradisional. Namun, adanya dorongan digitalisasi, pelatihan, serta pertumbuhan ekonomi daerah menjadi faktor pendukung perbaikan. Pencatatan keuangan yang baik dapat membantu UMKM lebih mudah mengakses modal, menjaga keberlanjutan, dan meningkatkan daya saing.
Co-Authors Ainorrofiqie Ainorrofiqie Evi Nur Safitri Faizah Fithriyah Amaliy Fathirna Arifani Hertin Khalifatun Nisa Arifah Latifatuz Zulfa Nurul Hidayat Syaiful Anshori Wakik Wakik