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PENGARUH CAPITAL ADEQUACY RATIO (CAR), FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSETS (ROA) DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERATING (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA) Evinta Amalia Nurhidayah; Fandil Fandil; sukarsono sukarsono
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 2 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i2.285

Abstract

Abstract. The phenomenon discussed in this research is the decrease of ROA which is the benchmark of banking performance. Besides, there is still gap result from previous research about Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets, so this research add Non Performing Financing variable as moderating variable. The purpose of this study is to analyze and prove empirically the influence of Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets and to analyze and prove empirically influence Non Performing Financing in moderating between Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets. The population of this study is the Sharia Commercial Bank listed on the Indonesia Stock Exchange with a total sample of nine Sharia Commercial Banks listed on the Indonesia Stock Exchange for the period 2009-2016. Moderating Regression Analysis. The results of this study prove that Capital Adequacy Ratio has no effect on Return On Assets. Financing to Deposit Ratio has a significant effect on ROA. Non Performing Financing can moderate the influence between Capital Adequacy Ratio to Return On Assets. Non Performing Financing can not moderate the influence between Financing to Deposit Ratio to Return On Assets.
DRIVING EMPLOYEE PERFORMANCE: COMPENSATION, MOTIVATION, AND WORK FACILITIES AS KEY LEVERS Evinta Amalia Nurhidayah; Sinar Hubtriyan Ade; Sukarsono Sukarsono
JURNAL STIE SEMARANG Vol 18 No 2 (2026): JURNAL STIE SEMARANG
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v18i2.868

Abstract

Abstract. This study aims to examine the effect of compensation, motivation, and work facilities on employee performance at the Agriculture and Food Office of Kendal Regency. Employee performance is a key determinant of organizational success, yet prior studies show inconsistent findings regarding the influence of these variables. This research uses a quantitative approach with a saturated sampling technique involving 35 employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results show that compensation, motivation, and work facilities each have a positive and significant effect on employee performance, both partially and simultaneously, with the three variables explaining 60.1% of the variance in performance. These findings confirm that adequate compensation, strong motivation, and supportive work facilities are essential for sustaining high employee performance and provide practical implications for public sector human resource management.