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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Hamirul, Hamirul -
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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NON PERFORMING LOAN (NPL) DAN RETURN ON ASSET (ROA) DI KOPERASI NUSANTARA MUARA BUNGO Rusnaini, Sasmita; Hamirul, Hamirul -; M, Ariyanto

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1056.239 KB) | DOI: 10.31955/mea.v3i1.80

Abstract

Artikel ini bertujuan untuk mengetahui Pengaruh Non Performing Loan (NPL) terhadap Return On Asset di koperasi Nusantara Muara Bungo, dengan menggunakan Metode deskriptif dengan pendekatan Kuantitatif. Hasil penelitian Dari hasil penelitian menunjukkan variabel NPL berpengaruh negatif dan signifikan terhadap ROA. Artinya, setiap perubahan yang terjadi pada variabel independen yaitu NPL akan berpengaruh pada ROA di Koperasi Nusantara KCP Muara Bungo. Secara parsial variabel NPL berpengaruh negatif terhadap ROA pada Koperasi Nusantara. Tanda negatif menunjukkan perubahan yang berlawanan atau berbanding terbalik, yaitu jika variabel (X) NPL meningkat maka variabel (Y) ROA akan menurun. Sebaliknya apabila variabel (X) NPL menurun maka variabel (Y) ROA akan meningkat .
Transparansi Penggunaan Dana Desa Dalam Rangka Meminimalisir Patologi Administrasi Hamirul, Hamirul -
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.874 KB) | DOI: 10.29407/jae.v4i2.12695

Abstract

This article aims to find out the realization of the use of Village Funds in the village agreed to unite the Rimbo Ilir sub-district, Tebo Regency, Jambi Province. By using the deskripif method with a qualitative approach. Data collection techniques used were interviews with informants as many as 10 people, then the data was analyzed using Trianggulasi. Research Results The use of Sepakat Bersatu village funds has been implemented in accordance with the existing rules in village financial reporting, namely by utilizing the Sikeudes application system, the implementation of the application was implemented in early 2017 in the use of village funds. planning stage and that which has been realized and pathologies be minimalilize . While efforts were made to overcome these obstacles, namely approaching the community directly or cooperating with the RT head of each RT in the Sepakat Bersatu Village. The second attempt was made by the Sepakat Bersatu village government in overcoming the constraints of a lack of understanding in the SISKEUDES application frontline namely conducting training for village communities and also consulting with the Village Community Empowerment Agency (PMD) Keywords: Realization, ADD, Sepakat Bersatu Village, Tebo.
Co-Authors M, Ariyanto Rusnaini, Sasmita