Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Journal Of Business, Finance, and Economics (JBFE) Accounting Research Journal
Bhaktiar, R. Enough
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP PROFITABILITAS (RETURN ON ASSET) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Bhaktiar, R. Enough; Imeisya Fathoni, Putri
Accounting Research Journal Vol. 3 No. 1 (2024): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i1.837

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) baik secara parsial maupun simultan terhadap Return on Asset (ROA) perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling.Sampel yang digunakan adalah 24 perusahaan dari 47 perusahaan terdaftar di BEI yang menerbitkan laporan tahunan selesai dari 2019-2023. Teknik analisis data menggunakan analisis regresi data panel dan dengan Software STATA. Hasil penelitian menemukan bahwa NPL berpengaruh positif terhadap ROA di Bursa Efek Indonesia tahun 2019-2023. sedangkan LDR berpengaruh negatif dan signifikan terhadap ROA di Bursa Efek Indonesia tahun 2019-2023. Hasil penelitian NPL dan LDR memang berpengaruh terhadap ROA. Kata kunci: Non Performing Loan (NPL), Loan To Deposit Ratio (LDR), dan Profitabilitas (ROA)
Analisis Green Accounting Antara Kepedulian Dan Pemahaman Pelaku UMKM Jejen Jaenudin; Shiyammurti, Nastiti Rizky; Bhaktiar, R. Enough; Nugraha, Hari Satia; Mulyeni, Sri
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6625

Abstract

This study examines the understanding and concern of MSMEs towards Green Accounting. This study uses a qualitative descriptive method with data collection through interviews, observations and documentation. The informants in this study were business actors in Cimahi Tengah District, Cimahi City. The results of the study indicate that business actors' understanding situs slot gacor777 of Green Accounting is still lacking, as evidenced by the absence of records in the financial reports made regarding the budget or cost analysis of Green Accounting. The lack of knowledge of business actors is due to the lack of information received from both the government and other institutions. However, business actors already have an awareness of protecting the environment by sorting organic and non-organic waste by separating them in different places. Business actors record the cost of cleaning up waste as additional costs or variable costs, in addition to other forms of awareness that business actors already have by providing social assistance to the community around the place of business where this is part of the concern for the environment that has been carried out by business actors.
PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP PROFITABILITAS (RETURN ON ASSET) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Bhaktiar, R. Enough; Imeisya Fathoni, Putri
Accounting Research Journal Vol. 3 No. 1 (2024): Accounting Research Journal (September 2024 - February 2025)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v3i1.837

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) baik secara parsial maupun simultan terhadap Return on Asset (ROA) perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling.Sampel yang digunakan adalah 24 perusahaan dari 47 perusahaan terdaftar di BEI yang menerbitkan laporan tahunan selesai dari 2019-2023. Teknik analisis data menggunakan analisis regresi data panel dan dengan Software STATA. Hasil penelitian menemukan bahwa NPL berpengaruh positif terhadap ROA di Bursa Efek Indonesia tahun 2019-2023. sedangkan LDR berpengaruh negatif dan signifikan terhadap ROA di Bursa Efek Indonesia tahun 2019-2023. Hasil penelitian NPL dan LDR memang berpengaruh terhadap ROA. Kata kunci: Non Performing Loan (NPL), Loan To Deposit Ratio (LDR), dan Profitabilitas (ROA)
Co-Authors Imeisya Fathoni, Putri Jejen Jaenudin Mulyeni, Sri Nastiti Rizky Shiyammurti Nugraha, Hari Satia