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Pengaruh Faktor Keuangan dan Non Keuangan terhadap Financial Sustainability Ratio Perbankan Nurhikmah, Suci; Rahim, Rida
Journal of Management and Business Review Vol 18, No 1 (2021)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i1.214

Abstract

The design of this study is the design of hypothesis testing. The population of this study includes all private non-foreign exchange national commercial banks for the period 2013-2019. The sample selection technique uses purposive sampling method and research data obtained by 18 banks. The data analysis method used is regression analysis with panel data. The results of this study indicate: Capital Adequacy Ratio (CAR) has negative and insignificant effect, then Non Performing Loans (NPL), Operating Costs to Operating Income (BOPO), Loan to Deposit Ratio (LDR), Inflation, and Company Size (Size) insignificant positive effect. While Return on Assets (ROA) is the only variable that has a positive and significant influence on the financial sustainability ratio (FSR). The adjusted R square value of 0.236, shows that the Financial Sustainability Ratio (FSR) is influenced by Loan to Deposit Ratio (LDR), Non Performing Loans (NPL), Return On Assets (ROA), Operating Costs to Operating Income (BOPO), Capital Adequacy Ratio (CAR), Inflation, and Company Size (Size) of 23.6%, while the remaining 76.3% is influenced by other factors not examined in this study. The results of this study can be used to carry out further research, and add insight into banking knowledge, particularly in banking financial performance. So that investors/customers can more easily make decisions with the information on the  financial performance of the company concered.
Pengaruh Gender Diversity, Dewan Direksi dan Komisaris, Capital Intensity, dan Kompensasi Eksekutif Terhadap Tax Aggressive Rahmatika, Dien Noviany; Mubarok, Abdulloh; Nurhikmah, Suci; Febriyanah, Winny Vidya
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 2 No. 2 (2022): Mei
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak adalah sumber pendapatan bagi negara yang berperan penting untuk melaksanakan dan meningkatkan pembangunan nasional dengan tujuan agar kemakmuran dan kesejahteraan masyarakat dapat meningkat. Pembayaran pajak yang dilakukan sesuai peraturan akan bertolak belakang dengan tujuan dari suatu perusahaan, yaitu memperoleh laba yang maksimal, maka dari itu perusahaan akan mengupayakan supaya dapat memperkecil beban pajak dengan cara melakukan tindakan agresivitas pajak. Metode analisis data menggunakan analisis regresi linier berganda. Data sekunder diperoleh dari perusahaan sektor barang konsumen primer menggunakan purposive sampling dengan jumlah sampel sebanyak 121 sampel selama 4 periode. Penelitian ini terdapat tiga variabel independen yaitu gender diversity dewan direksi dan komisaris, capital intensity, dan kompensasi eksekutif. Kemudian menggunakan variabel tax aggressive sebagai variabel dependen. Dari penelitian yang dilakukan diperoleh hasil bahwa gender diversity dewan direksi dan komisaris berpengaruh negatif dan signifikan terhadap tax aggressive, capital intensity tidak berpengaruh terhadap tax aggressive, dan kompensasi eksekutif tidak berpengaruh terhadap tax aggressive.
Analisis Sentimen pada Ulasan Aplikasi Wondr di Play Store dengan Metode Naïve Bayes Nurhikmah, Suci; Ramadani, Romi; Triyono, Gandung
Jurnal Algoritma Vol 22 No 2 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-2.2507

Abstract

The advancement of digital technology continues to drive innovation in the banking sector, particularly in the development of mobile banking services that are more responsive to customer needs. Bank Negara Indonesia (BNI) has responded to this demand by launching the Wondr application as a replacement for its previous BNI Mobile Banking platform, which has received a wide range of user feedback on the Google Play Store.This study was conducted to understand user opinions and perceptions regarding the Wondr application, with the aim of evaluating feedback that could serve as a strategic basis for enhancing BNI’s digital services. The approach employed sentiment analysis using the Naive Bayes Classifier, implemented in Python. The dataset consisted of 27,124 user reviews.The classification results revealed that 52.9% of the reviews were positive, 39.9% negative, and 7.2% neutral. The Naive Bayes model achieved an accuracy of 82%, although its performance in identifying neutral sentiment remained weak, as evaluated through precision, recall, and F1-Score metrics.These findings indicate that the Wondr application is generally well received by users, although certain aspects still require improvement. The study recommends further exploration of alternative classification algorithms such as Random Forest, Support Vector Machine (SVM), and Deep Learning methodologies, as well as the application of SMOTE techniques to address data imbalance, particularly in neutral sentiment classification.