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Journal : Responsibilitas

ANALISIS UNTUK MENGUKUR KINERJA KEUANGAN BANK PADA PD. BPR BKK KARANGMALANG SRAGEN ., SARSITI
Responsibilitas Vol 4, No 1 (2012): Responsibilitas 2012
Publisher : Universitas Surakarta

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Abstract

Bank performance can be measured in terms of performance management as a business manager and in terms of its financial performance can be seen from its financial statements. To determine the financial performance of a bank, by analyzing the financial statements of banks consisting of a balance sheet and income statement, using the liquidity ratio, solvency, and profitability ratios. Data analysis methods used by the author to analyze quantitative data using liquidity ratios, profitability ratios and the ratio solviabilitas. From the analysis of the liquidity ratio Quick ratio consisting of 109.47% over the past year concluded that Quick ratio ≥ 100% , so it is included in a healthy predicate, Loan to Deposit Ratio (LDR) ratio was 101.56% for the year concluded that the LDR ≤ 110%, so the predicate is included in a healthy, Loan to Assets Ratio ratio 82.57% a year, so it is included in a healthy predicate. The results of the analysis of the solvency ratio by using the Capital Adequacy Ratio (CAR) of 9.60%, it was concluded that the CAR ≥ 8 %, so the ratio of bank solvency considered healthy. The results of the analysis of the profitability ratio which consists of Return On Assets (ROA) ratio is 4.09% for the year, so the predicate is included in a healthy, Operating Expenses/Operating Income (BO/PO) ratio was 80.56% for the year, so the predicate is included in the healthy, Gross Profit Margin ratio was 24.12% for the year, so the predicate is included in the healthy, and the net profit margin ratio was 119.21% for the year, so it is included in a healthy predicate. Keywords;        analysis of liquidity ratios, solvency ratios, profitability ratios.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA AKUNTAN INTERN ., SARSITI
Responsibilitas Vol 3, No 2 (2011): Responsibilitas 2011
Publisher : Universitas Surakarta

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Abstract

The study aimed to determine the effect of (1) Motivation on Performance Accounting Intern (2) Job Satisfaction to Performance Intern Accountant. This study used a survey method. The population was Accountant Intern in the manufacturing industry in the city of Surakarta by using convenience sampling. By using SPSS statistical analysis, the results of hypothesis testing (t test) for motivation obtained t 3.438 with a significant level of 0.003 > 0.05. This shows that H0 is rejected and H1 successfully supported statistically. Job satisfaction showed tcount ttable is smaller than -1.105 and significant value 0.132>0.05 then H3 is not supported statistically successful. F test results produce the F-count of 3.109 and F-table of 2.93. This means that the F-count > F -table so it can be concluded that there is a significant effect of simultaneous independent variables on the performance of the internal auditor. The coefficient of determination (Adjusted R Square) is sebesat 0.239. This indicates that only 23.9 % of internal accounting performance variables can be explained by the motivation and job satisfaction, while the remaining 76.1 % is explained by other variables that are not used in this study. Keywords;   motivation , job satisfaction and performance Intern accountant.
PENGARUH MODAL TERHADAP SISA HASIL USAHA (Studi Kasus: KUD Lalung Jaya Karanganyar tahun 2008-2009) ., Sarsiti
Responsibilitas Vol 4, No 2 (2012): Responsibilitas 2012
Publisher : Universitas Surakarta

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Abstract

This study is a descriptive study, to obtain a picture of the influence of capital to the rest of the results of operations. The population used in this study are the financial statements of KUD Lalung Jaya Karanganyar 2008-2009. Data collection techniques used method of documentation, interviews, and observations. The data obtained and the analysis of test requirements. Technical analysis of the data used is multiple regression analysis, the F-test, t-test, and determination (R2). The results of the regression analysis to get the value of F>F or 195,532>19,0 (significance level of 5 %). Means between capital variable X is jointly affect business revenue (Y). Results obtained regression equation Y = -3284976320 + 0,258 X. The calculations show that t for capital X at 2,703<4,30, which means capital X significantly influence of net income (Y) (5% significance level). The coefficient of determination (R) 2 by 0,895 so that it can be said that the results of tests performed cuku give good results. The coefficient of determination is positive, it indicates that 89,5 % of the variation of net income can be explained by the variable capital while the remaining 10,5 % can be explained by other variables outside the model of this study. Keywords; Capital, and the rest of the results of operations.