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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Vincentia Devina
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Economics, Econometrics & Finance

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Analisis Pemberian Kredit Terhadap Pendapatan Vincentia Devina; Lusy Lusy
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 3 No. 1 (2020): Januari (2020) - Juni (2020)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.239 KB) | DOI: 10.26533/jad.v3i1.547

Abstract

This research aims to analyze the role of Rural Credit Banks (BPR) in Sidoarjo on MSME income. The number of samples in this study were 83 customers from 9 BPRs in Sidoarjo Regency in the 2019 period. This study used quantitative research methods and data processing using multiple regression. The results showed that sales and credibility affect the income of MSMEs in Sidoarjo Regency, while the provision of credit and credibility does not affect the income of MSMEs in Sidoarjo. Lending does not affect the income of MSMEs because MSMEs that have obtained credit are at a stable stage from a financial perspective, so credit provided by BPRs is not the main capital for business expansion. This research is useful as an evaluation material for BPR in providing credit to customers. The limitation of this research is when giving questionnaires during rush hour from customers, so it requires a long process in processing the data. Suggestions for further research, qualitative research needs to be done with in-depth interviews with customers, so it is more beneficial for BPR and the world economy in general.
Analisa Cost and Benefit atas Sustainability Reporting Lusy Lusy; Vincentia Devina
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 1 (2021): Januari (2021) - Juni (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v4i1.764

Abstract

This research tootk the topik of Sustainability Reporting, to creat a Triple Bottom Line Implementation. The target of this research is to raise awareness of the company, to be responsible for economic, social, and environmental aspects, including reducing production waste, and reprocessing it into waste that is safe for the environment. The object of this research is BUMN in the mining sector. The method used in this research is descriptive qualitative, by taking secondary data from the Indonesia Stock Exchange. The data obtained are analyzed for Cost and Benefit, so that we know the benefits of environmental care, known as Corporate Social Responsibility (CSR). This research shows that the cost and benefits of the CSR program are already running effectively. The increase in costs increases public confidence, especially in preserving the environment and improving the standard of living of the community, through an educational program financed by the state-owned mining company.
Co-Authors Lusy Lusy Lusy Lusy