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Journal : GANEC SWARA

ANALISIS KINERJA KEUANGAN MENGGUNAKAN PENDEKATAN PEARLS PADA KOPERASI SIMPAN PINJAM MADANI NUSA TENGGARA BARAT I NENGAH ARSANA; I MADE SUARDANA; NI NYOMAN YULIATI; AGUS KHAZIN FAUZI
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.458

Abstract

The purpose of this research is to find out the complete picture financial performance of KSP Madani NTB. The type of data used is quantitative data, while the source of the data in this study comes from secondary data, which is obtained financial reports from KSP.Madani NTB, such as balance reports, SHU calculation reports, and loan reports that are problematic. The analysis technique used is the PEARLS analysis approach. The results of this study indicate that the financial performance of KSP. Madani NTB in terms of (1) The protection component (P) shows ideal financial performance, (2) The effective financial structure (E) component, generally indicate ideal financial performance, while what is in the less ideal category is the ratio of net loans to total assets (E1), the ratio of assets invested in long-term investments (E3), and the ratio of assets funded by members' savings in the form of savings and time deposits (E5), (3) The asset quality component (A) shows less than ideal financial performance, ( 4) The components of rates of return and costs (R), generally indicate ideal financial performance, only the ratio of net income to total assets (R12) is in the less than ideal category, (5) The liquidity component (L) shows ideal financial performance, ( 6) The sign of growth (S) component shows less than ideal financial performance
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN LOMBOK BARAT RUSLI AMRUL; NI NYOMAN YULIATI; I NENGAH ARSANA; ASYSYIFA SAFIA SAWALISARI
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.888

Abstract

This study aimed to analyze factors that influence the quality of local government    financial statements (empirical study in OPD’s Lombok Barat regency). The Population of this study is in the scope of the OPD’s Lombok Barat regency that is involved in the financial administration of local. Samples were taken using purposive sampling. The criteria are based on the employess involved in the preparation of financial statements. Each of OPD is taken 5 (five) respondents involved in the preparation of financial satatements consisting of the head and treasurers of sub-section of finance service Lombok Barat regency, staff information system of sub-section of finance agancy and other staff who know related finance in agency Lombok Barat regency. Data obtained by distributing questionnaires to 81 respondents in 21 agency Lombok Barat regency. Based on the result of questionnaire processing using multiple linear regression analyze, t test known partially variable of human resource competence, the application of government accounting standards and, the utilization information technology affect quality of local government financial reporting Lombok Barat regency. Instiead of internal control system has no significant effect on the quality of the financial statements of the Lombok Barat regency