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<![CDATA[ANALISIS FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS PERBANKAN YANG GO PUBLIC DI BURSA EFEK INDONESIA PADA TAHUN 2012 - 2016 ]]>
<![CDATA[Astohar Astohar]]>
<![CDATA[ Jurnal Dinamika Ekonomi & Bisnis Vol 15, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Islam Nahdlatul Ulama Jepara ]]>
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DOI: 10.34001/jdeb.v15i1.913
<![CDATA[Banking plays a role in economic development, namely in spurring economic growth. The main function of the bank is as a financial intermediary from parties who have excess funds with those who lack funds. The existence of the banking sector has an important role, which in the life of the community mostly involves services from the banking sector. Banking profitability is a ratio to determine the financial performance of banks. Research from Ali and Laksono (2017) is still interesting to develop both the variables and the object of research. In this study, the variable capital adequacy ratio (CAR) added with consideration that there were still differences between researchers.This study took the object of banks going public on the Indonesia Stock Exchange. Banks that went public in 2016 were 43 banks. After checking as many as 26 banks that can be taken as samples through purposive random sampling technique. 17 banks that cannot be used as samples include going public in the year after 2012 and the absence of complete data. The analytical tool used is multiple regression equation test with the requirement to meet normal criteria and no classical assumption deviations occur.The results showed that the capital adequacy ratio (CAR), loan to deposit ratio (LDR), operational costs and operating income (BOPO) proved to have a negative and significant influence on banking profitability. Net interest margin (NIM) is proven to have a positive and significant influence on banking profitability. Non-performing loans (NPLs) are proven to have a negative and insignificant effect on banking profitability. Large variations in capital structure variables in banks that go public in Indonesia can be explained by variations in the variables of capital adequacy ratio (CAR), non-performing loans (NPL), loan to deposit ratio (LDR), operational costs and operating income (BOPO), net interest margin (NIM) is 92.3%.]]>
<![CDATA[FAKTOR YANG BERPENGARUH TERHADAP PROFITABILITAS DENGAN NET INTEREST MARGIN SEBAGAI VARIABEL INTERVENING PADA BANK PERKREDITAN RAKYAT DI INDONESIA ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Sari Rahmadani]]>;
<![CDATA[Dias Nurlita]]>
<![CDATA[ Among Makarti Vol 12, No 2 (2019): AMONG MAKARTI ]]>
Publisher : <![CDATA[Among Makarti, STIE AMA Salatiga ]]>
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DOI: 10.52353/ama.v12i2.184
<![CDATA[Keberadaan sektor perbankan memiliki peranan cukup penting, dimana dalam kehidupan masyarakat sebagian besar melibatkan jasa dari sektor perbankan. Profitabilitas perbankan merupakan rasio untuk mengetetahui kinerja keuangan dari perbankan. Hasil penelitian dari dari Hardiyanti, dkk (2016) masih menarik untuk dilakukan pengembangan dari variable yang digunakan serta dari obyek penelitian. Penelitian ini mengambil obyek pada Bank Perkreditan Rakyat di Indonesia yang mempunyai Aset di atas 500 milyar. Atas dasar pertimbangan tersebut menghasilkan sampel 8 Bank Perkreditan Rakyat. Hasil penelitian menunjukkan Capital adequacy ratio (CAR) Bank Perkreditan Rakyat di Indonesia mempunyai pengaruh positif dan tidak signifikan terhadap net interest margin dan return on asset (H1 dan H2 ditolak). Loan to deposit ratio (LDR) Bank Perkreditan Rakyat di Indonesia mempunyai pengaruh negative dan signifikan terhadap net interest margin (H3 diterima) akan tetapi tidak signifikan terhadap return on asset (H4 ditolak). Biaya Operasional terhadap Pendapatan Operasional (BOPO) Bank Perkreditan Rakyat di Indonesia terbukti mempunyai pengaruh negatif dan signifikan terhadap net interest margin dan return on asset (H5 dan H6 diterima). Net Interest Margni (NIM) Bank Perkreditan Rakyat di Indonesia mempunyai pengaruh positif dan signifikan terhadap net interest margin (H7 diterima). Hasil perhitungan sobel test menunjukkan bahwa net interest margin tidak terbuksi sebagai mediasi variabel terhadap return on asset. Kata Kunci : capital adequacy ratio (CAR), loan to deposit ratio (LDR), biaya operaional dan pendapatan operasional (BOPO), net interest margin (NIM) dan return on assets (ROA)]]>
<![CDATA[PENGARUH LDR DAN BOPO TERHADAP PERUBAHAN LABA PADA PERBANKAN DENGAN NIM SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Luluk Supriyanti]]>;
<![CDATA[Astohar Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).]]>
<![CDATA[PENGARUH RETURN ON EQUITY DAN TOTAL ASET TERHADAP PRICE BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Tri Sumiyanti]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[The purpose of this study is to develop structural models of factorsthat affect the value of the company. Company value is influenced by theprofitability and size of the company directly or in the intervening capitalstructure. The selected research object is in mining company at IndonesiaStock Exchange in period 2010 to 2015.The sample size required for thisstudy was initially as many as 42 companies. After screening there are 29companies that can be used or 174 observations with sampling techniqueusing purposive non random sampling. The analysis tool used is normalitytest, deviation of classical assumption, data fit test, regression equation test,hypothesis test and coefficient of determination. Sobel test test in this researchis also conducted to test whether intervening variable is capital structure.The results showed that the capital structure (debt to equity ratio) andprofitability (return on equity) proved to have a positive and significanteffect on the value of the company (price book to value). Profitability (returnon equity) proved to negatively and significantly affect the capital structure(debt to equity ratio). The size of the firm (size) proved to have a positiveand significant influence on the structure of capital (debt to equity ratio).The size of the firm (size) proved to have a negative effect is not significantto the value of the company (price book value). The capital structure (debt toequity ratio) proves to be a mediating variable between return on equity andfirm size to firm value]]>
<![CDATA[PENGARUH TINGKAT KESULITAN KEUANGAN, MEKANISME GOOD CORPORATE GOVERNANCE, DAN KUALITAS KANTOR AKUNTAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI ]]>
<![CDATA[Frida Putri Novianti]]>;
<![CDATA[Astohar Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.]]>
<![CDATA[ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Astohar Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[The problem of this research is gap between some research variables thatwill be used. In this study the variables selected for additional variables is thevariable finance deposit ratio (FDR) which still occurs gap between researchersone with other researchers.The data to be used in the sample is obtained from thewebsite of Bank Indonesia as well as the bank's official website. The sample of thisresearch is taken by purposive sampling that is the method where the sampleselection on the characteristics of the population that is known before with thefollowing criteria: Sharia Bank is aIslamic Bank, the Sharia Bank makesquarterly financial report in 2010-2014 period and has been published in BankIndonesia. Based on the criteria, the sample size is 12 sharia commercial banksThe results showed that Capital Adequacy Ratio (CAR), Net InterestMargin (NIM), Loan to Deposit Ratio (LDR), proved to have significantinfluence on profitability of Sharia Bank(BUS). VariableNonPerformingFinancing (NPF) Financing deposit ratio (FDR), Operational Cost to OperatingIncome (BOPO), inflation and interest rate are not proven to have significantinfluence on profitability of Sharia Bank (BUS). Anova test results (simultaneous)shows the regression model that is built is to meet the criteria fit model. Variationsin bank profitability variables that can be explained by variations of NPL, NIM,LDR and BOPO variables in Sharia (BUS) of 15.7 percent; in Non-ForeignExchange Bank 49.8 percent and the combined Sharia Commercial Bank (BUS)is 50.2 percent]]>
<![CDATA[PENGARUH RETURN ON INVESTMENT, DEBT TO EQUITY RATIO, ECONOMIC VALUE ADDED, INFLASI TERHADAP RETURN SAHAM PADA TAHUN 2008-2012 ]]>
<![CDATA[Ayu Nisaa Harvioni]]>;
<![CDATA[Astohar Astohar]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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<![CDATA[This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model]]>
<![CDATA[Peran Inklusi Keuangan Dalam Memediasi Pengaruh Financial Technology Dan Literasi Keuangan Terhadap Kinerja UMKM di Kota Semarang ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Mirna Dyah Praptitorini]]>;
<![CDATA[Maulana Ihsan Yusufi Suyatno]]>;
<![CDATA[Jumlatul Aulia]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v2i1.2682
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) are the supporting sector of the country's economy and are able to survive in any conditions, including when the economic crisis hits. MSME business development is very necessary so that performance can always be improved and business continuity can be maintained. The results of a preliminary survey on MSMEs in Semarang City show that the average financial performance of MSMEs is still fluctuating (up and down). Based on phenomena and research gaps (developing) research by adding financial literacy variables. The object of this research was carried out on MSMEs in Semarang City with a final sample size of 144 using the cluster random sampling method (per sub-district). The analysis tool uses a regression equation test with a mediation test using the Sobel test. The research results show that the variables fintech, financial literacy, financial inclusion of MSMEs and MSME performance in Semarang City have sufficient values in the interval 2.33 to 3.65, with MSME performance with the highest average. The fintech and financial literacy variables have been proven to have a positive and significant effect on the financial inclusion of MSMEs in Semarang City. Fintech, financial literacy and financial inclusion of MSMEs have proven to influence the performance of MSMEs in Semarang City. MSME financial inclusion has been proven to mediate the influence of financial literacy on MSME performance in Semarang City, however, financial inclusion has not been proven to mediate the influence of fintech on MSME performance.]]>
<![CDATA[Variabel Cashless Dalam Memediasi Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Grobogan ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Sari Rahmadhani]]>;
<![CDATA[Sugiharti Sugiharti]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.1131
<![CDATA[The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency]]>
<![CDATA[Pengelolaan Keuangan Pada UMKM Di Kelurahan Manyaran Kecamatan Semarang Barat Kota Semarang ]]>
<![CDATA[Astohar Astohar]]>;
<![CDATA[Maulana Ihsan Yusufi Suyatno]]>;
<![CDATA[Dhian Andanarini Minar Savitri]]>;
<![CDATA[Ratna Kase]]>
<![CDATA[ Jurnal Kabar Masyarakat Vol. 1 No. 2 (2023): Mei : JURNAL KABAR MASYARAKAT ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Semarang ]]>
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DOI: 10.54066/jkb.v1i2.761
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) are one of the drivers of the Indonesian economy. MSMEs have made a significant contribution to improving the economy and also play an important role in growth and employment in Indonesia. Micro, Small and Medium Enterprises (MSMEs) in the Manyaran Village, West Semarang District, are experiencing growth in quantity. Different things are shown by MSMEs which consistently make financial reports, especially micro and small businesses. The problem that arises is that not all MSMEs routinely report MSME performance (operational and financial) so that the financial condition cannot be known early by MSME owners. The dedication method uses lectures, discussions, simulations and questions and answers regarding the benefits and uses of preparing reports. The results of the dedication show that different business units in MSMEs and the educational background of their owners require different ways of communication and delivery. The advice given is to increase the participation of Semarang City Government officials (relevant agencies) through Youth Organizations (youth groups) can be increased again. The results of the dedication show that action is still needed to convince MSMEs regarding the importance of financial reports. Some participants could understand and were enthusiastic in participating in the training. In the future, training and introduction to financial applications related to MSMEs are needed, such as shop books, SIPIK or other applications.]]>
