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Journal : SOLUSI

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DAN DAMPAKNYA TERHADAP KEBERHASILAN USAHA KECIL DI KABUPATEN BANYUMAS Umi Pratiwi; Bambang Setyubudi Irianto
Solusi Vol 9, No 4 (2010)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v9i4.1996

Abstract

The aims of this research is (1) to test impacts of bussiness scale, education grade,firm's age, and accounting training on use accounting information of Small enterprises in Banyumas; (2) to test impact of use accounting information on performance of Small enterprises in Banyumas.Data used in this research collected with questionaire from 77 respondents. Data analyzed using multiple linear regression. The result show that partially, business scale, education grade and accounting training have impact the use accounting information significantly. Furthermore firm's age have no effect significantly to the use accounting information significantly of the in Sokaraja, Banyumas. Then result show that accounting information have impactt to performance small enterprisessignificantlyKeyword : bussiness scale, eduction grade, firm's age, and accounting training, to use accounting iriformation,performance small enterprise
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN MOBILE BANKING PADA PERUSAHAAN PERBANKAN DI INDONESIA Umi Pratiwi; Muhammad Nur
Solusi Vol 8, No 4 (2009)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v8i4.1963

Abstract

This research is the experimental hypothesis test by using the empirical study method. The observed period of financial reports are four years before and after the implementation of mobile banking. The analysis of this researched was used paired sample t-test and comparative analysis.The result of this researched showed that operational expense to the operational revenue ratio detected have the significant differences and actually showed there is positive growth after implementation of mobile banking compare with before implementation of mobile banking. And then LDR detected have the significant differences and it turned out that showed there is negative growth after implementation of mobile banking compare with before implementation of mobile banking. Meanwhile CAR, fulfillment elimination of remission productive assets ratio, and ROA detected do not have the significant differences but already showed there is positive growth after implementation of mobile banking compare with before implementationof mobile bankingKeywords: capital adequacy ratio (CAR), fulfillment elimination of remission productive assets ratio, return on asset ratio (ROA), operational expense to the operational revenue ratio, and loan to deposit ratio (LDR)