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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFEBI Economic and Finance Review Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EQIEN - JURNAL EKONOMI DAN BISNIS JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL MANAJEMEN Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Transformasi Manageria: Journal of Islamic Education Management Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, DAN RETURN ON ASSET TERHADAP PENYALURAN KREDIT PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Sri Suartini; Hari Sulistiyo; Hasna Fauzia
Eqien - Jurnal Ekonomi dan Bisnis Vol 6 No 1 (2019): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.199 KB) | DOI: 10.34308/eqien.v6i1.75

Abstract

Bank is one of the financial institutions that have the main task as a financial intermediary institution. The Bank also provides other supporting services to support the smoothness of activities to collect and channel funds either directly or indirectly related to savings or credit activities. The increase in loans disbursed by commercial banks does not have continuity with the increase in credit growth, this is due to the supply or credit crunch phenomenon caused by many things such as the low quality of banking assets, the high non performing loan value or the drop in banking capital due to depreciation. The purpose of this research is to know whether there is influence of capital adequacy ratio, non performing loan, return on asset to credit distribution either partially or jointly. The method used in this research is descriptive verification method with quantitative approach which is sourced from annual financial statements of commercial bank and literature study. Sampling technique using non probability sampling with purposive sampling technique. The data obtained were analyzed by testing the validity of data, multiple linear regression analysis and hypothesis test using f test and t test. The results of this study indicate that partially capital adequacy ratio has a negative effect on credit distribution, non-performing loans have a positive effect on credit distribution and return on assets have a positive effect on credit distribution. While the joint capital adequacy ratio, non-performing loans, return on assets effect on credit distribution.
ESKALASI KOMITMEN TERHADAP PROYEK-PROYEK YANG TIDAK MENGUNTUNGKAN : PENGARUH LATAR BELAKANG PENDIDIKAN DAN PENGUNGKAPAN INFORMASI SEBAGAI PEMODELAN VARIABEL Hari Sulistiyo
Eqien - Jurnal Ekonomi dan Bisnis Vol 6 No 2 (2019): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.578 KB) | DOI: 10.34308/eqien.v6i2.97

Abstract

This study aims whether the variable framing is able to moderate the relationship between the variable Educational Background with Commitment Escalation Variables. This study also wants to find out whether the background of a manager (who understands Accounting VS who understands Management) has differences in making decisions about the continuation of unfavorable projects. . In addition, this study will also see whether the decision to proceed or not unprofitable projects can be moderated by framing. This study uses an experimental design, with 2 x 2 factorial, using the Anova test. The independent variable (factors) is the framing of negative and positive decision choices and educational background. Subjects who participated in this experiment were 80 people grouped into two groups. Subjects originating from the S1 Accounting Study Program at the Singapore University of Karawang (UNSIKA) consisted of 40 people, while students from the S1 Management Study Program of the Singapore University of Karawang (UNSIKA) were taken as many as 40 people. The results of this study indicate that partially educational background is able to influence commitment escalation, on the other hand, although framing partially has not been able to influence commitment escalation, framing is able to be a pure moderator for the relationship between Educational background variables and Commitment Escalation Variables.
STRATEGI PENGEMBANGAN USAHA KECIL MENENGAH SEKTOR INDUSTRI PENGOLAHAN KABUPATEN BEKASI Hari Sulistiyo; R. Aditya Kristamtomo Putra
Eqien - Jurnal Ekonomi dan Bisnis Vol 7 No 2 (2020): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.1 KB) | DOI: 10.34308/eqien.v7i2.145

Abstract

The role of Micro, Small and Medium Enterprises or Small and Medium Enterprises (SMEs) in a country's economic growth is considered important. SMEs have a large and crucial contribution to the Indonesian economy. MSMEs have an important role in development and economic growth. The role of SME is not only felt in developing countries but also in developed countries. In developed and developing countries, MSME is very important, because it absorbs the most labor compared to large businesses. The contribution of MSMEs to the formation or growth of Gross Domestic Product (GDP) is greater than the contribution of large businesses. However, in reality the amount is inversely proportional to quality. Many MSME actors whose HR quality is still low, both in education and technology. The low quality of human resources has an impact on their productivity. This study aims to find out how the Development Strategy of Micro Small and Medium Enterprises in the Manufacturing Industry Sector in Bekasi District. The use of the Location Quotient (LQ) method is used to find out what business bases can be used by MSMEs based on LQ analysis calculations. The use of TOWS analysts deepens the discussion of what and how MSME strategies compete. From the LQ analysis calculation results it appears that Bekasi Regency, the processed industry business sector, is a leading sector with an LQ index number > 1. As we know, Bekasi Regency's economic strength is indeed sourced from the industrial sector. Furthermore, the SME development strategy is based on the TOWS analysis, with the characters in each of the different MSMEs. The strategies used include: SO (Strength Opportunities), ST (Strength Threat) strategy, WO (Weakness Opportunites) strategy and WT (Weakness Threat) strategy.