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PENGARUH NON PERFORMING LOAN, RETURN ON ASSETS, DAN CAPITAL ADEQUACY RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI BANK KONVENSIONAL DI BURSA EFEK INDONESIA YOSAR HARITSAR
Jurnal Akademika Vol 19, No 2 (2021): Agustus 2021
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jam.v19i2.228

The background of this research is the influence of the banking sector in Indonesia which is quite large on economic development and state finance because it functions as an institution capable of channeling funds owned by surplus economic units to deficit economic units. Potential investors who want to invest in banking companies could take various factors into consideration, including the Loan Loss Provision.This study aims to determine the effect of non-performing loan ratio, return on assets ratio and capital adequacy ratio to loan loss provision. This analysis will later be used as a reference for owners, investors, customers, and other related parties. Of the 43 companies in the banking sector, there are 36 sample companies and will be analyzed from 2017 to 2019. The data source to be used is the annual report of the sample companies. This type of research uses a quantitative approach with multiple linear regression methods processed with the SPSS version 22 program. The results show that the two variables, both non-performing loan ratio and return on assets ratio have a positive effect on loan loss provision, while the capital adequacy ratio does not affect the loan loss provision. Keywords: Non Performing Loan Ratio, Return on Assets Ratio, Capital Adequacy Ratio, Loan Loss Provision

PENGARUH STRUKTUR AKTIVA, LIKUIDITAS, DAN UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMENT YOSAR HARITSAR
Jurnal Akademika Vol 18, No 2 (2020): Agustus 2020
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jam.v18i2.196

This study aims to determine the structure of liquidity assets, the size of the company, profitability partially and simultaneously significant effect on the capital structure of textile and garment companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling in this study using purposive sampling method, namely the selection of sample companies during the study period based on certain criteria in order to obtain a sample of 13 companies. The results showed that partially the effect of asset structure on capital structure in line with signal theory, liquidity did not have a significant effect on capital structure. Firm size does not have a significant effect on capital structure. The effect of profitability on capital structure is in accordance with the pecking-order theory. Simultaneous or joint testing shows that all independent variables, namely asset structure, liquidity, company size, and profitability have a significant influence on capital structure. Keywords: asset structure, liquidity, company size, profitability, capital structure.

PENGARUH NON PERFORMING LOAN, RETURN ON ASSETS, DAN CAPITAL ADEQUACY RATIO TERHADAP CADANGAN KERUGIAN PENURUNAN NILAI BANK KONVENSIONAL DI BURSA EFEK INDONESIA YOSAR HARITSAR
AKADEMIKA Vol. 19 No. 2 (2021): Agustus 2021
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v19i2.38

The background of this research is the influence of the banking sector in Indonesia which is quite large on economic development and state finance because it functions as an institution capable of channeling funds owned by surplus economic units to deficit economic units. Potential investors who want to invest in banking companies could take various factors into consideration, including the Loan Loss Provision. This study aims to determine the effect of non-performing loan ratio, return on assets ratio and capital adequacy ratio to loan loss provision. This analysis will later be used as a reference for owners, investors, customers, and other related parties. Of the 43 companies in the banking sector, there are 36 sample companies and will be analyzed from 2017 to 2019. The data source to be used is the annual report of the sample companies. This type of research uses a quantitative approach with multiple linear regression methods processed with the SPSS version 22 program. The results show that the two variables, both non-performing loan ratio and return on assets ratio have a positive effect on loan loss provision, while the capital adequacy ratio does not affect the loan loss provision.

ANALISIS PEMANFAATAN ASET DESA (STUDI PADA DESA DUKUH, KECAMATAN NGADILUWIH KABUPATEN KEDIRI) FRIYANTO; YOSAR HARITSAR
AKADEMIKA Vol. 21 No. 2 (2023): Agustus 2023
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v21i2.42

This research appoint on public sector accounting (village government), that focusing on village assets management. The purpose of this research to understand and analyze the management of village assets, the regulations used as guidelines, and the problems that are currently occur. This research was located at Dukuh Village, Ngadiluwih Regency, Kediri District. This type of research uses descriptive qualitative. Data collecting techniques using observation, interview, dan documentation. Methods of data analysis using interactive models (data reduction, data display, and conclusion drawing). The results of the research and discussion explain that basically some of the assets management at Dukuh Village has been applied according the guidelines of Peraturan Menteri Dalam Negeri Nomor 1 Tahun 2016, and the rest still having problems. The outline of the problems of village assets management at Dukuh Village are the limit of human resources, the limit of budget, and lack socialization from the authorities.

PENGARUH STRUKTUR AKTIVA, LIKUIDITAS, DAN UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN TEKSTIL DAN GARMENT YOSAR HARITSAR
AKADEMIKA Vol. 18 No. 2 (2020): Agustus 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the structure of liquidity assets, the size of the company, profitability partially and simultaneously significant effect on the capital structure of textile and garment companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling in this study using purposive sampling method, namely the selection of sample companies during the study period based on certain criteria in order to obtain a sample of 13 companies. The results showed that partially the effect of asset structure on capital structure in line with signal theory, liquidity did not have a significant effect on capital structure. Firm size does not have a significant effect on capital structure. The effect of profitability on capital structure is in accordance with the pecking-order theory. Simultaneous or joint testing shows that all independent variables, namely asset structure, liquidity, company size, and profitability have a significant influence on capital structure.

Influence of Green Banking and Financial Performance Implementation to Profitability Levels in Conventional Banking Financial Companies Listed On the Indonesian Stock Exchange Period 2020 Friyanto, Friyanto; Haritsar, Yosar
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.499

The Interesting talks in the company in Indonesia is about social and environmental issues. This event corresponds to the publication of Presidential Regulation No. 92 of 2020 pertaining to the Ministry of Environment and Forestry. As a result, having complete and accurate environmental information will lead to better environmental performance. In this situation, financial services firms such as banks can help to realize a green environment by channeling financing to environmentally friendly and sustainable businesses. The purpose of this study was to analyze the effect of Green Banking and Financial Performance on the Level of Profitability in Conventional Bank Sector Financial Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 term. For a total sample of 21 enterprises, this study used the purposive sampling method and secondary data in the form of financial statements. SPSS 24.0 was used to analyze the data using the multiple linear regression analysis approach. The findings revealed that Green Accounting has a marginally (Test t) insignificant influence on Return On Asset (ROA). Return On Asset (ROA) is influenced by Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), BOPO, and Loan to Deposit Asset Ratio (LDR).

RASIO KEUANGAN MODEL ALTMAN Z”-SCORE PENGARUHNYA TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 VICTORIA, NAEMA; FRIYANTO; HARITSAR, YOSAR
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.78

The purpose of this study was to determine and analyze the ratio of Working Capital to Total Asset (WCTA), Retained Earnings to Total Asset (RETA), Earning Before Interest and Taxes to Total Asset (EBITTA), and Book Value of Equity to Book Value of Total Debt (BVEBVTD) partially and simultaneously affect Financial Distress in telecommunication sub-sector companies listed on the IDX 2018-2022 period. This study uses descriptive quantitative methods using secondary data from financial statements for five years. The population of this study were all telecommunications sub-sector companies in Indonesia as many as 21 companies with sample withdrawal using purposive sampling method and 16 companies were taken during 2018-2022. The data analysis method used in this research is multiple linear regression analysis using the help of Ms. Excel and SPSS software version 26. The results showed that (1) WCTA has a partial effect on Financial Distress with the results of a significant partial effect (t test) (p=0.000 <0.05). (2) RETA has a partial effect on Financial Distress with significant partial effect results (t test) (p=0.000 <0.05). (3) EBITTA has a partial effect on Financial Distress with the results of a significant partial effect (t test) (p=0.025 <0.05). (4) BVEBVTD has no effect on Financial Distress with the results of a significant partial effect (t test) (p=0.891> 0.05). (5) Simultaneously, WCTA, RETA, EBITTA, BVEBVTD simultaneously affect Financial Distress with the results of simultaneous influence (F test) significant (p=0.000 <0.05).

Pengaruh Financial Distress dan Profitabilitas terhadap Accounting Prudence pada Perusahaan Subsektor Konstruksi Bangunan Frianto, Frianto; Haritsar, Yosar; Rosediana, Ranny
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.192 - 206

Abstract Financial reports reflect the company's performance. The information contained in it is used by interested parties as a basis for decision making. Accounting principles require that losses be recorded as quickly as possible, while profits only when realized. This research aims to understand the influence of financial distres and profitabilty on the principle of prudent accounting. The population of this study is all construction subsector companies listed on the Indonesia Stock Exchange from 2019 to 2022. Data was collected from company financial reports taken from the official website of the Indonesia Stock Exchange. The research method used was quantitative, with purposive sampling selecting 15 companies from 25 companies that existed during that period. Multiple linear regression analysis was carried out using SPSS version 25 with a significance level of 5%. The research results show that partialy, financial distres has a positive but not significant efect on prudent acounting. Meanwhile, profitability has a negative and significant efect on acounting prudence. Simultaneously, financial distress and profitability have a significant influence on accounting prudent.Keywords: accounting prudence, financial distress, profitability AbstrakLaporan keuangan mencerminkan performa perusahaan. Informasi di dalamnya digunakan oleh pihak-pihak berkepentingan sebagai dasar pengambilan keputusan. Prinsip akuntansi mewajibkan kerugian dicatat secepat mungkin, sementara keuntungan hanya saat direalisasikan. Penelitian ini bertujuan untuk memahami pengaruh financial distress dan profitabilitas terhadap prinsip kehati-hatian akuntansi. Populasi studi ini adalah semua perusahaan subsektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2022. Data dikumpulkan dari laporan keuangan perusahaan yang diambil dari situs resmi Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah kuantitatif, dengan pengambilan sampel purposif yang memilih 15 perusahaan dari 25 perusahaan yang ada selama periode tersebut. Analisis regresi linier berganda dilakukan menggunakan SPSS versi 25 dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa secara parsial, financial distress berpengaruh positif tetapi tidak signifikan terhadap kehati-hatian akuntansi. Sementara itu, profitabilitas berpengaruh negatif dan signifikan terhadap kehati-hatian akuntansi. Secara simultan, financial distress dan profitabilitas memiliki pengaruh signifikan terhadap kehati-hatian akuntansi.Keywords: kehati-hatian akuntansi, kesulitan keuangan, profitabilitas

The Relationship Between Business Strategy Formulation and Financial Rasios in Assessing the Performance of PT Vale Indonesia Tbk Borahima, Bahrun; Haritsar, Yosar; Saifuddin, Saifuddin; Hario, Raden
Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Volume 12, Issue 1, 2025
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71309/administrare.v12i1.8668

In order to evaluate PT Vale Indonesia Tbk's performance as a major player in the mining industry, this study attempts to unearth new data and explore significant aspects of the relationship between financial ratios and business strategy development. This study uses a quantitative descriptive methodology to conduct a case study on PT Vale Indonesia Tbk. Describe and assess the financial reports for 2020–2023 that are accessible on the Indonesian Stock Exchange. A company's success is largely determined by how well its financial implementation discipline and strategic planning work. These initiatives have a positive impact on key financial ratios through enhanced operational efficiency, increased liquidity, and increased profitability. The company's low debt-to-equity ratio is increasingly indicative of its excellent financial management and resilience. Additionally, PT Vale Indonesia Tbk has made governance, society, and the environment its top strategic priorities. This study is unique in that it examines the creation of sustainable business plans and the performance of PT Vale Indonesia Tbk during the national nickel downstream initiative using financial ratios. PT Vale ensures regulatory compliance while fostering innovation in ethical mining. Additionally, the strategic focus of PT Vale Indonesia Tbk is on ESG (Environmental, Social, and Governance)-based plans for the mining industry.

The Influence of Transformational Leadership and Work Motivation on Police Personnel Performance Mediated by Work Discipline Satriya, Ifan Bagus; Suswati, Endang; Mulyono, Sugeng; Haritsar, Yosar
Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Volume 12, Issue 2, 2025
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71309/administrare.v12i2.9678

This study explores the influence of transformational leadership and work motivation on employee performance, emphasizing the mediating role of work discipline. Transformational leadership refers to a leader’s ability to inspire, encourage, and motivate members to achieve optimal performance and continuous improvement. The objectives of this research are sevenfold: (i) to analyze the influence of transformational leadership on performance, (ii) to examine the effect of work motivation on performance, (iii) to assess the relationship between transformational leadership and work discipline, (iv) to determine the influence of work motivation on work discipline, (v) to evaluate the effect of work discipline on performance, (vi) to investigate how transformational leadership impacts performance through work discipline, and (vii) to explore how work motivation affects performance through work discipline. The study adopts a descriptive quantitative approach, involving 300 police personnel as respondents. Sampling was conducted using the Slovin formula with proportional random sampling to ensure balanced representation across strata or regions. Data were analyzed using the Partial Least Squares (PLS) method. The results indicate that transformational leadership and work motivation both have a positive and significant effect on performance. Work discipline also plays a vital role in enhancing performance directly. Additionally, work motivation significantly contributes to improving work discipline. The findings further reveal that transformational leadership indirectly improves performance through the mediating effect of work discipline. Overall, the study underscores the importance of transformational leadership and motivation as key drivers in fostering disciplined behavior and optimizing employee performance within law enforcement organizations.

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