Eliana Eliana
Sekolah Tinggi Ilmu Ekonomi Sabang (STIES) Banda Aceh

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Pengaruh Efektifitas Sistem Pengendalian Intern Terhadap Kinerja Perkreditan Pada PT. Bank Bukopin Banda Aceh di Kota Banda Aceh (Studi pada PT. Bank Bukopin Banda Aceh di Kota Banda Aceh) Eliana Eliana
Jurnal EMT KITA Vol 1 No 2 (2017): JULY-DECEMBER 2017
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v1i2.35

Abstract

This research is an empirical study about the influence of effectiveness of internal finance to credit performance at PT. Bank Bukopin Banda Aceh. The purpose of this study is to determine the effect of internal finance effectiveness on credit performance at PT. Bank Bukopin Banda Aceh. Population in this research is all manager and employee of credit at PT. Bank Bukopin Banda Aceh, totaling 20 people. Data collection is done by distributing questionnaires that have been prepared to the respondent. Primary data were analyzed by using simple linear regression. The results explain the effectiveness of internal control significant effect on credit performance at PT. Bank Bukopin Banda Aceh. The role of variable effectiveness of internal control system on the performance of credit distribution at PT. Bank Bukopin Banda Aceh is more dominant than the role of other variables.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE BISNIS SYARIAH BUS DI INDONESIA Eliana Eliana; Nurhayati Nurhayati; Ayumiati Ayumiati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p182-192

Abstract

The implementation of bad corporate governance does not only occur in the world's leading companies but in Indonesia also found several similar cases that befell several banks, namely Citibank and Bank Mega, both of these banks are known to violate the implementation of Good Corporate Governance which results in large losses and of course an impact on economic development. This study aims to determine the effect of company size, leverage, and profitability on the implementation of GCGBS in Islamic commercial banks in Indonesia. The sample used was 11 Islamic commercial banks.Regression test results explain that company size and leverage have no significant effect on the implementation of GCGBS in Islamic commercial banks, profitability has a positive and significant effect on the implementation of good corporate governance in Islamic business in Islamic commercial banks in Indonesia.