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All Journal Journal of Accounting Auditing and Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Gia Kardina Prima
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Organizational Commitment, Implementation of Accounting Information System and Workplace Environment to The Performance of Work Unit Ratna Djuwita; Roebiandini Soemantri; Gia Kardina Prima
Journal of Accounting Auditing and Business Vol 1, No 1 (2018): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.809 KB) | DOI: 10.24198/jaab.v1i1.15657

Abstract

This study aims to obtain empirical evidence on the influence of organizational commitment, implementation of accounting information system and workplace environment affected the performance of the work unit at the Ministry of Public Works and Housing. This study method used survey research with the target population studied is the unit of echelon II work unit that prepares the report of the Government Institution Performance unit (Laporan Kinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This research design used descriptive approach by using questionnaires to collect data on 122 respondents in 67 work units consists of (1) head of work unit  (2) administrator official (3) supervisor officer (4) staff, this research hypothesis test using multiple regression analysis models. The results show that (1) organizational commitment positively affected to the performance of work unit at the Ministry of Public Works and Housing (2) Implementation of Accounting Information System positively affected to the performance of work unit at the Ministry of Public Works and Housing (3) Work environment positively affected at the Ministry of Public Works and Housing.
Analisis Pengaruh Risiko Kredit, Likuiditas, dan Efisiensi Manajemen Terhadap Profitabilitas Bank BUMN, Serta Perbandingan Kinerja Keuangan Bank Bumn dengan Bank Swasta : (Studi Kasus Tahun 2013 –2022) Siskadea Sawitri Nasution; Gia Kardina Prima
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2775

Abstract

This research aims to identify the causes of profitability fluctuations in state-owned banks, which significantly impact Indonesia's economic growth. Understanding these risks is crucial to maintaining the stability and competitiveness of state-owned banks against private banks. This identify the influence of non-performing loans (NPL), loan-to-deposit ratio (LDR), and operational costs on operating income (BOPO) on return on assets (ROA) of state-owned banks from 2013-2022. It also compares ROA, NPL, LDR, and BOPO between state-owned and private banks. The study uses a quantitative approach, with multiple linear regression for influence analysis. Then, sample t-tests and Mann-Whitney tests for comparison analysis. It analyzes secondary data from 40 annual financial ratio observations, involving 4 state-owned and 4 private banks. Findings show in state-owned banks that NPL significant negatively impact ROA, LDR has no effect to ROA, and BOPO significant negatively impacts ROA. Together, NPL, LDR, and BOPO significantly influence ROA. Comparatively, there is no difference in ROA, LDR, and BOPO between state-owned and private banks, but there are differences in NPL.
Co-Authors Roebiandini Soemantri Siskadea Sawitri Nasution Yayi Suryo Prabandari