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Pengaruh Loan to Deposit dan Non Performing Loan terhadap Return On Assets Pada Bank Umum kelompok BUKU 4 Kinanti Nur' Anisa; Radia Purbayati; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.861 KB) | DOI: 10.35313/ijem.v1i3.3016

Abstract

The aims of this research to examine the effect of Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) on Return On Assetss (ROA) in the Commercial Bank category BUKU 4 period 2016-2020. The population are commercial banks that already listed on the Indonesia Stock Exchange (IDX). The method of sampling used purposive sampling was obtained from 7 Commercial Bank category BUKU 4. The analysis technique used is regression analysis with a data panel used by Eviews 9 Software. The selected panel data regression model is Random Effect Model (REM). The result showed that Loan to Deposit Ratio (LDR) partially had no signifikan effect on Return On Assetss (ROA) and Non Performing Loan (NPL) partially had a negative effect and signifikan on Return On Assets (ROA). While Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) simultaneously had a signifikan effect on Return On Assets (ROA).
Perbandingan Kinerja Keuangan Sebelum dan Sesudah Initial Public Offering (Studi Kasus pada PT Wijaya Karya Bangunan Gedung Tbk Tahun 2014-2020) Ayu Rizkia Nur Nabilah; Endang Hatma Juniwati; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.187 KB) | DOI: 10.35313/ijem.v2i1.3075

Abstract

This study aims to determine whether there is a significant difference between the financial performance of PT Wijaya Karya Bangunan Gedung Tbk before and after conducting an Initial Public Offering (IPO). The indicators used in this study are financial ratios including Current Ratio (CR), Working Capital to Total Assets Ratio (WCTA), Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), Inventory Turnover (TATO), Return on Investment (ROI), and Return on Equity (ROE). The data used is the annual financial report of PT Wijaya Karya Bangunan Gedung Tbk for 2014-2020. The data analysis method used is the Paired Sample T Test and the Wilcoxon Signed Ranks Test. The results showed that there were significant differences in ROE, while in CR, WCTA, DAR, DER, ITO, TATO, and ROI there were no significant differences.
Pengaruh CAR dan NPL Terhadap ROA Pada PT Bank Permata Tbk Tahun 2011-2020 Nadia Reynilda Aulia Putri; Hasbi Assidiki Mauluddi; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.947 KB) | DOI: 10.35313/ijem.v2i1.3116

Abstract

This study aims to determine whether there is an effect of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) towards Return On Asset (ROA) at Permata Bank from period 2011 to 2020. The data used in this study uses secondary data from Quarterly Financial Statement Permata Bank period 2011–2020 published by Financial Services Authority of Indonesia (OJK). The sample used was as much as one company named Permata Bank as the object of research. The method used in this research is quantitative associative method. This study uses the IBM SPSS (Statistical Package for the Social Sciences) version 26 to process the data. The results of the research partially show that the Capital Adequacy Ratio (CAR) variable has positive and insignificant effect on Return On Asset (ROA), then Non Performing Loan (NPL) variable has a significant negative effect on Return On Asset (ROA). The result of the research simultaneously shows that Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) have an effect on Return On Asset (ROA).
Pengaruh DER Terhadap ROA pada Perusahaan Sektor Pertanian Terdaftar Bursa Efek Indonesia Vira Septi Ayu Hasanah; Fatmi Hadiani; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.473 KB) | DOI: 10.35313/ijem.v2i2.3691

Abstract

This final project entitled Effect of DER on ROA in Agricultural Sector Companies on Indonesia Stock Exchange 2010-2019. The purpose is to determine the development of DER and ROA as well as to determine the effect of DER on ROA. The method writer used is a quantitative approach with panel data regression model as analytical tool, and Eviews 10 as statistical tools. The result using t-test is accepting hypothesis, meaning that DER does not have a positive and significant effect on ROA.
Pembiayaan UMKM Bank Syariah dan Stabilitas Moneter di Indonesia pasca Pandemic Covid-19 Iwan Setiawan; Fifi Afiyanti; Dadang Hermawan; Teti Sofia Yanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2567

Abstract

ABSTRAK Usaha Mikro, Kecil dan Menengah (UMKM) merupakan sektor andalan bagi peningkatan kegiatan ekonomi dan kesejahteraan masyarakat bawah. Bank syariah terlibat langsung dalam pengembangan UMKM melalui pembiayaan, diharapkan memberikan kontribusi bagi pelaku usaha dan masyarakat yang terlibat langsung dengan kegiatan UMKM. Pembiayaan UMKM merupakan program nasional yang berpotensi memberikan kontribusi bagi perekonomian secara makro. UMKM merupakan sektor potensial terkait dengan aktivitas ekonomi riil yang banyak melibatkan banyak pelaku dan peningkatan jumlah produksi yang dihasilkan. Kontribusi aktivitas usaha dan pembiayaan UMKM bisa menjaga keseimbangan permintaan pasar. Kelangsungan usaha dapat terjaga, kewajiban pelaku UMKM pada perbankan syariah dapat dipenuhi, aktivitas perekonomian dan stabilitas moneter (inflasi) dapat terkendali. Jumlah dan kualitas pembiayaan UMKM belum optimal, penelitian ini akan mengkaji peran pembiayaan UMKM terhadap kinerja bank syariah dan stabilitas moneter. Hasil penelitian ini mengungkapkan bahwa pembiayaan UMKM memberikan peran besar terhadap peningkatan kinerja keuangan bank syariah dan peningkatan laju inflasi di Indonesia. Peningkatan kinerja keuangan bank syariah dan stabilitas moneter sangat penting untuk terciptanya iklim usaha yang kondusif bagi pelaku UMKM. ABSTRACT Micro, Small and Medium Enterprises (MSMEs) are the mainstay sector for increasing economic activity and the welfare of the lower class. Its role is important for business actors, the community and all supporting sectors. MSME financing is a national program that has the potential to contribute to the macro economy. MSME is a potential sector related to real economic activity that involves many actors and increases the amount of production produced. The contribution of business activities and MSME financing can maintain a balance in market demand. Business continuity can be maintained, the obligations of MSME actors in Islamic banking can be fulfilled, economic activity and monetary stability (inflation) can be controlled. The amount and quality of MSME financing is not optimal, this study will examine the role of MSME financing on the performance of Islamic banks and monetary stability. The results of this study reveal that MSME financing plays a major role in improving the financial performance of Islamic banks and increasing the inflation rate in Indonesia. Improving the financial performance of Islamic banks and monetary stability is very important to create a conducive business climate for MSME actors.
Return on Assets Bank Pembangunan Daerah di Pulau Jawa: Studi pada Efisiensi sebagai Determinan Novia Muplihah; Dadang Hermawan; Destian Arshad Darulmalshah Tamara
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3775

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This study aims to analyze the effect of Non Performing Loan (NPL) and Operating Income Operating Expenses (BOPO) on Return On Assets (ROA) at Regional Development Banks in Java for the period 2011-2020. This title was chosen because during 2020 BPD has not been efficient in disbursing funds because it does not apply the principles of prudence and bank efficiency so that non-performing loans increase. The research method used is associative research with a quantitative method approach. The sampling technique uses a saturated sample so that the total population and sample are the same, namely five Regional Development Banks on the island of Java for the 2011-2020 period. Data processing was carried out using the IBM SPPS Statistics 25 application. The results of the study stated that partially NPL had no effect on ROA, while BOPO had a negative effect on ROA. Meanwhile, simultaneously NPL and BOPO affect ROA.
Analisis Tingkat Efisiensi Bank Umum Syariah di Indonesia pada Era Masyarakat Ekonomi Asean (MEA) Rona Rosida; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.255 KB) | DOI: 10.35313/jaief.v1i1.2401

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Theepurpose of this researchbis to identify the levelnof efficiency of SharianCommercial Banks in thenASEAN Economic Community (AEC) era and also to identify the policies that cankbe taken by Sharia Commercial Banks to improve their efficiency byiusing the DEA methodiand VRS modelnwith an intermediation approach. Furthermore, this research uses 6 Sharia Foreign Exchange Commercial Banks as samples. This research showsjthat the averagehSharia Commercial Bank hasibeen quite efficientiin carrying out its role as an intermediary institution. Sharia Commercial Banks that experience fluctuations in their efficiency are BNIS and BRIS. Whereas other Sharia Commercial Banks have consistently achieved optimum efficiency. Policy recommendations that can be implemented by Sharia Commercial Banks, especially for Sharia Commercial Banks that havejnot yet reachedkthe optimum levelkof efficiency, to increase their level of efficiency are by controlling and allocating optimal resources and by further increasing their output capacity by maintaining existing inputs.
Analisis Dampak DPK dan Pembiayaan terhadap Produktivitas Pengelolaan Dana Sosial Pada Bank Umum Syariah Lisnawati Lisnawati; Ruhadi Ruhadi; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.54 KB) | DOI: 10.35313/jaief.v1i2.2464

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Sharia bank has a function as a tamwil and baitul mal institution. This research aims to determine the influence of third-party funds and the financing channeled towards the receipt of social funds. In addition, this research also aims to find out the productivity of sharia banking in managing social funds using the DEA method with the Malmquist Index. Purposive sampling was used to collect data in this study. Based on the results of this study found that financing has a positive influence on the receipt of social funds, but third party funds have a negative influence on the receipt of social funds. Furthermore, based on the Malmquist Index found that 4 Syariah Banks experienced an increase in the productivity of social fund management while the other 3 Syariah Banks experienced a decrease in the productivity of social fund management, resulting from sharia banking's ability to use technology and information also the management improvements.
Analisis Islamic Social Reporting pada Perbankan Syariah di Indonesia Rizki Setiawan; Hasbi Assidiki Mauluddi; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.364 KB) | DOI: 10.35313/jaief.v1i3.2594

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This study aims to determine and analyze the effect of profitability, liquidity, company size and leverage on Islamic Social Reporting on Islamic commercial banks in Indonesia in the 2014-2018 period with the board of commissioners as a moderating variable. The main problem in this study is how much influence the profitability of the ISR is calculated through return on assets (ROA), namely the ratio between net income and total assets, liquidity to ISR calculated through the current ratio (CR), namely the ratio between current assets with current debt, the size of the company against ISR calculated by the natural logarithm of total assets, the effect of leverage on ISR calculated through the debt to assets rasio (DAR) and the board of commissioners as a moderating variable measured by the number of sharia board of commercial banks. The sampling technique using purposive sampling and obtained 7 company samples from a total of 14 population of Muamalat Indonesia Bank, BRI Syariah, BNI Syariah Bank, Mandiri Syariah Bank, Mega Syariah Bank, Syariah Bank Bukopin, BCA Syariah Bank. This type of research used in this study is quantitative. The data used in this study are secondary data in the form of finansial and annual reports. Data analysis techniques that researchers use are descriptive statistical analysis, classic assumption tests, Modereted Regression Analysis (MRA), partial hypothesis testing (t test), simultaneous hypothesis testing (f test), and coefficient of determination (R test). The R test of this study shows that the overall contribution of the independent variables, namely Profitability, Liquidity, Firm Size and Leverage to the dependent variable, namely ISR which is moderated by the Board of Commissioners variable is 70%, while 30% is determined by other variables not examined in this study. The F test of this study shows that simultaneously profitability, liquidity, firm size and leverage have a positive effect on ISR. The T test shows that profitability, liquidity, company size and leverage partially affect the ISR. The results of the moderation test are only liquidity and company size which are well moderated by the size of the board of commissioners in conducting ISR disclosures.
Pengaruh Makroekonomi terhadap Pembiayaan Mudharabah pada Bank Umum Syariah dan Unit Usaha Syariah Uswatun Hasanah; Ruhadi Ruhadi; Dadang Hermawan
Journal of Applied Islamic Economics and Finance Vol 2 No 3 (2022): Journal of Applied Islamic Economics and Finance (June 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.161 KB) | DOI: 10.35313/jaief.v2i3.2827

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This study aims to determine whether there is a significant effect of macroeconomic variables on the mudharabah financing variable, partially or simultaneously. The dependent variable used in this study is Mudharabah Financing, while the independent variables used in describing macroeconomic changes include the Inflation Rate, Exchange Rate, BI Rate, and the Money Supply. Using secondary data derived from the monthly Sharia Banking Statistics report from OJK for the period January 2016 – November 2020, Economic and Financial Statistics (SEKI-BI) published by BI and the Central Statistics Agency. The population in this study were 14 Sharia Commercial Banks and 20 Sharia Business Units registered with the OJK. This research is a time series. The research method used is descriptive quantitative. The data analysis technique used is multiple linear regression analysis. The results showed that simultaneously the variables of inflation, exchange rate, BI rate and the money supply did not have a significant effect on mudharabah financing and partially inflation had a positive and significant effect on mudharabah financing while the exchange rate, BI rate and money supply had no significant effect to mudharabah financing.