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All Journal AKRUAL: Jurnal Akuntansi Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Dyah Ratnawati H
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Perbandingan Kinerja Keuangan Bank Swasta Nasional Dan Bank Pemerintah Yang Terdaftar Di Bursa Efek Indonesia (Bei) Sri Hastuti; Dyah Ratnawati H
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p1-14

Abstract

AbstractPerformance or performance of bank is the image of reached achievement in banking operational in all aspect, covering monetary management of bank and ability of banks assets had to yield profit efficiently, so bank can stay and compete in the middle of inflation distortion and policy of Bank Indonesia, hence the bank had to have up to standard performance or performance - condition health of bank determined by Bank Indonesia. This research aim to analyse and prove the difference flattens which isn't it in monetary performance Private National Bank and State Bank pursuant to ratioes of CAMEL. Sampel the used to amount to 12 banks, consist of 9 Private National Bank and 3 taken State Bank pursuant to Purposive Sampling with criterion enlist in Indonesia Stock Exchange (BEI), routine deliver financial statement, period of year 2005-2007.
ANALISIS KINERJA KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH PROVINSI JAWA TIMUR Chintya Nabella Asharini; Dyah Ratnawati H; Gideon Setyo Budiwitjaksono
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 03 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.490

Abstract

New Public Management provides consequences for local governments to implement performance-based budgets with a mechanism that that follows good planning, implementation and control stages. Capital Expenditure Growth is an indicator of the performance of Regional Work Units (SKPD), which currently shows a growth rate that is less than optimal. Value For Money is a guideline for financial management towards achieving SKPD performance. This research aims to examine Value For Money, namely Economic factors, Efficiency and Effectiveness on Financial Performance in SKPD East Java Province. This research uses a quantitative approach with the object of the Budget Realization Report and uses a sample of 10 Regional Work Unit in East Java Province during the 2017-2020 period, and uses a purposive technique based on predetermined criteria. The research results show that Value for Money, which consists of economic factors, efficiency and effectiveness, together has an influence on Financial Performance. Individually, economic factors have a negative influence on financial performance. Meanwhile, the Efficiency and Effectiveness factors have no influence on Financial Performance.
Co-Authors Budiwitjaksono, Gideon Setyo Chintya Nabella Asharini Ida Ayu Putu Sri Widnyani