Nurhayati Nurhayati
Sekolah Tinggi Ilmu Ekonomi Bima, Nusa Tenggara Barat

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Analisis Perbandingan Kinerja Keuangan Melalui Pendekatan Ratio Likuiditas Pada PT BNI (Persero) Tbk dengan PT.BRI (Persero) Tbk Deby Fitri Pujiarti; Nurhayati Nurhayati
Journal of Business and Economics Research (JBE) Vol 1 No 2 (2020): JBE - Juni 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The economic progress of a country is greatly influenced by economic activity in the country. All activities are the driving force of economic activity which is very important role. One example of Indonesia's development is in the banking sector. As we know, almost all sectors related to various financial activities always require bank services. The study aims to analyze the financial performance of Bank Negara Indonesia (Persero) Tbk with Bank Rakyat Indonesia (Persero) Tbk. This study uses a Liquidity Ratio analysis method with a Loan to Deposit Ratio (LDR) and Paired Simple. The results showed no significant difference in the LDR ratio at PT Bank Negara Indonesia (Persero) Tbk with the LDR ratio at PT. Bank Rakyat Indonesia (Persero) Tbk
Analisis Pengaruh Debt to Equity Ratio (DER) Terhadap Return on Asset (ROA) pada PT Semen Indonesia Tbk Dienul Rachmat Sofyan; Nurhayati Nurhayati
Journal of Business and Economics Research (JBE) Vol 1 No 3 (2020): Oktober 2020
Publisher : Forum Kerjasama Pendidikan Tinggi

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Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) on Return On Asset (ROA) at PT. Semen Indonesia Tbk from 2010 to 2018. The writing method used is the quantitative writing method with the type of data used is secondary data in the form of a balance sheet report and a company's income statement for the last 10 years. The data analysis techniques used were DER analysis, ROA, simple regression coefficient, correlation coefficient, determination coefficient and hypothesis test (one sample t-test). The results showed that the Debt to Equity Ratio (DER) had no and significant effect on Return on Assets (ROA), this was because the calculated T value was smaller than the T table (-6,241 <2,262) with a sig value of 0,000. Based on the results of the calculation of the correlation coefficient of 0.911 with a very strong level of closeness and the coefficient of determination of 0.830 which indicates that the contribution of the influence of the variable Debt to Equity Ratio (DER) to Return on Assets (ROA) is 83% and the rest is influenced by other variables. which were not examined in this study.