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Journal : Jurnal Akuntansi

Pengaruh Dana Pihak Ketiga, Kredit yang Disalurkan dan Kredit Non Lancar Terhadap Laba(The Impact Of Third parties funds, DistributedLoans On Profitabilites) (Studi Kasus Pada Bank Nusantara Parahyangan Cabang Sudirman) Dwi Rianawati; Nur Imam Taufik
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.925

Abstract

Bank as a financial institution is a business-oriented entity that is aiming to make profit/earnings through ethical ways including through fulfillment of customer needs and satisfaction. As commodities are processed and sold by the bank is fund that will also be the object of its business. Bank is a business entity which functions to collect funds from the public in the form of deposits, and also serves to distribute in the form of credit and other forms to the public or the debtor. The distribution is likely to impact the risk be less smooth return of the loan amount or also known as Non-Performing Loans (NPL), which will affect the company's financial banking. Non-performing loans are credit distributed loans, but the loans are substandard, doubtful and loss. The amount of data that is used as much as 42 months, they are the data of Third Party Fund, Distributed Loans and  Non Performing Loans  of Bank Nusantara Parahyangan, and also its profit from the period of January 2013- June 2016. The data were analyzed in this study using a linear regression model, and the results are Third Party Fund has significant effect on profit growth level at the Bank Nusantara Parahyangan Sudirman branch; The amount of Distributed Loans does not have significant effect on profit growth level at Bank Nusantara Parahyangan Sudirman branch; The amount of Non Performing Loans does not have significant effect on profit growth level at Bank Nusantara Parahyangan Sudirman branch; Research shows the variable of the Amount of Third Party Funds, Distributed Loans, and Non Performing Loans simultaneously have a significant effect on profit grow level at Bank Nusantara Parahyangan Sudirman branch. Keywords: Impact of TPF, DL, NPL, Profit
Analisa Karakteristik Peminum Teh di Kota Bandung Fernando Leonardo; Nur Imam Taufik; Dwi Rianawati
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1543

Abstract

The surplus of tea industries in Indonesia is predicted to reach 56.877 tons in 2020. The decrease in the value of exports and the increase of tea production with a low tea consumption level has been the cause of this phenomenon. One of the ways to prevent this from happening is by improving tea consumption level in Indonesia. This studyaims to determine the characteristics of tea drinkers in the city of Bandung which is one of the major cities in Indonesia. This study uses a descriptive method with a qualitative approach. The number of sample used was 350 tea drinkers in Bandung who were processed using cross tabulation analysis techniques. The results showed that tea drinkers in Bandung were consumers who were in the middle to upper category who were practical people who liked tea in a package with a fresh tea flavor but not too bitter, and refreshing. Keywords: Tea, Targeting, Consumers’ Characteristics