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PENGARUH CAPITAL ADEQUANCY RATIO (CAR), RETURN ON ASSET (ROA), DANA PIHAK KETIGA TERHADAP JUMLAH KREDIT TERSALURKAN PADA LPD DI KABUPATEN BADUNG TAHUN 2021 I Ketut Yudana Adi
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1066

Abstract

This study aims to determine: 1) the effect of capital adequacy ratio on the amount of disbursed loans, 2) the effect of return on assets on the amount of disbursed loans, 3). Effect of Third Party Funds on Total Disbursed Loans, 4), Capital Adequacy Ratio, Return on Assets, Third Party Funds on Total Disbursed Loans. This research was conducted on LPLPD in Badung Regency in 2021 with a total population of 122 LPD. The sampling technique in this study used the purposive sampling method, so that the research sample used was 84 LPD. The analytical technique used in this research is multiple linear regression analysis. The results of this study are 1) Capital Adequacy Ratio has a negative and insignificant effect on the Amount of Disbursed Loans, 2) Return on Assets has a negative and significant effect on the Amount of Disbursed Loans, 3) Third Party Funds have a positive and significant effect on the Amount of Disbursed Loans 4) CAR , ROA, Third party funds simultaneously have a significant effect on the amount of credit disbursed
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA Zyotya Melviana Kusuma; Tiara Kusuma Dewi; I Ketut Yudana Adi
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.71

Abstract

This research was conducted on a wholesale company in Indonesia. The purpose of this study was to determine the effect of profitability, liquidity, solvency and firm size on audit report lag in wholesale companies in Indonesia. The independent variables in this study are profitability (X1), liquidity (X2), solvency (X3) and firm size (X4). While the dependent variable in this study is the audit report lag. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange in 2017-2020 with a total of 12 companies that meet the research criteria that have been set. The research method used is quantitative research with data analysis using multiple linear regression analysis which is processed with the SPSS 16 statistical program. The results of the analysis show the regression model Y = 55,734 -22.483X1-1,289X2-19,903X3+1,335X4+e. The results of this study indicate that audit report lag is significantly affected by solvency and firm size. Liquidity and profitability do not affect audit report lag.
PENDAMPINGAN PENYUSUNAN RENCANA ANGGARAN BELANJA (RAB) PENATAAN “JOGGING TRACK” BAGI POKDARWIS DESA MADANGAN - GIANYAR Tiara Kusuma Dewi; Kukuh Rian Setiawan; Gde Herry Sugiarto Asana; Made Yudi Darmita; I Ketut Yudana Adi; Komang Meliawati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 2 (2023): June
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i2.15305

Abstract

ABSTRAKKegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Madangan, Petak – Gianyar. Tujuannya memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah dengan mengunakan Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Hasil PKM ini menunjukkan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui hasil dari pretest rata rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor postest sebesar 90 .diharapkan kegiatan PKM Sejenis dapat dilakukan kembali dengan mengembangkan desa wisata yang baik bagi wisatawan tetapi juga baik secara pelaporan dan pertanggung jawaban keuangannya terhadap para stakeholder. Kata kunci: RAB; jogging track; POKDARWIS ABSTRACTThis community service activity was carried out by Triatma Mulya University by involving partners from the village of Madangan, Petak – Gianyar. The aim is to provide the ability for POKDARWIS managers to prepare a budget plan (RAB) so that reports are made more transparent and accountable. The method used in this community service program is to use the RAD (Rapid Application Development) Method, which is a method that prioritizes partner involvement in the use of a series of systems that have been prepared and agreed upon for use, where the series functions to create a more effective prototype. The results of this PKM show that partners understand and understand more about excel-based budgeting and financial management. this can be seen from the results of the pretest an average score of 60 and after training and mentoring the posttest score is 90. It is hoped that similar PKM activities can be carried out again by developing tourism villages that are good for tourists but also good in terms of reporting and financial accountability to stakeholders. Keywords: budget plan; jogging track; POKDARWIS
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, MINAT BELAJAR, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI DI UNIVERSITAS TRIATMA MULYA Desiana Wahyu Wedayanthi Rahayu; I Ketut Yudana Adi
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.86

Abstract

At present, with the rapid development of financial institutions and banks, the demand for accounting graduates is also increasing. The truth, however, is that a large number of graduates are produced in higher education, but only a small fraction are absorbed into the workforce. This phenomenon shows that the level of understanding becomes very important. Comprehension of student accounting is indicated by the student's understanding of the material being studied. The factors that promote understanding are emotional intelligence, intelligence, interest in learning, and learning behavior. The purpose of this study was to examine the effects of emotional intelligence, intelligence, interest in learning, and learning behavior on the level of accounting comprehension. The study used a sample of 66 accounting students from Triatma Mulya University. In this study, multiple linear regression analysis was used as the data analysis technique. The results show that emotional intelligence, intellectual intelligence, learning interest and learning behavior have a positive and significant impact on accounting comprehension. This means that the more emotional intelligence, IQ, interest in learning and learning behavior a person has, the more knowledge related to accounting they will know.