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PENGARUH CAR, LDR, BOPO DAN KURS TERHADAP NON PERFORMING LOAN (NPL) (Studi Empiris Pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia Periode 2018-2021) Putri, Chintya Kurnia; Darlis, Edfan; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 1 (2025): : (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze (1) the effect of CAR on Non Performing Loans (NPL) (2) the effectof LDR on Non Performing Loans (NPL) (3) the effect of BOPO on Non Performing Loans(NPL) (4) the effect of the Exchange Rate on Non Performing Loans (NPLs).The population ofthis study are conventional banking companies listed on the Indonesia Stock Exchange for the2018-2021 period. In this study, the samples obtained were 40 companies obtained throughpurposive sampling. This study uses secondary data obtained from the annual reports ofconventional banking companies listed on the Indonesia Stock Exchange for the 2018-2021period and uses data from the Bank Indonesia website. The results of this study indicate thatCAR and BOPO have an effect on Non Performing Loans (NPL), while LDR and ExchangeRate have no significant effect on Non Performing Loans (NPL).Keywords: Non Performing Loan, Capital Adequacy Ratio, Loan to Deposit Ratio, OperatingExpenses Operating Income and Exchange Rate
Pengaruh Pengetahuan, Kesadaran Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Pangkalan Kerinci Rahayu, Fitri; Surya, R. Adri Satriawan; Supriono, Supriono
Eko dan Bisnis: Riau Economic and Business Review Vol. 14 No. 1 (2023): Determinasi Kinerja, Kepatuhan, dan Perilaku Konsumen dalam Beragam Sektor Ind
Publisher : Sekolah Tinggi Ilmu Ekonomi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36975/jeb.v14i1.410

Abstract

The purpose of this study was to the influence of tax knowledge, awareness of taxpayers and tax sanctions on the complience of individual taxpayers who carry out business activities and freelance jobs at KPP Pratama Pangkalan Kerinci. The sample in this study were who carry out business activities and freelance jobs at KPP Pratama Pangkalan Kerinci totaling 100 people. Analysis of data using multiple linear regression method using validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, F test, t test, and R2 test. The tests are conducted to determine the relationship between the independent variables (independent variables) and dependent variable (dependent variable). Based on the results obtained adjusted value R-square at 0.764 which can mean tax knowledge, awareness of tax payers and tax sanctions has a contribution of 76.4% contribution of taxpayer complience at KPP Pratama Pangkalan Kerinci. Simultaneously tax knowledge, awareness of tax payers and tax sanctions variabel affect taxpayer complience at KPP Pratama Pangkalan Kerinci. Partially obtained tax knowledge significant effect on taxpayer complience at KPP Pratama Pangkalan Kerinci with t value 5.247 > t table 1.985, obtained awareness of tax significant effect on taxpayer complience at KPP Pratama Pangkalan Kerinci with t value 3.896 > t table 1.985 and obtained tax sanctions significant effect on taxpayer complience at KPP Pratama Pangkalan Kerinci with t value 2.224 > t table 1.985
THE MODERATION EFFECT OF BOARD DIVERSITY: ESG DISCLOSURE AND FINANCIAL PERFORMANCE IN INDONESIAN Wiguna, Meilda; Silviani, Amanda Agnes; Hardi, Hardi; Hariyani, Eka; Supriono, Supriono; Natariasari, Riska
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Formulation and Process Optimization of Blondo Separator, Oil,Water and Filtration in Virgin Coconut Oil (VCO) Processing Supriono, Supriono; Paurru, Shinta Sisilia; Ariusmiati, Ariusmiati; Bary, M. Atta
Sebatik Vol. 29 No. 2 (2025): December 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i2.2679

Abstract

Virgin Coconut Oil (VCO) is a type of pure coconut oil produced without high-temperature heating or the use of chemicals. One crucial stage in VCO production is the separation and filtration of oil, water, and sediment. This research aims to design and evaluate an efficient separator and filter device for small to medium-scale VCO production. The machine applies gravitational and simple centrifugal forces, equipped with a multistage filter system using nylon cloth and filter paper. The results showed that the device achieved 92–95% separation efficiency within 25 minutes per 5 liters of raw material, with a final moisture content of 0.08%. This design can enhance productivity and maintain oil quality, making it suitable for household and small-scale industries.
The Effect Of Work Discipline And Work Motivation On Work Productivity At The Lahat Regency Fire And Rescue Service Supriono, Supriono; Rusilawati , Tri; Amaludin, Amaludin
Journal of Management, Economic, and Accounting Vol. 5 No. 1 (2026): January
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i1.1001

Abstract

This study is entitled "The Influence of Work Discipline and Work Motivation on Employee Productivity at the Lahat Regency Fire and Rescue Service." This study aims to determine the influence of Work Discipline on Work Productivity and the influence of Work Motivation on Work Productivity at the Lahat Regency Fire and Rescue Service Kabupaten Lahat. The number of respondents in this study was 41 employees, the analysis method used was qualitative and quantitative descriptive analysis, namely by comparing existing theories and realities, by collecting data through questionnaires on 41 respondents, the questionnaires made were related to 3 (three) variables, namely Work Discipline, Work Motivation and Work Productivity, Data processing or data calculations using SPSS Statistic versi 30. Based on the results of the Multiple Linear Regression test b1 (regression coefficient value X1) has a positive value (+) of 0.032, it can be interpreted that if variable X1 increases, variable Y will also increase and vice versa, b2 (regression coefficient value X2) has a negative value (-) of - 0.009, it can be interpreted that if variable X2 increases, variable Y will decrease, and vice versa, The results of the t test (partial) show that the significance value of the influence of Work Discipline (X1) on Work Productivity (Y) is 0.001 < 0.05 and the calculated t value is 6.615 > the t table value of 1.685, so Ho is rejected and Ha is accepted, meaning that there is a significant influence of Work Discipline (X1) on Work Productivity (Y), the t test (partial) shows that the significance value of the influence of Work Motivation (X2) on Work Productivity (Y) is 0.001 < 0.05 and the calculated t value is 6.786 > The t table value is 1.685, so Ho is rejected and Ha is accepted, meaning that there is a significant influence of Work Motivation (X1) on Work Productivity (Y). The F test (Simultaneous Test) shows that the significant value for Variable X1 and Variable X2 on Variable Y is 0.960 > 0.05 and F count is 0.041 < F table value of 3.24. This proves that Ho is accepted and Ha is rejected, meaning that there is no significant influence of Variable X1 and Variable X2 on Variable Y.
Marketing Strategy Of Smes For Durability On Covid Pandemic-19 Session Supriono, Supriono; Sudarmiatin, Sudarmiatin; Hermawan, Agus
International Journal of Science, Technology & Management Vol. 3 No. 6 (2022): November 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i6.677

Abstract

The economy is one of the most important pillars in state activities, the wheels of the economy are run by various sectors and the MSME sector is a sector that has a major contribution to building the economy in Indonesia. As a result of the Covid-19 pandemic that entered Indonesia in early 2020 and spread rapidly to various regions and caused major disruptions to ongoing economic activities. One of the biggest impacts was felt by most MSMEs so they were forced to go out of business due to not being able to survive the difficult conditions during the Covid-19 pandemic. For this reason, researchers want to know the marketing strategy implemented by culinary tourism that has succeeded in maintaining the durability of its business during the Covid-19 pandemic. The type of research used in this study is qualitative research. This study uses 4 samples of MSMEs for culinary tourism in Malang, namely Depot Hok Lay Cwie Mie culinary tours, Mie Bakar Celaket culinary tours, Bakso President culinary tours and Seoulscents Korean Café culinary tours. The results of this study. The results of this study indicate that 4 MSMEs for culinary tourism in Malang City have their own ways of building and adjusting the 4P Mix Marketing marketing strategy in order to maintain the durability of their business during the Covid-19 pandemic.
Co-Authors -, Syaifurrahman ., Yudi Fikra A.A. Ketut Agung Cahyawan W Abdullah Satritama Agung N Jati Agus Hermawan Aisyah Asri Nurrahma Al-Ani, Waleed Khalid Ahmed Al-Musadieq, . Alamsyah, Mudrika Alfiani, Rahmah Allolinggi, Rahmat Putra Almujaddidy, Ulul Albab Amalia, Dinda Amaludin, Amaludin Amanda, Ayulia Amarina, Dina Andrew Setiawan Andriani, Winda Andy Kurniawan, Andy Anugrah, Rita Ardi Ardi Arfansyah, Tedy Ari Adrian, Ari Ariusmiati, Ariusmiati Arnawan Hasibuan Asrinawati, Andi Nur Atmajaya, Sri Dewi Yuliana Aulia, Sarah Raudatul Ayuningtyas, Pratika Azalia, Rahmanita Bary, M. Atta Bogi Pratomo Cipta Ramadhani Dani, Mila Rima Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Dianita Mayasari , Ema Dona Primasari, Dona Edfan Darlis Efrizah, Doni Eka Hariyani Eko Suyono, Eko Eliada Herwiyanti Emrinaldi Nur, Emrinaldi Enni Savitri Fachrureza, Mochamad Fadilah, Subhan Fangbethia, Bella Fathurrahman, Riyan Fatonah Fatonah Ferdiansyah, Muhammad Reynaldi Fitri Rahayu Fitriani, Junjun Frizky, Muhammad Revaldi Gunawan, Andri Hani, Sheila Hardi Hardi, Hardi Harijono Achmad Hartiyah, Sri Hedayanti, Nor Helmy, Muhammad Ridho Hendri, Nur Agus Willy Hendro Priyatman, Hendro Herlina Herlina Hermawan, Romy I Ketut Wiryajati I Made Ari Nrartha I Nyoman Wahyu Satiawan I Wayan Joniarta Ida Ayu Sri Adnyani Ida Bagus Fery Citarsa Ilham, Akbar Imroatussholihah, Al julian, julian Junaidi Affan Kamaliah Kamaliah, Kamaliah Khan, Muhammad Arsalan Kholid Mawardi, Mukhammad Kriestian, Muhammad Larozsa, Nadina Lumban Batu, Fider M Sayuti M, Rasul M. Rasuli Made Sutha Yadnya Marzuki, Mochammad Jalalul Maulana, Muhammad Sutan Meilda Wiguna Misdawati, Misdawati Misdi, Misdi Mr. I Gede Eko Putra Sri Sentanu Muhammad Saleh Muladi, Sofian Ichsan Muthmainah, Andi Alfia Nadra, Duhan Natsir, Abdul Nirmalasandy, Fisca Mentari Nisa', Khoirun Nisa, Leli Akhlaqun Nizam, Fahrul Nugraheni, Asri Nugroho, Rama Tiar Nurisa, Fadhila Nuurin, Nuurun Alaa Oktavian, M. Pangestuti, Edriana Paurru, Shinta Sisilia Pipin Kurnia Poppy Nurmayanti Porkas Sojuangon Lubis Praja, Dedy Indra Praptapa, Agung Prasetya, Muhammad Yuli Eka Prastiyo, Wiwin Pratama, Rilian Pratiwi, Septhea Dwi Pratomo , Bogi Prayitno, Tia Rahmi PUJI LESTARI Putra, Firmansyah Dwi Putra, I Ketut Perdana Putri, Ayu Sekarani Damana Putri, Azizah Dwiyana Putri, Chintya Kurnia R. Adri Satriawan Surya, R. Adri Satriawan Raden Mohamad Herdian Bhakti Rasyid, Muksin Ratna Sari Ratnaningtyas, Yosefin Refina, Luqfia Restu Agusti RINI RINI Riska Natariasari Riswandi, Muhamad Nudisantana Rizaldi, Rasyid Akbar Rizqiansyah, Chrisandy Ruhul Fitrios Ruhul Fitrios Ruhul, Fitrios Rusilawati , Tri Saputra, Ahmad Sandi Yayan Sari, Vina Muliana Sariayu, Martha Vira Sayuti, M Sem Paulus Silalahi Seniari, Ni Made Seno Darmawan Panjaitan Setian, Suci Setyawan, Moh. Bhanu Setyawati, Risa Shinta Happy Yustiari Silviani, Amanda Agnes Siregar, Nur Asyiah Sri Maryati Sudarmiatin Suksmadana, I Made Budi Sultan Sultan Sumantika, Arsyad Supriyatna Supriyatna Syafaruddin Syafaruddin SYAHMINAN, MHD. Syifa Mustika Tonowidjojo, Vera Diana Topowijono, Topowijono Utama, Gede Nanda W, Caecilia Rosma Wardah, Baiq Zohratul Warindi D Wibowo, Bogi Pratomo Wirasari, Riza Ria Yesi Mutia Basri Yudha Prakasa Zirman Zirman, Zirman Zulkarnain, Ismail Abdurrozzaq Zulkarnain, Ismail Abdurrozzaq