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THE INFLUENCE OF THIRD-PARTY FUNDS, NON-PERFORMING LOANS (NPL) ON CREDIT DISTRIBUTION WITH PROFITABILITY AS INTERVENING VARIABLE IN COMMERCIAL BANKS Sri Hermuningsih; Pristin Prima Sari; Anisya Dewi Rahmawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i02.988

Abstract

Banks are financial institutions that collect and distribute funds in the forms of deposits such as savings, deposits, current accounts, etc. from and for people who need funds for various needs, such as for consumption, working capital or business capital, housing and investment. In addition, banks must help the community to improve their living standards by distributing funds or giving credit to people who need funds. This is in accordance with the function of the bank itself, namely the bank as the distributor of funds. The purpose of this research is to examine and obtain evidence about factors that influence loan distribution at a bank. Internal factors that influence loan distribution are Third Party Funds, Non-Performing Loans, and Profitability. Efforts to increase credit at banks require optimal efforts to raise third-party funds, good credit management, and capital strengthening. This type of research is quantitative research with purposive sampling technique. The population used in this study is commercial banks from 2013 to 2017. The data come from commercial bank financial statements. As the benefit of this research the government can use it as a mapping material for distributing loan to commercial banks; the bank management can take it into consideration in making commercial bank lending policies. The results of the research show that profitability can mediate the relationship between third party funds and non-performing loans on loan distribution. Third party funds have a significant positive effect on loan distribution. Non-Performing Loans have a significant negative effect on loan distribution. Keywords: LOAN DISTRIBUTION, THIRD PARTY FUNDS, NON-PERFORMING LOANS, AND PROFITABILITY
Pengaruh Beban Bunga dan Manajemen Aktiva Terhadap Kesulitan Keuangan Melalui Moderasi Intensitas Modal Sri Hermuningsih; Pristin Prima Sari; Anisya Dewi Rahmawati
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 6, No 3 (2023): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v6i3.25161

Abstract

Penelitian ini bertujuan untuk mengkaji pengelolaan beban bunga dan modal kerja, mulai dari pengelolaan piutang dan pengelolaan persediaan hingga kesulitan keuangan akibat konsentrasi modal. Metode yang digunakan adalah metode kuantitatif analisis penyebaran dan pengujian lain menggunakan SPSS IBM 20 dari data akhir tahun. Hasil penelitian ini, yaitu hasil uji F, menunjukkan bahwa biaya bunga, manajemen perputaran aset dan persediaan, dan moderator intensitas modal berpengaruh signifikan terhadap kesulitan keuangan. Berdasarkan hasil uji parsial dengan menggunakan uji-t, asset and inventory turnover dan moderator kekuatan modal berpengaruh signifikan terhadap financial distress, sedangkan beban bunga tidak signifikan terhadap financial distress.The purpose of this study is to examine interest expense and working capital management, from receivables and inventory management to financial distress due to capital intensity. The methods used are the quantitative method of deployment analysis and another test using SPSS IBM 20 from year-end data. The results of this study, which are F-test results, show that interest cost, asset and inventory turnover management, and capital intensity moderators have significant effects on financial hardship. Based on partial test results using t-tests, asset and inventory turnover and capital strength moderators have a significant impact on financial distress, while interest expense is not significant to financial distress. The usefulness of research for the development of management science is to alleviate financial hardship.  
THE EFFECT OF GENDER ON TAX LITERACY Sri Hermuningsih; Pristin Prima Sari; Anisya Dewi Rahmawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.10544

Abstract

Abstract The research have duty to empirically examine the factors of gender differences in the understanding of tax study literacy. The method is a quantitative method using SPSS based on the results of Quiziz online. The analysis technique of samples used simple regression analysis and different test. The sample data uses management study program students. The results obtained are gender significant to the level of tax literacy. The Gender Men are better at tax literacy than women. The benefit is scientific development in the field of tax literacy and differences in understanding, especially taxes, between men and women, which is often called gender. Keywords: gender; literacy; taxes