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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Analisa Akuntansi dan Perpajakan Cakrawala Management Business Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal Lensa Ekonomi Jurnal Ilmu Kehutanan Research Horizon

Simson Werimon

Universitas Papua

Author-ID : 507929

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Kinerja Keuangan Anggaran Pendapatan Belanja Daerah Kabupaten Teluk Wondama Periode 2017 - 2021 Tety Lensiana Mandua; Camelia L. Numberi; Simson Werimon
Lensa Ekonomi Vol 16 No 02 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

This study uses financial ratio analysis to evaluate the effectiveness of the management of the Wondama Bay regional revenue and expenditure budget for 2017–2021. Descriptive qualitative research is such. The report on the realization of the Teluk Wondama Regency APBD for the 2017–2021 period as a secondary data source, and documentation as a data collection method. Based on the findings of the financial ratio analysis, the overall performance of the Wondama Bay Regency APBD Manager for the 2017-2021 period is as follows: (1). Financial performance analysis Unexpected differences or smaller differences occur in revenue growth. (2). The level of decentralization is still quite low. (3) Regional financial independence is still quite low. (4). Still not effective is effectiveness. (5). Efficiency is now experiencing efficiency.

Analisis Faktor yang Mempengaruhi Kinerja Aparat Pemerintah Daerah (Studi Kasus pada Organisasi Perangkat Daerah Kabupaten Manokwari) Anik Wuriasih; Grace M Sirande; Simson Werimon; Marlina Malino
Lensa Ekonomi Vol 16 No 01 (2022): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

This study was conducted to answer the existing problems, namely whether budget participation,clarity of budget targets, quality of human resources, functional supervision on performance.Performance tested was the performance of government officials in Manokwari Regency. The research was conducted by survei by distributing questionnaires to officials directly involved in the budgeting process, the three officials in each the regional work units (OPD). The questionnaire can be used amounted to 84 questionnaire. Instrument test and classical test show that all data are valid and reliable and meet the testing criteria so that research can be continued with multiple linear regression of the data. The result showed budget participation and quality of human resources has postive influence on the performance of government officials.While the clarity of budget targets and functional supervision was not influenced on the performance of government officials. The determination coefficient test states that the four variables are able to have an effect on performance of government officials by 60,2%, while the remaining 39,8% is influenced by other variables outside the research. Penelitian ini dilakukan untuk menjawab permasalahan yang ada, yaitu apakah partisipasi penyusunan anggaran, kejelasan sasaran anggaran, kualitas sumberdaya manusia dan pengawasan fungsional berpengaruh terhadap kinerja. Kinerja yang diuji adalah kinerja aparat Pemerintah Daerah Kabupaten Manokwari. Penelitian ini dilakukan dengan metode survei dengan menyebarkan kuesioner kepada para pejabat yang terlibat langsung dalam proses penyusunan anggaran, yaitu tiga orang pejabat di tiap-tiap Organisasi Perangkat Daerah (OPD). Kuesioner yang dapat digunakan berjumlah 84 kuesioner. Uji instrumen dan uji klasik menunjukkan semua data valid dan reliabel dalam memenuhi kriteria pengujian, sehingga penelitian dapat dilanjutkan dengan meregresi linear berganda data tersebut. Hasil penelitian menunjukkan partisipasi penyusunan anggaran dan kualitas sumberdaya manusia berpengaruh positif terhadap kinerja aparat Pemerintah Daerah Kabupaten Manokwari akan tetapi kejelasan sasaran anggaran dan pengawasan fungsional tidak berpengaruh terhadap kinerja aparat Pemerintah Daerah Kabupaten Manokwari. Uji koefisien determinasi menyebutkan bahwa keempat variabel mampu memberikan pengaruh terhadap kinerja aparat Pemerintah Daerah sebesar 60,2% sedangkan sisanya sebesar 39,8% dipengaruhi variabel lain di luar penelitian.

Pengaruh Likuiditas, Profitabilitas, dan Solvabilitas terhadap Kinerja Keuangan Bank Syariah yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Numberi, Camelia Lusandri; Tamher, Khoiriati; Werimon, Simson; Malino, Marlina
Lensa Ekonomi Vol 19 No 1 (2025): Lensa Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/lensa.v19i1.405

This study aims to analyze the effect of liquidity, profitability, and solvency on the financial performance of Islamic banks listed on the Indonesia Stock Exchange in 2020-2023. This research uses a quantitative approach with multiple linear regression analysis methods. The data used is secondary data from the annual financial statements of four Islamic banks selected through purposive sampling technique, namely PT Bank Aladin Syariah Tbk, PT Bank Syariah Indonesia Tbk, PT Bank BTPN Syariah Tbk, and PT Bank Panin Dubai Syariah Tbk. The independent variables in this study are liquidity (Current Ratio), profitability (Return on Assets), and solvency (Debt to Asset Ratio), while the dependent variable is financial performance (Return on Equity). The analysis results show that partially, only profitability has a significant effect on financial performance. Meanwhile, liquidity and solvency have no significant effect partially. But simultaneously, the three variables have a significant effect on the financial performance of Islamic banks.

Co-Authors Adolf Z. D. Siahay Alvany Theresia Wanma Anik Wuriasih Balthazar Kambuaya Baransano, Siti R.N Barus, Marlina Billy Johan Herman Ratag Camelia Lusandri Numberi Desirianingsih Haryati Parastri Dewi, Anik Kusuma Grace M Sirande Hustianto Sudarwadi Jonni Marwa Kapisa, Ronald Zeth Langsa, Yerika Rombe Lilik Setiawati Malino, Marlina Marlina Malino Marlina Malino Memed Ronsumre Mona P. Mokodompit Ningrum, Devi Puspita Novita Kristina Mramra Numberi, Camelia Lusandri Nurwijayanti Parastri, Desirianingsih Haryati Rojojor Silitonga Simanjuntak, Verawati Sitinjak, Lam Ganda Sari Situmorang, Elina Relawaty Subekti Catur Oktarisa Sudarwadi, Hustianto Syarifudin Tamher, Khoiriati Tety Lensiana Mandua Verawati Simanjuntak

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