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All Journal Majalah Ilmiah Inspiratif Jurnal Pengabdian Masyarakat Sains dan Teknologi
Daniel Kartika Adhi
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH NON PERFORMING LOANS DAN NET INETERST MARGIN TERHADAP RETURN ON ASSET MEDIASI DAN DIMODERASI OLEH CAPITAL ADEUACY RATIO TAHUN 2015 – 2018 Patricia Dhiana Paramita; Daniel Kartika Adhi
Majalah Ilmiah Inspiratif Vol 5, No 10 (2020): Majalah Inspiratif Vol.5 No.10 Juli 2020
Publisher : Universitas Pandanaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (922.629 KB)

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Non PerformingLoans dan Net Interest Margin terhadap Capital Adeuacy Ratio dan Return OnAsset secara parsial, mengetahui pengaruh Capital Adequacy Ratio terhadapRetun On Assets, mengetahui apakah Capital Adequacy Ratio memediasi danmemperkuat pengaruh Non Performing Loans dan Net Interest Margin terhadapReturn On Asset. Sumber data yang digunakan adalah data sekunder yang terkaitdengan objek penelitian yaitu BRI, BNI, BTN dan Bank Mandiri yang terdiri daridata keuangan tahun 2015 sampai dengan 2018 yang berkaitan dengan BEI dan(ICMD) tahun 2015 sampai dengan 2018. Teknik analisis yang digunakan adalahregresi linier bertahap, analisis jalur, dan Moderated Regression Analysis (MRA)Hasil perhitungan menunjukkan bahwa Non Performing Loans dan Net InterestMargin secara parsial berpengaruh positif dan signifikan terhadap CapitalAdeuacy Ratio dan Return On Asset, sehingga hipotesis pertama hingga hipotesiskeempat dapat diterima. Capital Adequacy Ratio berpengaruh positif dansignifikan terhadap Return On Asset, sehingga hipotesis kelima diterima. CapitalAdequacy Ratio memediasi pengaruh Non Performing Loans dan Net InterestMargin secara parsial terhadap Return On Asset, sehingga hipotesis keenam danketujuh dapat diterima. Capital Adequacy Ratio memperkuat pengaruh NonPerforming Loans dan Net Interest Margin secara parsial terhadap Return OnAsset, sehingga hipotesis kedelapan dan kesembilan dapat diterima.Keywords: non-performing loans, net interest margins, capital adequacy ratios, and return on asset.
Penguatan Akuntabilitas Keuangan Koperasi melalui Penyusunan PERSUS Kebijakan Akuntansi pada KPUD Kieskendo Luhgiatno Luhgiatno; Daniel Kartika Adhi; Susanti Wahyuningsih; Panca Wahyuningsih
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 5 No. 2 (2026): Juni: Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58169/jpmsaintek.v5i2.1077

Abstract

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.
Co-Authors Panca Wahyuningsih Patricia Dhiana Paramita Susanti Wahyuningsih