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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak International Journal of Accounting and Management Research (IJAMR)
Sochib Sochib
Institut Teknologi dan Bisnis Widya Gama Lumajang
Economics, Econometrics & Finance

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The Influence Of Loan To Deposit Ratio And Non Performance Loan On The Performance Of Conventional National Private Banks Sochib Sochib; Neny Tri Indrianasari; M. Rijalus Sholihin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.917

Abstract

Manajemen bank mempunyai target laba yang harus dicapai pada setiap periodenya untuk meningkatkan kinerja keuangannya. Kinerja keuangan bank dapat dicapai dengan cara meningkatkan pemberian kredit kepada debitur dan mengawasi kolektibilitas debitur agar tidak terjadi kemacetan pembayaran sehingga target laba dapat dicapai. Kedua aktivitas tersebut diharapkan dapat mendorong kinerja keuangan bank meningkat dan memberikan kemakmuran kepada pemegang saham. Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh Loan to Deposit Ratio (LDR) dan Non Performance Loan (NPL) terhadap kinerja keuangan dengan proksi Return on Asset (ROA). Populasi penelitiannya adalah bank umum swasta nasional konvensional yang terdaftar di Bursa Efek Indonesia periode 2018-2021 sebanyak 43 entitas bank umum. Dengan metode purpose sampling diperoleh 16 entitas yang diamati selama empat periode sehingga diperoleh 64 pengamatan. Penelitian ini menggunakan teknik analisis regresi linier dengan variabel independen Loan to Deposit Ratio dan Non Performance Loan sebagai variabel independen dan variabel kinerja keuangan sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa Loan to Deposit Ratio (LDR) berpengaruh signifikan terhadap kinerja keuangan (ROA) sedangkan Non Performance Loan (NPL) tidak berpengaruh terhadap kinerja keuangan. Kata Kunci : LDR, NPL, ROA
Extended Value Added Intellectual Coefficient Plus (E-Vaic Plus) for the Development of Shari'a Banking Intellectual Capital Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1066

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withE-VAIC Plus. The various and different findings and results from research on the measurement of Intellectual Capital provide an opportunity to test and analyze various factors that influence the measurement of Islamic banking Intellectual Capital. The variables used to test the model in this study are using VAICE-VAIC Plus uses four components, namely HCE, SCE, RCE, and CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province. The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2022.Research results foundhuman capitaldoes not affect the profitability of increasing human capital will not necessarily provide good profitability because in managing human capital must be adjusted to the competence of human resources owned, and the factor of competition from similar companies. Structural capital has no effect on profitability. This shows that to create Value Added (VA), a combination of Human Capital (HC) and Structural Capital (SC) is not needed. So that the higher the value of Structural Capital Efficiency has no effect on Return On assets. Capital Employed Efficiency affects profitability, this is because banking companies tend to use physical capital, so that the capital used can affect profitability
Development of Sharia Banking Intellectual Capital with A-IBVAIC Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.992

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withA-IBVAIC. The variables used to test the model in this study are using VAICA-IBVAIC using three components namely HCE, INVCE, CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province.The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2021.Research results found thatIslamic Banking Value Added Human capitaleffect on profitability. This mattershows thatIslamic Banking Value Added Human capitalhas a positive relationship to ROA, if the value ofIslamic Banking Value Added Human capitalincreases, it will give an increase in ROA. Research results found thatIslamic Banking Value Added Innovation Capitalno effect on profitability. This proves thatcapital management innovation will generate more wealth for the owners of capital. Research results found thatIslamic Banking Value Added Capital employedno effect on profitability. This proves thatincrease or decrease fromscoreIslamic Banking Value Added Capital employednot following the increaseor a decrease in the company's ROA.
The Effect of LDR, NPL, CAR on Return on Asset of Conventional National Commercial Bank in Indonesia Sochib Sochib; Fetri Setya Liyundira; Ani Yulianti
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.1104

Abstract

Loan distribution is measured by the Loan to Deposit Ratio (LDR) and effective credit management to maintain credit collectability is measured by Non-Performance Loans (NPL). Besides that, the adequacy of the minimum capital provision is measured by a good Capital Adequacy Ratio (CAR). The purpose of this study is to prove the effect of LDR, NPL and CAR on Return on Assets (ROA). Do LDR, NPL and CAR have an effect on ROA in the 2017 to 2021 research period. The population for this study takes conventional national commercial bank entities in Indonesia during the 2017-2021 period. By using purposive sampling, a representative sample is obtained with certain criteria. This study uses a linear regression technique to examine the effect of LDR, NPL and CAR variables. The results of the study show that the Loan to Deposit Ratio and Non-Performance Loans have a significant effect on Return on Assets while the Capital Adequacy Ratio has no effect.
Co-Authors Ani Yulianti Fetri Setya Liyundira M. Rijalus Sholihin Neny Tri Indrianasari Neny Tri Indrianasari Riza Ramadhan