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Mengukur Kinerja Keuangan PT BNI (Persero) Tbk dengan Menggunakan Rasio Keuangan Irna Roseniati; Yenny Ernitawati; Roni; Muhammad Badrun Zaman; Titi Rahmawati
Journal of Accounting and Finance (JACFIN) Vol. 1 No. 2 (2019): Agustus
Publisher : Universitas Muhadi Setiabudi

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Abstract

Financial performance is an illustration of a company's success that can be used as a basis for making decisions by analyzing financial reports using profitability ratios (Return on Assets, Return on Equity and Net Profit Margin), solvency ratios (Debt to Assets and Debt to Equity) and growth ratios ( net profit growth, growth in share earnings and growth in total assets) which has the aim of knowing and explaining an overview of financial performance at PT BNI Persero) Tbk in each period. The object used comes from PT BNI (Persero) Tbk with population and samples taken from financial statements, in the form of balance sheets and income statements for 5 periods, namely 2017 to 2019. The type of approach used is a deductive approach with secondary data with a horizontal analysis method carried out by comparing financial reports use ratios to determine the company's financial performance. The results of the analysis of the financial performance of PT. BNI (Persero) Tbk is quite good, even though there were many percentage reductions in the profitability ratio and growth ratio in 2018, the company was able to increase the percentage again the following year.
The Influence of APBD Plans and APBD Realization on Economic Growth (Empirical Study of Brebes Regency for the 2018-2022 Period) Irna Roseniati; Anisa Sains Kharisma; Roni Roni
QISTINA: Jurnal Multidisiplin Indonesia Vol. 2 No. 2 (2023): December 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v2i2.985

Abstract

This study aims to determine and analyze the effect of the APBD plan, realization. This study aims to determine and analyze the influence of the APBD plan, APBD realization on the economic growth of Brebes Regency. This research takes an empirical study in Brebes Regency in the 2018-2023 period. This is related to a plan and realization that cannot be separated in a process of the APBD cycle which will affect regional income and expenditure so that the use is in accordance with welfare needs and existing provisions. With the existence of the APBD, it is hoped that it will be able to increase income which will affect GRDP which will affect economic growth. The population used is the report on the realization of the Brebes Regency APBD in 2018 to 2022 using the non-probability sampling technique found in the APBD realization report relating to income and expenditure reports. The data used is secondary data taken by LRA and GRDP. Statistical analysis of data using the SPSS program with multiple linear regression analysis tools. The results showed that partially APBD planning and APBD realization had a positive and significant effect on economic growth with the APBD planning results t count 2.068 < t table 4.302, and APBD realization t count -1.988 < t table -4.302, with degrees α = 0.025. And to simultaneously have no effect on the results of the analysis F count 2.420 <F table 10.13. So that partially the APBD plan has a partial and significant effect on economic growth, the realization of the APBD has a partial and significant effect on economic growth. And simultaneously the APBD plan and APBD realization have no effect on economic growth.