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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

Pengaruh Kecukupan Modal dan Risiko Kredit Terhadap Likuiditas Pada Bank Umum Syariah Yang Terdaftar di Bank Indonesia Gautama, Budhi Pamungkas; Annisa, Rizka; Waspada, Ikaputera
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 6, No 2 (2018): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2018
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v6i2.15908

Abstract

AbstractThis research is based on the increasing number of liquidity of Islamic General Bank which is registered in Bank of Indonesia. The aim of this research is to find out the image of capital adequacy by using CAR indicator, credit risk by using NPF indicator and examine the impact of capital adequacy and credit risk towards the liquidity of islamic general bank which is registered in Bank of Indonesia. The research method used in this research is descriptive and verification method. This research used capital adequacy secondary data, credit risk and liquidity which are based on the financial statements from each bank which have been managed in 2012-2016 period. The analysis technique for this research was by using classical assumption test, regression analysis panel data and hypothesis test. This study used purposive sampling in islamic general bank registered in Bank of Indonesia in 2012-2016 period. This research was done by panel data analysis that was assisted by an application named Eview 8. Based on regression significance test, the capital adequacy and credit risk have influenced the liquidity itself. Based on the regression coefficient test, the capital adequacy gave significant positive effect to the liquidity, while the credit risk gave significant negative effect to liquidity. Keywords. capital adequacy; credit risk; liquidity   AbstrakPenelitian ini dilatarbelakangi oleh meningkatnya likuiditas pada Bank Umum Syariah yang terdaftar di Bank Indonesia. Tujuan dari penelitian ini adalah untuk mengetahui gambaran kecukupan modal dengan menggunakan indikator CAR, risiko kredit dengan menggunakan indikator NPF dan likuiditas dengan menggunakan indikator FDR serta menguji pengaruh kecukupan modal dan risiko kredit terhadap likuiditas pada bank umum syariah yang terdaftar di Bank Indonesia. Metode penelitian yang dilakukan dalam penelitian ini yaitu dengan menggunakan metode deskriptif dan verifikatif. Data yang digunakan dalam penelitian ini adalah data sekunder kecukupan modal, risiko kredit dan likuiditas yang bersumber dari laporan keuangan dari masing-masing bank yang sudah diolah periode 2012-2016. Teknik analisis yang dilakukan dalam penelitian ini dengan menggunakan uji asumsi klasik, analisis regresi data panel dan uji hipotesis. Penelitian ini menggunakan teknik penelitian dengan cara purposive samplingpada bank umum syariah yang terdaftar di Bank Indonesia periode 2012-2016. Penelitian ini dilakukan menggunakan analisis data paneldengan dibantu oleh aplikasi Eviews 8. Berdasarkan uji keberartian regresi, kecukupan modal dan risiko kredit berpengaruh terhadap likuiditas. Berdasarkan uji koefisien regresi, kecukupan modal berpengaruh positif signifikan terhadap likuiditas, sedangkan risiko kredit berpengaruh negatif signifikan terhadap likuiditas. Kata kunci. kecukupan modal; risiko kredit; likuiditas
Forming Student's Saving Behaviour through Financial Literacy, Parental Financial Education, and Self Control Suwatno, Suwatno; Waspada, Ikaputera; Mulyani, Heni
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.34944

Abstract

Saving behaviour is highly dependent on the surrounding environment. The current behaviour of saving at this time will carry over to their lives in the future. In the era of globalization and technological developments in finance or what is often referred to as financial technology (fintech), it is very difficult for someone to distinguish between needs and wants. This study aims to analyse the factors that influence students' saving behaviour in terms of financial literacy, parental financial education, and self-control. The research method used a quantitative design with an ex post facto approach through path analysis techniques. The research data collection technique used a questionnaire. The population and research sample were students of Vocational High Schools in West Java. Determination of the number of samples using the purposive sampling method. The results showed that financial literacy significantly affected self-control (Sig. ≤ 0.05), financial education from parents significantly affected self-control (Sig. ≤ 0.05), financial literacy significantly affected saving behaviour (Sig. ≤ 0.05), financial education from parents significantly influences saving behaviour (Sig. ≤ 0.05), and self-control significantly influences saving behaviour (Sig. ≤ 0.05). This shows that to form student saving behaviour, financial literacy, self-control, and financial education from parents are needed.