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This Author published in this journals
All Journal International Journal of Humanities Education and Social Sciences Harmoni Economics: International Journal of Economics and Accounting
Muhammad Rafly Awaluddin
Universitas Hasanuddin
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Non Performing Loan dan Loan to Deposit Ratio terhadap Return on Asset Muhammad Rafly Awaluddin; Haliah Haliah; Andi Kusumawati
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 6 (2023): IJHESS JUNE 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i6.501

Abstract

Banking is a financial sector institution that has a very important role in the financial system in Indonesia. As an intermediation institution, banks must have good performance, because by having good performance banks will be easier to gain the trust of customers. This study aims to determine how the effect of Non Performing Loan and Loan to Deposit Ratio on Return on Assets. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) using the financial statements of banking companies for 2017-2022. The population in this study is all banking companies listed on the Indonesia Stock Exchange as many as 44 companies. Sampling using the purposive sampling method so that companies that meet the criteria are 5 companies. This study uses multiple linear analysis and F test to find out how the influence between variables. The results of this study show that Non Performing Loan and Loan to Deposit Ratio simultaneously both have a significant effect on return on assets with a significance value of 0.000 < 0.05 in banking companies listed on the Indonesia Stock Exchange (IDX). However, partially non-performing loans have an effect on return on assets with a significance value of 0.000 < 0.05, while the loan to deposit ratio has no effect on return on assets with a significance value of 0.827 > 0.05 for banking companies listed on the Indonesia Stock Exchange (IDX).
Application of Public Sector Accounting in The Financial System of The Tongke-Tongke Village Government Riny Jefri; Nurul Maghfirah Surianto; Muhammad Rafly Awaluddin
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.386

Abstract

This study aims to analyze the application of public sector accounting in the financial system of the Tongke-Tongke Village Government, particularly in the preparation and reporting of the Village Budget (APBDes). The method used is a qualitative descriptive approach with a focus on an in-depth understanding of the accounting process, financial management, and compliance with applicable regulations. The results showed that the Tongke-Tongke Village Government has appropriately applied public sector accounting principles in accordance with the provisions of Permendagri Number 113 of 2014 and Government Accounting Standards (SAP). The utilization of the village financial information system (Siskeudes) supports regularity of reporting and promotes transparency and accountability in village financial management. The village also complied with budget allocation requirements, with 30% for apparatus expenditure and 70% for development and community empowerment. These findings reflect the village government's strong commitment to good governance and improving community welfare.
Co-Authors Andi Kusumawati Haliah, Haliah Nurul Maghfirah Surianto Riny Jefri