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All Journal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Publikasi Ekonomi dan Akuntansi
Muhammad Ichsan Diarsyad
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor Internal Dan Eksternal Perbankan Pada Non Performing Loan (NPL) Dengan Inflasi Sebagai Variabel Moderasi Debora Cornelia Antang; Yohanes Joni Pambelum; Muhammad Ichsan Diarsyad; Lamria Simamora; Rapel Rapel; Tatik Zulaika
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 4 (2023): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i4.741

Abstract

This study aims to analyze internal and external banking factors that can affect Non-Performing Loans (NPL) at state-owned commercial banks listed on the Indonesia Stock Exchange for the 2017-2022 period by using inflation as a moderating variable. This research method is quantitative research using secondary data in the form of financial reports. The population of this study is BUMN Commercial Banks for the 2017-2020 period with a total sample of 96 using the purposive sampling method. The data analysis technique is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 25 program.The results of this study indicate that BOPO has a positive and significant effect on NPL, and the BI rate has a negative and significant effect on NPL. Meanwhile, CAR and LDR have no significant effect on NPL. Inflation is able to strengthen LDR against NPL, inflation is unable to strengthen CAR and BI rate against NPL and weakens BOPO against NPL. State-owned banks must manage their operational activities properly and must be selective in choosing customers who receive credit so that NPL spikes can be minimized. Then, for future researchers it is hoped that they can add other variables outside of this study.
Analisis Pengaruh Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK dan Kemandirian Keuangan terhadap Indeks Pembangunan Manusia di Provinsi Kalimantan Tengah Periode 2019-2023: Risenawati, Olivia Julia Nesya; Muhammad Ichsan Diarsyad; Ade Yuniati; Sifera Patricia Maithy
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7232

Abstract

The Human Development Index (HDI) is a key indicator of regional development success through health, education, and living standard dimensions, where its achievement is significantly influenced by governance and fiscal capacity. This study aims to analyze the effect of the Completion Level of BPK's Audit Recommendation Follow-Up (TLRHP) and Financial Independence on HDI in Central Kalimantan Province for the 2019-2023 period. Based on Stewardship Theory, the local government is positioned as a steward of public trust responsible for converting the budget into community welfare through audit accountability and financial independence. Multiple linear regression analysis on panel data is the quantitative method employed in this study covering 15 local government entities with a total of 75 observations. In its testing, this study applies Natural Logarithm (LN) transformation to mitigate non-normal data variance to meet valid regression model criteria. The partial results show that the TLRHP Completion Level has a positive and significant effect on HDI. This provides evidence that every rupiah saved from inefficiency through audit follow-up, as stated in the Regional Audit Result Summary (IHPD) document, can optimize public sector spending. Furthermore, Financial Independence is also proven to have a positive and significant effect on HDI, indicating that regional fiscal flexibility facilitates the independent funding of basic service innovations. Both variables have a considerable impact at the same time, with a 23.7 percent coefficient of determination. The policy implications of this research emphasize that compliance with BPK recommendations is not merely an administrative obligation but a strategic mechanism for local governments in Central Kalimantan to ensure budget effectiveness in improving the quality of life sustainably.         
Co-Authors Ade Yuniati Debora Cornelia Antang Lamria Simamora Rapel Rapel Risenawati, Olivia Julia Nesya Sifera Patricia Maithy Tatik Zulaika Yohanes Joni Pambelum