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All Journal Jurnal Akuntansi Kompetif International Journal of Trends in Accounting Research
Hanif, Ikhdan Fatih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Financial Literacy and E-Commerce on Jambi Batik Business Performance in Danau Teluk District Jambi City Hanif, Ikhdan Fatih; Kusumastuti, Ratih; Touriano, Derist
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.540

Abstract

This consideration looks to investigate how money-related proficiency and engagement in e-commerce affect the execution of Jambi Batik businesses within the Danau Teluk Locale of Jambi City. Utilizing a quantitative approach, essential and auxiliary information was utilized from 27 Jambi batik trade members within the Danau Teluk Subdistrict. Information collection included Likert scale surveys, and investigation consolidated Legitimacy and Unwavering quality Tests, R-Square tests, and Speculation Testing with Bootstrapping through the SmartPLS 3.0 Program. Comes shows a positive and critical relationship between money-related Education and Commerce Execution, as well as a critical impact of E-Commerce on trade execution
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), LOAN TO DEPOSIT RATIO (LDR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) (Studi Empiris pada Perusahaan Bank Umum Konvensional yang terdaftar di BEI Hanif, Ikhdan Fatih; Wijaya Z, Rico; Hernando, Riski
Jurnal Akuntansi Kompetif Vol. 8 No. 3 (2025): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i3.2466

Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expense to Operating Income Ratio (BOPO) on Return on Assets (ROA) in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. Secondary data were taken from the annual financial reports of 29 banks with a total of 114 observations after removing outliers, using purposive sampling techniques. Data analysis was performed using multiple linear regression using IBM SPSS 26. The results showed that CAR and BOPO had a significant negative effect on ROA, while LDR had a significant positive effect. NPL had no significant partial effect on ROA. Simultaneously, all four variables have a significant effect on ROA. These findings emphasize the need for balanced management of capital, liquidity, credit quality, and operational efficiency to improve bank profitability. This study provides an important contribution to bank management and regulators in establishing policies to maintain the health and financial performance of the conventional banking sector in Indonesia. Keywords: Capital Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, Operating Expenses to Operating Income, Return on Assets
Co-Authors Derist Touriano Hernando, Riski Ratih Kusumastuti Rico Wijaya Z