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All Journal Jurnal Akuntansi dan Pajak BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Perdana, Ariefanda Iqbal
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN: ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN Safitri, Aista; Perdana, Ariefanda Iqbal; Haryono, Haryono
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5507

Abstract

Banks are financial institutions that collect public money through deposits and back it to the community through credit. The function of BPD is to encourage the creation of regional economic growth, hold cash, and manage regional finances, as well as one of the sources of local revenue. This study aims to analyze the effect of NPL, LDR, and CAR on financial performance projected by ROA. The population of this study is a regional development bank in Kalimantan Province, namely, as many as four companies for the period 2013-2022. Three companies were obtained as samples based on the purposive sampling technique. The data analysis technique used is multiple linear regression. The results showed that (1) NPL has a negative and insignificant effect on ROA, (2) LDR has a positive and significant effect on ROA, and (3) CAR has no significant effect on ROA.
Penerapan Teknologi Blockchain Dalam Perspektif Akuntansi, Apakah Tepat Guna? Mustika, Bela; Perdana, Ariefanda Iqbal; Umyana, Ayu
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9530

Abstract

Today's technological advancements have made work more efficient. One of the breakthroughs in accounting technology is blockchain. This innovative system involves a distributed ledger that uses hashes to grant access to all users. For data accuracy, each user verifies the information before it is stored and shared with blockchain-connected users. This research aims to provide an understanding and overview to consider the application of blockchain technology in accounting based on developments that occur in blockchain. It is expected that this research can provide knowledge for practitioners and academics regarding the application of blockchain in an accounting perspective. This research uses a qualitative approach with a literature review method that utilizes secondary data. Researchers use innovation diffusion theory (IDT) to explain the developments that occur in blockchain. Data sources are obtained from journal articles, books, proceedings, websites and other relevant sources. As a result, the application of blockchain has the potential to change the current accounting paradigm and have a major impact on the accounting profession. A decentralized system helps transparency and accountability of information data. The use of smart contract systems and supporting triple entry systems increases the reliability of information on financial statements, reduces accounting fraud. Innovation in blockchain technology is also appropriate if its application is in accordance with the needs of the organization, so it is important for companies to prioritize needs and know the obstacles in their application.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDARAAN BERMOTOR TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH DI PROVINSI KALIMANTAN BARAT Napitupulu, Fransius; Perdana, Ariefanda Iqbal; Rusmita, Sari
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

As one of the provinces in Indonesia, West Kalimantan is one of the provinces that depends on PKB as a contributor to local revenue. However, not much research has been done on the effectiveness and contribution of PKB to local revenue in Kalimantan.The purpose of this study is to enable local governments to make better decisions on how to manage local revenue sources. This analysis can also help increase public awareness of the role of PKB as a source of local revenue.The focus of this study is motor vehicle tax (PKB), and how PKB revenue impacts on West Kalimantan Province's local revenue. Quantitative descriptive research collects and analyzes numerical data. the average PKB revenue in 2021-2022 is 98.83% with a fairly effective category and PKB revenue in West Kalimantan Province in 2021-2022 is included in the medium criteria with an average contribution rate of 22.78%. not in accordance with the target that has been set. because many people are still affected by the COVID-19 pandemic, but the West Kalimantan provincial government can still manage motor vehicle taxes
ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN: ANALISIS NPL, LDR, DAN CAR TERHADAP KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI PROVINSI KALIMANTAN Safitri, Aista; Perdana, Ariefanda Iqbal; Haryono, Haryono
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.5507

Abstract

Banks are financial institutions that collect public money through deposits and back it to the community through credit. The function of BPD is to encourage the creation of regional economic growth, hold cash, and manage regional finances, as well as one of the sources of local revenue. This study aims to analyze the effect of NPL, LDR, and CAR on financial performance projected by ROA. The population of this study is a regional development bank in Kalimantan Province, namely, as many as four companies for the period 2013-2022. Three companies were obtained as samples based on the purposive sampling technique. The data analysis technique used is multiple linear regression. The results showed that (1) NPL has a negative and insignificant effect on ROA, (2) LDR has a positive and significant effect on ROA, and (3) CAR has no significant effect on ROA.
Co-Authors Haryono Haryono Mustika, Bela Napitupulu, Fransius Safitri, Aista Sari Rusmita Umyana, Ayu