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All Journal JURNAL LENTERA BISNIS Inkubis: Jurnal Ekonomi dan Bisnis
Dewi, Elsa Rhama
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Bank Size, Loan to Deposit Ratio, dan Capital Adequacy Ratio Terhadap Tingkat Efisiensi Bank Konvensional di Indonesia Dewi, Elsa Rhama
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 6 No. 1 (2024): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v6i1.81

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Bank Size, Loan to Deposit Ratio, dan Capital Adequacy Ratio terhadap variabel dependennya yaitu tingkat efisiensi bank yang diukur dengan metode non-parametrik Data Envelopment Analysis atau DEA pada Bank Konvesional di Indonesia periode 2010 – 2019.  Variabel input yang digunakan untuk perhitungan model DEA adalah total aset, dana pihak ketiga, dan beban operasional. Sedangkan untuk variabel outputnya menggunakan kredit dan pendapatan operasional. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Teknik analisis data yang digunakan adalah regresi data panel. Populasi dalam penelitian ini adalah pada bank konvensional yang terdaftar di Bursa Efek Indonesia, tahun 2010 – 2019. Hasil pada penelitian ini menunjukkan bahwa bank size, LDR dan CAR secara simultan berpengaruh positif signifikan terhadap tingkat efisiensi bank. Secara parsial, bank size menunjukkan arah negatif dan tidak signifikan terhadap tingkat efisiensi bank, LDR berpengaruh positif signifikan terhadap tingkat efisiensi bank, CAR menunjukkan arah negatif signifikan terhadap tingkat efisiensi bank.
MENAVIGASI TRANSFORMASI DIGITALISASI AKUNTANSI: STRATEGI INOVASI DAN RESILIENSI DALAM KEBERLANJUTAN UMKM Dewi, Elsa Rhama; Virliana, Nadya Zahra; Lestari, Nadya Ayu
JURNAL LENTERA BISNIS Vol. 15 No. 3 (2026): JURNAL LENTERA BISNIS, SEPTEMBER 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i3.2525

Abstract

Digital transformation requires MSMEs to adapt their business management practices, including financial recording and management. This study aims to analyze how MSME owners navigate accounting digitalization through innovation strategies and resilience to support business sustainability. A descriptive qualitative approach was employed with 10 MSME owners in Tasikmalaya City selected purposively based on their direct involvement in business decision-making and management. Data were collected through semi-structured interviews and documentation and analyzed thematically. The findings show that accounting digitalization encourages a shift toward more structured transaction recording, cash flow monitoring, expenditure control, and the use of financial information in decision-making. Innovation was reflected in owners’ efforts to adjust financial recording and resource management practices according to their business needs. These practices supported financial resilience by enabling owners to adjust resource allocation in response to changes in revenue, costs, and working capital requirements. From the perspective of Dynamic Capability Theory, these processes reflect sensing, seizing, and transforming capabilities. This study contributes to the MSME literature by demonstrating that accounting digitalization can extend beyond an administrative function and become an adaptive capability that strengthens financial resilience and supports business sustainability.
Co-Authors Lestari, Nadya Ayu Virliana, Nadya Zahra