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Aurelya Zai, Cindy Tania
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Economics, Econometrics & Finance

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ANALISIS NON PERFORMING LOAN TERHADAP CAPITAL ADEQUACY RATIO PADA PT BCA Tbk Simanjuntak, Evelyn Angelia; Aurelya Zai, Cindy Tania; Nauli Sinaga, Elisabet Sihol; Silitonga, Cristin Erni Juliani; Sitompul, Ibrani Natasya; Hasugian, Christnova; Siallagan, Hamonangan
Jurnal Akuntansi Kompetif Vol. 8 No. 1 (2025): Kinerja Keuangan, Akuntabilitas, dan Digitalisasi Laporan pada Sektor Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i1.2036

Abstract

This study aims to analyze the relationship between Non-Performing Loan (NPL) and Capital Adequacy Ratio (CAR) at PT Bank Central Asia Tbk (BCA). NPL is an indicator of non-performing loans that reflect credit risk in banking, while CAR reflects the adequacy of capital in bearing financial risks. The results showed that there is a negative relationship between NPL and CAR with a correlation coefficient of -0.520, although it is not statistically significant with a significance value of 0.652 (>0.05). In addition, the coefficient of determination analysis shows that NPL contributes 27.04% to changes in CAR, while the rest is influenced by other factors not examined in this study. This study provides insights for bank management and regulators in improving credit risk management strategies to maintain national banking stability.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA RSU IMELDA PEKERJA INDONESIA Aurelya Zai, Cindy Tania; Hutapea, Herti Diana; Gaol, Vebry M. Lumban
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2257

Abstract

This study aims to analyze the application of environmental accounting, especially in the aspects of: recognition, measurement, and presentation of environmental costs in financial statements at the Imelda Buruh Indonesia General Hospital. The research method used in this study is descriptive qualitative, with data sources obtained from primary data and secondary data. The results of this study indicate that in the aspect of environmental cost recognition, it is generally recorded in the operational expense item and its details have not been presented separately in the income statement. In the aspect of measurement, environmental costs are measured using monetary units by referring to budget realization based on the amount of money spent at the time the transaction occurs. And in the aspect of environmental cost presentation, environmental costs are not presented separately in the financial statements, but are combined in other general accounts such as operational expenses, maintenance expenses, and cleaning expenses. This causes environmental costs not to be seen explicitly in the financial statements. Keywords: Environmental Accounting, Hospitals, and Accounting Treatment.
Co-Authors Hamonangan Siallagan Hasugian, Christnova Hutapea, Herti Diana Lumban Gaol, Vebry Nauli Sinaga, Elisabet Sihol Silitonga, Cristin Erni Juliani Simanjuntak, Evelyn Angelia Sitompul, Ibrani Natasya