Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENGARUH CAR, LDR, DAN BOPO TERHADAP RETURN ON ASSETS (ROA) PADA BANK JATIM PERIODE 2019 - 2023 Moh. Sholeh Asnawi; Putri Novita Sari; Reza Agustin; Riska Dwi Anggarini; Rizky Amelia; Siti A’isyah; Siti Nur Indri Munawarah; Tafiyatul Wulandari
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 3 (2025): Mei
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i3.897

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Operating Expenses to Operating Income Ratio (BOPO) on Return On Assets (ROA) at Bank Jatim during the period of 2019-2023. This research employs a quantitative method and secondary data obtained from Bank Jatim's financial statements. The results indicate that partially, CAR (0.418), LDR (0.891), and BOPO (0.224) do not have a significant effect on ROA. The F-test also demonstrates that CAR, LDR, and BOPO simultaneously do not significantly affect ROA, with a significance value of 0.080. Therefore, it can be concluded that changes in CAR, LDR, and BOPO do not have a significant impact on changes in ROA at Bank Jatim during the research period.
Pendampingan Aplikasi Akuntansi Berbasis MS. Excel Dalam Optimalisasi Pencatatan Akuntansi Pada BUMDes Pandu Barokah Desa Panduman Nur Laila Sukma Ayu Sumantri; Konrada Aurelita Putri Stefani Wonga; Reza Agustin; Siti Khoiriyah Maulid Nabila; Ulfi Maratul Azizah; Widya Ayu Pribandari; Arisona Ahmad
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.4688

Abstract

Villages are the smallest governmental entities that play a strategic role in improving community welfare through the management of local potential, one of which is through Village-Owned Enterprises (BUMDes). However, many BUMDes still face challenges in financial management due to limited human resource capacity and the lack of adequate accounting systems. This study aims to enhance the accounting capacity of BUMDes managers through the implementation of a Microsoft Excel-based accounting application that is simple, affordable, and aligned with applicable accounting standards (PSAK). The activity was conducted at BUMDes Pandu Barokah, located in Panduman Village, Jelbuk District, Jember Regency, using a mentoring method consisting of five stages: Forum Group Discussion (FGD), education and socialization, training, mentoring, and evaluation. The results of the activity indicate that BUMDes administrators showed improved understanding and skills in preparing financial reports in a systematic and accountable manner. Although further refinement is needed, the implementation of the Excel-based accounting application has proven to be an effective initial solution for establishing more transparent, professional, and sustainable financial governance in BUMDes.