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All Journal IDEI: Jurnal Ekonomi & Bisnis AKRUAL : Jurnal Akuntansi dan Keuangan`
Aditya, Maulana
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Economics, Econometrics & Finance Social Sciences

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ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN PRINSIP KONSISTENSI PADA LAPORAN KEUANGAN ENTITAS NONLABA BERDASARKAN ISAK 35 Aditya, Maulana
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study aims to assess the extent to which the financial reports of Al-Arqam Mosque comply with ISAK 35 by measuring accountability, transparency, and the concept of full disclosure. In-depth interviews, document analysis, and observation were all used in this qualitative case study. The study's conclusions indicate that, despite challenges such as lack of human resources and lack of knowledge of accounting principles, financial reporting remains easy to understand. Accountability is reduced due to the absence of a monitoring system, transparency is reduced due to the absence of a legislative framework requiring transparency and independent audits, and the concept of consistency has not been implemented. According to these findings, ISAK 35 should be widely used to promote more accountable and transparent financial management in mosques and to fully achieve the idea of ​​transparency.
Pengaruh LDR, NPL, dan BOPO Terhadap ROA Pada PT Bank Tabungan Negara (BTN) Selama Periode 2021-2024 Aditya, Maulana; Almeira, Gianina; Kurniawati, Cahya; Kamiela, Intan; Lestari, Alim; Sumantri, Fazhar
IDEI: Jurnal Ekonomi & Bisnis Vol 6, No 2 (2025): DECEMBER 2025
Publisher : Insan Doktor Ekonomi Indonesia (IDEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38076/ideijeb.v6i2.397

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), dan Beban Operasional Pendapatan Operasional (BOPO) terhadap Return on Assets (ROA) pada Laporan keuangan triwulanan PT Bank Tabungan Negara (Persero) Tbk tahun 2021–2024. Uji normalitas, heteroskedastisitas, autokorelasi, dan multikolinearitas merupakan beberapa uji asumsi klasik yang digunakan dalam analisis regresi linier berganda. Berdasarkan temuan penelitian, ROA dipengaruhi secara signifikan secara negatif oleh BOPO, tetapi tidak secara signifikan oleh LDR maupun NPL. Pada saat yang sama, ROA dipengaruhi secara signifikan oleh tiga variabel independen, dengan nilai Adjusted R Square sejumlah 96,7%. Hasil ini menerangkan bahwa efektivitas operasional memegang peranan penting dalam menentukan profitabilitas bank.
Co-Authors Almeira, Gianina Fazhar Sumantri Kamiela, Intan Kurniawati, Cahya Lestari, Alim