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Gorontalo Accounting Journal
Published by Universitas Gorontalo
ISSN : 26142074     EISSN : 26142066     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Ruang lingkup jurnal ini meliputi (1) Akuntansi Manajemen, (2) Akuntansi Sektor Public, (3) Akuntansi Keuangan, (4) Auditing, (5) Perpajakan, (6) Akuntansi Syariah. serta Bidang Akuntansi lainnya.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Volume 6 Nomor 1 April 2023" : 12 Documents clear
Analisis Determinan Kinerja Keuangan Amaliah, Riska; Dahruji, Dahruji
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2670

Abstract

The following research aims to find out what factors influenced the financial performance of Islamic Commercial Banks at OJK and BI during the Covid-19 pandemic for the 2019-2021 period. The analysis methodology is panel data regression with Eviews 12. The sample used is 12 BUS for the 2019-2021 period. The variables used are Operational Costs to Operating Income (BOPO), Non Performing Financing (NPF), Inflation, and Statutory Reserves (GWM). The results is all variables simultaneously had a significant influence on the financial performance of BUS, based on F test. Meanwhile, on t test, the BOPO and GWM variables are proven to have an influence on the financial performance of BUS. NPF and inflation had no effect in BUS financial performance (ROA). So that it can be concluded that BUS at OJK and BI in 2019-2021 during the Covid-19 pandemic could handle their financial performance quite well. Thereforethat must used to evaluation for BUS in order to improve operational performance. In order to avoid a decline in financial performance during the Covid-19 pandemic, BUS in OJK and BI are required to prioritize strategic steps to improve their financial performance and if there’s a problem with the process, it can be handled properly.
Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Rahmatullah, Suci; Iryani, Nelvia
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2669

Abstract

This study's goal was to examine the variables Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Return on Assets (ROA) that have an impact on lending at PT BPR Suliki Gunung Mas (ROA). Time series data are the type of secondary data that was used for the investigation. Analysis is conducted using multiple linear regression. According to the study's findings, lending is significantly impacted by the variables NPL, LDR, and ROA at the same time. Over the period of 2013–2022, the LDR variable at PT BPR Suliki Gunung Mas has a positive and negligible influence on lending, but the NPL and ROA variables have a somewhat negative and substantial impact.

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