Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja keuangan bank syariah (PT. Bank Syariah mandiri.), dan Bank konvensional (PT. Bank Tabungan Negara Tbk.) jika dilihar dari Rasio Likuiditas, Rasio Rentabilitas, dan Rasio Solvabilitas serta untuk mengetahui perbedaan tingkat kinerja keuangan Bank syariah (PT. Bank Syariah mandiri.), dengan bank konvensional ( PT. Bank Tabungan Negara, Tbk.). Hasil Penelitian ini yaitu : Bank Syariah (PT. Bank Syariah mandiri.) maupun bank konvensional (PT. Bank Tabungan Negara) sama-sama mengalami kinerja keuangan yang cenderung berfluktuatif jika dilihat dari kelompok Rasio Likuiditas, Rentabilitas dan Solvabilitas, namun kinerja keuangannya masih tergolong cukup sehat karena secara umum dari seluruh rasio tersebut tidak melewati batas yang telah ditetapkan oleh Bank Indonesia. Bank Syariah mandiri dapat dikatakan memiliki kinerja keuangan yang lebih baik dibandingkan dengan Bank Tabungan Negara jika dilihat dari Rasio Likuiditas, sedangkan Bank Tabungan Negara dikatakan memiliki kinerja keuangan yang lebih baik jika dilihat dari rasio rentabilitas dan jika dilihat dari Rasio Solvabilitas Bank Syariah Mandiri dapat dikatakan memiliki kinerja keuangan yang lebih baik dibandingkan dengan bank tabungan negara,sehingga dapat dinyatakan secara umum kinerja keuangan Bank Syariah Mandiri lebih baik dibandingkan dengan kinerja leuangan Bank Tabungan negara

Penelitian ini berfokus pada analisis kinerja keuangan Bank yang berbentuk Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 sampai dengan 2020. Tujuan dari penelitian ini yaitu untuk menganalisis perkembangan rasio-rasio 4 bank BUMN tersebut. Data yang digunakan dalam penelitian ini yaitu data sekunder yang bersumber dari Annual Report yaitu PT. Bank Rakyat Indonesia Tbk, PT. Bank Negara Indonesia Tbk, PT. Bank Tabungan Negara Tbk dan PT. Bank Mandiri Tbk. Adapun variabel yang dijadikan penelitian yaitu rasio profitabilitas yang terdiri dari rasio NIM, ROA dan ROE. Hasil penelitian menunjukan bahwa rasio – rasio profitabilitas bank BUMN selama periode 2016 sampai 2020 berfluktuatif dan menunjukan trend menurun pada tahun 2020 dikarenakan wabah pandemi covid 19.

The main content in quality development is the implementation of good governance. A reflection of good government implementation can be measured from the level of Public Accountability and Its Financial Statements, because both are indicators to see if a region has run good governance or not. In its context as an organization engaged in public service services, the government in its management must conduct transparency and public accountability. Public accountability in accordance with the characteristics of good governance with respect to (1) participation; (2) rule of low; (3) transparency; (4) responsiveness; (5) consensus orietation; (6) equity; (7) effectiveness and efficiency; and (8) strategy vision (Mardiasmo, 2006). This research aims to analyze the impact of good governance, Human Resources Competency (HR), Implementation of Government Accounting Standards (GAS), Implementation of Government Internal Control System (GICS) and Utilization of Regional Financial Management Information System (FMIS) on Public Accountability and Quality of Financial Report. The study used primary data and secondary data. Primary data is obtained from questionnaires distributed directly to respondents using Purposive Sampling techniques. The population in this study was the Regional Device Task Force (RDTF)/Regional Device Organization (RDO) in jambi city government, with 37 RDTF/RDO and 70 respondents. While the analysis tools used in the study are approaching the Partial Least Squares (PLS) method by negating the assumptions of OLS (Ordinary Least Squares) regression. The results showed that the implementation of good governance, Human Resources Competency (HRC), Application of Government Accounting Standards (GAS) had a positive effect on the quality of Jambi city government financial report. While the implementation of the Government Internal Control System (GICS) and the Utilization of Regional Financial Management Information System (RFMIS) partially did not have a positive effect on the quality of jambi city government financial report. Furthermore, the implementation of good governance, the Implementation of Government Accounting Standards (GAS), the Implementation of Government Internal Control System (GICS) have a positive and significant effect on Public Accountability. While the utilization of regional financial management information system (RFMIS) has not had a positive effect on public accountability.

Sebagai lembaga intermediasi sebuah Bank memiliki peranan sentral dalam perekonomian sebuah negara. Sebuah bank diharapkan mampu bertahan dalam menghadapi ketidakpastian ekonomi terutama setelah adanya wabah pandemi covid 19 ini. Penelitian ini berfokus pada analisis rasio profitabilitas PT. Bank Rakyat Indonesia Tbk dan juga bagaimana pengaruh dari rasio tersebut terhadap pertumbuhan laba. Data yang digunakan dalam penelitian ini yaitu data sekunder yang bersumber dari Annual Report PT. Bank Rakyat Indonesia Tbk (BBRI) periode 2016 sampai dengan 2020. Adapun rasio yang dijadikan penelitian yaitu rasio profitabilitas yang terdiri dari NIM, dan ROA serta Perkembangan laba Bank selama 4 tahun.Hasil penelitian menunjukan kinerja profitabilias dan perkembangan laba dari Bank BRI selama 5 tahun berfluktuasi dan memiliki kecondongan untuk meningkat setiap tahunnya hanya saja pada saat tahun 2020 mengalami penurunan. Sedangkan hasil regresi linier berganda menunjukan bahwa rasio profitabilitas memiliki pengaruh terhadap pertumbuhan laba BBRI.

The regional budget is an important instrument in the administration of public services, so that it can provide benefits to the welfare of the community. However, in its implementation there are still many that have not been fulfilled as a result of suboptimal absorption of the budget that impacts government performance. Therefore, the problem of delays in budget absorption and low levels of budget absorption must be addressed immediately. Based on this problem, this research was conducted. The purpose of this study is to analyze the tendency of budget absorption, analyze the factors that influence the absorption of the SKPD expenditure budget in the Jambi Provincial Government, analyze the influence of SKPD expenditure absorption on agency performance and look for appropriate policy strategies in efforts to improve financial and service performance Jambi Provincial Government. The results of the analysis show that 1) when viewed from the total expenditure, all SKPD of the Provincial Government of Jambi tends to experience delays in budget absorption, and when viewed per type of expenditure, 82.61% SKPD tends to experience a delay in absorption of the personnel expenditure budget, all SKPDs tend to experience delays budget absorption of goods and services expenditure, and 43.90% SKPD tend to experience delays in capital expenditure budget absorption; 2) budget planning and budget execution are factors that significantly influence the uptake of the budget while human resource capacity (HR) has no significant effect; 3) budget absorption has a positive and significant effect on agency performance.