Regional Development Bank in Indonesia was established to accelerate the growth of the economy. But in reality the contribution of BPD to Gross Regional Domestic Product in 2014 was still relatively small. The aim of this study was to analyze the factors that affect the banking intermediation includecapital, operational efficiency, and credit risk. The methods used are descriptive and verificative, with secondary data from financial statements all over 26 Indonesian Regional Development Banks as a research object's units. Data analysis technique is the multiple linear regression, hypothesis testing while using t-test to examine the effect of partial variables and test-F to examine the effect of variables simultaneously with a significance level of 5 %.Based on the results it is concluded that partial CARand OEOIhave positive and significant effects on LDR. While the NPLshas negativeand significant effect on LDR. Simultaneously CAR, OEOI and NPLs significant effect on the LDR with level of influence of 12.8% and the remaining influenced by other factors not examined in this study

The purpose of research is to analyze the effect of structure of third party funds (STPF), financing composition (FC), and non performing financing (NPF) on financial performance is measured by net interest margin (NIM). The methods used is descriptive and verification methods, with secondary data obtained from the financial statements period 2010 to 2015. The data analysis technique used is multiple linear regression, while hypothesis testing uses T-test and F-test. The results, it is concluded that the partially, STPF and NPF have negative and significant effect on NIM; While the CF has positive effect but not significant on NIM. Simultaneously STPF, CF and NPF have significantly effect on NIM with the level of 74.9%, while the remaining 23.1% thought is influenced by other variables not examined in this study.

This study is to analysis funding strategy and credit performance, and its effect on Banking Profitability. The indicator of funding strategy measured with the ratio of time deposits with a total of third-party funds (DTPF) or a third-party fund structure (TPFS), credit performance measured by credit growth (CG) and non-performing loans rate (NPL), while banking profitability with return on assets (ROA).The descriptive and verification methods with the quantitative approach will be used in this research. Secondary data sources are from the quarterly published financial statements of the CIMB Niaga Bank in Indonesia of 2012 – June 2020 period, and multiple regression used for data analysis. The study results found TPFS partially has a negative but not significant effect on ROA. CG partially has a positive but not significant effect on ROA while NPL partially has a negative and significant effect on return on assets. Simultaneously TPFS, CG and NPL have a significant effect on ROA. The ROA is influenced by TPFS, CG, and NPL of 71.2% while the remaining 28.8% is influenced by other factors.

ABSTRACT

Abstrak Tujuan Utama – Penelitian inimemiliki tujuan untuk mengetahui efektivitas penggunaan media monopoly accounting game dalam proses pembelajaran untuk meningkatkan motivasi dan hasil belajar mahasiswa dalam mata kuliah Pengantar Akuntansi.Metode – Metode eksperimen dengan desain Nonequivalent Control Group Design merupakan metode penelitian yang digunakan dalam penelitian. Dalam penelitian ini, siswa dibagi menjadi dua kelompok yang berbeda: kelompok kontrol dan kelompok eksperimen.Temuan Utama – Hasil penelitian mengemukakan bahwa penggunaan media monopoly accounting game lebih efektif dalam meningkatkan motivasi dan hasil belajar mahasiswa. Media monopoly accounting game layak digunakan dalam membantu mahasiswa menyusun laporan keuangan pada mata kuliah pengantar akuntansi. Peningkatan motivasi yang dirasakan mahasiswa serta hasil belajar pada mata kuliah pengantar akuntansi juga lebih efektif dengan menggunakan monopoly accounting game dibandingkan penggunaan media standar.Implikasi Teori dan Kebijakan – Media permainan akuntansi monopoli dianggap lebih efektif dalam meningkatkan motivasi dan hasil belajar jika dibandingkan dengan media pelatihan tradisional. Hal ini disebabkan karena peningkatan motivasi dan hasil belajar yang berasal dari penggunaan media monopoli lebih besar dibandingkan dengan yang menggunakan media pelatihan standar.Kebaruan Penelitian – Penelitian membandingkan media pembelajaran permainan papan monopoli yang tidak monoton ataupun terbatas dapat lebih menarik dan efektif dibandingkan media pembelajaran yang biasa dalam penerapan terhadap mata kuliah pengantar akuntansi serta berpengaruh pada laporan keuangan yang dibuat mahasiswa.  AbstractMain Purpose – This study aims to determine the effectiveness of using monopoly accounting game media in the learning process to increase student motivation and learning outcomes in the Introduction to Accounting course.Method – Experimental method with Noneequivalent Control Group Design is a research method used in research. In this study, students were divided into two different groups: the control group and the experimental group.Main Findings – The findings indicated that the utilization of the monopoly accounting game as a form of media was more effective in boosting the levels of motivation and learning outcomes among the students. A media monopoly accounting game that can be used to assist students in the beginning stages of their accounting education in the preparation of financial reports. When compared to the use of normal media, the usage of the Monopoly Accounting game in introductory accounting classes is shown to be more effective in increasing both the students' motivation and the learning results of the course.Theory and Practical Implications – Monopoly accounting game media is considered more effective in increasing motivation and learning outcomes when compared to traditional training media. This is because the increase in motivation and learning outcomes from using monopoly media is greater than using standard training media.Novelty – Learning media that is not repetitive or limited can be more interesting and effective than traditional learning media in the application of introductory accounting courses, according to research this media, this research also influences the financial statements that students make.Keywords: Learning Motivation; Learning Outcomes; Monopoly Accounting Game.