Penelitian ini dilakukan untuk menguji pengaruh Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap Return On Asset (ROA) perbankan syariah di indonesia. Sampel yang digunakan dalam penelitian ini sebanyak 7 perusahaan perbankan syariah dengan rentang waktu pengamatan dari 2014 – 2018. Data dalam penelitian ini diolah menggunakan Eviews 10. Hasil penelitian menunjukkan bahwa NPF terhadap ROA memiliki nilai probabilitas atau signifikansi sebesar 0.0161 dan nilai Coefficient Beta sebesar -0.176136 maka dapat disimpulkan bahwa NPF berpengaruh negatif dan signifikan terhadap ROA. FDR terhadap ROA memiliki nilai probabilitas atau signifikansi sebesar 0.3840 dan nilai Coefficient Beta sebesar -0.012821 maka dapat disimpulkan bahwa FDR berpengaruh negatif dan tidak signifikan terhadap ROA. NPF dan FDR secara simultan terhadap ROA memiliki nilai signifikansi sebesar 0.000200 < 0.05 hal ini berarti secara simultan variabel NPF dan FDR secara simultan berpengaruh signifikan terhadap ROA. Sedangkan nilai R-squared sebesar 0.650668 atau 65.07%. artinya bahwa, variabel NPF dan FDR dapat menjelaskan variabel ROA sebesar 65.07% sedangkan sisanya 34.93% dijelaskan oleh variabel lain.
Village fund management has a noble mandate, which is helping the government to realize economic and social justice, but has not been able to run optimally. In addition, the education management of village fund management, especially regarding village financial accounting, is very minimal. Therefore, technical guidance is needed in solving financial management problems in village funds. Targets to be achieved from the technical guidance of village financial accounting, are: (1) Providing knowledge of village fund accounting to village officials to manage village finances. (2) Practicing village fund accounting so that village officials can do it themselves. 3) Prepare the administration of village fund financial reports according to the standard procedures for accountability of village funds. (4) Provides a way to account for village finance funds that are carried out quickly, precisely, accurately and efficiently. (5) Transferring knowledge and accounting knowledge of village funds to village officials so that they can be applied to the reporting of accountability of village funds accurately and accountably. The results that have been achieved are that the apparatus is able to arrange the financial funds of the village through the Siskeudes application system, namely: able to input the realization of village revenue, input the data on the implementation of village finances, input the data disbursement of the Work Implementation Letter to the village treasurer, make SPJ advances in advance payments for activities, input the rest of the remaining downpayments activities, input tax deposit data, input money withdrawal data from the village bank account. Besides being able to print village draft RPJM reports, APBDes, Cash General Cash Books, Village Bank Books and be able to print Reports on Realization of Village Budget and Realization Execution
Penelitian ini bertujuan untuk mengetahui dan menganalisis: 1. Debt Rasio (DR) dan Debt to Equity Rasio (DER) secara simultan berpengaruh terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode (2015-2019). 2. Debt Rasio (DR) secara parsial berpengaruh terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode (2015-2019). 3. Debt to Equity Rasio (DER) secara parsial berpengaruh terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode (2015-2019). Hasil penelitian ini menunjukkan bahwa: 1. Debt Rasio (DR) dan Debt to Equity Rasio (DER) secara simultan berpengaruh positif dan signifikan terhadap Return On Asset (ROA) pada perusahaan manufaktur sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode (2015-2019). 2. Debt Rasio (DR) secara parsial berpengaruh negatif dan signifikan terhadap Return On Asset (ROA) perusahaan manufaktur sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode (2015-2019). 3. Debt to Equity Rasio (DER) secara parsial berpengaruh positif dan signifikan terhadap Return On Asset (ROA) perusahaan manufaktur sub sektor kosmetik dan keperluan rumah tangga yang terdaftar di BEI periode (2015-2019).
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