The global financial crisis has had a negative impact on the banking sector, especially the banking sector in Indonesia. Many studies suggest that Islamic banking is not affected by the global crisis, due to differences in the business nature. The purpose of this study was to analyze the internal and external factors affecting the performance of Islamic banking in Indonesia. This study will also analyze the effect of the global crisis on the financial performance of Islamic banks. This research resulted in the finding that the performance of Islamic banks is significantly affected by non-performing finance and inflation. In addition, the performance of Islamic banks have relatively better after crisis.

This study aims to determine the effect of the capital adequacy ratio (CAR) and loan to deposit ratio (LDR) on the profitability of banks that go public on the Indonesia Stock Exchange (IDX) for the period 2016 - 2021. The indicators used in this study are: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Return On Assets (ROA). One of the Profitability Ratios used as an indicator in this study is Return On Assets (ROA). ROA is a financial ratio to measure the ability of bank management in obtaining overall profit (profit). In this study, ROA is used as the dependent variable, while the Capital Adequacy Ratio and Loan to Deposit Ratio are independent variables. The two independent variables will be analyzed either partially or simultaneously to see whether or not there is an effect on ROA. The data used in this study is the ratio of CAR, LDR and ROA of publicly listed banks on the Indonesia Stock Exchange (IDX) for the period 2016 – 2021 with the number of banks listed and meeting the characteristics of 28 banks. In data analysis using classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, F test and T test. The results of the study using the F test together that CAR and LDR have an effect on ROA, while the T test shows that CAR has an effect on ROA and LDR has no effect on ROA.

Receivables alp concessions granted by the company to ifs customers to pay later on the sale of goods or services at the time of the sale. The objective of this article is to analyze the credit sales policy that will run cooperatives so that the cooperative managers can decide whether the sale of these loans remains eligible to run or cash sales. The method used is the analysis of data collected and from library research and applying the formulas related to accounts receivable in MicrosoftExcel as a tool of analysis. It is hoped that the results can be used as decision-making for managers of cooperatives(post print)

AbstrakPerkembangan ilmu dan teknologi semakin mendorong usaha-usaha ke arah pembaharuan dalam memanfaatkan hasil-hasil teknologi dalam rangka meningkatkan tertib administrasi dan profesionalisme. Guru (pengajar) dalam rangka memperoleh tugas tambahan sebagai pengurus koperasi di SMU selayaknya memperoleh pelatihan untuk melakukan pengadministrasian peminjaman di koperasi dengan menggunakan program-program aplikasi. Tujuan dari kegiatan penfabdian kepada masyarakat ini adalah wahana transfer ilmu kepada masyarakat sasaran. Dengan metode pendampingan langsung kepada guru pengurus koperasi SMA di wilayah Kecamatan Jagakarsa, diharapkan data finansial tercatat dalam komputer, penggunaan program aplikasi dapat menentukan bunga pinjaman, angsuran pinjaman dan bunga simpanan, peningkatan kemampuan sumber daya manusia untuk mengelola usaha simpan pinjam. Pengabdian ini dilaksanakan dengan peserta guru SMU di Kecamatana Jagakarsa Jakarta Selatan yang diberi tugas tambahan sebagai pengurus koperasi di SMU-nya masing-masing. Materi pelatihan adalah program aplikasi untuk koperasi simpan pinjam. Peserta pelatihan menunjukkan respon antusias dan hasil pelatihan menunjukkan hasil beberapa peserta pelatihan mampu menagkap dan mengaplikasikannya. Kata Kunci: Koperasi, Simpan Pinjam, Program Aplikasi, Jagakarsa Abstract

For an investor, investing in the selected securities is undoubtedly expected to provide a rate of return that is by the risks that investors must bear. Objectively, this study aims to determine the effect of profitability ratios, liquidity ratios, leverage ratios, activity ratios, and market ratios on stock returns. This research is expected to add empirical evidence regarding profitability ratios, liquidity ratios, leverage ratios, activity ratios, and market ratios to stock returns. The type of research used in this research is verification research using the Explanatory Survey method using Inferential Statistics research techniques. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique was purposive sampling, based on the specified criteria to obtain a sample of 62 manufacturing companies whose data were by research needs. The research data obtained were analyzed using the Eviews statistical tool. This study finds that the resulting Return on Assets (ROA) will affect the number of dividends distributed. The greater the ratio of net income and total assets, the greater the dividends distributed to shareholders. The Current Ratio cannot be used as a basis for determining investors to buy and sell shares or investments. This study also found that the higher the level of Debt Equity Ratio in a company, the lower the stock returns received by investors in the company, and vice versa. Furthermore, the more significant the company uses its assets to generate total net income, the higher the stock return value. When the Price Book Value increases, the increase in stock returns will also increase.