50 research outputs found
Pengaruh kualitas pengungkapan sustainability report terhadap kenerja keuangan:(Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia)[Tesis]
No full textBibl.; hlm.: 59 -62vi.;tab.;il.;62 hlm.:28 Cm.-- lamp.( 13 lembar
Pengaruh Pengendalian Intern Perkreditan Terhadap Kredit Bermasalah Pada PT. Bank Rakyat Indonesia (Persero) TBK, Cabang Teluk Betung
Full text linkDevelopment bank in Lampung province experienced a fairly rapid developments, this rapid growth led to increased competition among banks in seizing the customer to raise funds as much as possible from the community. Funds raised are then arranged in order to provide benefits for banks, in other words, the funds channeled back into the community in the form of credit. Bank as a form of business entity, of course activities undertaken expect profit. It is a natural thing, but in the implementation of the provision of credit, in addition to fulfilling the objectives of banking business motive profile bank also should serve as an agent of development, meaning that the bank should be able to guide the debiturny, so that the loan has been disbursed to meet the original target. To maintain the position of overseeing monetary and credit can be done by setting the direction of credit such as credit type setting priorities as has been done by PT. Bank Rakyat Indonesia. (Persero) Tbk. Teluk Betung branch. This type of research in the form of descriptive research and associative. Descriptive research conducted to get an overview of the variables used in this study, whereas associative research is used to examine the relationship between internal control or influence of the level of over due loans credit by using statistical test
Pengaruh Pengendalian Intern Perkreditan Terhadap Kredit Bermasalah Pada PT. Bank Rakyat Indonesia (Persero) TBK, Cabang Teluk Betung
Full text linkDevelopment bank in Lampung province experienced a fairly rapid developments, this rapid growth led to increased competition among banks in seizing the customer to raise funds as much as possible from the community. Funds raised are then arranged in order to provide benefits for banks, in other words, the funds channeled back into the community in the form of credit. Bank as a form of business entity, of course activities undertaken expect profit. It is a natural thing, but in the implementation of the provision of credit, in addition to fulfilling the objectives of banking business motive profile bank also should serve as an agent of development, meaning that the bank should be able to guide the debiturny, so that the loan has been disbursed to meet the original target. To maintain the position of overseeing monetary and credit can be done by setting the direction of credit such as credit type setting priorities as has been done by PT. Bank Rakyat Indonesia. (Persero) Tbk. Teluk Betung branch. This type of research in the form of descriptive research and associative. Descriptive research conducted to get an overview of the variables used in this study, whereas associative research is used to examine the relationship between internal control or influence of the level of over due loans credit by using statistical test
Pengaruh Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2013
Full text linkIn order to meet the needs of the funds used to operate and develop the business, the company must be able to obtain or provide the required capital in a way that is effective and efficient, whether the capital come from internal or external. It is a matter of financial structure and capital structure which is used to measure the profitability of a company. The purpose of this study is to determine empirically the effect of capital structure variables that proxy with Debt Equity Ratio and Times Interest Earned on profitability variable proxied by Return On Equity. The data used in this study were obtained from the annual financial statements of each manufacturing company published through the official website www.idx.co.id. Samples are taken as many as 41 companies listed in Indonesia Stock Exchange during the period from 2011 to 2013 were taken through purposive sampling method. Data analysis techniques in this study using multiple regression analysis. The results showed that in partial Debt Equity Ratio with regression value of 0.048 and a significant positive effect on the variable Return On Equity, while variable for 0,010 Times Interest Earned positive but not significant effect on the variable Return On Equity. This suggests that the use of debt and capital as well as the ability of the company to pay a fixed load of interest being the size of the company to obtain additional funds so as to improve profitability
Determinants Of Interest In Using The E-Wallet Application (Case Study on UBL Accounting Students)
Full text linkThe use of e-wallet applications, which are currently widely used for transactions and replace cash payments, is the background of this study. This study aims to determine the effect of perceived benefits and convenience on interest in using e-wallet applications and the role of perceived usefulness in mediating the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. This study uses a quantitative approach using primary data obtained through the distribution of questionnaires. The population in this study were all students of the Faculty of Economics and Business, Bandar Lampung University, Accounting study program. The sample in this study were students who actively transacted using e-wallets. The result is that perceived benefits have an insignificant effect on interest in using the e-wallet application, while perceived convenience has a positive and significant impact on interest in using the e-wallet application. And perceived usefulness is able to mediate the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. It can be concluded that the easier it is to use the e-wallet application, the stronger the user's attractiveness and encourage interest in using the e-wallet application. 
Relationship Executives Rewards with Financial Performance on Corporate Banking in Indonesia
Full text linkThe purpose of this research is to know the relationship of Executive rewards andfinancial performance on corporate banking in Indonesia. This research using a sample of as many as 140 28 banking company which is listed on the Indonesia stock exchange, whereas the observed financial reports for the past five consecutive years 2007 to 2011. Method of data collection was done manually inputted into the tabulated using excel. While the analysis used to determine the relationship of free variables (X) Executive Award (reward) and variable (Y), namely the financial performance is a non-parametric statistical analysis that tests rank correlation.The result of this research shows that by using the level of significance of 0.05 as a two- sided test then 2.5% and n = 140 obtained a table t = 1,977. Whereas t calculate for debt to equity as seen from the output though the data is 1,3001 (t count < t table) then based on this t-test concluded the Executive reward no relationship with financial performance. Likewise testing to return on investment and return on equity, show t 5,7884 and 6,63034 of count (t count > t table) then concluded the Executive reward is a relationship with the financial performance of the banking companies listed on the Indonesia stock exchange
Pengendalian Intern Atas Pemberian Pinjaman Dan Penerimaan Angsuran Dalam Hubungannya Dengan Ditaatinya Kebijakan Manajemen (Studi Kasus Pada PT. Sumber Nasional Motor Di Bandar Lampung)
Full text linkThe purpose of this study was to assess the procedures for granting loans and installment receipts from customers on PT National Sources Motors, to assess the extent of the workings of the employees in the procedures for granting loans and installment receipts from customers on PT. National sources motors, to study the division of labor system imposed by PT. National Sources Motors and its application in lending procedures and installment receipts (whether or not adhered to company policy), and to compare between the existing theory and practice in lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a tool used analysis tool by comparing the theory with the practice in the company without using numbers or calculations.From the results of research and analysis by the author, it can be concluded that the PT SNM has not been fully successful in implementing good internal control procedures for granting loans and installment receipts from customers, where there are 3 elements of internal control that has not been applied to the maximum, ie labor competent and trustworthy, with the lines of authority and responsibility are clearly defined; adequate segregation of duties (segregation of duties), and healthy practices that should be run in the tasks and functions of each part of the organization
Pengaruh Pengendalian Manajemen pada Penyelenggaraan Pendidikan Studi Kasus pada Tumble Tots Lampung
No full textPenelitian ini bertujuan untuk mengetahui sistem pengendalian manajemen yang ada di Tumble Tots Lampung serta untuk mengetahui bagaimanakah penerapan pengendalian manajemen dapat menunjang penyelenggaraan pendidikan. Sedangkan kegunaan penelitian ini adalah sebagai bahan pertimbangan bagi pimpinan Tumble Tots dalam upaya mengembangkan dan menerapkan pengendalian manajemen di Perusahaan, guna mencapai efisiensi dan efektifitas penyelenggaraan pendidikan, serta sebagai bahan perbandingan bagi para pemerhati masalah-masalah pengendalian manajemen , khususnya bagi yang berencana meneliti tema serupa dimasa yang akan datang
Changes In Audit Opinions And Internal Conditions Of Regional Government: During The Covid Pandemic
No full textThe audit opinions for local governments in 2021-2022 show that some regencies/cities experienced a downgrade in audit opinions from the previous year. This study seeks to empirically investigate how internal factors within local governments affect changes in audit opinions. The population of this research is 514 districts or cities. The data analysis techniques used include logistic regression analysis. The study results indicate that neither the effectiveness ratio nor the efficiency ratio influences changes in audit opinions. However, the level of wealth in local government and weaknesses in the internal control system (ICS) have a significant negative impact. Regencies/cities with increasing levels of local government wealth may experience a downgrade in audit opinions. Recommendations linked to this study propose that local authorities should further explore their potential and manage it optimally for the welfare of the community while being transparent and accountable.Keywords: Change in Audit Opinion, Local Government, Internal Control Syste
