PENGARUH PELAYANAN DAN DAYA TARIK PRODUK TERHADAP KEPUASAN NASABAH KREDIT UMUM BANK EKA BUMI ARTHA KOTA METRO

Method used in this research was explanatory survey. It was a quantitative research with service, product appeal, and customer satisfaction as the object. The research population was Eka Bumi Arta Bank Metro City customers with a total sample of 80 customers taken by accidental sampling technique. The decision making of the analysis-based research result was using multiple linear regression analysis. The research is to analyze the effect of service and product appeal on satisfaction of general credit customers at Eka Bumi Artha Bank Metro City. It was a descriptive qualitative research, a research procedure that produces descriptive data based on the result of quantitative analysis of research variables. Data collection techniques used were interview, documentation, and questionnaire. Analytical tool used was data quality analysis and multiple linear regression analysis. The conclusion is that the service analysis result has a significant effect on customer satisfaction. Product appeal has a significant effect on customer satisfaction. In addition, Service and Product Appeal simultaneously have a significant effect on customer satisfaction. It can be said that the independent variables have a positive and significant effect on customer satisfaction based on these results. Keywords : Service, Product Appeal, Customer Satisfaction

ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

In general, the purpose of conducting mergers and acquisitions is to obtain synergy or added value. However, mergers and acquisitions by companies do not always produce added value for the company, often failure or deteriorating company performance occurs after the company makes mergers and acquisitions. The purpose of this study is to differ the financial performance of companies before and after mergers and acquisitions based on financial ratio assessments.The method used in this research is quantitative descriptive method. This type of research is quantitative research with the object of research is the financial performance before and after mergers and acquisitions in companies in Indonesia which are listed on the Indonesia Stock Exchange in 2015-2018. Data collection techniques using documentation. The analytical tool used is to use an analysis of the company's financial statements.The results showed that based on financial ratios, namely CR (Current Ratio), DER (Debt to Equity Ratio), ROE (Return on Equity), ROA (Return on Assets), NPM (Net Profit Margin), and Earning Per Share (EPS ) it can be seen that the actions of mergers and acquisitions have no effect on the company's financial performance within 1 year after the merger and acquisition.Keywords: CR (Current Ratio), DER (Debt to Equity Ratio), ROE (Return on Equity), ROA (Return on Assets), NPM (Net Profit Margin), and Earning Per Share (EPS

PENGARUH RETRIBUSI PELAYANAN PASAR TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA METRO-LAMPUNG

In an effort to create regional independence, Regional Original Revenue is a very important factor, where PAD is the source of funds from the region itself. Government financing in carrying out government and development tasks always requires a reliable source of revenue. The purpose of this study was to determine the effectiveness of market service retribution in Metro City in 2019. To determine the contribution of market service retribution to Metro City's local revenue.This type of research is carried out using quantitative methods. Research is carried out at the Metro City Government or Metro City Revenue Service. The data obtained from the research results were then analyzed by quantitative descriptive analysis.Based on the results of research and data analysis that has been carried out, it can be concluded that: Revenue from market service retribution is effective in increasing Metro City PAD from 2019-2020. The market service levy has a large contribution to Metro City's Original Regional Revenue (PAD) from 2019 to 2020

Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Financing Deposit Ratio (FDR) dan Non Performing Financial (NPF) Terhadap Profitabilitas Bank Umum Syariah di Indonesia

Pembiayaan merupakan sumber pendapatan terbesar suatu bank syariah yang kemudian akan mempengaruhi profitabilitas bank. Oleh karena itu bank harus mampu menyalurkan pembiayaan dengan efektif, agar likuiditas pada bank tersebut baik. Bank Syariah berfungsi sebagai lembaga intermediasi keuangan yang melakukan penghimpunan dana dan penyaluraan dana atau pembiayaan. Penyaluran dana atau pembiayaan pada Bank Syariah menggunakan sistim bagi hasil yang disepakati oleh kedua belah pihak yaitu antara penyalur dana dan peminjam dana, penyaluran dana pada Bank harus sesuai dengan prinsip-prinsip syariah yang sudah ditentukan. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan jual beli, pembiayaan bagi hasil, Financing Deposit Ratio (FDR) dan Non Performing Financial (NPF) terhadap profitabilitas Bank Umum Syari’ah di Indonesia. Jenis penelitian ini yaitu eksplanatori untuk menguji hipotesis dengan menggunakan analisis statistik regresi berganda. Sampel dalam penelitian ini berjumlah 120 sampel. Hasil analisis regresi menunjukkan bahwa Uji F digunakan untuk mengetahui pengaruh simultan yang terjadi antara variabel dependen dengan variabel independen. Berdasarkan Tabel 5. nilai F hitung sebesar 26,1 34. Sedangkan F tabel (a = 0.05; db regresi = 4 : db residual = 115) adalah sebesar 2,451. Karena F hitung > F tabel yaitu 26,134 > 2,451 atau nilai Sig. F (0,000) < a = 0.05 maka model analisis regresi adalah signifikan. Sehingga dapat disimpulkan bahwa variabel terikat (ROA) dapat dipengaruhi secara signifikan oleh variabel bebas (PJB (X 1), PBH (X 2 ), FDR (X 3 ), dan NPF (X )). Dapat juga dikatakan jika t hitung > t tabel atau -t hitung < -t tabel atau sig. t < 0.05 maka hasilnya berpengaruh signifikan. Nilai t hitung dari setiap variabel bebas menunjukkan > dari t table (1,981) dan nilai sig.t dari setiap variabel bebas > 0.05. artinya keempat variabel ini disimpulkan bahwa secara parsial berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA pada bank syariah. Berdasarkan data diatas bahwa hasil pengujian menunjukkan secara simultan pembiayaan jual beli, pembiayaan bagi hasil, FDR dan NPF berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA.Pembiayaan merupakan sumber pendapatan terbesar suatu bank syariah yang kemudian akan mempengaruhi profitabilitas bank. Oleh karena itu bank harus mampu menyalurkan pembiayaan dengan efektif, agar likuiditas pada bank tersebut baik. Bank Syariah berfungsi sebagai lembaga intermediasi keuangan yang melakukan penghimpunan dana dan penyaluraan dana atau pembiayaan. Penyaluran dana atau pembiayaan pada Bank Syariah menggunakan sistim bagi hasil yang disepakati oleh kedua belah pihak yaitu antara penyalur dana dan peminjam dana, penyaluran dana pada Bank harus sesuai dengan prinsip-prinsip syariah yang sudah ditentukan.  Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan jual beli, pembiayaan bagi hasil, Financing Deposit Ratio (FDR) dan Non Performing Financial (NPF) terhadap profitabilitas Bank Umum Syari’ah di Indonesia. Jenis penelitian ini yaitu eksplanatori untuk menguji hipotesis dengan menggunakan analisis statistik regresi berganda. Sampel dalam penelitian ini berjumlah 120 sampel.  Hasil analisis regresi menunjukkan bahwa Uji F digunakan untuk mengetahui pengaruh simultan yang terjadi antara variabel dependen dengan variabel independen. Berdasarkan Tabel 5. nilai F hitung sebesar 26,134. Sedangkan F tabel (a = 0.05; db regresi = 4 : db residual = 115) adalah sebesar 2,451. Karena F hitung > F tabel yaitu 26,134 > 2,451 atau nilai Sig. F (0,000) < a = 0.05 maka model analisis regresi adalah signifikan. Sehingga dapat disimpulkan bahwa variabel terikat (ROA) dapat dipengaruhi secara signifikan oleh variabel bebas (PJB (X 1), PBH (X 2 ), FDR (X 3 ), dan NPF (X )). Dapat juga dikatakan jika t hitung > t tabel atau -t hitung < -t tabel atau sig. t < 0.05 maka hasilnya berpengaruh signifikan. Nilai t hitung dari setiap variabel bebas menunjukkan > dari t table (1,981) dan nilai sig.t dari setiap variabel bebas > 0.05. artinya keempat variabel ini disimpulkan bahwa secara parsial berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA pada bank syariah. Berdasarkan data diatas bahwa hasil pengujian menunjukkan secara simultan pembiayaan jual beli, pembiayaan bagi hasil, FDR dan NPF berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA

PENGARUH IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABLITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Pada SKPD Kabupaten Lampung Timur)

Tujuan penelitian ini adalah untuk mengetahui pengaruh Implementasi Standar Akuntansi Pemerintah dan Kualitas Laporan Keuangan terhadap Akuntabilitas Kinerja Instansi Pemerintah dengan Komitmen Organisasi sebagai variable moderasi (studi kasus pada SKPD Kabupaten Lampung Timur). Populasi dalam penelitian ini adalah SKPD Kedinasan Kabupaten Lampung Timur yang berjumlah 17 Dinas. Teknik pengambilan sampel menggunakan metode purposive sampling untuk dinas atau organisasi pada Pemerintah Daerah yang bertanggung jawab kepada Kepala Daerah dalam rangka penyelenggaraan pemerintahan di daerah, sampel penelitian ini berjumlah 9 Dinas dengan jumlah responden 55. Penelitian ini menggunakan pendekatan kuantitatif. Data dianalisis menggunakan SPSS versi 20. Model analisis data yang digunakan adalah persamaan regresi  linier sederha dan uji interaksi. Hasil penelitian ini menunjukan bahwa (1) implementasi standar akuntansi pemerintah tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, (2) kualitas laporan keuangan berpengaruh terhadap akuntabilitas kinerja instansi pemerintah (3) komitmen organisasi sebagai variable moderasi dapat menghubungkan antara  implementasi standar akuntansi pemerintah dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah.The purpose of this study was to determine the effect of implementation of government accounting standards and quality of financial reports on accountability of performance of government agencies with organizational commitment as a moderating variable (case study on SKPD of East Lampung Regency). The population in this study was the SKPD Departments in East Lampung Regency, totaling 17 Departments. The sampling technique uses a purposive sampling method for the service or organization at the Regional Government responsible to the Regional Head in the context of administering the government in the region. The sample of this research is 9 Departments.  Data analysis models used are simple linear regression equations and interaction tests. The results of this study indicate that the implementation of government accounting standards does not affect the accountability of the performance of government agencies, while the quality of financial statements affect the performance of government agencies. Organizational commitment as a moderating variable can link between the implementation of government accounting standards and the quality of financial statements with the accountability of the performance of government agencies

PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN PERTUMBUHAN EKONOMI TERHADAP PENGANGGURAN

This study aims to determine the Effect of Original Revenue, General Allocation Funds, Special Allocation Funds and Economic Growth on Unemployment in the Metro City Government Period 2013-2018. This type of research is quantitative in the form of secondary data. Secondary data was conducted at the Statistics Central Agency (BPS), the Regional Financial and Asset Management Agency (BPKAD), the Social Service (DINSOS), the Manpower and Transmigration Office and the Regional Tax and Retribution Management Agency (BPPRD) in the Metro City Government. The data analysis model used in this study uses multiple regression analysis. The results of this study indicate that the Original Income, General Allocation Fund, Special Allocation Fund and Economic Growth have no effect on unemployment. So that in budgeting the allocation and has not been maximized to manage and optimize sectors related to Economic Growth and reduce the unemployment rate.Keywords: Local Revenue, General Allocation Fund, Special Allocation Fund, Economic Growth and Unemploymen

Analisis Kelayakan Investasi Pada Saham-Saham Perusahaan Manufaktur Sub Sektor Food And Beverages Yang Terdaftar Di BEI Periode 2017-2019

The objectives of this research are: (1) To determine the stock return and risk by using the Capital Asset Pricing Model (CAPM) method in determining investment decisions in stocks of the food and beverages sub-sector for the period 2017-2019 and (2) to determine the feasibility level of shares of issuers in the food and beverages sub-sector listed on the IDX for the 2017-2019 period. The sampling technique used is purposive sampling, which is a sampling technique with certain considerations. So that the selected sample of 13 companies. The results of this study indicate that: (1) Based on the results of data analysis there is a non-linear relationship between systematic risk (Beta) and the expected rate of return (E(Ri)). Example: CEKA stock has the highest beta of 1.113 and has the lowest E(Ri) of 0.00020268. (2) There is 1 share that has the feasibility as an investment facility, namely CEKA shares. CEKA's shares have Ri greater than [E(Ri)] or [Ri > E(Ri)]. The investor's decision that must be taken by the investor is to buy the shares. Meanwhile, the 12 company shares that were included in the unqualified category were AISA, ALTO, CEKA, DLTA, ICBP, INDF, MLBI, MYOR, ROTI, SKBM, SKLT, STTP, and ULTJ shares. These stocks have Ri smaller than E(Ri) or [Ri < E(Ri)]. The investment decision that must be taken by investors is to sell the shares before the price drops

Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia

This research is located at the IDX Metro Muhammadiyah University (Indonesia Stock Exchange) office. The sample selection method in this research is purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the study period. The data analysis method used is multiple regression with the help of SPSS software for windows.The results showed that 1) Based on the results of data analysis, the coefficient values ​​of Earning Per Share (EPS), Debt to Equity Ratio (DER), Price Earning Ratio (PER) showed an effect on stock prices simultaneously. 2) Based on the results of data analysis Earning Per Share (EPS), Debt to Equity Ratio (DER), Price Earning Ratio (PER) none of them have a significant effect partially on stock prices in manufacturing companies in the food and beverage sub-sector on the ID

RISIKO DAN PENGEMBALIAN HASIL PADA INVESTASI DEPOSITO MUDHARABAH BANK SYARIAH

The research objective is to determine the risk of mudharabah deposit investment in Islamic banking measured by the VaR approach and to determine the rate of return on bank investment using mudharabah bank deposit funds measured by the RAROC approach. This type of research is a quantitative study and uses the VaR and RAROC measurement techniques. It is indicated that long-term investment using mudharabah deposits is more risky than short-term investments, this is indicated by the level of change in monthly returns that fluctuates significantly. But customers prefer long-term investments in mudharabah deposits marked by the amount of 12-month deposit funds that reach 35.63% of the total mudharabah deposit funds managed by the bank. This indicates that the customer chooses a long-term risk in order to get the maximum benefit. Risk Adjusted Return On Capital (RAROC) analysis describes the level of income earned by Islamic banks that has been adjusted to the risks that will occur, this shows that the income earned by the bank has not been able to cover the possible potential losses that will occur. The RAROC result shows the following figures for each year 20, -19, -4. The RAR value shows a positive overall number, which indicates that the bank is considered capable of controlling risks that can erode bank capital

Faktor-Faktor Yang Mempengaruhi Pembiayaan Murabahah Di Lembaga Keuangan Syariah (Studi Kasus KSPPS BMT Assyafi’iah Berkah Nasional Cabang Kotagajah)

This study aims to determine how the factors of internal information in the form of Financing To Deposit Ratio (FDR), Return On Assets (ROA), Third Party Funds (DPK), Non Performing Financing (NPF). The object of this research was conducted at KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah Branch. This study uses a quantitative approach, the data used is primary data, namely financial reports per semester obtained directly from KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah Branch. The sample used in this study is the financial report per semester of KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah Branch for the 2018-2020 period. The data analysis method used is multiple regression analysis by testing the classical assumptions first. The hypothesis test carried out is a partial test or t test and a simultaneous test or f test with a significance level of 5%. Based on the observation period, it shows that the research data is normally distributed. The results of the autocorrelation test, multicollinearity test and heteroscedasticity test did not find variables that deviated from the classical assumption rules. The results of the hypothesis test show that partially the Financing To Deposit Ratio (FDR) variable with a significant value of 0.002 and Third Party Funds (DPK) with a significant value of 0.006, has a positive and significant effect on the distribution of KSPPS BMT Assyafi'iyah Berkah Nasional Kotagajah financing and Return On Assets (ROA) with a significant value of 0.088 and Non Performing Financing (NPF) with a significant value of 0.132 have a negative and significant effect. While the results of the simultaneous test show that the variables of Financing To Deposit Ratio (FDR), Return On Assets (ROA), Third Party Funds (DPK), Non Performing Financing (NPF) have a significance value of 0.004 Keywords : FDR, ROA, DPK, NPF, and Murabahah Financing