IDENTIFIKASI PENILAIAN KINERJA KEUANGAN DAN KESEHATAN BANK PERKREDITAN RAKYAT (BPR) DI SURABAYA BERDASARKAN NERACA TRIWULAN DESEMBER 2010 DAN DESEMBER 2011

The purpose of this paper is to assess the performance of BPR in Surabaya in the periodDecember 2010 and December 2011 was assessed through financial ratios represented bythe Reserve Requirement (RR), ROA, and DER. RR which in general has increased, as seenfrom the Rural "A" is an increase of 0.9%, "B" 0.06%, "C" 0.16%, "E" of 0.25%, "H" 9.33%,return on assets ratio has increased BPR in Surabaya from December 2010 to December2011. The increase in ROA is represented BPR BPR "A" of 2.38%, "B" 0.32%, "C" 0.05%,"G" 0.28%, "H" 1.76%. The increase in the value of ROA shows that BPR had improvedperformance compared to the past. In general assessment of the ratio of DER in December2011 has increased compared to December 2010 the percentage value that can be seen fromRural "A" 23.78%, "B" 54.71%, "E" 277.43% "H" of 56, 17%. Rural health in general inSurabaya is in good healthy condition in December 2010 or December 2011Keywords: BPR, Financial Ratios, Came

Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya

This research aimed to discover the effects of knowledge, skill, and attitude on educator accountants’ research performance with psychological capital as an intervening variable. The Research object was educator accountants with their full-time status at both public and private higher education in Surabaya. The sample was taken by means of purposive sampling and it gained 167 employees. The data were analyzed using Structural Equation Modeling (SEM). The result shows that: (1) knowledge, skill, and attitude significantly affect educator accountants’ performance in Surabaya. (2) Psychological capital within educator accountants also significantly intervenes in the relationship between skill and attitude on educator accountants’ performance in Surabaya. However, psychological capital does not intervene relationship between knowledge on educator accountants’ performance in Surabaya