Diterminan Penyaluran Kredit dan Implikasinya terhadap Kinerja Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014

Tujuan penelitian – Penelitian ini bertujuan untuk menganalisis pengaruh variabel - variabel independen Capital AdequacyRatio (CAR), Dana Pihak Ketiga (DPK), Non-Performing Loan (NPL) Net Interest Margin (NIM) dan Tingkat Suku Bunga bank terhadap Penyaluran Kreditdan Implikasinya Terhadap Profitabilitas dari 28 Bank yang terdaftar DI BEI Periode 2010-2014.Desain/Metodologi/Pendekatan– Metode analisis yang digunakan data Panel Regresi dengan tiga model yaitu Common Efek Model, Fixed Efek Model dan Random efek Model, termasuk test statistik yaitu uji Chow, ujiLagrange Multiplier dan uji Hausman.Temuan– Hasil penelitian menunjukkan seluruh variabel independen CAR, DPK, NPL, NIM, dan TSBBsecara bersama-sama mempengaruhi penyaluran kredit bank (PKB) secara signifikan. Demikian juga terhadap Kinerja Profitabilitas yang diproaksikan dengan ROA variabel-variabel tersebut termasukPKBberpengaruh secara bersama-sama dan signifikan.Keterbatasan penelitian– Penelitian ini hanya mengunakan indikator internal keuangan bank sebagai variabel independen. Penelitian ini belum memasukan faktor makro ekonomi dalam variabel independen.Selanjutnya topik penyaluran kredit bank dapat dikembangkan dengan mengunakan indikator internal bank dan makro ekonomi bagaimana implikasinya terhadap return saham bank-bank yang terdaftar di Bursa Efek Indonesia sebagai varibael dependen.Originality/value

DETERMINAN KEBIJAKAN BELANJA PEMERINTAH DAERAH KABUPATEN OGAN ILIR

 This study aims to determine what factors influence the spending policy of the Ogan Ilir district government. The independent factors in this study are Regional Taxes (X1), Regional Retribution Variables (X2), Separated Regional Assets Result Variables (X3) and Other Variables Legal Original Regional Income (X4), while the dependent factor is Regional Expenditure (Y The analysis was carried out with multiple linear regressions The results of this study were Regional Taxes (X1), Regional Retribution (X2) Separated Regional Assets (X3) Other Legitimate Original Regional Income (X4) simultaneously affected district government spending. Ogn Ilir.Local Taxes (X1), Retribution (X2) Separated Regional Wealth (X3) Other Legitimate Original Revenue (X4) has a partial effect on the local government of Ogan Ilir Regency. Keywords: Local Taxes, Regional Retributions, Separated Regional Assets, Other Legitimate Regional Original Revenues, Regional Expenditure

PENGARUH PIUTANG MURABAHAH, PEMBIAYAAN MUDHARABAH, MUSYARAKAH DAN PINJAMAN QARDH TERHADAP NET OPERATING MARGIN (NOM) SERTA IMPLIKASINYA TERHADAP NON PERFORMING FINANCING (NPF) BANK UMUM SYARIAH PERIODE 2014-2018

This research aims to see the influence of Murabahah receivables, Mudharabah Financing, Musyarakah financing, and Qardh loans against Net Operating Margin (NOM) as well as the implications against Non-Performing Financing (NPF). The research object is the Sharia General Bank in Indonesia from 2014-2018. The sampling method used in this research is purposive sampling with selected samples as many as 10 sharia banks out of 14 sharia public banks. Data were analyzed by using a panel regression analysis model, and it was processed in Eviews 10. The results showed that the Murabahah receivables have a significant and negative effect on Net Operating Margin (NOM), with a coefficient value of-1.08 E-11 and a prob. amounting to 0.0470. Mudharabah financing has a significant and positive effect on Net Operating Margin (NOM), with a coefficient value of 4.98 E-11 and a prob. of 0.0137. Musyarakah financing has a positive effect on Net Operating Margin (NOM), with a coefficient value of 2.97 E-12 and prob. by 0.1579. Qardh loans have a negative effect and not significant to Net Operating Margin (NOM), with a coefficient value of-2.88 E-09 and prob. of 0.4773. Besides, receivables Murabahah, financing Mudharabah, Musyarakah, and Qardh loans have a significant effect on Net Operating Margin (NOM) simultaneously. Net Operating Margin (NOM) significant negative effect on Non-Performing Financing (NPF), with a coefficient value of-0.165482 and prob. of 0.0126Key words: Murabahah, Mudharabah, Musyarakah, Qardh, NOM, NP

PENGARUH FAKTOR FUNDAMENTAL MAKRO DAN MIKRO PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Pada Industri Pulp and Paper yang terdaftar di BEI)

This research aims to know the impact of macro fundamental factors such as interest rate (SBI), kurs and gross domestic product; and micro fundamental factors such as return on asset (ROA), debt to equity ratio (DER) and price earning ratio (PER) on firm value in pulp and paper industry that listed in Indonesian Stock Exchange. This research used multiple regression analysis and processed with Eviews version 8. The results of study is: 1) By partial, just interest rate have negative and no significant effect on firm value, other factors such as kurs and gross domestic products, return on asset, debt to equity ratio and price earning ratio have positive and no significant effect on firm value; 2) By Simultaneous macro fundamental factor have positive and significant effect on firm value, also micro fundamental factors have positive and significant effect on firm value; 3) By Simultaneous macro and micro fundamental factors have positive and significant effect on firm value. Keywords: macro fundamental factor, micro fundamental factor, firm valu

Diterminan Penyaluran Kredit dan Implikasinya Terhadap Kinerja Profitabilitas Bank yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014

Tujuan penelitian – Penelitian ini bertujuan untuk menganalisis pengaruh variabel - variabel independen Capital AdequacyRatio (CAR), Dana Pihak Ketiga (DPK), Non-Performing Loan (NPL) Net Interest Margin (NIM) dan Tingkat Suku Bunga bank terhadap Penyaluran Kreditdan Implikasinya Terhadap Profitabilitas dari 28 Bank yang terdaftar DI BEI Periode 2010-2014.Desain/Metodologi/Pendekatan– Metode analisis yang digunakan data Panel Regresi dengan tiga model yaitu Common Efek Model, Fixed Efek Model dan Random efek Model, termasuk test statistik yaitu uji Chow, ujiLagrange Multiplier dan uji Hausman.Temuan– Hasil penelitian menunjukkan seluruh variabel independen CAR, DPK, NPL, NIM, dan TSBBsecara bersama-sama mempengaruhi penyaluran kredit bank (PKB) secara signifikan. Demikian juga terhadap Kinerja Profitabilitas yang diproaksikan dengan ROA variabel-variabel tersebut termasukPKBberpengaruh secara bersama-sama dan signifikan.Keterbatasan penelitian– Penelitian ini hanya mengunakan indikator internal keuangan bank sebagai variabel independen. Penelitian ini belum memasukan faktor makro ekonomi dalam variabel independen.Selanjutnya topik penyaluran kredit bank dapat dikembangkan dengan mengunakan indikator internal bank dan makro ekonomi bagaimana implikasinya terhadap return saham bank-bank yang terdaftar di Bursa Efek Indonesia sebagai varibael dependen.Originality/value

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DEBT EQUITY RATIO TERHADAP PROFITABILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to find out and analyze how the effect of disclosure of Corporate Social Responsibility and Debt Equity Ratio on the profitability of mining companies in the Indonesia Stock Exchange in the period 2012-2017. The population in this study were 41 mining companies while the study sample was 12 mining companies with a total of 72 observations selected by purposive sampling. Financial report data and annual reports are obtained from the Indo-Exchange File (IDX). The data analysis technique uses technical linear multiple regression. In this study the disclosure variables of Corporate Social Responsibility (CSR) were measured using the Corporate Social Responsibility Disclusure Index (CSRDI), the variable Debtto Equiy Ratio measured by the ratio of the proportion of debt to equity, and Profitability measured using Return On Assets (ROA). The results of the study show that the financial disclosure of financially has a positive and significant effect on profitability. While partially DebttoEquiyRatio (DER) has a negative and significant effect on Profitability. Simultaneously, CSR and DER disclosures had a positive and significant effect on Profitability with a coefficient of determination (R2) of 32.3% while the effect of 67.7% was influenced by other variables.Keywords: Profitability, Corporate Social Responsibility, Debt Equity Ratio

IMPLEMENTASI BANTUAN PROGRAM KELUARGA HARAPAN (PKH) (STUDI PADA DESA TIMBANGAN KECAMATAN INDRALAYA UTARA KABUPATEN OGAN ILIR)

Tujuan dilakukannya penelitian ini adalah untuk mengetahui Bagaimana Implementasi Bantuan Program Keluarga Harapan (PKH) di Kecamatan Indralaya Utara Desa Timbangan Kabupaten Ogan Ilir. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Hasil analisis dan temuan di lapangan dari penelitian ini adalah (1)Komunikasi dilihat dari penyampaian informasi, kejelasan informasi dan sosialisasi sudah berjalan dengan baik, hal ini terlihat dari adanya sosialisasi dan koordinasi yang dilakukan secara. (2)Sumber Daya juga sudah cukup karena baik dari sumber daya manusianya berjumlah 99 orang yang memang merupakan orang-orang yang berkompeten dan telah banyak mengikuti pelatihan maupun pembinaan. (3)Disposisi pada indikator ini peneliti menemukan adanya penyimpangan yang dilakukan oleh pendamping PKH pada saat pencairan dana bantuan yang tidak sesuai dengan Pedoman Pelaksanaan Keluarga Harapan dan Petunjuk Teknis Penyaluran Bantuan PKH. (4)Struktur Birokrasi pada indikator ini Struktur Birokrasi sudah jelas karena SOP dalam pelaksanaan bantuan ini berpedoman pada buku teknis penyaluran bantuan PKH dan buku pedoman pelaksanaan keluarga harapan. Berdasarkan hasil penelitian dan pembahasan yang dilakukan maka peneliti dapat menyimpulkan mengenai Implementasi Bantuan Program Keluarga Harapan (PKH) di Desa Timbangan Kecamatan Indralaya Utara Kabupaten Ogan Ilir sudah berjalan dengan baik walaupun terdapat beberapa hambatan tetapi dapat diatasi oleh pihak yang telibat dalam program bantuan ini. Saran dalam penelitian ini adalah para pendamping PKH harus selalu diberikan pelatihan dan training dengan tema etika dan perilaku dan untuk keberlangsungan program bantuan ini sebaiknya digantikan dengan program bantuan lain dengan cara pemberian modal usaha kepada warga tidak mampu agar dapat menumbuhkan sikap mandiri dan meningkatkan perekonomian. Kata Kunci : Implementasi, Kesejahteraan Sosial,PK

PENGARUH PROFITABILITAS TERHADAP HARGASAHAM PADA BANK PEMBANGUNAN DAERAHYANG TERDAFTAR DI BURSA EFEKINDONESIA PERIODE TAHUN 2013-2016

The financial performance is an important factor to attract investors to buy stocks. The stock value is determined by the price mechanism when the stock market is in progress based on the demand and supply of shares. This study was aimed to determine the effect of the financial performance by using ROA (Return on Assets), ROE (Return on Equity), and Operational Cost divided by Operational Income (BOPO) to the stock price of banking companies either partially or simultaneously. The sampling Development Bank listed on the Indonesia Stock Exchange (BEI) during the observation period of 2013-2016. The data used in this research was secondary data.The method of research analysis used was multiple linear regression analysis and assumption classical test. The research finding of F test showed simultaneously, the variable ROA, ROE, and BOPO had a significant influence on stock prices. Partially, with t test it showed that ROA variables had influence on stock price, but  ROE, and BOPO variables did not have influence on stock price.Keywords : ROA, ROE, BOPO, Closing Pric

Faktor-Faktor yang Memengaruhi Auditor Switching Pada Perusahaan Manufacture Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021

This study aims to determine how much influence the growth of company size management turnover and audit delay on auditor switching in the basic and chemical industry sectors listed on the Indonesia Stock Exchange 2017-2021. This type of research is associative research. Samples were taken using purposive sampling technique. The sample is 40 companies from 79 basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years (2017-2021) so that the research data analyzed amounted to 200. The data analysis techniques used were descriptive statistics and logistic regression.Based on the results of this study indicate that (1) the company's growth partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of the company's growth variable of 0.000 and the significance value of company growth is 0.974, (2 ) Management change partially has a positive and significant effect on auditor switching, this is indicated by the regression coefficient of management turnover variable of 1.150 and the significance value of management change is 0.035, (3) Company size partially has a negative effect and does not significant effect on auditor switching, this is indicated by the regression coefficient of the firm size variable of -0.036 and the significance value of firm size of 0.770, (4) Audit delay partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of variance the audit delay bell is 0.003 and the audit delay significance value is 0.422, and (5) company growth, management turnover, company size and audit delay simultaneously have no significant effect on auditor switching, this is indicated by the significance value of 0.326

ANALISIS LAPORAN HARGA POKOK PRODUKSI BARANG PERCETAKAN PADA PT. LIMBERSA ANUGERAH PRIMA PRINTING PALEMBANG

The purpose of this study was to analyze the report the calculation of cost of production at PT. LimbersaAnugerah PrimaPrinting Palembang. Data used in this research are secondary data from the report the cost of production in December 2014 at PT. Limbersa Anugerah PrimaPrinting Palembang.The data analysis technique used in this study is a comparative qualitative data analysis techniques, the method of research which compares with the existing theory with the data obtained from the field study.The results showed; (1) The results of the calculation of costs of production by the company showed Rp 1,369, while the results of calculations based on theoretical analysis of Rp 3,452. Thus, the difference between production costs in the calculation of the company with analysis based on the theory that is Rp 2,083 for goods orders printed with blank invitation in December 2014. The result of the calculation according to the company's production cost is Rp 1,019 results show calculations based on theoretical analysis of Rp 3,102. So the difference for goods orders printed invitations without any form of Rp 2,083 / sheet. Difference in cost of production for goods orders calendar size 35x50cm print in December 2014 amounting to Rp 2,083 / sheet. (2) the post-production costs are overhead costs that are not taken into account the company, whereas the post is very important to know because it affects the cost of production. So when there are differences in the calculation results calculated production costs of machinery depreciation expense amounting to Rp 25,000,000, -. Machinery depreciation expense per month is Rp2.083million