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Journal : Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)

THE EFFECT OF CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, BANK SIZE AND FINANCING TO DEPOSIT RATIO ON SHARIA BANKS PERFORMANCE IN INDONESIA Yudistira, Novaldi; Ristati, Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.298 KB) | DOI: 10.54443/jaruda.v1i2.18

Abstract

The purpose of this study is to examine the effect of the capital adequacy ratio, non-performing financing, bank size and financing to deposit ratio on financial performance of Islamic banks in Indonesia. The data used in this study are capital adequacy ratios, non-performing financing, bank size, financing to deposit ratio and financial performance of Islamic banks in Indonesia for 2013-2020. The data is accessed through the website www.ojk.go.id Data analysis method in this study is panel data regression analysis method. The results of the study find that capital adequacy ratio has positive and significant effect on financial performance, while non-performing financing has negative and significant effect on financial performance. Bank size and financing to deposit ratio have no significant effect on financial performance.
RISK MANAGEMENT ANALYSIS BASED ON ISO 31000: 2018 CASE STUDY AT ZAURA SUPERMARKETS IN EAST ACEH Kamal Syafaqah, Cut; Ristati, Ristati
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 2 (2022): October
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (178.552 KB) | DOI: 10.54443/jaruda.v1i2.19

Abstract

This study aims to find out how to analyze risk management based on ISO 31000:2018 in the Zaura Swalayan business. The data used in this study were structured and unstructured interviews. The method used in this study was carried out based on the ISO 31000:2018-based risk management process. The results showed thatThe risks faced by Zaura Swalayan are:bad credit,there is a damaged or defective product,accumulation of goods,wrong selling price,broken computer,the impact of the covid-19 pandemic,competition,unsatisfactory service,theft,natural disasters, andpower outage. The handling/management carried out has not been maximized due to the absence of a special team to handle/manage these risks. At Zaura Supermarketthere is no very high level of risk,there is only 1 risk with a high level of risk, there are 5 risks with a moderate level of risk, there are 5 risks with a low level of risk and there are 2 risks with a level of riskwhichvery low.