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Journal : Jurnal Akuntansi dan Ekonomika

Analisis Pengaruh Activity Based Costing Terhadap Keunggulan Bersaing dan Kinerja Perguruan Tinggi Evi Marlina; Siti Samsiah; Hendri Ali Ardi
Akuntansi & Ekonomika Vol 8 No 1 (2018): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This research was conducted in order to know if there is an influence in the use of Activity Based Costing toward competitive advantage and university performance in Pekanbaru. The Activity Based Costing variables were measured by seven indicators, namely top management Support, competition, performance evaluation and compensation, training, non-accounting ownership, resources and consensus and clarity of objective. The competitive advantage variables measuredby five indicators, namely price, quality, delivery dependability, product innovation and time to market. While the university performance variables will be measured by three indicators, research and productivity, employee commitment and industry linkage. The data used in this research was quantitative data, which were data in the numerical scale. The population ofthis research were all university in Pekanbaru. The samples of the research were 39 university in Pekanbaru. Based on the Partial Least Square that used in analyzing the data, the result showed that Activity Based Costing have influence towards competitive advantage, the Activity Based Costing have influence towards university performance, and competitive advantage have not influence towards university performance
The Effect Of Third Party Funds, CAR, NPL On Credit Distribution Company Listed on BEI Siti Hanifa Sandri; Siti Samsiah; Dewi Puspita Sari
Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

The purpose of this study is to examine the effect of third party funds, capital adequacy ratios, and non-performing loans on lending. The population in this study is commercial banks that have gone public in Indonesia in the 2014-2017 period as many as 19 banks. The entire population in this study was sampled. The data used in this study are secondary data, namely the company's 2014-2017 financial statements. The processing method used is multiple linear regression analysis. Based on the results of the study, it can be concluded that the variables of third party funds and capital adequacy ratio have a positive effect on lending. While the non-performing loan variable has no effect on lending.