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The Effect of Financial Ratio and Interest Rate of Bank on Working Capital Loan Distribution (Study on Commercial Banks Listed in The Indonesia Stock Exchange for The Period 2017 – 2021) Dwi Dewianawati; Fajar Purwanto; Erry Setiawan
Indonesian Journal of Business Analytics Vol. 2 No. 1 (2022): April 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.001 KB) | DOI: 10.55927/ijba.v2i1.72

Abstract

Banking has a major role in the economy to raise funds from the public which is then channeled back to the community in the form of credit. Not optimal lending conducted by the bank into the background of this study. For that we need to be determined how financial ratios, and the bank rate on loans for working capital. The data used in this research is secondary data where the population used in this study is a commercial bank listed on the Indonesia Stock Exchange in the period 2017-2021. Purposive sampling method, so that from 40 companies acquired a total of 14 banks as samples. The analytical method used in this research is multiple linear regression. Partial results of this study show that the LDR and ROA significantly and negatively related to working capital lending. CAR positive and significant impact on working capital lending, while interest rates don’t affect the working capital loan portfolio. And simultaneously shows that LDR, CAR, ROA and interest rates significant positive effect on working capital loans.
Accounting Information System Analysis of Internal Control of UPT Income Karangbinangun Lamongan Health Center Erry Setiawan; Dwi Dewianawati; Frendy Sutikno; Eny Nuraeni
Indonesian Journal of Business Analytics Vol. 2 No. 1 (2022): April 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.517 KB) | DOI: 10.55927/ijba.v2i1.74

Abstract

The purpose of this study was to determine the analysis of accounting information control system of internal. Based on the measurement scale Gutman, accounting information system of the internal control values ​​obtained revenues amounting to 85.71%. This value is compared with the measurement criteria of accounting information systems with the scale Gutman including a sufficient criterion. The role of information systems in the UPT Puskesmas akuntani Karangbinangun been done adequately. Inadequate system of accounting information obtained can be identified that the management of the elements of accounting information system, the purpose of accounting information system, and the function of accounting information system has run as much as possible. So as to provide pengolalaan adequate accounting information system. Accounting information systems to work toward internal control at revenue has been done adequately. Internal control plans and methods of income is against (the elements of accounting information systems, the purpose of accounting information systems, and accounting information systems function) conducted by the internal to control income derived from activities done in a period, which will produce reliable financial statements concerning effective and efficient revenue. The results of this study, for accounting information systems at implementation should be further improved so that easier to carry out daily operations ranging from data collection, classification of data, data storage, and surveillance data to health centers can provide a more adequate control to keep the health center assets. So that the internal control income must remain in place and be effected again, so that the financial statements more valid, effective and efficient.