Dyah Paramitha
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Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wirausahawan Terhadap Pentingnya Pembukuan Dan Laporan Keuangan Mar atus Solikah; Puji Astuti; Dyah Paramitha
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 1 (2017): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.727 KB)

Abstract

The entrepreneur is one of the important players in the economic development of a region. In many countries, entrepreneurs with various business had a lot to contribute in addressing unemployment, to absorb the labor force that has not accommodated by other sectors. Entrepreneurs are required to identify new opportunities, new product, new production methods and marketing, manage capital and manage all aspect of the company. Activities undertaken by an entrepreneur in developing a business is often constrained by the problem of capital and marketing of its products. This relates to the condition of the difficulty small-scale companies to be able to provide adequate financial reports. Awareness of the importance of bookkeeping and financial statements arise when having to deal with banks or other institutions that require adequate financial statements. Based on these weaknesses, it is necessary to study in order to examine the factors that influence the perception of entrepreneurs associated with the importance of bookkeeping and financial statements. Respondents in this study are all entrepreneurs who have a business area of ​​the business center for digital printing and cutting sticker in Bangsal Kediri totaling 30 entrepreneurs. Data obtained through a questionnaire, and then analyzed using SPSS for Windows version 23.0 chi-square test. The results of the analysis that there is a relationship between educational background, level of education, size of business, length of business, and the business experience with the perception of the importance of bookkeeping and financial reporting with significance values less than 0.05.
Analisis Perbandingan Kinerja Keuangan Pada Bank Syariah dan Bank Konvensional Dyah Paramitha; Puji Astuti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.497 KB) | DOI: 10.29407/jae.v3i2.12495

Abstract

Banking financial institutions in Indonesia consist of two systems, namely Islamic and conventional banking. The bank as a media regulation in the field of finance, is undeniable in the implementation of its main activity is also accompanied by the achievement of maximum profits. Benefits can be seen from good financial performance. In this study, financial performance is seen from the ROA ratio. Bank performance measurement (performance measurement) used in this study is the bank's financial ratios which include Capital Adequecy Ratio (CAR), Loan To Deposit Ratio (LDR) and Total Assets. This study aims to determine and analyze the effect of the level of CAR, LDR and total assets on the financial performance of Islamic Banks and Conventional Banks and to compare the financial performance of Islamic banks and conventional banks. The research approach used in this study is a quantitative approach. The population in this study are all Islamic banks and conventional banks operating in Indonesia in the 2015-2017 period. While the sample in this study are 3 Islamic banks and 3 conventional banks. The sampling technique uses purposive sampling method and data collection techniques using documentation method with secondary data sources in the form of quarterly financial reports during the study period. Data analysis techniques include descriptive statistics, classical assumption test, multiple linear regression, determination coefficient, t test and F test. The results show that partially the ratio of CAR, LDR and total assets there is a significant difference between Islamic banks and conventional banks. While simultaneously CAR, LDR and total assets have an influence on financial performance. Keywords: CAR, LDR, Total Assets, Financial Performance, Islamic Banks and Conventional Banks.