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All Journal Jurnal Bisnis dan Manajemen Menara Ilmu Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal
Laeli Budiarti
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH PENYALURAN KREDIT TERHADAP PROFITABILITAS BANK UMUM DI MASA PANDEMI DENGAN RISIKO KREDIT SEBAGAI VARIABEL MODERATING Nur Baiti Jannati; Laeli Budiarti
Menara Ilmu Vol 16, No 1 (2022): Vol. 1 No. 1 OKTOBER 2022
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v16i1.3571

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penyaluran kredit terhadap profitabilitas dengan risiko kredit sebagai variabel pemoderasi. Penelitian ini menguji pengaruh penyaluran kredit-bruto terhadap profitabilitas bank yang dimoderasi oleh risiko kredit-bruto, kemudian pengaruh penyaluran kredit-neto terhadap profitabilitas bank yang dimoderasi oleh risiko kredit-neto. Sampel dalam penelitian ini berjumlah 82 laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dan didapat melalui teknik pengambilan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini yaitu dengan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa penyaluran kredit bruto dan neto berpengaruh positif terhadap profitabilitas. Kemudian risiko kredit-bruto memoderasi pengaruh penyaluran kredit-bruto terhadap profitabilitas, dan risiko kredit-neto tidak memoderasi pengaruh penyaluran kredit-neto terhadap profitabilitas. Implikasi hasil penelitian ini adalah untuk meningkatkan profitabilitas bank, bank perlu meningkatkan jumlah kredit yang disalurkan karena penyaluran kredit merupakan sarana potensial untuk mendapatkan laba, tapi bank perlu berhati-hati dalam melakukan penyaluran kredit, karena semakin besar kredit yang disalurkan oleh bank, risiko kredit bermasalah yang dimiliki juga akan meningkat. Untuk menghindari kredit bermasalah, bank disarankan untuk menjaga prinsip kehati-hatian dengan melakukan analisis kredit yang tepat dan memperkuat manajemen kredit terutama sebelum kredit disalurkan dan sesudah kredit disalurkan untuk menghindari terjadinya kredit bermasalah. Kata Kunci : Penyaluran kredit, profitabilitas, risiko kredit
Elections Legal Entity As rescue efforts Revolving Fund Program PNPM Mandiri Urban and Rural HARYADI .; LAELI BUDIARTI; DIJAN RAHAJUNI; SRI RESTARI; REFIUS P. SETYANTO
Jurnal Bisnis Manajemen Vol 16, No 2 (2015): September 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.07 KB) | DOI: 10.24198/jbm.v16i2.10

Abstract

The aim of this research is to analyze the performance of PNPM Mandiri Program and identify the desirability ofstakeholder in managing revolving fund of PNPM Mandiri after the end of this program in Banyumas Regency. Informanas source of the data consist of PNPM organizer, facilitator, and the community who received revolving fund. We usequalitative and quantitative techniques to analize the data. Our analysis shows that the amount of the fund is morethan a hundred billion. They have been revolving and need to manage by legal entity organization. Meanwhile, thedesirability of the stakeholder of PNPM Mandiri especially PNPM Organizer is different. Some people want the publiccorporation as the legal entity to manage the fund, but the others want cooperation.Keywords: PNPM Mandiri, Revolving Fund, Cooperation, public corporation.
FACTORS THAT INFLUENCING CREATIVE ACCOUNTING PRACTICES AT MANUFACTURING COMPANY THAT LISTED ON INDONESIA STOCK EXCHANGE Maureen Maudia; Puji Lestari; Laeli Budiarti
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.043 KB) | DOI: 10.32424/1.jras.2022.1.1.6045

Abstract

Abstract There is a loophole in regulation and policies. The act of optimizing the loophole in accounting regulation and policies is called as creative accounting. Therefore, this research aims to investigate whether the bonus compensation, leverage, and profitability are factors that influencing creative accounting. The population taken as objects of observation are 162 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Sample selection is done by using the purposive sampling method. This research obtained a sample of 32 manufacturing companies listed on Indonesia Stock Exchange. This research uses three periods, so there are 96 sample data. This research is used panel data regression with EViews program. The results showed that the higher bonus compensation is followed by higher creative accounting. The higher leverage is followed by higher creative accounting. The higher profitability is followed by the higher creative accounting.
PELATIHAN DECOUPAGE UNTUK MENGEMBANGKAN KREATIVITAS PADA YAYASAN PONDOK PESANTREN BAHRUL UULUM Dona Primasari; Yusriati Nur Farida; Laeli Budiarti; Siti Maghfiroh; Puji Lestari
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.615 KB) | DOI: 10.32424/1.jpba.2022.1.2.7985

Abstract

Tujuan dari program pengabdian kepada masyarakat adalah membangun sinergi antara pengabdi (dosen) dengan Yayasan Pondok Pesantren Bahrul Uulum untuk bersama-sama mengedukasi dan mendampingi serta mengedukasi tehnik decoupaget sebagai salah satu upaya pemberdayaan masyarakat sehingga mampu meningkatkan tingkat perekonomian masyarakat sekitar. Pondok Pesantren Bahrul Ulum sebagai pusat pembelajaran Islami, pelatihan dan pengembangan diri, kondusif, cerdas dan berkreasi diharapkan turut serta menggerakan aktivitas perekonomian masyarakat sekitar Metode pelaksanaan kegiatan Pengabdian Pada Masyarakat bersifat pelatihan serta dialog-partisipatif dengan cara mengajak, memberikan pelatihan keterampilan decoupage dan mendampingi pengelola Yayasan pondok pesantren bahrul uulum untuk mempraktikkan teknik decoupage. Selain itu, pada pelatihan ini juga melibatkan berbagai narasumber yang ahli dibidangnya terutama dalam hal inovasi tehnik decoupage.
ANALYSIS OF COMPANY CHARACTERISTICS TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Fachreza Abdillah; Laeli Budiarti; Krisnhoe Rachmi Rachmi Fitrijati
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 1 (2022): Soedirman Accounting, Auditing and Public Sector Journal (SAAP)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.29 KB) | DOI: 10.32424/1.saap.2022.1.1.8031

Abstract

The objectives of this research are to analyze the influence of profitability, leverage, company age, auditor reputation and type of industry toward Corporate Social Responsibility (CSR) disclosure. This research also use company size as control variable in order to obtain meaningful result in more specific usage that can distribute the influences equally. The method of research is quantitative study and this study use purposive sampling method. Base on the specific criteria sample, there are 67 companies with three years period (2009 to 2011), so the total samples of research is 201 panel data. Furthermore, the technique data analysis use multiple regression and elasticity of regression coefficient analysis. According to results of data analysis, it can be concludes that profitability, auditor reputation and type of industry have positive significant influence towards CSR disclosure. Then leverage and company age have no significant influence towards CSR disclosure of non- financial companies listed on Indonesia Stock Exchange from 2009 – 2011. Furthermore, from the result of elasticity of regression coefficient analysis shows type of industry is the most dominant variable that influencing CSR disclosure of non-financial companies listed on Indonesia Stock Exchange from 2009 – 2011.
Co-Authors Anak Agung Gede Sugianthara Dijan Rahajuni Dona Primasari Fachreza Abdillah Krisnhoe Rachmi Rachmi Fitrijati Maureen Maudia Nur Baiti Jannati PUJI LESTARI REFIUS P. SETYANTO Siti Maghfiroh SRI RESTARI Yusriati Nur Farida