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All Journal Jurnal Bina Akuntansi Journal of Accounting and Finance (JACFIN)
Asih Setyaningsih
Universitas Muhadi Setiabudi
Economics, Econometrics & Finance Social Sciences

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Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Koperasi Simpan Pinjam Swamitra Mitra Bahari Tegal Asih Setyaningsih; Roni; Andi Yulianto; Slamet Bambang Riono; Dwi Harini
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.974

Abstract

This research is entitled financial ratio analysis to assess the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative. The purpose of this study is to determine the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative regarding the assessment of financial performance. This research method uses quantitative descriptive research. The population in this study is the financial statements of the Swamitra Mitra Bahari Tegal savings and loan cooperative, with the sample taken is the cooperative's financial statements for the last two years, namely 2020 and 2021. The result of this study is that the liquidity ratio and solvency ratio in the Swamitra Mitra Bahari Tegal savings and loan cooperative in 2020 to 2021 are included in the bad criteria. The rentability ratio in the ROA analysis results in 2020 is included in the less good criteria and in 2021 it is included in the criteria is quite good, while the ROE analysis results in 2020 are included in the good criteria and in 2021 it is included in the excellent criteria.
Pengaruh Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) Terhadap Return On Asset (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Asih Setyaningsih; Maftukhin Maftukhin; Yenny Ernitawati
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.467

Abstract

Dalam pengkajian yang diinginkan untuk mengetahuidan menganalisis pengaruh Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio, dan Net Interest Margin terhadap Return On Asset pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Metode yang digunakan yakni penelitian deskriptif kuantitatif, serta data sekunder berupa laporan keuangan tahunan perusahaan perbankan tercatat BEI jangka 2018-2022. Populasi pengkajian sebanyak 46 perbankan tercatat BEI. Mekanisme pengumpulan sampel yakni purposing sampling, diperoleh sebanyak 23 perusahaan perbankan dengan memakai alat bantu program IBM SPSS versi 29. Temuan penelitian ini yaitu Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap Return On Asset (ROA). Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap Return On Asset (ROA). Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap Return On Asset (ROA). Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) secara simultan berpengaruh positif dan signifikan terhadap Return On Asset (ROA).
Co-Authors Andi Yulianto Dwi Harini Maftukhin Maftukhin Riono, Slamet Bambang Roni Yenny Ernitawati