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Nia Pratiwi
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Profitabilitas Dengan Rasio Pinjaman Terhadap Simpanan Sebagai Variabel Moderasi Rahman Sastrawan; Edi Saputra; Nia Pratiwi
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2023): Maret 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i1.9772

Abstract

The establishment of a banking company can improve the economy and people's welfare. Banking companies distribute funds to the public in the form of loans, so that economic activity runs well. Banking companies also have the main goal of increasing profits or profitability by measuring the value of Return on Assets (ROA). Profitability can be influenced by several factors, namely, Non Performing Loans (NPL) and Capital Adequacy (CAR). The purpose of this study is to see how much influence NPL and CAR have on profitability (ROA): Loan to Deposit Ratio (LDR) as a moderating variable. Secondary research data is in the form of financial statements of publicly listed companies (Tbk) of public and government private banks registered with the Financial Services Authority (OJK) in the 2019-2021 period, using a purposive sampling technique. Hypothesis testing uses the WarpPLS application with the Structural Equation Modeling (SEM) approach. The results showed that NPL had a significant negative effect on ROA, while CAR had a positive effect on ROA. LDR does not moderate NPL and CAR on the profitability of banking companies. This research is useful as a reference for research in the field of accounting, as well as providing information in making investment decisions in a banking company.
Pelatihan Penggunaan Aplikasi Lamikro Bagi Pelaku Usaha Mikro Di Kecamatan Kapuas Kabupaten Sanggau bob Mustafa; Ariefanda Iqbal Perdana; Rahman Sastrawan; Nia Pratiwi; C. Hendreo; Ermina Ermina
Kapuas Vol 1 No 1 (2021): Kapuas : Jurnal Publikasi Pengabdian Pada Masyarakat
Publisher : Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/jk.v1i1.225

Abstract

Micro and Small Enterprises (MSMEs) have proven resilient to the economic crisis that has hit Indonesia. MSMEs contribute significantly to the national economy by reducing the unemployment rate in Indonesia, whose presence is able to absorb labor. This Community Service Activity aims to provide an understanding of the importance of separating the owner's personal finances from his business finances. In addition, this training activity is also to provide knowledge and skills to micro-entrepreneurs in Kapuas District, Sanggau Regency in recording their business financial transactions through an Android-based application, namely LAMIKRO. The target audience in this service activity is micro-entrepreneurs in Kapuas District, Sanggau Regency. The implementation of PPM activities is carried out by coordinating with partners to identify problems with the target audience, compiling training materials, implementing training using the lecture method, tutorials, discussions, and simulations of using the Lamikro application, and evaluation in the form of pre-test and post-test. The results of this community service activity are according to the expected target, namely an increase in the knowledge and skills of micro-entrepreneurs using the LAMIKRO application in preparing their business financial reports in accordance with SAK EMKM. Keywords: UMKM, LAMIKRO
Co-Authors Ariefanda Iqbal Perdana Bob Mustafa C. Hendreo Edi Saputra Ermina Ermina Rahman Sastrawan Rahman Sastrawan