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All Journal Jurnal Riset Akuntansi dan Bisnis JAKTABANGUN: Jurnal Akuntansi dan Pembangunan
Ihsan Arief
Universitas Bumi Persada
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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A PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING TERHADAP RETURN ON ASSET PADA BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA: CAPITAL ADEQUACY RATIO DAN NON PERFORMING FINANCING Dasmi Husin Dasmi; Ihsan Arief
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

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Abstract

This study aims to determine the effect of Capital Adequacy Ratio and Non-Performing Financing on Return On Assets in Islamic banking companies listed on the Indonesia Stock Exchange (IDX). The population of this study is all Islamic banking companies listed on the IDX in 2015-2018. The sampling technique used in this study was purposive sampling. The data obtained is quarterly data from published reports of Islamic banks listed on the IDX for three years, namely 2015-2018. The data analysis technique used is panel data regression analysis method. This study used the Eviews 10 statistical analysis tool. During the observation period it showed that the research data were normally distributed. The results of the F test show that the results of the Capital Adequacy Ratio and Non-Performing Financing have a significant effect on Return On Assets. The results of the t test show that the Capital Adequacy Ratio and Non-Performing Financing have a significant effect on Return On Assets
Analisis Komparatif Belanja Kesehatan dan Belanja Pendidikan Pada Masa Pandemi dan Setelah Pandemi Coronavirus Disease 2019 (Covid-19) Ihsan Arief; Muhammad Ridha Ramli
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 2 (2024): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/20852

Abstract

The purpose of this study is to examine whether there are differences in health and education expenditures in local governments across Indonesia during and after the Covid-19 pandemic.Utilizing a quantitative approach, the study includes a sample of all 508 regencies/cities in Indonesia and employs paired sample t-tests to test the hypotheses. The findings indicate that there are no significant differences in health or education expenditures during and after the Covid-19 pandemic in these regions.
Co-Authors Dasmi Husin Dasmi Muhammad Ridha Ramli