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ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA TANJUNG BALAI DALAM PENGELOLAAN APBD TAHUN ANGGARAN 2018-2022 Gresi Lusina Br. Tobing; Lima Romaito Br. Situmorang; Zoyce Natalia Br. Tarigan; Eva Marlina Br. Sianturi; Hamonangan Siallagan; Rizki Christian Sipayung
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.822

Abstract

With regional autonomy, each region has the freedom to carry out its regional administrative activities as determined by the government. The right to autonomy is the basis for the Tanjung Balai City government in managing regional growth and development. Performance in this management can be seen in the Regional Revenue and Expenditure Budget. This study aims to determine the financial management performance of Tanjung Balai City during the period 2018 to 2022 which was studied using quantitative descriptive methods using regional financial ratios parameters such as the ratio of independence, effectiveness and efficiency ratios, growth ratios, decentralization degree ratios, and growth ratios. The results showed that the independence ratio was categorized in a participatory level of independence, the effectiveness ratio was classified as ineffective, the efficiency ratio was classified as efficient, the capital expenditure ratio was classified as low, the operating expenditure ratio was classified as high, the decentralization degree ratio was classified as low, the growth ratio consisting of the growth ratio of Regional Original Revenue (PAD), the ratio of regional income and the ratio of operating expenditure which was classified as low while the capital expenditure ratio was classified as high.
Analisis Pengaruh Inflasi, Pertumbuhan Ekonomi, CAR dan Dana Pihak Ketiga Terhadap Penyaluran Kredit oleh PT. BCA Periode 2011-2022 Gresi Lusina Br. Tobing; Eva Marlina Sianturi; Erna Anjelina Sinurat; Aldian Syahputra Perangin Angin; Christnova Hasugian; Hamonangan Siallagan
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.9305

Abstract

Bank umum berhubungan dengan masyarakat dengan menghimpun dana melalui transaksi kredit. Perkreditan merupakan kegiatan yang penting baik bagi bank maupun masyarakat karena mempengaruhi aset keuangan sehingga menjadi kriteria penilaian transaksi perkreditan. Hal yang dapat dijadikan pertimbangan pemberian kredit pada penelitian ini adalah inflasi, pertumbuhan ekonomi, CAR dan DPK. Data yang telah diolah merupakan data sekunder, diperoleh dari website BCA, BI, dan BPS dan dilakukan pada PT. BCA periode 2011 hingga 2022. Pengujian hipotesis dilakukan dengan menggunakan SPSS versi 25 melalui uji analisis linear berganda. Hasil penelitian ini menunjukkan nilai signifikansi uji-t inflasi 0,466 > 0,05, signifikansi uji-t pertumbuhan ekonomi 0,199 > 0,05, signifikansi uji-t CAR 0,03 < 0,05 dan signifikansi uji-t dana pihak ketiga 0,014 < 0,05. Maka, dapat disimpulkan bahwa dana pihak ketiga dan CAR memiliki pengaruh yang positif dengan menghasilkan dampak signifikan sedangkan inflasi dan pertumbuhan ekonomi memiliki pengaruh yang positif dengan dampak yang tidak signifikan.