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All Journal Jurnal Aplikasi Akuntansi Valid Jurnal Ilmiah
Arsana, I Nengah
BINA PATRIA
Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH FAKTOR-FAKTOR BASE LENDING RATE TERHADAP RETURN ON EQUITY PADA KSP. MADANI NTB Arsana, I Nengah; Irianto, Irianto; Kisnawati, Baiq
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

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Abstract

This study entitled "Analysis of the Effects of Base Lending Rate Factors on Return On Equity On KSP. Madani NTB ". This study aims to measure the effect of partial and simultaneous variables factors Base Lending Rate (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) on Return On Equity on KSP. Madani NTB and analyze the variable Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is the most dominant and significantly affect the Return On Equity on KSP. Madani NTB. The type of research used in this study is associative research. Data collection techniques conducted in this study are observation, interview and documentation. The type of data used is quantitative data. The procedure of data analysis using multiple regression model analysis. The results of this study indicate that the Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate is not entirely partially have a significant effect on Return on Equity on KSP.Madani NTB, caused by 1 (one) variable Tax Rate partially has no influence significant to the Return on Equity variable (Y), and all independent variables (Cost of Laonable Fund, Overhead Cost, Risk Cost, Tax Rate) simultaneously give a significant influence on the Return on Equity variable (Y). In addition, Risk Cost variable has the most dominant influence on Return on Equity in KSP.Madani NTB.
ANALISIS PREDIKSI KEBANGKRUTAN USAHA PADA KSP MADANI NTB Arsana, I Nengah; Syakbani, Baehaki
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the overall picture of the financial performance of KSP. Madani NTB during 2007 to 2016 based on the Altman Z-Score method that has been equipped with a cut-off point to determine the classification of bankruptcy. Altman uses five financial ratios destined for the company : Working Capital to Total Assets (X1), Retained Earning to Total Assets (X2), Earning Before Interest and Tax to Total Assets (X3), Book Value Equity of Total Liabilities (X4) And Sales to Total Assets (X5). This study is a descriptive study conducted on KSP.Madani NTB during 2007 to 2016. The results of this study indicate that the highest Z-Score score of 21.94 in 2007, the lowest Z-Score score of 8.56 in 2012 or The average Z-Score score of 14.02 is above the cut-off point of Z > 2.90 entering the criteria of not going bankrupt (the company is in good health)
Co-Authors Irianto Irianto Kisnawati, Baiq Syakbani, Baehaki