Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.5159
Nanda Ayu Ariski, Muhammad Asim Asy'ari
Village-Owned Enterprises are business entities formed and established by the village with the aim of managing the potential of the village in order to strengthen the village economy. As a new entity, it is important for BUMDes to pay attention to aspects of good governance, especially accountability and transparency, which are the main keys in business management in order to avoid misuse of funds that can result in the BUMDes business stalling. This study was conducted with the aim of analyzing the extent to which the principles of accountability (process and output) and transparency are applied in the management of BUMDes Jaya Tirta, Kanor District, Bojonegoro Regency. This research is a case study qualitative research. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation by going directly to the research site. The data analysis technique in this study was carried out with a disciplined comparative. The results show that the financial management of BUMDes Jaya Tirta has been carried out in an accountable and transparent manner by BUMDes managers so that it has an impact on the progress and success of BUMDes.
{"title":"Akuntabilitas dan Transparansi Pengelolaan Badan Usaha Milik Desa “Jaya Tirta”","authors":"Nanda Ayu Ariski, Muhammad Asim Asy'ari","doi":"10.36733/juara.v12i2.5159","DOIUrl":"https://doi.org/10.36733/juara.v12i2.5159","url":null,"abstract":"Village-Owned Enterprises are business entities formed and established by the village with the aim of managing the potential of the village in order to strengthen the village economy. As a new entity, it is important for BUMDes to pay attention to aspects of good governance, especially accountability and transparency, which are the main keys in business management in order to avoid misuse of funds that can result in the BUMDes business stalling. This study was conducted with the aim of analyzing the extent to which the principles of accountability (process and output) and transparency are applied in the management of BUMDes Jaya Tirta, Kanor District, Bojonegoro Regency. This research is a case study qualitative research. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation by going directly to the research site. The data analysis technique in this study was carried out with a disciplined comparative. The results show that the financial management of BUMDes Jaya Tirta has been carried out in an accountable and transparent manner by BUMDes managers so that it has an impact on the progress and success of BUMDes.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125136621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.5087
Supriadi, Siti Rodiah, Linda Hetri Suriyanti
This study aims to examine the effect of financial literacy, government policies and innovation on the performance of MSMEs in the culinary sector in Pekanbaru Kota sub-district. This study used a sample of 67 SMEs which were determined based on the purpose sampling method. The analytical method used was multiple regression analysis using the SPSS version 21 program. The results of this study show that innovation has a significant impact on MSME performance, but financial literacy and government policies have no significant effect on the performance of MSMEs in Pekanbaru Kota District.
{"title":"Determinan Kinerja UMKM Sektor Kuliner di Kecamatan Pekanbaru Kota","authors":"Supriadi, Siti Rodiah, Linda Hetri Suriyanti","doi":"10.36733/juara.v12i2.5087","DOIUrl":"https://doi.org/10.36733/juara.v12i2.5087","url":null,"abstract":"This study aims to examine the effect of financial literacy, government policies and innovation on the performance of MSMEs in the culinary sector in Pekanbaru Kota sub-district. This study used a sample of 67 SMEs which were determined based on the purpose sampling method. The analytical method used was multiple regression analysis using the SPSS version 21 program. The results of this study show that innovation has a significant impact on MSME performance, but financial literacy and government policies have no significant effect on the performance of MSMEs in Pekanbaru Kota District.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121106282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this reseach was to determine the effect of results Auditor's Reputation, Company’s Growth, Company’s Financial Condition, Company’s Size, and Disclosure both simultaneously and partially on Opinion of auditor about how the firm can sustain. The data used are existing sources, both internal and external, and data can be accessed via the internet and information publication. The data used are the financial statements of Financial of firm that published in Indonesian capital market 2018-2019. Multivariate analysis is employed to test hypothesis. This results shows that disclosure affect going concern audito opinion negatively and significantly. While auditor’s reputation, Company’s Growth, Company’s Financial Condition and Company’s Size have no effect on going concern audit opinion.
{"title":"Pengaruh Reputasi Auditor, Karakteristik Perusahaan dan Disclosure Terhadap Opini Audit Going Concern","authors":"Miswaty, Fristantia Widarta Wong, Yanzil Azizil Yudaruddin","doi":"10.36733/juara.v12i2.3428","DOIUrl":"https://doi.org/10.36733/juara.v12i2.3428","url":null,"abstract":"The purpose of this reseach was to determine the effect of results Auditor's Reputation, Company’s Growth, Company’s Financial Condition, Company’s Size, and Disclosure both simultaneously and partially on Opinion of auditor about how the firm can sustain. The data used are existing sources, both internal and external, and data can be accessed via the internet and information publication. The data used are the financial statements of Financial of firm that published in Indonesian capital market 2018-2019. Multivariate analysis is employed to test hypothesis. This results shows that disclosure affect going concern audito opinion negatively and significantly. While auditor’s reputation, Company’s Growth, Company’s Financial Condition and Company’s Size have no effect on going concern audit opinion.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126498154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.3780
Risma Hasna Fauziyah, Hari Sulistiyo
The Indonesian economy has experienced growth or decline due to several things, one of which is by State-Owned Enterprises. Financial statements can provide useful information as a tool to understand the financial performance of a company. The purpose of this study is to analyze the financial performance of PT Semen Indonesia (Persero) Tbk which is listed on the Indonesia Stock Exchange from 2019 to 2021 in terms of financial statements with total assets or liabilities presented in the balance sheet and income statement using common size analysis. The results of quantitative descriptive research using processed secondary data indicate that the company is still relatively healthy and the company's financial performance on the balance sheet is in a fairly good condition. However, the financial performance on the income statement shows that the marketing strategy is less effective in terms of increasing revenue and has not been able to provide long-term profitability.
印尼经济经历了增长或下降由于几个事情，其中一个是由国有企业。财务报表可以提供有用的信息，作为了解公司财务业绩的工具。本研究的目的是分析PT Semen Indonesia (Persero) Tbk的财务业绩，PT Semen Indonesia (Persero) Tbk于2019年至2021年在印度尼西亚证券交易所上市，财务报表中包含资产负债表和损益表中的总资产或负债，使用通用规模分析。利用经过处理的二手数据进行定量描述性研究的结果表明，该公司仍然相对健康，公司在资产负债表上的财务业绩处于相当良好的状态。然而，损益表上的财务表现表明，营销策略在增加收入方面效果较差，并且无法提供长期盈利能力。
{"title":"Pengukuran Kinerja Keuangan Perusahaan Terhadap PT Semen Indonesia (Persero) Tbk Tahun 2019-2021 Menggunakan Analisis Common Size","authors":"Risma Hasna Fauziyah, Hari Sulistiyo","doi":"10.36733/juara.v12i2.3780","DOIUrl":"https://doi.org/10.36733/juara.v12i2.3780","url":null,"abstract":"The Indonesian economy has experienced growth or decline due to several things, one of which is by State-Owned Enterprises. Financial statements can provide useful information as a tool to understand the financial performance of a company. The purpose of this study is to analyze the financial performance of PT Semen Indonesia (Persero) Tbk which is listed on the Indonesia Stock Exchange from 2019 to 2021 in terms of financial statements with total assets or liabilities presented in the balance sheet and income statement using common size analysis. The results of quantitative descriptive research using processed secondary data indicate that the company is still relatively healthy and the company's financial performance on the balance sheet is in a fairly good condition. However, the financial performance on the income statement shows that the marketing strategy is less effective in terms of increasing revenue and has not been able to provide long-term profitability.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"40 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125903772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.4774
S. Dewi, Made Dwi Cahaya Permana, M. Iqbal, Amrie Firmansyah
This study aims to review the implementation and disclosure of concession rights in the company's financial statements in 4 (four) business sectors. In addition, this study reviews the extent to which service concessions are recognized as intangible or financial assets. This study uses a qualitative method with a content analysis technique. The data used in this content analysis are journals, theses, and internship reports with ten works of literature. This study concluded that the application of service concession accounting had been carried out following the provisions of ISAK 16 (2014), starting from the recognition, measurement, disclosure, and impact of its application. The company can disclose assets using financial and intangible assets according to an agreement between the government as the grantor and the private sector as the operator.
{"title":"Implementasi ISAK 16: Aset Keuangan Atau Aset Tak Berwujud?","authors":"S. Dewi, Made Dwi Cahaya Permana, M. Iqbal, Amrie Firmansyah","doi":"10.36733/juara.v12i2.4774","DOIUrl":"https://doi.org/10.36733/juara.v12i2.4774","url":null,"abstract":"This study aims to review the implementation and disclosure of concession rights in the company's financial statements in 4 (four) business sectors. In addition, this study reviews the extent to which service concessions are recognized as intangible or financial assets. This study uses a qualitative method with a content analysis technique. The data used in this content analysis are journals, theses, and internship reports with ten works of literature. This study concluded that the application of service concession accounting had been carried out following the provisions of ISAK 16 (2014), starting from the recognition, measurement, disclosure, and impact of its application. The company can disclose assets using financial and intangible assets according to an agreement between the government as the grantor and the private sector as the operator.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115149316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.1700
Hayu Wikan Kinasih, Agung Prajanto, Mila Sartika
For most of universities in Indonesia, student graduation is determined by thesis. Some student considered that thesis is a stressor that causes their laziness. Assumption that thesis is a stressor impact on student graduation timeliness. Student graduation timeliness is one indicator that determined the universities quality. There are some factors affecting student graduation timeliness, including the role of supervisor, student activity, guidance media, and the number of guidance activity. This study aims to analyze factors affecting student graduation timeliness majoring in accounting of X University. Binary logistic analysis is used in examining the dependency relation between student graduation timeliness and factors that affecting. The result show that variabel student activity affected on student graduation timeliness. Variable the role of supervisor, guidance media, and the number of guidance activity has no effect on student graduation timeliness.
在印度尼西亚的大多数大学中，学生毕业与否取决于毕业论文。有些学生认为毕业论文是一种压力，会导致他们懒惰。毕业论文是压力源这一假设影响了学生毕业的及时性。学生毕业的及时性是决定大学质量的一个指标。影响学生毕业及时性的因素包括导师角色、学生活动、指导媒体和指导活动次数。本研究旨在分析影响 X 大学会计专业学生毕业及时性的因素。在研究学生毕业及时性与影响因素之间的依存关系时，采用了二元逻辑分析法。结果表明，学生活动对学生毕业及时性有影响。导师角色、指导媒体和指导活动次数等变量对学生毕业及时性没有影响。
{"title":"Lulus Tepat Waktu Mahasiswa Akuntansi: Faktor Apa Saja Yang Mempengaruhi","authors":"Hayu Wikan Kinasih, Agung Prajanto, Mila Sartika","doi":"10.36733/juara.v12i2.1700","DOIUrl":"https://doi.org/10.36733/juara.v12i2.1700","url":null,"abstract":"For most of universities in Indonesia, student graduation is determined by thesis. Some student considered that thesis is a stressor that causes their laziness. Assumption that thesis is a stressor impact on student graduation timeliness. Student graduation timeliness is one indicator that determined the universities quality. There are some factors affecting student graduation timeliness, including the role of supervisor, student activity, guidance media, and the number of guidance activity. This study aims to analyze factors affecting student graduation timeliness majoring in accounting of X University. Binary logistic analysis is used in examining the dependency relation between student graduation timeliness and factors that affecting. The result show that variabel student activity affected on student graduation timeliness. Variable the role of supervisor, guidance media, and the number of guidance activity has no effect on student graduation timeliness.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128461664","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.5012
Dewi Kurnia Indrastuti
Pengguna laporan keuangan menginginkan laporan yang andal dan tepat waktu karena keterlambatan penyampaian keuangan dapat menyebabkan kesalahan dalam mengambil keputusan ekonomi. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan yang diukur melalui profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, dan faktor lainnya yaitu reputasi auditor dan komite audit terhadap audit report lag dan peran ukuran perusahaan sebagai pemoderasi pengaruh tersebut. Data dari laporan keuangan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 hingga 2020 digunakan dalam penelitian ini dan melalui metode purposive sampling didapatkan 140 perusahaan yang memenuhi kriteria yang telah ditentukan. Data diolah menggunakan moderated regression analysis dengan hasil pengolahan terhadap 700 data menunjukkan bahwa profitabilitas dan likuiditas, berpengaruh terhadap audit report lag dan ukuran perusahaan memoderasi pengaruh likuiditas terhadap audit report lag dan juga memoderasi pengaruh ukuran komite audit terhadap audit report lag.
{"title":"An Examination of Audit Report Lag: Company Size As Moderating Variable","authors":"Dewi Kurnia Indrastuti","doi":"10.36733/juara.v12i2.5012","DOIUrl":"https://doi.org/10.36733/juara.v12i2.5012","url":null,"abstract":"Pengguna laporan keuangan menginginkan laporan yang andal dan tepat waktu karena keterlambatan penyampaian keuangan dapat menyebabkan kesalahan dalam mengambil keputusan ekonomi. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan yang diukur melalui profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, dan faktor lainnya yaitu reputasi auditor dan komite audit terhadap audit report lag dan peran ukuran perusahaan sebagai pemoderasi pengaruh tersebut.\u0000Data dari laporan keuangan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 hingga 2020 digunakan dalam penelitian ini dan melalui metode purposive sampling didapatkan 140 perusahaan yang memenuhi kriteria yang telah ditentukan. Data diolah menggunakan moderated regression analysis dengan hasil pengolahan terhadap 700 data menunjukkan bahwa profitabilitas dan likuiditas, berpengaruh terhadap audit report lag dan ukuran perusahaan memoderasi pengaruh likuiditas terhadap audit report lag dan juga memoderasi pengaruh ukuran komite audit terhadap audit report lag.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127478784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.5180
I. S. Sanjaya, Katarina Feliska Kurniawan
Disclosure of corporate social responsibility is regulated in Law Number 40 of 2007 Article 74. Disclosure of CSR provides benefits for both the community and the company. CSR disclosure can improve the company's reputation. A good reputation will increase the value of the company in the eyes of the community. In fact, there are still cases of misuse of CSR funds in Indonesia, such as cases of corruption and money laundering. Companies may do CSR to cover a situation, such as financial difficulties. This will make the value of the company decrease due to the element of imagery and is considered unfavorable by investors. This study aims to provide empirical evidence regarding the effect of corporate social responsibility disclosure on firm value with financial distress as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The dependent variable in this study is the value of the company as proxied by Tobin's Q. The independent variable in this study is corporate social responsibility which is measured using the GRI G4 index. The moderating variable in this study is financial distress as measured by the Altman and Zmijewski models. The control variables used in this study are leverage, growth, and cash ratio. The results show that corporate social responsibility has a positive effect on firm value. The results also show that financial distress does not affect the relationship between corporate social responsibility and firm value.
{"title":"Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Financial Distress Sebagai Variabel Moderasi","authors":"I. S. Sanjaya, Katarina Feliska Kurniawan","doi":"10.36733/juara.v12i2.5180","DOIUrl":"https://doi.org/10.36733/juara.v12i2.5180","url":null,"abstract":"Disclosure of corporate social responsibility is regulated in Law Number 40 of 2007 Article 74. Disclosure of CSR provides benefits for both the community and the company. CSR disclosure can improve the company's reputation. A good reputation will increase the value of the company in the eyes of the community. In fact, there are still cases of misuse of CSR funds in Indonesia, such as cases of corruption and money laundering. Companies may do CSR to cover a situation, such as financial difficulties. This will make the value of the company decrease due to the element of imagery and is considered unfavorable by investors.\u0000This study aims to provide empirical evidence regarding the effect of corporate social responsibility disclosure on firm value with financial distress as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The dependent variable in this study is the value of the company as proxied by Tobin's Q. The independent variable in this study is corporate social responsibility which is measured using the GRI G4 index. The moderating variable in this study is financial distress as measured by the Altman and Zmijewski models. The control variables used in this study are leverage, growth, and cash ratio. The results show that corporate social responsibility has a positive effect on firm value. The results also show that financial distress does not affect the relationship between corporate social responsibility and firm value.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126989964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.3757
I. Satriya, N. Sumadi, Sagung Ayu Putu Arie Indraswaraswati
The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.
{"title":"Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19","authors":"I. Satriya, N. Sumadi, Sagung Ayu Putu Arie Indraswaraswati","doi":"10.36733/juara.v12i2.3757","DOIUrl":"https://doi.org/10.36733/juara.v12i2.3757","url":null,"abstract":"The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123006227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-30DOI: 10.36733/juara.v12i2.3516
Ketut Tanti Kustina, Luh Putu Mirah Arisanti
This study aims to analyze the effect of implementing the CSR concept based on Tri Hita Karana on the financial performance of LPD, the effect of implementing the CSR concept based on Tri Hita Karana on community welfare, the influence of LPD financial performance on the welfare of indigenous village communities, indirect influence on implementing csr concept based on Tri Hita Karana on the welfare of indigenous village communities through LPD financial performance in Subdistrict South Denpasar. The number of LPD in South Denpasar is as many as 11 units of LPD but there is 1 LPD that is not healthy, so the number of samples is used as many as 10 LPD. Respondents in this study were then selected 5 people on each LPD, so that the total sample of respondents was as many as 50 LPD employees. The analytical techniques used in this study are path analysis and sobel analysis. The results of the analysis are: Implementation of CSR Concept based on THK has a positive and significant effect on the financial performance and welfare of local communities LPD in South Denpasar District; Financial performance has a positive and significant effect on the welfare of the local community of LPD in South Denpasar Subdistrict; Financial performance is able to mediate the implementation of CSR concept based on THK on community welfare.
{"title":"Pengaruh Pengimplementasian Konsep Corporate Social Responsibility Berlandaskan Tri Hita Karana Terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Adat","authors":"Ketut Tanti Kustina, Luh Putu Mirah Arisanti","doi":"10.36733/juara.v12i2.3516","DOIUrl":"https://doi.org/10.36733/juara.v12i2.3516","url":null,"abstract":"This study aims to analyze the effect of implementing the CSR concept based on Tri Hita Karana on the financial performance of LPD, the effect of implementing the CSR concept based on Tri Hita Karana on community welfare, the influence of LPD financial performance on the welfare of indigenous village communities, indirect influence on implementing csr concept based on Tri Hita Karana on the welfare of indigenous village communities through LPD financial performance in Subdistrict South Denpasar. The number of LPD in South Denpasar is as many as 11 units of LPD but there is 1 LPD that is not healthy, so the number of samples is used as many as 10 LPD. Respondents in this study were then selected 5 people on each LPD, so that the total sample of respondents was as many as 50 LPD employees. The analytical techniques used in this study are path analysis and sobel analysis. The results of the analysis are: Implementation of CSR Concept based on THK has a positive and significant effect on the financial performance and welfare of local communities LPD in South Denpasar District; Financial performance has a positive and significant effect on the welfare of the local community of LPD in South Denpasar Subdistrict; Financial performance is able to mediate the implementation of CSR concept based on THK on community welfare.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123474098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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