http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/issue/feed Arthavidya Jurnal Ilmiah Ekonomi 2021-07-13T16:26:39+07:00 Nukhan Wicaksana Pribadi nukhan.wp@gmail.com Open Journal Systems http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/172 Analysis of the Effect of Financial Ratios on ROA (Return on Asset) at National Private Commercial Banks in Indonesia 2021-07-13T16:26:39+07:00 Yenni Permata Windri yenniwindri@gmail.com <p><strong><em>Abstract</em></strong> <em>Banks are business entities that collect funds from the public in the form of deposits and redistribute them in the form of loans and / or other forms in order to improve the standard of living of many people. Performance is an illustration of the condition of a bank, regarding the good and bad condition of a bank that reflects work performance in a certain period. Financial ratios can help business people, government parties and other users of financial statements in assessing the financial condition and performance of the bank. This study aims to see the effect of financial ratios, namely Loan to Deposit Ratio (LDR), Non Performing Loans (NPL) and BOPO to the performance of National Private Commercial Banks, namely Return on Assets (ROA). The sampling method uses purposive sampling, which uses samples with certain criteria, the samples used in this study are three national private commercial banks namely Bukopin Bank, Mega Bank and OCBC NISP Bank. The data analysis method used is multiple linear regression analysis. Partial test results show that the LDR partially has a non-significant positive effect on ROA in National Private Commercial Banks for the period 2010 to 2013. NPLs partially have a non-significant negative effect on ROA at National Private Commercial Banks for the period from 2010 to 2013 and BOPO partially had a significant negative effect on ROA in National Private Commercial Banks for the period 2010 to 2013.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:</em></strong><em> Loan to Deposit Ratio, Non Performing Loan, Operational Costs to Operating Income</em></p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement## http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/183 PENGEMBANGAN GENERAL KEY PERFORMANCE INDICATORS UNTUK PENINGKATAN KINERJA PLATO FOUNDATION 2021-06-25T06:57:27+07:00 Rheza Dwi Putra rhezadwiputra.job@gmail.com <p>ABSTRACT - This study aims to develop a checklist into a general Key<br>Performance Indicator for improving the performance of the Plato<br>Foundation. The Performance Prism method is considered appropriate to<br>be used as an approach to measuring the performance of non-profit<br>organization stakeholders such as employees, donors, volunteers,<br>organizational partners, and clients. The results of this study are a series<br>of KPIs with a total of 45 KPIs based on the prism performance method.<br>The 45 KPIs are divided into 5 Stakeholder Satisfaction KPIs, 5 Strategic<br>KPIs, 5 Process KPIs, 5 Capability KPIs, and 5 Stakeholder Contribution<br>KPIs for each stakeholder.<br>Keywords: Key Performance Indicators, Performance Prism, Plato<br>Foundation</p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement## http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/184 KOMITMEN DAN PEMBERIAN REWARD TERHADAP EFEKTIVITAS PEMBELAJARAN BINTARA MAHASISWA POLTEKAD DENGAN MEDIASI MOTIVASI BELAJAR 2021-06-25T07:30:52+07:00 Joko Triyono jokokav92@gmail.com Ernani Hadiyati ernani_hadiyati@yahoo.com Sri Hadiati jokokav92@gmail.com <p>Abstract: The purpose of this study was to determine the effect of<br>commitment and rewards on the effectiveness of learning mediated<br>by learning motivation at the NCO Students of Army Polytechnic.<br>Based on the data analysis by path analysis, the independent<br>variable that has the strongest influence on Learning Effectiveness<br>(Y) is Commitment (X1) which is equal to 0.293. Towards Learning<br>Effectiveness through Learning Motivation (Z), Commitment (X1) also<br>has a stronger influence than the Reward (X2) of 0.2211. So that the<br>Commitment variable (X1) is the variable that most influences the<br>Learning Effectiveness (Y) both directly and through intermediaries<br>Learning Motivation (Z). While the variable Rewarding (X2) has a<br>smaller effect on Learning Effectiveness (Y) both directly and through<br>the intermediaries of Learning Motivation (Z).<br>Keywords: Commitment, Giving Reward, Learning Motivation,<br>Learning Effectiveness</p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement## http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/185 RANCANGAN PERBAIKAN PENGENDALIAN KUALITAS PADA PRODUK BARU DENGAN PENDEKATAN SIX SIGMA 2021-06-25T13:21:51+07:00 Kholid Ramadhani dhani.kholidramadhani@gmail.com <p>Abstract. This study was aimed to identify cause of defect that occurred in new<br>products at automotive - spare part company by designing the right quality<br>management system with root cause analysis. Qualitative methodology was used,<br>where data and other information collected by interviews, direct observation,<br>document review, and evaluation of reports related to quality achievement. The<br>completion phase of this study was used the DMAIC concept as a corrective action and<br>continuous improvement for quality achievement. From analysis result, the factors that<br>cause defects in new products are differentiated by 11 defect categories. The<br>dominant defect category was ‘no taping option’ and TBO. The proposed quality<br>control design to reduce the number of defects are by adding more specific training<br>for new operators according to their own work, adding quality control process by<br>QC after the sub- assembling process, replace all opposite jigs with push pull jig<br>and adding verification tools and other production facilities by the QA-QC department<br>Keywords: Quality control system, Six Sigma, DMAIC, defect</p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement## http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/186 PENGARUH SERVICE QUALITY TERHADAP CUSTOMER SATISFACTION MEMBER BPJS KESEHATAN DI WILAYAH JAWA TIMUR 2021-06-25T14:04:22+07:00 Pratama Tanadi joprat89@gmail.com <p><strong><em>ABSTRACT </em></strong><em>The purpose of this study is to examine the effect of hospital service quality towards BPJS health service user satisfaction. Sample wes taken using simple random sampling to 50 patients and / or their families in 5 hospitals in East Java. Data was analyzed by Linear Regression. The result of the study shows that not all dimensions of service quality have a positive and significant impact on the satisfaction of BPJS health service users. Reliability, responsiveness, and empathy have a positive and significant influence on customer satisfaction. The limitation of this study is that it was carried out generally in hospitals collaborating with BPJS health service. However, this study does not assess customer satisfaction by the level (grade) of the hospital.</em></p> <p><em>Keywords: Service Quality, Customer Satisfaction, BPJS Health Service, Hospital Management</em></p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement## http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/187 ELSAMI (ELECTRONIC SADAQAH FOR MICROBUSINESS) 2021-06-25T14:16:29+07:00 Eferanda Risqyta Pradana erizqy@gmail.com <h1><em>Abstrack:</em><em> World Bank data states that there are 48% of households that have saved or deal with banks. This means that the remaining 52% is not affordable, so businesses cannot develop. The solution in the form of a Sharia Business Loan (PUSYAR) has been carried out by the Mojokerto Government to overcome this problem. PUSYAR is an Islamic financial instrument that provides financing to micro businesses. PUSYAR still has some disadvantages in providing assistance to micro businesses or in supporting financial inclusion. The main problem from the community side is the inconsistency of the number of sadaqah, and the community does not get assistance in the PUSYAR program so that the business undertaken is not sustainable or confused with the existing contract. We have innovated by making a grand-design application for ELSAMI (Electronic Sadaqah for Microbusiness) as a financial inclusion that can increase the sustainability of micro businesses. This application will contain information starting from the introduction of the program, the type of program, the number of micro businesses as a place for channeling funds and can make it easier for people to share their beliefs online.</em></h1> <h1><em>&nbsp;</em></h1> <p><em>Keywords: Financial Inclusion, Microbussiness, Pusyar, ELSAMI, Sadaqah</em></p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement## http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/188 PENGARUH WORK OVERLOAD DAN STRES KERJA TERHADAP INTENSI TURNOVER STUDI DI PT. XY 2021-06-26T10:38:45+07:00 Imelda Veronica imelda.imeldaveronica.veronica@gmail.com <p>Abstract: Turnover Intention is a big problem for a company its cause<br>significant impact on a company. one of the factors that influence it is<br>work stress and work overload. Companies must understand this<br>correctly so that prevention can be done. The research respondents<br>were limited to PT XY employees. This type of quantitative research<br>and instruments used are questionnaires. Data validity is obtained<br>through validity and reliability. Based on the results of the study found<br>work overload and work stress have a positive and significant effect on<br>turnover intention.<br>Keywords: influence, work overload, work stress, turnover</p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement## http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/189 ANALISIS AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR MENURUT PSAK NO 14 PADA PT AGUNG BUMI AGRO 2021-06-28T15:39:40+07:00 Laras Mei larasmei77@gmail.com Nanik Kustiningsih nanik@stiemahardhika.ac.id Rizalnur Firdaus rizalnurfirdaus@gmail.com <p>Abstract Inventory is one of the important things for a company, this is<br>because most of the assets owned by the company are located on the<br>inventory account side. For trading and manufacturing companies,<br>inventory can be said to be the life or heart of the business, because the<br>company's main business activity comes from the availability of inventory<br>stocks. Therefore, the application of inventory accounting in<br>manufacturing companies is necessary to avoid the occurrence of Over<br>Stock (OS) or Out Of Stock (OOS). The purpose of research at PT Agung<br>Bumi Agro is to find out whether the application of PT Agung Bumi Agro's<br>inventory accounting is in accordance with PSAK No. 14 Revised of 2015.<br>This research was conducted by comparing the process of implementing<br>PT Agung Bumi Agro's inventory accounting with the applicable<br>provisions of PSAK No. 14 Revision of 2015. The results obtained in this<br>study explain that the inventory accounting income at PT Agung Bumi<br>Agro is good in terms of inventory definition, inventory measurement,<br>recognition as expense and disclosure of inventories have been<br>implemented in accordance with PSAK No. 14, 2015 Revision.<br>Keywords : Inventory; PSAK No 14, 2015 Revision; Inventory<br>Valuation; Inventory Recording</p> 2021-03-01T00:00:00+07:00 ##submission.copyrightStatement##