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PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUECY RATIO, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP PENYALURAN PEMBIAYAAN PADA PT BPRS LANTABUR JOMBANG Reswanda, Reswanda; Wahyu C, Wenda
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13, No 2 (2014)
Publisher : Universitas Jember

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Abstract

PT. BPRS Lantabur merupakan satu-satunya BPRS yang ada di kota Jombang yang memfokuskan usaha pada micro banking yang berlandaskan prinsip syariah. Seiring dengan pertumbuhan BPRS Lantabur, kondisi outstanding pembiayaan dan asset semakin berkembang pesat dari waktu ke waktu. Khususnya dalam hal perkembangan outstanding pembiayaan, terdapat faktor-faktor yang mempengaruhi penyaluran pembiayaan tersebut. dalam hal ini adalah faktor-faktor internal yang juga merupakan rasio untuk mengetahui tingkat kesehatan suatu bank. Oleh karena itu, perlu dilakukan pengujian apakah faktor-faktor internal yang meliputi DPK (Dana Pihak Ketiga), CAR (Capital Adequacy Ratio), FDR (Financing to Deposit Ratio) dan NPF (Non Performing Financing) berpengaruh signifikan terhadap penyaluran pembiayaan. Penelitian ini menggunakan PT. BPRS Lantabur sebagai obyek penelitian dengan periode penelitian dari bulan Januari 2011 hingga bulan Desember 2012. Teknik analisis yang digunakan adalah regresi linier berganda. Sedangkan untuk uji hipotesis menggunakan uji-t (menguji pengaruh variable secara parsial) dan uji-F (menguji pengaruh variable secara simultan) dengan tingkat signifikansi 5%. Berdasarkan penelitian diperoleh hasil bahwa DPK (Dana Pihak Ketiga) dan FDR (Financing to Deposit Ratio) berpengaruh signifikan terhadap penyaluran pembiayaan pada BPRS Lantabur, sedangakan CAR (Capital Adequacy Ratio) dan NPF (Non Performing Financing) tidak berpengaruh signifikan terhadap penyaluran pembiayaan pada PT. BPRS Lantabur. Sehingga untuk meningkatkan penyaluran pembiayaan, PT. BPRS Lantabur wajib melakukan penghimpunan dana secara optimal, sedangkan CAR (Capital Adequacy Ratio) dan NPF (Non Performing Financing) tidak berpengaruh signifikan terhadap penyaluran pembiayaan dikarenakan permodalan PT BPRS Lantabur cukup kuat dan memiliki kemampuan manajemen yang baik dalam mengelola portofolio pembiayaan. Meskipun demikian BPRS Lantabur tetap wajib menjaga posisi CAR (Capital Adequacy Ratio) tidak kurang pada angka 8% dan menjaga posisi NPF (Non Performing Financing) pada angka kurang dari 10% sesuai ketentuan dari Bank Indonesia
PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP PEMBELAJARAN ORGANISASI,KEUNGGULAN DAYA SAING BERKELANJUTAN DAN KINERJA USAHA PADAUMKM KERAJINAN KULIT BERORIENTASI EKSPOR DI SIDOARJO Reswanda, Reswanda
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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Abstract

The objective of this research was tested the effect of entrepreneurships orientation towards organizational learning, sustainable competitive advantage and business performance of Micro, Small and Medium Enterprises (MSME) Handycraft Leather-based Export Oriented at Tanggulangin, Sidoarjo. The study was a confirmatory carries out by testing several hypotheses in order to figure out the causal relationship of all the above variables. All Micro, Small and Medium Enterprises (MSME) Handycraft Leather-based Export Oriented at Tanggulangin, Sidoarjo, 110 MSME all together were taken as the population of this research. The study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM) with the support of AMOS 16.0 program. The result of research showed that there were direct, significant and positive relationships between entrepreneurship orientation and organizational learning; there were direct, significant and positive relationships between entrepreneurship orientation and sustainable competitive advantage; there were direct, significant and positive relationships between organizational learning and performance and there were direct, significant and positive relationships between sustainable competitive advantage and business performance. There were no relationships between entrepreneurship orientation and business performance and there were no relationships between organizational learning and sustainable competitive advantage at handycraft leather-based export oriented at Tanggulangin, Sidoarjo. Benefit of this research can be used as scientific information regarding the variables of entrepreneurship orientation, organizational learning, sustainable competitive advantage and business performance. It can also be used as a basis to motivate improvement small scale industry. Keywords: Entrepreneurship orientation, organizational learning, sustainable competitive advantage, business performance, micro, small and medium enterprises
Activity Based Costing Implementation to Determine MSME’s Cost Production Setiawan, Angga; Reswanda, Reswanda
IJESEMS : International Journal of Engineering Science Educatioon and Management System Vol 1 No 2 (2018): September 2018
Publisher : LPPM Narotama University

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Abstract

MSME’s are proven capable to survive after the crisis that occurred to maintain sustainability. In this global era, one of them is controlling costs, This study aims to determine the Cost Production of MSME’s Wader dan Olahan Sambal Bu Gito Surabaya located at Jl.Sidorukun 2 no.41, Surabaya for one month using the Activity Based Costing method to be more accurate in tracking Factory Overhead Costs based on activities related to production, this study used qualitative methods with a case study approach. The results of the study show that for Wader Original shows conditions under cost (6,05%), and for Wader Rempah Pedas, the same conditions are under cost (13,85%) compared to using  traditional system. thus the use of ABC as a method of determining the cost  production is more accurate, and can be applied by the company as a consideration making policies for the progress of companies and cost control procedures
PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP PEMBELAJARAN ORGANISASI,KEUNGGULAN DAYA SAING BERKELANJUTAN DAN KINERJA USAHA PADAUMKM KERAJINAN KULIT BERORIENTASI EKSPOR DI SIDOARJO Reswanda, Reswanda
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research was tested the effect of entrepreneurships orientation towards organizational learning, sustainable competitive advantage and business performance of Micro, Small and Medium Enterprises (MSME) Handycraft Leather-based Export Oriented at Tanggulangin, Sidoarjo. The study was a confirmatory carries out by testing several hypotheses in order to figure out the causal relationship of all the above variables. All Micro, Small and Medium Enterprises (MSME) Handycraft Leather-based Export Oriented at Tanggulangin, Sidoarjo, 110 MSME all together were taken as the population of this research. The study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM) with the support of AMOS 16.0 program. The result of research showed that there were direct, significant and positive relationships between entrepreneurship orientation and organizational learning; there were direct, significant and positive relationships between entrepreneurship orientation and sustainable competitive advantage; there were direct, significant and positive relationships between organizational learning and performance and there were direct, significant and positive relationships between sustainable competitive advantage and business performance. There were no relationships between entrepreneurship orientation and business performance and there were no relationships between organizational learning and sustainable competitive advantage at handycraft leather-based export oriented at Tanggulangin, Sidoarjo. Benefit of this research can be used as scientific information regarding the variables of entrepreneurship orientation, organizational learning, sustainable competitive advantage and business performance. It can also be used as a basis to motivate improvement small scale industry. Keywords: Entrepreneurship orientation, organizational learning, sustainable competitive advantage, business performance, micro, small and medium enterprises
PENGARUH DANA PIHAK KETIGA, CAPITAL ADEQUECY RATIO, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP PENYALURAN PEMBIAYAAN PADA PT BPRS LANTABUR JOMBANG Reswanda, Reswanda; Wahyu C, Wenda
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 13 No 2 (2014)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

PT. BPRS Lantabur merupakan satu-satunya BPRS yang ada di kota Jombang yang memfokuskan usaha pada micro banking yang berlandaskan prinsip syariah. Seiring dengan pertumbuhan BPRS Lantabur, kondisi outstanding pembiayaan dan asset semakin berkembang pesat dari waktu ke waktu. Khususnya dalam hal perkembangan outstanding pembiayaan, terdapat faktor-faktor yang mempengaruhi penyaluran pembiayaan tersebut. dalam hal ini adalah faktor-faktor internal yang juga merupakan rasio untuk mengetahui tingkat kesehatan suatu bank. Oleh karena itu, perlu dilakukan pengujian apakah faktor-faktor internal yang meliputi DPK (Dana Pihak Ketiga), CAR (Capital Adequacy Ratio), FDR (Financing to Deposit Ratio) dan NPF (Non Performing Financing) berpengaruh signifikan terhadap penyaluran pembiayaan. Penelitian ini menggunakan PT. BPRS Lantabur sebagai obyek penelitian dengan periode penelitian dari bulan Januari 2011 hingga bulan Desember 2012. Teknik analisis yang digunakan adalah regresi linier berganda. Sedangkan untuk uji hipotesis menggunakan uji-t (menguji pengaruh variable secara parsial) dan uji-F (menguji pengaruh variable secara simultan) dengan tingkat signifikansi 5%. Berdasarkan penelitian diperoleh hasil bahwa DPK (Dana Pihak Ketiga) dan FDR (Financing to Deposit Ratio) berpengaruh signifikan terhadap penyaluran pembiayaan pada BPRS Lantabur, sedangakan CAR (Capital Adequacy Ratio) dan NPF (Non Performing Financing) tidak berpengaruh signifikan terhadap penyaluran pembiayaan pada PT. BPRS Lantabur. Sehingga untuk meningkatkan penyaluran pembiayaan, PT. BPRS Lantabur wajib melakukan penghimpunan dana secara optimal, sedangkan CAR (Capital Adequacy Ratio) dan NPF (Non Performing Financing) tidak berpengaruh signifikan terhadap penyaluran pembiayaan dikarenakan permodalan PT BPRS Lantabur cukup kuat dan memiliki kemampuan manajemen yang baik dalam mengelola portofolio pembiayaan. Meskipun demikian BPRS Lantabur tetap wajib menjaga posisi CAR (Capital Adequacy Ratio) tidak kurang pada angka 8% dan menjaga posisi NPF (Non Performing Financing) pada angka kurang dari 10% sesuai ketentuan dari Bank Indonesia