BALANCE: Economic, Business, Management and Accounting Journal最新文献

{"title":"Corporate Social Responsibility of Coal Comodity Industry in Indonesia","authors":"Ahmad Rizal Solihudin, Mahrus Lutfi, Adi Kurniawan","doi":"10.30651/blc.v21i1.2281","DOIUrl":"https://doi.org/10.30651/blc.v21i1.2281","url":null,"abstract":"The concept of Corporate Social Responsibility (CSR) continues to develop following the rapid development of business models and awareness of various groups regarding CSR issues. The implementation of CSR has been carried out by companies at various levels, from multinational, national to local companies, especially in Indonesia. This research aims to analyze the CSR performance of coal companies in Indonesia by measuring leverage, profitability and company size. The data collection method uses content analysis techniques in annual reports of coal companies listed on the IDX. The testing method uses panel data regression. Hypothesis test results show that company size and probability influence corporate social responsibility (CSR). Meanwhile, leverage shows a positive and significant influence on corporate social responsibility (CSR).","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"98 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141116180","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}

{"title":"Determinan Perilaku Keuangan Mahasiswa","authors":"Wihandaru Sotya Pamungkas, Putri Surya Muliana","doi":"10.30651/blc.v20i2.19782","DOIUrl":"https://doi.org/10.30651/blc.v20i2.19782","url":null,"abstract":"ABSTRACTThis research is motivated because many students are entangled in online loans, and monthly expenses are greater than income. The purpose of this study is to seek empirical evidence of the effect of financial literacy (FL), financial technology (FT), and lifestyle (LS) on student economic behavior (FB). The research used student subjects from the Faculty of Economics and Business, University of Muhammadiyah Yogyakarta, class of 2018-2021, because they had taken courses related to financial management. Implementation of research in 2022. Sampling using the convenience sampling method. Data collection uses a questionnaire. The hypothesis test uses 167 pieces of data. The measurement scale uses intervals with a 5-level Likert method. Structural equation modeling (SEM) utilizing AMOS software is the analytical tool for testing the hypothesis. The results obtained by FL and LS had a significant positive effect on FB, while FT had no effect.ABSTRAKPenelitian ini dimotivasi karena banyak mahasiswa yang terjerat pinjaman online serta  pengeluaran bulanan lebih besar dari pada pendapatan. Tujuan penelitian ini mencari bukti empiris pengaruh literasi keuangan (FL), financial technology (FT), dan gaya hidup (LS) terhadap perilaku keuangan mahasiswa (FB). Penelitian memakai subyek mahasiswa Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Yogyakarta angkatan tahun 2018-2021 karena telah menempuh mata kuliah yang terkait dengan manajemen keuangan. Pelaksanaan penelitian tahun 2022. Pengambilan sampel menggunakan metode convenience sampling.  Pengumpulan data memakai kuesioner. Uji hipotesis memakai data sebanyak 167 buah. Skala pengukuran menggunakan interval dengan metode likert 5 tingkat.  Alat analisis untuk uji hipotesis adalah Structural Equation Modeling (SEM) memanfaatkan software AMOS. Hasil yang diperoleh FL dan LS berpengaruh positif signifikan terdahap FB, sedangkan FT tidak berpengaruh","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132566160","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}

{"title":"Pengaruh Motivasi, Lingkungan Kerja, dan Kompensasi Terhadap Kinerja Karyawan Generasi Z di Kota Batam","authors":"Ridhayati Farid, Andy Satia","doi":"10.30651/blc.v20i2.18585","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18585","url":null,"abstract":"AbstractThe purpose of this research is to determine whether Generation Z employees' performance in Batam City is influenced by motivation, work environment, and compensation. The subjects selected for this research are Generation Z, aged 15 to 26, in Batam. This study used 280 Generation Z workers in Batam City as a sample. The multiple linear analysis method is the research method used in this study. The results of this study indicate that motivation, work environment, and compensation positively influence the performance of Generation Z employees in Batam City. This study took the population only in the city of Batam. Based on these limitations, further research related to Generation Z can be carried out by conducting a comparative study of Generation Z working in other cities based on specific characteristics to develop this study. Besides that, it can add other factors that influence employee performance, especially for Generation Z workers. Abstrak Tujuan dilakukannya penelitian ini adalah untuk mengetahui apakah kinerja karyawan generasi Z di Kota Batam dipengaruhi oleh motivasi, lingkungan kerja, dan kompensasi. Subjek yang dipilih untuk penelitian ini merupakan generasi Z dengan rentang usia 15 sampai 26 tahun di kota Batam. Penelitian ini menggunakan 280 pekerja generasi Z di Kota Batam sebagai sampelnya. Metode analisis linear berganda merupakan metode penelitian yang digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa motivasi, lingkungan kerja, dan kompensasi memiliki pengaruh yang positif terhadap kinerja karyawan generasi Z di kota Batam. Penelitian ini mengambil populasi hanya di kota Batam. Berdasarkan keterbatasan ini, maka pada penelitian selanjutnya terkait generasi Z dapat dilakukan dengan melakukan studi komparasi terhadap generasi Z yang bekerja di kota lainnya berdasarkan karakteristik tertentu sehingga studi ini dapat berkembang. Disamping itu dapat menambahkan faktor lain yang memiliki pengaruh terhadap kinerja karyawan terutama pada pekerja generasi Z","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127005017","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}

{"title":"Strategi BUMDes Sidomapan untuk Meningkatkan Akuntabilitas Laporan Keuangan","authors":"M. Sabiluddin, A. Marina, Gita Desipradani","doi":"10.30651/blc.v20i2.17802","DOIUrl":"https://doi.org/10.30651/blc.v20i2.17802","url":null,"abstract":" ABSTRACTThis qualitative research was used to determine efforts to increase financial reporting accountability through the Accounting Information System at BUMdes Sidomapan. Data collection using interviews, observations and documentation is carried out by extracting information from various sources about legislation, regulations, governance, and also various other supporting documents. The results of the research explain the accountability of financial statements at BUMDes Sidomapan has regenerated by considering several aspects such as work experience, educational background, choosing human resources who are willing to learn, good work ethic and collaborating with other parties in preparing financial statements.ABSTRAKPenelitian kualitatif ini digunakan untuk mengetahui upaya peningkatan akuntabilitas pelaporan keuangan melalui Sistem Informasi Akuntansi pada BUMdes Sidomapan. Pengumpulan data menggunakan wawancara, observasi dan dokumentasi yang dilakukan dengan menggali informasi dari berbagai sumber tentang perundangan, peraturan, tata laksana, dan juga berbagai dokumen lain yang mendukung. Hasil penelitan menjelaskan akuntabilitas laporan keuangan pada BUMDes Sidomapan telah melakukan regenerasi dengan mempertimbangakan beberapa aspek seperti pengalaman kerja, latar belakang pendidikan, memilih SDM yang mau belajar, etos kerja yang baik dan melakukan kerjasama dengan pihak lain dalam menyusun laporan keuangan","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131071338","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}

{"title":"Analisis Pengembangan Usaha Rumahan Berbasis Green Business untuk Meningkatkan Pendapatan Keluarga di Kabupaten Deli Serdang","authors":"Amalia Nasution, Muhammad Yafiz, Nur Ahmadi Bi Rahmani","doi":"10.30651/blc.v20i2.18705","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18705","url":null,"abstract":"ABSTRACTThe development of green business-based home businesses is rare due to a lack of understanding of the meaning of protecting nature and a lack of skills in processing it. A green business-based home business product is a business that starts from the selection of raw materials and the production process to a product that will not damage the environment. In other words, the raw materials for manufacture are natural waste products that are processed and utilized to become an economic value to increase family income. The research objective is to determine the development of green business-based home-based businesses in Deli Serdang on their income level. The researcher used a qualitative method by going directly to the field to conduct observations and interviews with each business owner at four different places of business. The result of this research is that developing a green home-based home-based business by utilizing natural raw materials can generate family or community income. Even so, protecting wildlife is not just the responsibility of every business owner but a shared responsibility for the benefit of individuals and groups.ABSTRAK Pengembangan usaha rumahan yang berbasis green business saat ini jarang ditemui dikarenakan, kurangnya pemahaman tentang arti menjaga alam dan juga kurangnya ketrampilan dalam mengolahnya. Produk usaha rumahan berbasis green business adalah sebuah bisnis yang mulai dari pemilihan bahan baku, proses produksi hingga menjadi suatu produk tidak akan merusak lingkungan atau dengan kata lain bahan baku pembuatannya merupakan hasil limbah alam yang diolah dan dimanfaatkan menjadi suatu nilai ekonomi untuk meningkatkan pendapatan keluarga. Tujuan penelitian yaitu untuk mengetahui pengembangan usaha rumahan berbasis green business di Deli Serdang terhadap tingkat pendapatannya. Peneliti menggunakan metode kualitatif yaitu dengan terjun langsung ke lapangan untuk melakukan observasi dan wawancara kepada setiap pemilik usaha tersebut pada 4 tempat usaha yang berbeda-beda. Hasil dari penelitian ini adalah pengembangan usaha rumahan berbasis green business dengan memanfaatkan bahan baku yang berasal dari alam ini mampu membangkitkan pendapatan keluarga ataupun masyarakat. Meskipun begitu menjaga alam bukan sekedar tanggung jawab setiap pemilik usaha tetapi tanggung jawab bersama-sama untuk kepentingan individu maupun kelompok.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122625893","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}

{"title":"Capital Adequacy Ratio, Likuiditas, Efisiensi Operasional, Ukuran Perusahaan dan Profitabilitas: Bukti Empiris pada Bank Umum Syariah di Indonesia","authors":"Darto Darto, Andry Priharta, M. Maryati","doi":"10.30651/blc.v20i2.18341","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18341","url":null,"abstract":"ABSTRACTThis study aims to examine and analyze the effect of Capital Adequacy Ratio, liquidity, operational efficiency and company size on the profitability of Islamic Commercial Banks in Indonesia. The research method is quantitative. The population consists of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the 2017-2021 period with a sample selection technique as a purposive sampling method. The data analysis technique is panel data regression analysis assisted using the E-views 11 application. The research results show that the capital adequacy ratio and liquidity have an insignificant negative effect on profitability. Operational efficiency has a significant negative impact on profitability. Meanwhile, firm size has no significant positive effect on profitability.ABSTRAK Tujuan penelitian ini menguji dan menganalisa pengaruh Capital Adequacy Ratio, likuiditas, efisiensi operasional dan ukuran perusahaan terhadap profitabilitas Bank Umum Syariah di Indonesia. Metode penelitian bersifat kuantitatif. Populasi terdiri dari Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021 dengan teknik pemilihan sampel berupa metode purposive sampling. Teknik analisis data berupa analisis regresi data panel yang dibantu menggunakan aplikasi E-views 11. Hasil penelitian diketahui bahwa capital adequacy ratio dan likuiditas memiliki pengaruh negatif tidak signifikan terhadap profitabilitas. Efisiensi operasional memiliki pengaruh negatif signifikan terhadap profitabilitas. Sedangkan ukuran perusahaan berpengaruh positif tidak signifikan terhadap profitabilitas","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116568540","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}

{"title":"Implementasi Akuntabilitas dan Transparansi Pengelolaan Dana Bos terhadap RKAS SMP Sunan Kalijaga","authors":"Isnara Yuliya Permata, Ardyan Firdausi Mustoffa","doi":"10.30651/blc.v20i2.18220","DOIUrl":"https://doi.org/10.30651/blc.v20i2.18220","url":null,"abstract":"ABSTRACTThis research is related to the issue of the management and implementation of the School Operational Assistance (BOS) fund. This study aims to explain how the BOS financial management at SMP Sunan Kalijaga Ponorogo is used in preparing the School Activity and Budget Plan (RKAS) using the principles of accountability and transparency. This study's research method is descriptive qualitative, relying on interviews, observation, and documentation processes to obtain essential data and information. The results of the study revealed that the implementation of the management of BOS funds, which referred to the principles of accountability and transparency towards the preparation of the RKAS at SMP Sunan Kalijaga, did not go well because it did not involve parents/guardians of students as the principle of accountability in Permendikbud No. 6 of 2021. However, for conformity in the preparation of the RKAS, it is following the provisions of the applicable regulations.ABSTRAK Penelitian ini terkait isu dari pengelolaan dan pelaksanaan dana Bantuan Operasional Sekolah (BOS). Tujuan dari penelitian ini adalah menjelaskan bagaimana pengelolaan keuangan BOS di SMP Sunan Kalijaga Ponorogo apakah dalam pembuatan Rencana Kegiatan dan Anggaran Sekolah (RKAS) menggunakan prinsip akuntabilitas dan transparansi. Metode penelitian dalam penelitian ini adalah deskriptif kualitatif dengan mengandalkan proses wawancara, proses pengamatan dan dokumentasi untuk mendapatkan data dan informasi yang esensial. Hasil dari penelitian mengungkapkan bahwa implementasi pengelolaan dana BOS yang mangacu prinsip akuntabilitas dan transparansi terhadap penyusunan RKAS di SMP Sunan Kalijaga ada yang kurang berjalan dengan baik dikarenakan tidak melibatkan orang tua/wali peserta didik sebagaimana prinsip akuntabilitas pada Permendikbud No. 6 Tahun 2021. Namun untuk kesesuaian dalam penyusunan RKAS sudah sesuai dengan ketentuan peraturan yang berlaku","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121657954","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}

{"title":"The Effect Of Retained Earnings On Trading Volume Activity (TVA) With Return On Assets As A Moderation Variable","authors":"Pristin Prima Sari, Ardian Prima Putra, Risal Rinofah","doi":"10.30651/blc.v20i2.17671","DOIUrl":"https://doi.org/10.30651/blc.v20i2.17671","url":null,"abstract":"Trading Volume Activity (TVA) indicates the amount of stock trading volume in a company's stock market. Companies with good stock volume and financial performance can increase stock trading volume. The research aims to empirically examine the effect of retained earnings on Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. The study uses data from the 2018-2020 financial statements of companies in the consumption and construction services sector listed on IDX and analyzed using moderation regression analysis. The results show that the variable retained earnings is simultaneously significant to Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. Partially retained earnings can significantly influence Trading Volume Activity (TVA), while ROA can moderate the retained earnings variable on Trading Volume Activity (TVA). The research contributes that companies can increase the amount of retained earnings and increase ROA so that trading volume can be increased. The more companies trade, the value-added received will increase","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125914639","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}

{"title":"The Impact of Covid-19 Pandemic on Financial Performance of Companies Go Public in Indonesia","authors":"RR Wulan Indri Widiar, Suhita Whini Setyahuni","doi":"10.30651/blc.v20i2.17718","DOIUrl":"https://doi.org/10.30651/blc.v20i2.17718","url":null,"abstract":"The spread of Corona Virus Disease (COVID-19) cause devastating effect on board aspects including economic growth. Companies face the decrease in business performance which is caused by the supply and demand aspects. This study aims to investigate the difference of financial performances public companies in Indonesia before the COVID-19 outbreak and during the pandemic in 2019 and 2020. This study used 136 public listed firms in Indonesia in 2019 and 2020. The data were tested using one sample paired t-test. The findings shows that there was significant difference on the average revenue and ROA before the COVID-19 outbreak and during the outbreak in 2019 and 2020. The total revenue and ROA were significantly decreased during the pandemic. This study gives a new perspective on the measurement of financial performances during the COVID-19. This study also provides empirical evidence on the financial performances during the COVID-19 outbreak from institutional theory perspective.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128864756","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}

{"title":"Moderasi NPF Dalam Memprediksi Profitabilitas Yang Dipengaruhi FDR, BOPO, dan ICG Pada Bank Umum Syariah Di Indonesia","authors":"C. Yunitasari, A. Setiawan","doi":"10.30651/blc.v20i1.16635","DOIUrl":"https://doi.org/10.30651/blc.v20i1.16635","url":null,"abstract":"ABSTRACTThis research aims to show the impact of FDR, BOPO, and ICG on ROA with NPF as a moderating variable. This research applies quantitative research methods. This research uses secondary data from the annual report provided by the Financial Services Authority (OJK). The population of this study uses 14 BUS (Sharia Commercial Banks). Sampling used purposive sampling so that there were 11 companies in total. Data analysis used stationary tests, statistical tests, panel data regression tests, MRA tests, and classic assumption tests. This research was assisted by the Eviews application version 10. The results of this research show that FDR has a positive impact on ROA, BOPO has a significant negative impact on ROA, ICG has a significant positive impact on ROA, FDR, BOPO, ICG has a significant positive impact on ROA, FDR has a negative impact that is not significant on ROA after being moderated by NPF, NPF moderating BOPO to ROA, NPF moderating ICG to ROA.ABSTRAK Tujuan riset ini guna menunjukkan dampak FDR, BOPO, ICG, terhadap ROA dengan NPF sebagai variabel moderating. Riset ini menerapkannya metode riset kuantitatif. Riset ini menggunakan data sekunder dari annual report yang disediakan oleh Otoritas Jasa Keuangan (OJK). Populasi penelitian ini menggunakan 14 BUS (Bank Umum Syariah). Pengambilan sampel menggunakan purposive sampling sehingga jumlahnya sebanyak 11 perusahaan. Analisis data menggunakan uji stasioner, uji statistic, uji regresi data panel, pengujian MRA, dan uji asumsi klasik. Penelitian ini dibantu aplikasi Eviews versi 10. Hasil riset ini memperlihatkan dimana FDR berdampak positif kepada ROA, BOPO berdampak negative signifikan kepada ROA, ICG berdampak positif signifikansi kepada ROA, FDR, BOPO, ICG berdampak positif signifikansi kepada ROA, FDR berdampak negative tidak signifikansi kepada ROA setelah dimoderasi oleh NPF, NPF memoderasi BOPO kepada ROA, NPF memoderasi ICG kepada ROA.","PeriodicalId":342761,"journal":{"name":"BALANCE: Economic, Business, Management and Accounting Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129610953","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}