This study wants to examine the effect of NPL on LLP, CAR on LLP, EBTP on LLP moderated by restructuring policies before and after the Covid-19 pandemic. Of these three variables have similarities that have a direct or indirect impact on the performance and capacity of bank debtors. This impact has the potential to disrupt banking performance, which turns out to be changing and disrupts financial system stability which has an impact on Indonesia's economic growth due to the Covid-19 pandemic. This study uses secondary data, the sample selection method used in this study is purposive sampling method with a sample of 55 companies and 1100 observation data. This type of research is quantitative research, data analysis using multiple linear regression and group moderation test. These findings indicate that the NPL and income smoothing variable has a significant positive effect on LLP. From the results of the study, it can be concluded that banks in Indonesia increase LLP when the NPL increases as an effort to mitigate the risk of loss.CAR has an insignificant negative effect on LLP which indicates the absence of capital management. The results of the EBTP and LLP tests have a significant positive effect, it can be concluded that there is an indication of income smoothing (IS) activity in conventional banking in Indonesia. Meanwhile, policy restructuring is not able to moderate the relationship between NPL, CAR, Income Smoothing and LLP.Keywords: NPL, CAR, Income Smoothing, LLP, Restructuring Policy
Sebagai pelaku UMKM harus dapat bertahan di kondisi pasca pandemi dengan mengembangkan inovasi dan mengaplikasikan bisnisnya menggunakan teknologi guna mencapai tujuan perusahaan yang telah ditetapkan. Perlu adanya pendampingan untuk mendorong kinerja UMKM dan pada akhirnya dapat meningkatkan pendapatan serta eksistensi produk mereka di pasar yang semakin kuat untuk berkompetisi. Berdasar pada kondisi tersebut, maka tim menyusun pendampingan dengan Tema besar yaitu “Strategi Pengembangan Inovasi dan Teknologi dalam Rangka Meningkatkan Produktivitas UMKM Pasca Pandemi”.
Kegiatan ini akan dilakukan dengan memberikan edukasi serta informasi terkait pentingnya pengembangan inovasi dan penggunaan teknologi bagi pelaku usaha terutama UMKM. Kegiatan akan dilakukan selama 11 bulan yang dibagi menjadi 2 tahap dengan fokus yang berbeda secara berkala dan akan dilaksanakan secara online dengan target peserta 50 – 80 partisipan. Peserta diambil dari pelaku UMKM dan mahasiswa di Jabodetabek.
This study aims to provide an overview related to the development of public sector accounting research in Indonesia. The method used in this study is charting the field. Samples taken came from 11 journals in Indonesia and obtained 20 articles during 2010-2020. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of agency performance and control systems. The topic of government agencies' performance in the public sector is the most researched topic because the government in Indonesia in managing public financial reports is still a special concern of the public. Meanwhile the least research topic is the topic of the accounting system.
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