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Andi Yulianto; Roby Setiadi; Roni Roni

JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

Entrepreneurial intention in a person can be formed by the external and internal environment. This study examines the attributes entrepreneurial intentionin students : role models, entrepreneurial attitude, subjective norms, and emotional competence. The purpose of this study is to determine a model of entrepreneurial intention among exact and non-exact college students. in Brebes and Tegal, Central Java. Respondents observed were exact and non-exact students at three tertiary institutions, namely Muhadi Setiabudi University (UMUS) Brebes, Polteknik Harapan Bersama (Poltek Harber) Tegal, and Pancasakti University (UPS) Tegal with a total of 301 students using a cluster random sampling. This research uses a quantitative analysis approach with data analysis techniques Structural Equation Model (SEM), a method to test the attributes that make up the entrepreneurial intention model. The results showed that the exact entrepreneurial intention of the student group was formed by the attributes of entrepreneurial attitude, and emotional competence. Meanwhile, the non-exact student group was formed by the attributes of role models and entrepreneurial attitudes. The implication of this research is that universities can form entrepreneurial characters among students through a conducive and dynamic curriculum and academic atmosphere.

Rahmanti, Ainnur; Novita Wulan; Atika Febri D; Indriana Safitri; Mimin Indah L +4 more

Jurnal Pengabdian Kepada Masyarakat Sisthana 2020 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Gerakan Masyarakat Hidup Sehat (GERMAS) merupakan program yang dicanangkan oleh kementrian kesehatan untuk menurunkan resiko utama penyakit menular dan penyakit tidak menular (PTM) terutama melalui intervensi gizi 1000 hari pertama kehidupan, memperbaiki pola konsumsi gizi seimbang seluruh keluarga, meningkatkan aktiftas fisik teratur dan terukur, meningkatkan pola hidup sehat, meningkatkan lingkungan sehat serta mengurangi konsumsi rokok dan alkohol. Data wawancara didapatkan hasil bahwa sebagian besar masyarakat sebanyak 48 % jarang memeriksakan kesehatan sedini mungkin, warga akan pergi kepusat kesehatan terdekat jika sudah mulai muncul tanda dan gejala penyakitnya. Pelaksanaan DD- PTM dilaksanakan dalam sehari, warga dikumpulkan dalam aula Kelurahan Bulustalan, Kegiatan diawali dengan senam kebugaran secara serentak, kemudian dilanjutkan dengan pemeriksaan kesehatan. Pemeriksaan kesehatan yang dilakukan yaitu pengukuran antopometri berupa tinggi badan, berat badan, lingkar perut, pengukuran tekanan  darah  dan  pengukuran  gula  darah  sewaktu.  Dari  50  orang  warga  yang mengikuti pelaksanaan DD-PTM, sebanyak 24 % warga (12 orang ) baru mengetahui bahwa mengidap pra diabetes mellitus, , sebanyak 16 % ( 8 orang) sudah mengetahui bahwa menderita hipertensi dan diabetes mellitus, sebanyak 6 % ( 3 orang) memiliki lingkar perut lebih dari 100 cm, sebanyak 54% (27 orang) dalam kondisi sehat.Warga cukup antusias terhadap kegiatan yang dilaksanakan. Data yang didapat dalam kegiatan DD- PTM ini diserahkan kepada pihak Puskesmas Pandanaran sebagai rekap data status kesehatan wilayah binaan. Data yang didapat akan ditindaklanjuti dengan memotivasi warga untuk memeriksakan kesehatannya di Puskesmas Pandanaran.    

Amna Amna; Rima Gemasih; Ira Zulfa

Jurnal Elektronika dan Komputer 2020 STEKOM PRESS

Cloud computing is a technology that makes the internet a center for managing data and applications. With computer users are granted access (login). Cloud is a metaphor for the internet, as the cloud is often depicted in computer network diagrams. Gayo’s openwork cloud application is an android bases application that utilizes Cloud computing technology in the form of cloud Platform as a Service (SAAS) function as the main container or basis for running the system that will use in sales and providing notification services for the search for souvenirs typical of Takengon, namely Kerawang Gayo. Cloud computing is a technology that makes the internet a central storage server for managing data and information. This technology also allows users to freely manage and access information available on cloud storage which is of course connected to the internet network. This gayo filigree is now being created as a result of the home craft industry being embroidered on the cloth. The craft produces various types of souvenirs such as bags, key chains, women’s robes, men’s shirts, caps, bracelets, wallets, prayer mats, tablecloths, pillowcases, cellphone covers, and women’s and men’s traditional clothes, skirts, and scarves. Using the prototyping method is a software development method in the form of a physical working model of the system that functions as an early version of the system.

Hetty WA Panggabean; Marni Siregar

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2020 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Latar Belakang. Kanker serviks, masih menempati posisi kedua terbanyak pada keganasan setelah kanker payudara, diperkirakan, kanker serviks diderita perempuan sebanyak 500.000 wanita setiap tahunnya. Di Indonesia kasus kanker serviks tahun 2019 sebanyak 14,368 orang, dari jumlah itu meninggal dunia  sebanyak 7,297 (50 %) dari jumlah kasus yang ada, dan prevalensi kasus kanker serviks sebanyak 10,823 orang per tahun. Kasus kanker serviks di Indonesia diperburuk dengan banyaknya kasus hampir 70 % diketahui dan datang ke petugas kesehatan atau fasilitas kesehatan pada stadium lanjut. Mayoritas wanita yang terdiagnosa kanker serviks biasanya tidak melakukan deteksi dini (Skrining), ada juga yang tidak menindaklanjuti pemeriksaan maupun pengobatan setelah ditemukan hasil yang abnormal. Tujuan. Kegiatan PKM meningkatkan pengetahuan masyarakat dalam hal ini ibu sekaligus ikut serta dalam pemeriksaan IVA test sehinga secara dini terdeteksi dengan menggunakan IVA test. Metode.Kegiatan diawali dengan koordinasi dengan Puskesmas Muara dan bidan koordinator, Kepala Desa, Bidan Desa dan Kader tentang sosialisasai, penyuluhan dan pelaksanaan pemeriksaan IVA Test sebagai strategi untuk mendapatkan peserta. Hasil. Hasil yang didapat 66 orang wanita usia subur tanpa memandang usia sampai usia 45 telah ikut dilakukan pemeriksaan, Hasil pemeriksaan diperoleh dengan dicurigai 14 orang (21,21 %) dan negatif sebanyak 52 orang (78,78 %). Simpulan. Pengetahuan wanita usia subur akan IVA Test masih  kurang, bahkan ada wanita usia subur yang tidak hadir untuk mengikuti pemeriksaan IVA Test, walaupun dalam penyuluhan hadir. Pengetahuan akan IVA Test masih perlu ditindak lanjuti, sehingga wanita usia subur memiliki kesadararn sendiri, sebagai deteksi dini akan kanker serviks, sehingga mengurangi agka kematian ibu.

Putra, Toni Wijanarko Adi; Aldho Dwi Kurniawan

Jurnal Elektronika dan Komputer 2020 STEKOM PRESS

Management of school funds in the form of SPP (Educational Development Donations) at the Kranggan foundation sourced from kindergarten, elementary and junior high schools so far is still managed manually, making it difficult and takes a long time for the Administration to check lists for students who have made payments. Every month. In this study, an SPP payment system was made using an SMS Gateway with the web scraping method. In the development process using the prototype method. The researcher aims to develop a web-based information system that is expected to help manage school payment data for the better. The information system will be equipped with an SMS feature that will be sent to the parents of the students concerned so they can know that the school payment has been made. This SMS feature is also useful for sending reports of late payments or SPP arrears to parents of students whose children are late in paying tuition fees. With this program, students can also make tuition payments in two ways. The first is manually or submitting payment to the TU at the school. The second is by means of money transfer payments through banks.

Richasanty Septima S

Jurnal Elektronika dan Komputer 2020 STEKOM PRESS

Department of Culture , Tourism , Youth and Sports Central Aceh district especially in tourism is in charge of managing and developing infrastructure for tourism, the selection of a tourist attraction right capable of giving the best decision with the information on the sights with AHP ( Analytical Hierarchy Prsocess ) that match the criteria , Election Decision Support System using AHP Attractions Java based , Using Netbeans and MySQL as data storage .

Erni Suprapti; Diana Dayaningsih; Febri Santosa; Mimin Indah Lestari; Kistia Rita Santi +2 more

Jurnal Pengabdian Kepada Masyarakat Sisthana 2020 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Balita adalah masa yang membutuhkan perhatian ekstra baik bagi orang tua maupun bagi kesehatan. Perhatian harus diberikan pada pertumbuhan atau perkembangan, status gizi sampai pada kebutuhan akan imunisasi. Status gizi balita merupakan hal penting yang harus diketahui oleh setiap orang tua, perlunya perhatian lebih dalam tumbuh kembang di usia balita didasarkan fakta bahwa kurang gizi yang terjadi pada masa emas ini bersifat irreversibel atau tidak bisa pulih kembali (Marimbi, 2010). Gizi kurang adalah gangguan kesehatan akibat kekurngan atau ketidakseimbangan zat gizi yang diperlukan untuk pertumbuhan, aktivitas berfikir dan semua hal yang berhubungan dengan kehidupan. Kurang gizi masih merupakan permasalahan serius bagi anak-anak di Indonesia tidak terkecuali anak yang berasal dari perkotaan. Hampir seluruh daerah di Indonesia melaporkan adanya kasus gizi kurang bahkan gizi buruk di wilayahnya. Masyarakat RW 5 kelurahan Rowosari kecamatan Tembalang kota Semarang merupakan Sebagian besar ibu rumah tangga memiliki anak yang berusia antara bayi hingga remaja. Dari 90 balita yang ada di RW 5 Kelurahan Rowosari   Kecamatan Tembalang Semarang Kota, 7 balita beresiko tinggi mengalami gizi kurang. Berdasarkan data bulan November 2019, 7 balita tersebut mengalami penurunan berat atau berat badan yang menetap tiap bulannya. Sebanyak 14% ibu balita di RW 5 tidak mengetahui makanan sehat untuk balita di atas tiga tahun. Sebanyak 17% ibu balita membiarkan anaknya jika tidak mau makan.Kader Posyandu tidak pernah memberikan penyuluhan kesehatan kepada ibu yang mempunyai balita yang pengalami penurunan Berat Badan maupun Balita yang masuk dalam kategori status gizi kurang.Berdasarkan permasalahan serta peluang yang telah dijelaskan diatas, TIM Pengabdian masyarakat ingin melakukan kegiatan pengabdian masyarakat berupa Revitalisasi Posyandu Balita Nusa Indah dalam upaya peningkatan pengetahuan kader tentang gisi Balita , dengan tujuan mengoptimalkan peran kader dalam upaya meningkatkan pengetahuan tentang gizi Balita di Posyandu Nusa Indah RW 5 Kelurahan Rowosari Kecamatan Tembalang Kota Semarang    

Mugi Rahayu; Subagyo, Herry

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

Ningsih, Pemilia Sulistyowati; Pemilia Sulistyowati; Heni Susilowati

JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This research is to know the Influence of Communication, Motivation, And Work Ability To Performance Of Subdistrict Officer Of Universitas STEKOM Semarang. Research data was obtained through questionnaire. The sample used in this research is 82 respondents. The data obtained were processed by using descriptive  analysis  and  quantitative  statistical  analysis.  Quantitative  analysis using multiple regression analysis to determine the effect of independent variables to  dependent  variables,  but  before  the  test  is  done  first  test  the  validity and reliability test.The result of regression analysis shows that Communication, Motivation, and Work Ability to Performance.

Margiyati Margiyati; Novita Wulan sari; Mimin Indah Lestari; Anisa Sulistyaningtyas; Tria Friska Ningrum

Jurnal Pengabdian Kepada Masyarakat Sisthana 2020 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Proses  menua  menimbulkan  permasalahan  baik  secara  fisik,  biologis, mental maupun sosial ekonomi. Lansia merasa terbatas aktivitasnya, sering sakit, lingkungan kurang bersahabat, dan tidak percaya diri dengan penampilan fisiknya dan ini menjadi tanda rendahnya kualitas hidup lanjut usia karena mereka tidak menikmati masa tuanya.  Hasil  survey menggunakan  Mini  Mental  Status  Exam (MMSE)  diperoleh  data  bahwa  lansia  sebanyak  45  orang  yang  terdaftar  di Posyandu Setya Manunggal III Dusun Lempuyangan Bulan Januari 2020 menunjukkan yang mengalami penurunan kognitif sedang sebanyak 13 orang, penurunan kognitif berat sebanyak 5 orang. Hasil wawancara dengan kader lansia didapatkan data yang banyak mengalami pikun dikarenakan lansia hanya di rumah tanpa  adanya  aktivitas  lain  karena  adanya  keterbatasan  mobilitas  fisik.  Kader sendiri  oleh  penanggunggjawab  BKL  (Bina  Keluarga  Lansia)  dari  kecamatan Bergas sudah diarahkan untuk memberikan edukasi kepada lansia dan keluarga, baik itu bisa berupa permainan ataupun memberikan pelatihan kerajinan tangan, namun karena keterbatasan informasi, minimnya dana operasional, dan kurangnya kemampuan kader menjadikan program tersebut hanya wacana. Analisis fenomena tersebut menjadi latar belakang tim pengabdian masyarakat Akper Kesdam IV/Diponegoro bekerjasama dengan Puskesmas Bergas untuk melaksanakan kegiatan bertema, “ Penerapan Brain Gym, Puzzle Therapy, dan Handycraft Training  sebagai  Upaya  Meningkatkan  Kualitas  Hidup  Lansia  Dusun Lempuyangan, Gebugan, Kab.Semarang”.    

Ira Zulfa

Jurnal Elektronika dan Komputer 2020 STEKOM PRESS

Information technology concerning the use of computers in a government service is needed to facilitate a job in an agency. One of them is in the Community Empowerment and Village Government Agency, Central Aceh Regency, where data management for poor households is still using the manual method, the data that is processed can be lost, damaged or infected by a virus, besides that the data is also not managed properly. good and when data is needed, the data will be difficult to find due to the large number of files piling up. With a decision support system using the web, it is hoped that it can help ease the burden on employees who manage recipients of aid for poor families which will be implemented at the BPMPK Office, Central Aceh Regency.

Supriyadi, Riki; Supriyadi, Riki; Gata, Windu; Maulidah, Nurlaelatul; Fauzi, Ahmad

JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

Abstract In this study that was used as the object of research in classifying red wine based on the quality influenced by each red wine or red wine based on the content of each type of wine, from each attribute containing the composition in the wine seen which attributes most affect the quality of red wine, so that it will be known ingridents that can improve the quality of the wine, in this study was carried out by the application of Machine learning by comparing three algorithms of mining data that is , Decission Tree, Random Forest and Support Vector Machine (SVM), from the results of research that has been done by comparing the three algorithms, Random Forest produced the best accuracy among other algorithms that have been tested. Random Forest with accuracy results of 0.7468 makes this algorithm best used to classify the quality of red wine. And in the second order Decission Tree with accuracy results of 0.7031, while Support Vector Machine (SVM) get an accuracy result of 0.65. So in the research that has been done to classify the quality of red wine based on its composition Random Forest becomes the best algorithm to use..

Shaleha, Waode Maratun; Hamid, Nisrina; Adnan Hakim, Al Asy Ari

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying  

Wiharti, Retno Ratu; novita, Novita

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

Fuad, Khoirul; Dela Wiradinata, Amalia Septiana

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

The certainty of disclosing local government financial reports to the public in a timely manner is one of the main factors of a local government's success in financial management. This is because financial reports are used by the public to evaluate the management capabilities of existing resources. The public wants to ensure that these resources are managed effectively and efficiently. Additionally, the accuracy of local government financial reports disclosure is also used as a basis for future decision making. This study will examine several indicators related to the time of local government financial reports disclosure in Central Java during 2015 - 2017. This study used a measure of the effectiveness of internal audit, local government measurement from the perspective of audit opinion in each region. The data in this study were secondary data, namely the audit report of the financial audit agency (LHP BPK) from each local government. Furthermore, it also comprised the performance report of state development audit agency (LKjIP BPKP) in Central Java. The data obtained will be processed using Eviews 9 analysis tool. The results of this study indicate that the Internal Audit has no significant negative effect on the Audit Lag Report, the Size of the Local Government has no significant negative effect on the Audit Report Lag, and the Audit Opinion has no significant negative effect on the Audit Report Lag.  Keywords: Audit Report Lag, Internal Audit, Local Government Measurement, Audit Opinion.

Dahtiah, Neneng; Setiawan, Setiawan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

The textile and textile products (TPT) industry in Indonesia still has a lot of problems, one of which is the problem of raw materials which are considered to be unable to compete with the same material from importation sources. This requires the company continue to strive to increase productivity and cost efficiency to mitigate the increase in prices of raw materials charged to consumers. One effort that can be done by the company is to improve the efficiency of the cost of raw material inventory. The company must be able to plan and control the company's raw material inventory to support the effectiveness of its raw material costs. By having good planning and control, the company will avoid the problem of excess and lack of raw material inventory in carrying out production activities. This study aims to determine the application of the Justintime system at PT Bintang Baru Sentosa in increasing the efficiency of the company's raw material inventory costs. The type of research is quantitative qualitative research with a case study approach. Data sources obtained from primary data and secondary data. The methods used in this study include: interviews, observation, and documentation studies.The results of the study show that using Justintime in controlling raw material inventories has cost efficiencies of Rp18.418.185,- for 75/72 F DTY and 150/48 F DTY with a cost efficiency level of 75%.  Keyword:Raw Materials, Inventories, Just.intime (JIT), Cost Efficiency

Nurhayati, Ida; Kartika, Andi; Agustin, Intan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

The aim of this studies to know the influence of capital structure and profitability on company’s value with dividend policy as a moderation variable. The sampling method used purposive sampling with the observation period from 2016-2018. Data analysis was performed using multiple linear regression. This study resulted in the capital structure and dividend policy not having an effect on firm value. Profitability has an effect on firm value. Dividend policy is able to moderate the effect of capital structure on firm value. Dividend policy is unable to moderate the effect of profitability on firm value.  Keywords: Company’s Value, Capital Structure, Profitability, and Dividend Policy

Parendra, Ariya; Firmansyah, Amrie; Prakosa, Dani Kharismawan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

nurcahyono, Nurcahyono

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER.  Keywords: CSRD, Company Size, Profitability, DER and NPM.

VMS, Dhara Yulita; Maryono, Maryono; Santosa, Agus Budi

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This thesis contains a study of how BPR financial ratios are Current Asset Ratio (CAR)/ Minimum Capital Requirements (KPMM), Non-Performing Loans (NPL), Net Interest Margin (NIM), Operational Costs Operating Income (BOPO), and Loans to Deposit Ratio (LDR) affects the level of profitability projected by the Return on Assets (ROA) ratio. In this study CAR/ KPMM, NPL, NIM, BOPO and LDR as independent variables, while ROA as the dependent variable. This study uses sample data from the financial statements of Rural Bank (BPR) in Semarang City registered with the Financial Services Authority (OJK) in 2016 to 2018. Sampling from the OJK website (www.ojk.go.id) and using the Purpossive method Sampling. There are 23 BPRs that meet the criteria as research samples. The sample data is processed using Microsoft Excel and SPSS 19. The analytical method used for data processing in this study is the Multiple Linear Regression Analysis Method. The results of the data processing in this study indicate that CAR / KPMM and NIM have a significant positive effect on ROA, BOPO has a significant negative effect on ROA and NPL, and LDR does not significantly influence ROA  Key Wor : Rural Credit Banks (BPR), ROA, CAR/KPMM, NPL, NIM, BOPO, LDR