https://www.unisbank.ac.id/ojs/index.php/fe9/issue/feed Dinamika Akuntansi Keuangan dan Perbankan 2023-08-18T11:11:49+07:00 Dr. Ceacilia Sri Mindarti, S.Pd, M.Si. dinamika_akp@edu.unisbank.ac.id Open Journal Systems google scholar https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9243 STUDY OF IMPLEMENTATION AND GOOD CORPORATE GOVERNANCE INTERNAL CONTROL SYSTEM (Case Study In a Family Firm) 2023-05-09T08:50:14+07:00 Deny Nitalia Mindrawati dnythalia@gmail.com Theresia Dwi Hastuti theresia@unika.ac.id <p>This research aims to examine the implementation of Good Corporate Governance (GCG) and the implementation of the company's Internal Control System. Data analysis used the positivism philosophy method in a family business company engaged in the manufacturing industry since 1946. Informants were determined by purposive sampling, namely, taken from the top management, middle management, and staff groups. Data analysis techniques in this study used a case study approach through interviews. Research results: GCG implementation is not following best practices by this family business company, and Internal Control System implementation has not become aware by management.</p> 2023-05-08T00:00:00+07:00 ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9180 DETERMINAN CAPITAL ADEQUACY RATIO BANK UMUM SYARIAH 2023-05-09T08:55:41+07:00 Gregorius Anggana anggana@yahoo.com Arief Himmawan DN ariefhimawan@edu.unisbank.ac.id Taswan Taswan taswan@edu.unisbank.ac.id Askar Yunianto askaryunianto@edu.unisbank.ac.id <p>Tujuan penelitian ini adalah untuk menguji pengaruh ROA, FDR dan NPF t tt t erhadap Capital Adequacy Ratio<br>Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2018-2020 Dengan<br>Size Dan Dana Pihak Ketiga Sebagai Variabel Kontrol. Populasi dalam penelitian ini adalah Bank Umum<br>Syariah yang terdaftar di Otoritas Jasa Keuangan pada periode 2018-2020. Sampel yang digunakan dalam<br>penelitian ini adalah sebanyak 38 bank umum syariah dengan metode purposive sampling. Data yang digunakan<br>adalah data sekunder yang diperoleh dari Laporan Keuangan Tahunan (Annual Report) Bank Umum Syariah di<br>Indonesia pada periode 2018-2020. Dengan menggunakan analisis regresi linier berganda, hasil penelitian ini<br>menunjukkan bahwa ROA, FDR berpengaruh positif dan signifikan terhadap Capital Adequacy Ratio (CAR).<br>NPF berpengaruh negatif dan tidak signifikan terhadap Capital Adequacy Ratio (CAR). Size berpengaruh positif<br>dan tidak signifikan terhadap Capital Adequacy Ratio (CAR). Dana Pihak Ketiga berpengaruh negatif dan tidak<br>signifikan terhadap Capital Adequacy Ratio (CAR).</p> 2023-05-08T10:36:09+07:00 ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9117 MEASURING FINANCIAL PERFORMANCE THROUGH MANAGERIAL CAPABILITIES AND STRATEGIC INNOVATION IN THE ERA OF DIGITAL TECHNOLOGY 2023-05-29T15:29:41+07:00 Heni Pujiastuti heni.pujiastuti@perbanas.id <p>The stretching of Indonesia's economic growth after Covid 19 shows conditions that are increasing, this can be seen from the business activities that have started to be carried out for people in villages and urban areas. This opportunity for the people of Rejoso village, Nganjuk Regency, is an opportunity that is very exploited so that traded products are able to penetrate big cities in East Java. The purpose of this study is to analyze the ability of businesses to create financial performance and to analyze the factors that influence the achievement of financial performance. This type of research is a quantitative research using primary data for the July 2022 period and distributing questionnaires to 110 MSMEs. The data source is from the Nganjuk Regency Cooperative and MSME Office. The analysis of this study uses the financial performance index and SEM PLS. The results show that managerial ability and innovation in achieving good financial performance have been achieved with an index of 96.91. These results are in line with the test results where the statistical T values ​​and P values ​​are in areas that are significant.</p> 2023-05-29T12:51:20+07:00 ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9206 ANALYSIS OF REPUTATION RISK MANAGEMENT AT PT JASA MARGA (PERSERO) TBK 2023-06-15T08:14:25+07:00 Dina Yeni Martia dinayenimartia@polines.ac.id Nina Woelan Soebroto woelansoebrotonina@gmail.com Kenneth Pinandhito kenneth.pinandhito@polines.ac.id Budi Prasetya budi.prasetya@polines.ac.id Mochammad Abdul Kodir abdulkodir59@gmail.com <p>The company's reputation is an intangible asset that is very valuable for public companies in the midst of capital market developments. Therefore, the implementation of risk management is needed to mitigate the reputational risk that arises. This study aims to provide an overview of the analysis of reputation risk management at PT Jasa Marga (Persero) Tbk. The results of the discussion analysis can be concluded that in the period 2018 to 2020 PT Jasa Marga has experienced reputational risk and has been responsively handled by reputation risk management. The existing problems tend to be related to negative publicity and misunderstandings with the media regarding news of construction services, toll road operations, as well as the extent to which projects operate and services are successfully implemented. Mitigation efforts in risk management as a whole intersect with increasing clarification, updating information, as well as building a communication network with the media, optimizing the role of the media, and building a media partnership network. The outputs of this research are the results of the Reputation Risk Management Analysis at PT Jasa Marga and scientific articles in national journals/seminar proceedings</p> 2023-05-29T14:18:29+07:00 ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9147 ANALYSIS THE EFFECT OF OER, NIM, NPL, CAR, AND LDR TOWARD ROA AT PT REGIONAL DEVELOPMENT BANKS IN INDONESIA FOR THE PERIOD 2016-2021 2023-07-04T10:30:07+07:00 Nur Hidayanti nurhidayanti1828@gmail.com Winarni Winarni nurhidayanti1828@gmail.com Mirasanti Wahyuni nurhidayanti1828@gmail.com <p>The purpose of this research is to identify and analyze the effect of OER, NIM, NPL, CAR, and LDR toward ROA at PT Regional Development Banks in Indonesia for the period 2016-2021. The population in this research is PT Regional Development Bank in Indonesia. The sampling technique used is purposive sampling technique and gained 25 Banks. Secondary data is sourced from Financial Reports published by every Regional Development Bank in Indonesia during the 2016-2021 period and the official website of the Financial Services Authority. Method of data analysis in this research is multiple linear regression analysis. The analysis technique uses the F test, t test, and the determination coefficient test (R2). The results of this research indicate that OER, NIM, NPL, CAR, and LDR simultaneously have a significant effect on ROA. Based on the results of the t test, it can be concluded that OER and NPL have a significant effect and have a negative coefficient direction on ROA, NIM and LDR have a significant effect and have a positive coefficient direction on ROA. Meanwhile, CAR has no significant effect and has a negative coefficient on ROA. The results of multiple linear regression analysis obtained the Adjusted R2 value of 0.945, this indicates that the independent variable contributes 94.5% influence on the dependent variable while the remaining 5.5% is influenced by other variables not examined in this research.</p> 2023-05-29T15:00:34+07:00 ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9290 THE ECONOMIC IMPACT OF NATIVE CHICKEN FARMING (NON-BREED) ON FAMILY INCOME (Study in Sojomerto Village, Reban District, Batang Regency) 2023-05-30T08:35:12+07:00 Rokh Eddy Prabowo eddybowo@gmail.com Bambang Sutejo bangjo.edmi@edu.unisbank.ac.id Agus Murdiyanto agusmur@edu.unisbank.ac.id <p>In rural areas, there are fewer and fewer native chicken (non-breed or free-range) businesses run by household units. In other words, even though other households no longer raise free-range chickens, there are still households that do. When they have free-range chickens, they have the potential to earn more money than many other households. Furthermore, according to febroni (kompas.com), the native chicken livestock business has become one of the most promising in recent years. Year after year, the demand for chicken meat grows because there are more and more restaurants and street stalls selling native chicken menus. This statement is backed up by https://bukukas.co.id, which claims that "native chickens have their own market segment that is growing.". This phenomenon is worth researching in order to gain scientific knowledge about various aspects, especially the economic aspects of their income and social analysis in social life.</p> <p>According to the findings of this study, internal strategic factors affecting the livestock business of native chickens (non-breed) include population, health, feed availability, and capital. Furthermore, it has a positive impact on family income that the business of raising native (non-breed) chickens has, namely as a source of income for the surrounding population and as a producer of animal protein for the community, as well as additional income for the family</p> 2023-05-30T08:34:22+07:00 ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9115 THE INFLUENCE OF LIQUIDITY, SOLVENCY, PROFITABILITY, AND COMPANY SIZE ON STOCK PRICES 2023-06-15T10:44:27+07:00 Afrilia Nola Hestiatay nolatahan44@gmail.com zaky Machmuddah zaky.macmuddah@dsn.dinus.ac.id Natalistya TAH natalistya.tah@dsn.dinus.ac.id <p><em>Providing empirical evidence regarding liquidity, solvency, profitability, firm size on stock prices is the purpose of this research. Secondary data through the collection of financial statements of energy companies for 2017-2021 obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) and the Indonesia Finance Market (www.finance.yahoo.com) are data used in research. Using data in the form of company financial statements and company stock prices. The sampling technique used was purposive sampling. Path analysis with WarpPLS 7.0 software as the analysis tool is applied. With the results of the observation is the effect of liquidity, profitability, and company size with stock prices, however, solvency has no effect on stock prices.</em></p> 2023-06-15T10:37:35+07:00 ##submission.copyrightStatement## https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/9388 IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE PRINCIPLES IN VILLAGE FUND MANAGEMENT IN TENGGAK VILLAGE GOVERNMENT, SIDOHARJO, SRAGEN 2023-08-18T11:11:49+07:00 Diego Wardana Putra alvianita.gunawan@polines.ac.id Mohammad Hasanudin alvianita.gunawan@polines.ac.id Alvianita Gunawan Putri alvianita.gunawan@polines.ac.id <p style="font-weight: 400;"><em>This&nbsp; study&nbsp; aims&nbsp; to&nbsp; describe&nbsp; and&nbsp; analyze&nbsp; the&nbsp; principles&nbsp; of&nbsp; Good&nbsp; Corporate Governance in managing village funds at the Tenggak Village Government, Sidoharjo District, Sragen Regency. This type of research uses a descriptive method with a qualitative approach. This&nbsp; research&nbsp; design&nbsp; is&nbsp; considered&nbsp; as&nbsp; the&nbsp; most&nbsp; suitable&nbsp; application&nbsp; to&nbsp; explain&nbsp; the&nbsp; good governance&nbsp; principles&nbsp; in&nbsp; the&nbsp; Tenggak&nbsp; Village&nbsp; government&nbsp; in&nbsp; depth&nbsp; according&nbsp; to&nbsp; the&nbsp; actual phenomena.&nbsp; Data&nbsp; collection&nbsp; techniques&nbsp; carried&nbsp; out&nbsp; containe&nbsp; of&nbsp; interviews,&nbsp; observation&nbsp; and documentation.&nbsp; The&nbsp; results&nbsp; of&nbsp; this&nbsp; study&nbsp; indicate&nbsp; that&nbsp; the&nbsp; principles&nbsp; of&nbsp; responsibility, independence, and justice have been applied properly. Therefore the principle of transparency has not been applicated properly and the principle of accountability has not met the existing research indicators. The final result indicated that the principles of good corporate governance have&nbsp; not&nbsp; been&nbsp; implemented&nbsp; properly&nbsp; in&nbsp; village&nbsp; fund&nbsp; management&nbsp; in&nbsp; Tenggak&nbsp;village governance.</em></p> 2023-08-18T11:08:16+07:00 ##submission.copyrightStatement##