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All Journal Jurnal Riset Akuntansi Kontemporer Return : Study of Management, Economic and Bussines PERFECT EDUCATION FAIRY
Muhammad Yusuf
Universitas Negeri Jakarta, Indonesia
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Other

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The Effects of Risk and Credit Growth on the Stability of Regional Development Banks Permata Eunike Roulina; Adam Zakaria; Muhammad Yusuf
Return : Study of Management, Economic and Bussines Vol. 5 No. 4 (2026): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v5i4.451

Abstract

Bank stability plays a crucial role in maintaining financial cooperation functions and supporting regional financial systems resilience Regional Development Banks (RDBs) in Indicators serve as key institutions in regional financing economic activities. Therefore, their stability is closely related to risk management and credit intermediation performance. This study aims to examine the effect of liquidity risk, credit risk, operational risk, profitability risk, and credit growth on the stability of Regional Development Banks in Indicators Banking risks are proxied by Loan to Deposit Ratio (LDR), Non- Performing Loans (NPL), Operating Expenses to Operating Income (BOPO), and Net Interest Margin (NIM), when bank stability is measured using the Z- score indicator This study employs a quantitative approach with regional Development Banks as the unit of analysis over the 2020–2023 period Panel data analysis is applied to evaluate both partial and simultaneous effects of the independent variables on bank stability. Thie results indicates that banking risk varies affect bank stability differently NPL and BOPO negatively influence bank stability, while NIM has a positive and significant effect LDR, representing financial intermediation and credit growth activities contributions to bank stability within the simultaneous model Collectively LDR, NPL, BOPO, and NIM significantly influence the stability of Regional Development Banks. The findings highlight the importance of integrated risk management and balance credit expansion strategies to maintain sustainable stability in regional banking institutions
Determination of Hedging Decisions for Public Companies Registered on the Jakarta Islamic Index in 2019-2022 Frisca Novia Sukmawati; Muhammad Yusuf
PERFECT EDUCATION FAIRY Vol. 1 No. 4 (2023): PERFECT EDUCATION FAIRY
Publisher : PT. Batari Edu Calya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/pef.v1i4.830

Abstract

Transactions involving different currencies when companies do international trade can create financial risks caused by changes in the exchange rate of a currency. To overcome this risk, company can do hedging. The purpose of this study to examine the effect of leverage, liquidity, and profitability on hedging decisions. The data used in this study is secondary data obtained from the annual financial statements of companies listed on the Jakarta Islamic index. Sampling using purposive sampling method. The number of samples in this study were 7 companies that met the criteria. The data analysis method used is logistic regression with the SPSS application. The test results show that leverage, liquidity, and profitability have a no effect on hedging decisions.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Ayatulloh Michael Musyaffi; Hera Khairunnisa; Wahyu Wastuti; Unggul Purwohedi; Muhammad Yusuf; Rochma Sudiati; Christian Wiradendi Wolor; Maulana Amirul Adha
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.
Co-Authors Adam Zakaria Ayatulloh Michael Musyaffi Christian Wiradendi Wolor Frisca Novia Sukmawati Hera Khairunnisa Maulana Amirul Adha Permata Eunike Roulina Rochma Sudiati Unggul Purwohedi Wahyu Wastuti