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p-Index From 2021 - 2026
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All Journal Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Pendidikan Indonesia (Japendi)
Riskon Ginting
Politeknik Negeri Jakarta
Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Penataan Dan Penyimpanan Dokumen Perjalanan Dinas Di Lingkungan Bpkp Dalam Rangka Pembayaran Biaya Perjalanan Dinas Salwa Salwa; Anwar Mustofa; Mawarta Onida Sinaga; Ni Made Widhi Sugianingsih; Riskon Ginting
Jurnal Pendidikan Indonesia Vol. 6 No. 7 (2025): Jurnal Pendidikan Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/japendi.v6i7.8290

Abstract

This study aims to evaluate the organization and storage of official travel documents within the Financial and Development Supervisory Agency (BPKP) to ensure effective payment processes for travel expenses. A descriptive qualitative method was employed, collecting data through interviews, observations, and document review. Findings reveal key issues such as disorganized storage space, document duplication, and lack of integrated digital systems. As a result, verification and payment processes are time-consuming and error-prone. The discussion highlights that implementing electronic document management systems, staff training, and standardized procedures can accelerate payments while enhancing accountability and transparency. In conclusion, systematic and digitized document organization and storage at BPKP significantly streamline official travel expense payments.
The The Effect of Sustainable Financial Policy Implementation on Banking Performance in Indonesia Adilah Permananingrum; Riskon Ginting; Ahmad Sutanto; Arif Santoso; Husnil Barry
Jurnal Manajemen dan Kewirausahaan Vol. 14 No. 1 (2026): June (2026)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v14i1.17409

Abstract

The implementation of sustainable finance has become an important policy instrument in encouraging the transformation of the financial sector toward sustainable economic development. In Indonesia, Peraturan OJK No.51/POJK.03/2017 was introduced to strengthen the integration of environmental, social, and governance principles within the financial services industry, particularly the banking sector. However, empirical evidence regarding the impact of this policy on banking performance in emerging economies remains limited. This study aims to examine the effect of sustainable finance policy implementation on banking performance in Indonesia and to identify the mechanisms through which the policy affects bank performance. This study employs a quantitative approach using the Difference-in-Differences method on a sample of BUKU 3 and BUKU 4 banks in Indonesia during the 2015–2024 period. Banking performance is measured using Net Interest Margin. In addition, this study investigates the mediating role of green credit ratio and operational efficiency proxied by Operating Expense Ratio. The findings indicate that the implementation of sustainable finance policy has a positive and significant effect on banking performance. The results further show that the green credit ratio significantly mediates the relationship between policy implementation and bank performance. However, operational efficiency measured by BOPO does not show a significant mediating effect. The study concludes that sustainable finance policy implementation contributes positively to banking intermediation performance, particularly through the expansion of green financing. These findings suggest that sustainable finance is not only a regulatory obligation but also a strategic opportunity to improve banking performance in Indonesia.
Co-Authors Adilah Permananingrum Ahmad Sutanto Anwar Mustofa Arif Santoso Husnil Barry Mawarta Onida Sinaga Ni Made Widhi Sugianingsih Salwa Salwa