Dwi Cahya Widiyanata
Universitas Cahaya Surya, Kediri, Indonesia

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Pengaruh Melemahnya Nilai Tukar Rupiah Terhadap Tingkat Kesehatan Perbankan Syariah Widiyanata, Dwi Cahya
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to observe the effect of the devaluation of Indonesian Rupiah on the level of risk-based bank rating of Islamic Banking in Indonesia. There are four factors studied; they are capital, asset quality, earnings and liquidity. These four factors are outlined in seven dependent variable (the ratio of CAR, EAQ, NOM, ROA, ROA, STM and FDR) and one independent variable (foreign exchange rate). This study uses MANOVA (Multivariate Analysis of Variance) to determine the effect. The result shows that the devaluation of Indonesian Rupiah does not significantly affect the level of risk based-bank rating of Islamic Banking. Based on the tests of Between-subject effects, the devaluation of Indonesian Rupiah does not affect asset quality and liquidity factors of Islamic banking significantly. Meanwhile the capital and earnings factor are significantly influenced by the devaluation of Indonesian rupiah.Keywords:  foreign  exchange  rate,  risk-based  bank  rating  of islamic banking, capital, asset quality, earnings, liquidity, MANOVA
Institutional Perspectives On Intangible Assets In Performance Measurement: Toward A Conceptual Framework Of Value Creation Dwi Cahya Widiyanata; Endah Wulan Safitri
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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This study aims to develop a conceptual framework for measuring organizational performance by integrating institutional theory with the management of intangible assets. Traditional performance measurement systems primarily emphasize financial indicators and often fail to capture the strategic value created through knowledge, organizational culture, innovation, human capital, and stakeholder relationships. Using a qualitative conceptual approach based on an extensive review of the literature, this study synthesizes previous theoretical and empirical findings to explain how institutional pressures influence the recognition, management, and utilization of intangible assets in organizational value creation. The proposed framework highlights the interaction between institutional environments, organizational capabilities, and intangible resources as determinants of sustainable organizational performance. The model also emphasizes that legitimacy, governance, and strategic alignment strengthen the contribution of intangible assets to long-term competitiveness. This conceptual framework offers theoretical implications for extending institutional theory in performance measurement and provides practical guidance for organizations seeking to improve strategic decision-making through more comprehensive and value-oriented performance evaluation systems.