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All Journal Jurnal Akuntansi Indonesia Journal of Applied Finance & Accounting Journal The Winners JUTRIANCE JURDIASRA
Agustinus Winoto
Accounting Department, School of Accounting, BINUS University
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Impact of Liquidity, Ownership, Global Financial Crisis, and Capital Adequacy Ratio on Indonesian Banking Profitability Period 2007-2016 Agustinus Winoto; Yosman Bustaman
The Winners Vol. 21 No. 1 (2020): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v21i1.6012

Abstract

The purpose of the research was to analyse the effect of liquidity, ownership, and global financial crisis on Indonesian Banking profitability. The research focused on conventional bank exclude sharia-bank and rural bank/BPR, owned by foreign-party, local-party or mixed-party, period 2007 to 2016. Data were retrieved from Indonesia Bank regulator which is Otoritas Jasa Keuangan’s website. For liquidity, liquidity ratio, loan to funding ratio, and cash ratio were used. Meanwhile ownership and global financial crisis used dummy variable. The research divided bank to foreign and mixed party, and local bank in the years of crisis that were 2008 and 2009. Ordinary Least Square method were used with Net Interest Margin as dependent variable, a control variable, and capital adequacy ratio. The result finds that there is no significant connection between liquidity and ownership on profitability, while crisis has significant connection on profitability. 
THE IMPACT OF BIG DATA ON FINANCIAL REPORTING Agustinus Winoto; Meiryani Meiryani; Reyhan Reyhan
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.9004

Abstract

Big data analytics can influence financial accounting by collecting, recording, and managing data and preparing financial reports. Big data provides convenience and speed of access to transaction data streams. By using big data, accountants in an organization can access transaction information more quickly and can work on large-scale transactions. This study aims to examine the influence of big data on financial reporting with Quantitative Evidence from Indonesia. This research uses quantitative methods. The data used in this study are primary data obtained from the study subject in the form of a questionnaire. The data obtained is processed using SPSS 25. The results of the hypothesis test stated that the analysis of big data has an effect on the quality of the report. This means big data technology as a resource internally owned company can improve the company's financial performance.
Integration of AI and Auditors’ Cognitive Abilities: The Effects of A Questioning Mind and Suspension of Judgment on Audit Judgment Agustinus Winoto; Darusalam Darusalam
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.29-48

Abstract

DETERMINASI FAKTOR INTERNAL–EKSTERNAL TERHADAP NILAI PERUSAHAAN TAMBANG DI INDONESIA Anugerah Chresna Putra Sinulingga; Agustinus Winoto
Jurnal Trial Balance Vol. 3 No. 2 (2025)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.189

Abstract

This study investigates the impact of liquidity, firm age, return on assets (ROA), debt-to-equity ratio (DER), firm size, and Gross Domestic Product (GDP) growth on firm value, measured by Tobin’s Q. The research focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Panel data regression analysis is employed using EViews software, preceded by descriptive statistics, multicollinearity, autocorrelation, Chow, and Hausman tests to determine the most appropriate model. The findings reveal that only firm age has a negative and significant influence on firm value. This suggests that as companies become older, their market value relative to book value tends to decrease, reflecting a decline in investor perceptions of their growth prospects. In contrast, liquidity, ROA, DER, firm size, and GDP growth show no significant effect on Tobin’s Q. These results underscore the relevance of firm age as a key consideration in both investment decision-making and corporate management strategies.
Pelatihan Budgeting sebagai Strategi Penguatan Kapasitas Finansial bagi Pekerja Migran Indonesia di Singapura Agustinus Winoto
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.165

Abstract

Indonesia, being one of the most populous nations globally, has dispatched a considerable amount of its workforce overseas, commonly referred to as Indonesian Migrant Workers (PMI). These workers significantly contribute to the Indonesian economy by the consistent remittances they transmit to their relatives domestically. Nonetheless, numerous migrant workers continue to possess an inadequate comprehension of effective financial administration, encompassing financial planning during their residence in Singapore and the attainment of long-term objectives in Indonesia. This community engagement program aims to enhance the financial literacy of migrant workers. The implementation technique involves direct lectures in Singapore addressing various critical issues, including fundamental budgeting ideas and the simulation of monthly spending while residing in Singapore. The results of this exercise demonstrate that an increasing percentage of Indonesian migrant workers have attained a superior comprehension of financial management. They may now build comprehensive budgets for their living expenses and remittances to Indonesia in a more organized fashion. Moreover, they have acquired the assurance to contemplate long-term goals through the financial resources at their disposal. Consequently, this financial literacy lecture program is considered essential for extension and implementation in other countries with a presence of Indonesian migrant workers.
Co-Authors Anugerah Chresna Putra Sinulingga darusalam darusalam Meiryani Meiryani Reyhan Reyhan Yosman Bustaman