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Studi Evaluasi Kinerja Keuangan PT Bank Central Asia Tbk Selama 2015-2024 Utami, Fiesty; Tanjung, Akbar; Supriadi , Adih; Sari, Anita
Jurnal Ekonomi dan Kewirausahaan West Science Vol 3 No 03 (2025): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v3i03.2441

Abstract

Penelitian ini menganalisis kinerja finansial Bank Central Asia menggunakan kriteria EAGLES dari tahun 2015-2024. Metode yang dipakai adalah deskriptif kuantitatif dan menggunakan data sekunder. Metode EAGLES menilai kinerja finansial melalui berbagai rasio, yaitu Return on Asset (ROA), Return on Equity (ROE), Non Performing Loan (NPL), dan Deposit Growth Rate (DGR). Hasil penelitian menunjukkan rasio ROA dan ROE masing-masing dengan rata-rata 3,85% dan 17,92%, serta rasio NPL rata-rata 1,55%. Rasio laju pertumbuhan DGR sebesar 9,83%. Hal tersebut menunjukkan bahwa kinerja finansial Bank Central Asia tergolong baik hinnga sangat baik, meskipun rasio DGR menunjukkan hasil fluktuatif yang cenderung menurun.
The Implementation of Management to Improve the Quality of Learning in Islamic Religious Education at the Private Aliyah Madrasah YPIPL Gunung Tua Padang Lawas Utara Tanjung, Akbar; Zulhamri, Zulhamri; Harahap, Aidul Azhari
Fahmina: Jurnal Pendidikan Islam Vol 2, No 2 (2025)
Publisher : UIN SYEKH ALI HASAN AHMAD ADDARY PADANGSIDIMPUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/fahmina.v2i2.16518

Abstract

One of the efforts to improve the quality of Islamic Religious Education is to improve all aspects of education implementation, including management which includes planning, supervision, staffing, and professionalism. This study aims to examine the implementation of PAI learning quality improvement management at MAS YPIPL Gunung Tua Padang Lawas Utara, as well as identify obstacles in its implementation. This research is a descriptive qualitative research using observation, interview, and documentation techniques. The results of the study show that madrasah heads play an important role in the implementation of learning activities, the improvement of work programs, and school activity guidelines. Quality improvement efforts include management, educators, finance, curriculum, learning processes, and facilities and infrastructure. Internal obstacles include a lack of synergy in the implementation of the program, while external obstacles are in the form of low understanding from schools, stakeholders, weak cooperation, and lack of teacher training.
Post-COVID Corporate Financial Reports: Adapting to New Challenges and Emerging Regulations Tanjung, Akbar; Hidayat, Muhammad
Management Studies and Business Journal (PRODUCTIVITY) Vol. 1 No. 5 (2024): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/jjd7b528

Abstract

In the post-COVID-19 context, corporate financial reporting practices are undergoing significant transformation to face new global economic challenges. This research aims to understand the adaptation of financial reporting practices in facing post-pandemic conditions, with a focus on new strategies implemented by companies to maintain transparency and relevance of financial information. Through a systematic review of academic literature, research results show that many companies are adopting new technologies, improving financial risk analysis, and strengthening corporate governance to respond to regulatory changes and dynamically changing market needs.
The Effect of Depth, Frequency, and Stakeholder Engagement in Sustainability Reports on the Financial Performance of Service Companies in the Special Region of Jakarta Tanjung, Akbar; Afifah, Nurul
West Science Business and Management Vol. 2 No. 02 (2024): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v2i02.1001

Abstract

This quantitative study investigates the relationship between sustainability reporting practices and financial performance among service companies operating in the Special Capital Region of Jakarta. The research examines the effects of depth, frequency, and stakeholder involvement in sustainability reports on financial performance metrics, using Structural Equation Modeling with Partial Least Squares (SEM-PLS) analysis. Data collected from 180 service companies are analyzed to assess the extent of sustainability reporting practices and their impact on financial performance. The findings reveal significant positive relationships between sustainability reporting practices and financial performance, highlighting the importance of robust sustainability reporting in enhancing organizational performance. The study contributes to both academic literature and practical insights by elucidating the mechanisms through which sustainability reporting practices can drive financial success in service companies.