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All Journal International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains
Suwedy
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palu
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Kinerja Penyaluran Kredit Berbasis Rasio Keuangan pada Bank Pembangunan Daerah di Bursa Efek Indonesia: Performance of Credit Distribution Based on Financial Ratios at Regional Development Banks on the Indonesia Stock Exchange Suwedy
Jurnal Kolaboratif Sains Vol. 7 No. 8: Agustus 2024 - Jurnal Kolaboratif Sains (JKS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i8.5955

Abstract

Tujuan penelitian ini yaitu untuk menganalisis kinerja keuangan pada Bank Pembangunan Daerah yang terdaftar di Bursa Efek Indonesian periode 2018-2020 menggunakan rasio keuangan dengan pendekatan deskriptif kuantitatif. Pengumpulan data menggunakan laporan keuangan tahunan yang dipublikasikan melalui masing perbankan pada 3 bank daerah. Berdasarkan hasil penelitian menunjukan bahwa kinerja keuangan pada Bank Pembangunan Daerah yang terdaftar di BEI periode 2018-2020 dilihat dari rasio Non Performing Loan (NPL) selama periode 2018-2020 bank daerah BJBR dalam kondisi kinerja sangat baik, bank daerah BJTM kondisi kinerja baik dan bank daerah BEKS kondisi kinerja cukup baik, maka bank daerah BJBR memiliki kinerja NPL yang unggul daripada BPD lainnya. Rasio Loan to Deposito Ratio (LDR) bank daerah BJTM kinerja sangat baik pada periode 2018-2020, bank daerah BJBR selama periode 2018-2020 dalam kondisi kinerja cukup baik dan bank daerah BEKS selama periode 2018-2020 terjadi fluktuasi pada rasio LDR bahkan menjadi kondisi tidak baik pada periode 2020 dari cukup baik periode 2019, artinya bank daerah BJTM memiliki kinerja LDR yang unggul daripada BPD lainnya. Rasio Return On Assets (ROA) selama periode 2018-2020 bank daerah BJTM dan BJBR dalam kondisi kinerja sangat baik, dan bank daerah BEKS selama periode 2018-2020 dalam kondisi tidak baik, artinya bank daerah BJTM dan BJBR memiliki tingkat laba yang diharapkan. Sedangkan BEKS kategori rugi.
The Role of Environmental Accounting in Encouraging Corporate Sustainability: Literature Review Mutmainah; Suwedy
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 6 No. 1: January 2024 - International Journal of Health, Economics, and Social Sciences (IJHESS
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v6i1.4649

Abstract

This research aims to delve into the role of environmental accounting as a driver of corporate sustainability using a qualitative approach and literature review method. Secondary data is derived from relevant studies, and data analysis employs the literature review prism with filtering based on title, feasibility, and inclusion criteria. Findings indicate that green innovation influences environmental management accounting (EMA), subsequently affecting corporate value. The study also highlights the positive impact of using green accounting in incorporating environmental costs into the financial results of company operations. Furthermore, the relationship between coercive pressure and EMA adoption varies based on firm size, and environmental information disclosure has a direct positive impact on corporate financial performance. Implications of the research encompass both practical and conceptual recommendations. Practically, companies can leverage green innovation to reinforce environmental accounting and enhance corporate value. Additionally, understanding that firm size moderates the relationship between coercive pressure and EMA adoption can assist companies in tailoring their strategies to specific contexts. Conceptually, the study contributes to environmental accounting literature by affirming that the integration of green accounting can improve corporate financial performance.
The Influence of Budget Management and the Internal Audit Unit on the Effectiveness of Asset Management at the Youth and Sports Office of Sigi Regency Nur Syafira Sahido; Burhanuddin; Suwedy; Ali Supriadi
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 3: July 2026 - International Journal of Health, Economics, and Social Sciences (IJHESS)
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i3.11975

Abstract

The purpose of the study is to find out and analyze the influence of budget management and internal supervision units on the effectiveness of asset management at the Sigi Regency Youth and Sports Office. The analysis tool in this study uses multiple regression. The results of the study obtained F_{count} were 11.344 while the value of F_{Table} ( α 0.05), numerator = 2 and denumarator = 29 was 1.699. So F_{count} > F_{Table} ( α 0.05) thus, Ho is rejected and Ha is accepted. The results of the rejection of Ho's hypothesis show that the existing evidence supports an alternative hypothesis, namely Ha, which states that there is an influence of Budget Management and Internal Oversight Units together on the Effectiveness of Asset Management at the Sigi Regency Youth and Sports Office.
Co-Authors Ali Supriadi Burhanuddin Burhanuddin Mutmainah Nur Syafira Sahido