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Analisis Pengaruh Kinerja Keuangan terhadap Profitabilitas pada Bank Umum Konvensional di Indonesia Rizky , Shafira; Kemas M. Husni Thamrin; Muthia, Fida
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.922

Abstract

Conventional commercial banks have an important role in the Indonesian economy by being a pillar in raising and distributing funds and providing various financial services to the public, a deep understanding of the financial performance of these banks is related to their level of profitability. This study aims to analyze the effect of financial performance on profitability in conventional commercial banks in Indonesia during the period 2018-2022. The data used in this study was obtained from the Indonesia Stock Exchange (IDX) with a sample of 16 conventional commercial banks and used panel data regression analysis techniques. The results of the analysis show that Net Interest Margin (NIM) has a positive and significant influence on Return on Assets (ROA) and Operating Expenses and Operating Income (BOPO) has a negative and significant influence on ROA. However, the variables Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) did not have a significant effect on ROA in 16 conventional commercial banks in Indonesia during the study period.
Local government internal auditor stress and burnout: Supervisor support as a moderating variable Novriansa, Agil; Muthia, Fida
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 9 No. 2 (2023): JTAKEN Vol. 9 No. 2 December 2023
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v9i2.1247

Abstract

This study aims to empirically examine the direct relationship between stress arousal and burnout and the moderating effect of supervisor support on the relationship between the two dimensions experienced by local government internal auditors. This study uses an online survey method with a questionnaire. The sample for this study was 155 local government internal auditors from 17 City/Regency Government Inspectorate Provinces from Southern Sumatra. Based on the data analysis using SEM-PLS, the results of this study indicate that stress arousal is positively related to emotional exhaustion and depersonalization but not to reduced personal accomplishment. The results of this study also indicate that supervisor support is able to moderate the relationship between stress arousal and burnout. Supervisor support can reduce the effects of stress arousal on emotional exhaustion and depersonalization experienced by local government internal auditors and strengthen the effects of stress on personal accomplishment. Theoretically, this study supports the conservation of resources theory, which shows that supervisor support is a resource that acts as an effective coping strategy in reducing the effects of stress arousal and preventing burnout. The results also provide insights for policymakers to develop interventions for communication and monitoring based on personal conditions to improve interpersonal relations between supervisors and subordinates.
Peningkatan Literasi Keuangan pada Siswa SMA Melalui Edukasi Keuangan Muthia, Fida; Novriansa, Agil; Aryanto, Aryanto
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 3 (2023): Volume 7 Nomor 3 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i3.18087

Abstract

Financial literacy is a person's understanding and knowledge of financial concepts and risks and the ability to apply their understanding and knowledge in decision making that can improve welfare. A good level of financial literacy can avoid the public from the risk of financial fraud. Moreover, if it is associated with financial inclusion, the high level of financial literacy will result in high financial inclusion which in turn will have an impact on poverty eradication, increased development and financial stability. Therefore, it is important to conduct financial education to improve financial literacy. This community service aims to increase the financial literacy in high school students. The event participants were 32 high school students in Palembang and the activity was carried out by providing information about financial products. During the activity, participants were asked to answer two questionnaires; before and after presentation to assess the level of financial literacy. The results show that, providing financial education can increase financial literacy in students.