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Pengaruh Diversifikasi Kredit terhadap Risiko Kredit dan Profitabilitas Pada Bank Pembangunan Daerah di Indonesia Allanda, Mohammad Reza; Arisyahidin, Arisyahidin; Mega Hastuti, Sri Wahyu
Otonomi Vol 24 No 2 (2024): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v24i2.6295

Abstract

Regional Development Banks have a role in supporting the economy of a region, namely as an access provider of capital for individuals and business entities in the form of credit. In carrying out the intermediation function, banks are required to apply the principle of prudence in distributing credit to debtors. One of the current issues is that there has been a shift in BPD's business strategy, which previously relied on the consumer credit sector, but is now starting to shift to the productive sector. This cannot be separated from the credit distribution diversification strategy so that it is more optimal and does not rely on just one sector. This research will test whether credit diversification has an effect on credit risk and profitability at Regional Development Banks (BPD) in Indonesia. This research uses a quantitative research approach. The data used in this research is secondary data from financial reports released by BPD for the 2020-2023 period. The population in this research is the Regional Development Banks in Indonesia, namely 27 banks. The sampling of companies in this research used a purposive sampling method, resulting in a sample of 22 banks. The results of the research show that credit diversification has a negative and significant influence on credit risk variables. In addition, credit diversification has a positive and significant influence on the profitability variable (ROA).
Pengaruh Disiplin, Motivasi Kerja Dan Kerjasama Tim Terhadap Kinerja (e-Kinerja) DiKantor Polsek Ngantru Kabupaten Tulungagung Sumaji, Sumaji; Arisyahidin, Arisyahidin; Rusandy, Deby Satyo
REVITALISASI : Jurnal Ilmu Manajemen Vol 13 No 2 (2024): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v13i2.6451

Abstract

The purpose of this research is to know and analyze the influence of discipline, the team work and cooperation on performance in ( e-kinerja ) Ngantru Police Tulungagung District. This study using descriptive quantitative methods. With a population and those members of the Police Ngantru District Tulungagung totaling 28 respondents. A method of collecting the data using a questionnaire, literature and methods of observation field. While the data analysis using analysis linear regression. The results of this study show that discipline, work motivation and teamwork against performance (e-kinerja). It is supported by the result of r square or coefficient determination (KD ) shows 83.8 % so interpreted if variable X1 (work discipline ), X2 (work motivations) and X3 (team cooperation ) have a contribution of 83.8 % to variable Y the performance (e-kinerja ) and 16.2% others are influenced by other factors besides variable X. In addition, in the f count 18,077 receive is worth of 0,000 sig. Thus showing that the f count greater than f table or 18,077 > 2,99 with the sig 0,000< 0,05 Thus received hypothesis, while on the outcome of the t known for partial that discipline, the team work and cooperation on performance ( e-kinerja ) Ngantru Police Officer At Tulungagung District.
Implementasi Enterprise Risk Management pada Proyek-Proyek Strategis Daerah oleh Inspektorat Daerah Kota Blitar Indarti, Ratih Dewi; Arisyahidin, Arisyahidin
REVITALISASI : Jurnal Ilmu Manajemen Vol 13 No 2 (2024): REVITALISASI : Jurnal Ilmu Manajemen
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/revitalisasi.v13i2.6457

Abstract

The government's internal oversight apparatus has a strategic role in supporting and strengthening the effectiveness of the internal control system in order to ensure effective, efficient, and accountable governance. Blitar District Inspectorate, in its role as Quality Assurance, is able to bring the Government of Blitar to the Warrant Opinion Without Exclusion (WTP) for 13 consecutive times from BPK RI on inspection of the Financial Report of the Regional Government (LKPD). However, in the implementation of the duties and maintenance of the government, there are still findings and recommendations of the results of inspection from BPC RI as well as BPKP and other APIPs that are included in the Examination Results Report. This descriptive qualitative research was conducted aimed at studying the implementation of enterprise risk management in the Blitar District Inspectorate and conducting an analysis of the factors that are inhibiting the supervision of the inspectorate as an APIP in order to strengthen the control of the risk of fraud on strategic projects in Blitar City. The results of the research showed that the Inspectorates of Blitar Region Inspection have implemented Enterprise Risk Management (ERM) in the supervision of the strategic project of the City of Blitar in five (5) aspects of the ERM. Nevertheless, based on the observation data, interviews, and documentation, there are still challenges faced by the Blutar District Inspection in its task of supervising and managing the risk of the strategic projects of the city of Blitar.
ANALISIS TINGKAT KESEHATAN BANK DENGAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL (STUDI PADA PT. BANK MEGA, TBK) Rahmawati, Feriana Binti; Arisyahidin, Arisyahidin; Askafi, Eka
Commodities, Journal of Economic and Business Vol. 1 No. 4 (2021): April 2021
Publisher : FKDP (Forum Komunikasi Dosen Peneliti)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the level of bank’s health at PT. Bank Mega, Tbk seen from the risk profile, good corporate governance, earnings, and capital factors during the period of 2014 to 2018. The data analysis method in this study is a descriptive analysis with a quantitative approach. The results of data analysis can be explained that the bank’s health level at PT. Bank Mega, Tbk based of the risk profile factor shows that the majority of NPLs are predicated as healthy and LDR banks are considered to be very healthy. The good corporate governance factor shows the bank titled as good. The earning factor shows that the majority of bank ROA has a very healthy predicate and bank NIM has fluctuated from a healthy predicate to a very healthy predicate for three years and returned to healthy predicate in 2018. Capital factor shows a bank CAR is more than 12% which has a very healthy predicate. So the assessment of the level of bank’s health at PT. Bank Mega, Tbk seen from the risk profile, good corporate governance, earnings, and capital factors during the period of 2014-2018 included into the Very Healthy category.
EMPLOYEE WORK DICIPLINE AT PT. BRUNSIA SAMUDRA TULUNGAGUNG Luklukah, Binti; Arisyahidin, Arisyahidin; Askafi, Eka; Mulyaningtiyas, Ratna Dewi
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.961

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Work discipline is the willingness and awareness of employees to obey and comply with the regulations and norms that apply within the company. The aim of this research is to analyze employee work discipline at PT. Brunsia Samudra Tuluanggung. The research method is qualitative. The location of the research was at PT. Brunsia Samudra is domiciled in Kalipakis Hamlet, RT. 001 RW. 002 Pucung Lor Village, Ngantru District, Tulungagung Regency, research time was January - February 2025, data collection in this study used primary data, namely interviews, documentation, observation and secondary data, namely data taken from PT. Brunsia Samudra. There were 7 informants in this study, namely commissioners, operators, administration and verifiers, administration, operator assistants, data analysis using qualitative analysis. The results of this research are the discipline aspect. This research states that the level of employee discipline in the attendance aspect is quite good, although there are obstacles because some employees are still in college, this can be overcome by arranging work schedules so that employee tasks can be completed efficiently. OK, then the employee's punctuality is quite good, although the problem is that some employees are quite far between where they live and the office. This can be overcome by coaching and giving rewards to disciplined employees.
THE EFFECT OF EARNINGS MANAGEMENT, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Sholekah, Masrurotus; Arisyahidin, Arisyahidin; Mutiara*, Nisa
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.972

Abstract

The study analyzed companies listed in the LQ45 index (IDX) in the 2021-2023 period, and met the research criteria. A total of 84 samples with three periods of financial statements from 28 companies have been received. Using quantitative methods in research, and multiple regression analysis as an analysis tool. The conclusion of this study is that profit management does not affect tax avoidance. Leverage and Capital Intensity affect tax avoidance.
Pengaruh Personal Selling dan Word of Mouth terhadap Keputusan Pembelian Pestisida Toko Wahyu Tani Oktaviani, Karina; Talkah, Abu; Arisyahidin, Arisyahidin
Manajemen Agribisnis: Jurnal Agribisnis Vol 25 No 2 (2025): Manajemen Agribisnis: Jurnal Agribisnis
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/agribisnis.v25i2.7742

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Agriculture plays a crucial role in food security, particularly in food provision. One major challenge faced by farmers is pest and disease attacks that threaten crop yields. Pesticides are widely used to mitigate these threats. Agricature Store Wahyu Tani, a pesticide retailer operating for over 30 years, provides various pesticide products from well-known brands. Amid increasing competition, the store continues to adapt, relying on personal selling and word-of-mouth (WOM) strategies to influence farmers' purchasing decisions. This study examines the impact of personal selling and WOM on pesticide purchasing decisions at Agricature Store Wahyu Tani. Using purposive sampling, 60 customers were surveyed through questionnaires. Multiple linear regression analysis reveals that both personal selling and WOM positively influence purchasing decisions, both individually and simultaneously. The result of the analysis using IBM SPSS Statistic 27 showed the R-square value of 0.780 indicates that 78% of the variability in purchasing decisions is explained by these variables. The linier regression analysis result of Y = 6.325 + 0.641X1+ 0.402X2 and the The F-value (100.883) > F-table (3.16).
Capital Structure and Sustainability Performance: Leverage Modification through Equity Disaggregation Arisyahidin, Arisyahidin; Kusuma, Marhaendra; Ahamad, Abdul Hadi Bin; Nunes, Mariano
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.13643

Abstract

This study investigates the impact of capital structure on sustainability performance, with operating performance and earnings management acting as moderating variables. Capital structure is measured using the debt-to-equity ratio, considering total equity and equity attributable to each owner. The analysis is based on financial statement data and ESG scores from 921 companies across 11 Asian countries, covering 2,763 firm-year observations between 2020 and 2024. Moderated regression analysis was applied to test the hypotheses. The findings show that capital structure positively affects sustainability performance, with operating performance strengthening this relationship and earnings management weakening it. These patterns remain consistent during and after the COVID-19 pandemic and are confirmed when alternative measures are used. The theoretical implications highlight the importance of equity disaggregation, supporting the presentation of attributable equity in leverage calculations when assessing its effect on sustainability performance, alongside the moderating roles of operating performance and earnings management. The originality of this research lies in modifying the leverage calculation by disaggregating equity according to the attributable equity policy and examining its influence on sustainability performance, while also testing the moderating effects of operating performance and earnings management.
Analisis Etos Kerja Asn Berakhlak Terhadap Kinerja Pegawai Azizah, Luluk; Arisyahidin, Arisyahidin
Otonomi Vol 25 No 2 (2025): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v25i2.8045

Abstract

Civil Servants (ASN) play a strategic role as implementers of public policy, contributing significantly to the success of bureaucracy, public service delivery, and national development. Law Number 5 of 2014 underscores the duties of ASN in public service, governance, and development, thereby requiring them to possess high levels of competence, integrity, and work ethic to realize good governance. To support this, the government has established the Core Values of ASN, known as BerAKHLAK, which consist of: Service-Oriented, Accountable, Competent, Harmonious, Loyal, Adaptive, and Collaborative. These core values serve as the foundation for cultivating a positive work ethic, which in turn drives productivity and employee responsibility, ultimately influencing performance. A quantitative study was conducted involving 37 ASN employees in the General Affairs Division of the Regional Secretariat of Blitar Regency. The objective was to analyze the relationship between work ethic, grounded in BerAKHLAK values, and employee performance in the division. The results of hypothesis testing using linear regression analysis revealed a significant influence of work ethic on employee performance, with a significance value of 0.000 and a t-value of 7.681. These findings highlight the importance of strengthening a work ethic based on BerAKHLAK values to enhance ASN performance, which is essential for organizational advancement and improved public service delivery.
Fungsi Manajemen POAC pada Literasi Kopi UPT Perpustakaan Proklamator Bung Karno Purwanto, Hery; Arisyahidin, Arisyahidin
Otonomi Vol 25 No 2 (2025): Otonomi
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/otonomi.v25i2.8031

Abstract

The library is not only a center of information resources but also a place for self-transformation into a socio-cultural hub by empowering and democratizing the community and local populations in an effort to improve public welfare. "Coffee Literacy" is one of the social inclusion programs of the UPT Proklamator Bung Karno Library, conducted in the form of a three-day workshop. It includes theoretical and practical materials about barista skills, attended by participants from the Greater Blitar area who are either already involved in or interested in learning about the coffee industry business. This qualitative research, using a case study strategy, was carried out through data collection methods such as interviews, observation, and focused group discussions to analyze the POAC (Planning, Organizing, Actuating, Controlling) management and to identify challenges and find solutions to optimize the management of the Coffee Literacy program. The results of the study show that the POAC analysis of the Coffee Literacy program indicates: Planning: The concept and technical implementation of Coffee Literacy has been partially achieved, and fully achieved in terms of the objectives, location, timing, and actors involved in the program. Organizing: The planning and development to achieve the program’s goals have not yet been achieved. Resource allocation has been partially achieved, while task delegation and assigning responsibilities have been accomplished. Actuating: Two indicators — staffing and motivating — have not yet been achieved. Controlling: This consists of four indicators — setting implementation standards, determining performance metrics, measuring actual performance and comparing it with standards, and taking corrective actions when deviations occur — none of which have been achieved. From year to year, Coffee Literacy has met the targets set by the Social Inclusion Team of UPT Proklamator Bung Karno Library, which are still limited to participant quotas and have not referred to specific goals and measurable performance indicators (Key Performance Indicators/ KPIs). This has led to several implementation complaints, including technical issues such as delays in the event schedule, diverse levels of participants’ knowledge about coffee, and a mismatch between practice equipment and the large number of participants. It also results in content being perceived as less relevant to current issues in the coffee industry, presentations considered monotonous, and the absence of practical modules that can serve as guides for running a business in the coffee industry
Co-Authors Aang Dwi Saputro Abu Talkah Abu Talkah Abu Talkah Abu Talkah Abu Talkah Adhalifatu, Adhalifatu Agus Setiawan Agus Triwanto Ahamad, Abdul Hadi Bin Ahmad Muzakki Alfaqih Ahmad Syaifudin Zuhri Akhmad Hery Setyadi Allanda, Mohammad Reza Anita Pradnasari Dewi Anneke Novia Anggraini Arief Andi Wijaya U.D. Arovia Devi Cahyanti Arum Cahya Kusuma Aswahyuddin H Atik Trisnaningsih Atik Trisnaningsih Azizah, Luluk Azmi, Shamad Hasanul Baehaki, Imam Bahiyya, Faridatul Bakti, Setia Kurniawan Bambang Dwi Handoyo Daroini, Ahsin Dewi Virgiaswari Diana Widiasari Edi Subiyantoro Eka Askafi Eko Retnoningsih Eko Santoso Esti Widasih Eva Kartikasari Eva Widiarti Feriana Binti Rahmawati Fina Fitriani Fitrianasari, Fitrianasari Hastuti, Sri Wahyuni Mega Hery Purwanto Ilham Imaduddin Ilham Imaduddin Ilhamsyah Ilhamsyah Imam Baehaki Indah Purwati Indari Umayah Indarti, Ratih Dewi Karina Oktaviani Khafifi, Imam Khakam Kusprihandini Kusprihandini Kustiningrum, Brigifa Kusuma, Marhaendra Lila Fristinaningrum Luklukah, Binti Lutfianan Nur Azizah Luthfiana, Ainul M. Fuad Hasan M. Naim Musafik M. Nuruddin Umar Mahardhika, Ginanjar Galang Mega Hastuti, Sri Wahyu Melany Pilatusalim Mimin Dwi Jayanti Mo Syaroni Mohammad Naim Musafik Mohammad Naim Musyafik Muawanah Muawanah Mujiono, Bambang Mukarromah, Niswatul Mulyaningtyas, Ratna Dewi Mutiara*, Nisa Mutiara, Nisa Nasrudi, Nasrudi Nevia Octi Nilasari Nisa Mutiara Nufus, Farazia Hayatu Nunes, Mariano Nurul Latifah Peni Wulandari Puspitaningrum, Yuliawati R, Deby Santyo Rahmawati, Feriana Binti Rani Rachmawati Ratna Dewi Mulyaningtiyas Reti Nurhabibah Richa Rochmani Rusandy, Deby Santyo Sandia Eka Efilia Septiani, Avita Risky Dwi Sholekah, Masrurotus Sonny SM Laksono Sonny Subroto Maheri Laksono Sri Wahyuni Mega Hastuti Srikalimah, Srikalimah Sukma, Dyah Ayu Sumaji Sumardji Sumardji Sumarji Sumarji Supriyono Supriyono Sururin Khariroh Susanti, Titin Suwasono, Edy Taufiq Bimo Nugroho Teguh Sukanto Titik Winarti Tutus Sumariyani Verananda, Vidiatama Octa Wahyu Krisna Junaidhy Widadari, Ningsih Yaqin, Mohammad Nurul Yohana Nilasari Yuriasari*, Indari Zulfiana, Nabilah