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All Journal JURNAL ECONOMIA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Econosains SINERGI: Jurnal Ilmiah Ilmu Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL VISIONIDA JURNAL AKUNIDA JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies MAGMA : JURNAL MAGISTER MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan JBMR: Journal of Business and Management Review Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Terapan Manajemen dan Bisnis International Journal of Research in Community Services International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Ekonomi dan Bisnis Center of Knowledge Journal Of World Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Rudence: Rural Development for Economic Resilience Utsaha: Journal of Entrepreneurship Jurnal Abdi Masyarakat Multidisiplin International Journal Administration, Business & Organization Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Return : Study of Management, Economic and Bussines Journal of Business, Social and Technology The Es Economics and Entrepreneurship The Es Accounting and Finance Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Kabar Masyarakat Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Prosiding Amal Insani Foundation IIJSE International Journal of Management and Business Applied Asian Journal of Management, Entrepreneurship and Social Science International Journal of Economics, Accounting, and Management Multidisciplinary Indonesian Center Journal Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat
Hari Gursida
Universitas Pakuan
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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From Risk Neutral to Risk Taker: A Case Study of Credit Risk Deterioration in Indonesian Regional Development Bank Thiar Cnur; Herdyana; Hari Gursida
International Journal Administration, Business & Organization Vol 7 No 2 (2026): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.26.757

Abstract

Regional development banks in Indonesia face increasing pressure to balance credit expansion and risk management. This study investigates the dynamics of credit risk deterioration and risk preference shifts at Bank BJB Bogor Branch during the 2020-2024 period. A qualitative descriptive approach with a case study strategy was employed, complemented by quantitative descriptive analysis. Data were collected through in-depth interviews with branch managers, credit analysts, and risk management officers, supported by internal financial reports, OJK publications, and relevant banking regulations. Risk preference was measured using the Risk Preference Index, Loan-to-Deposit Ratio, and Credit Expansion Rate, while credit risk was assessed through Non-Performing Loan ratios and Capital Adequacy Ratio. The results reveal three critical findings. First, the branch experienced a significant risk preference shift from risk neutral to risk taker category driven by aggressive credit expansion alongside declining third-party funds. Second, the MSME credit segment suffered catastrophic quality deterioration reaching an alarming non-performing level in the final observation year. Third, a structural funding vulnerability was identified as regional government deposits declined dramatically, forcing the Loan-to-Deposit Ratio to exceed the optimal threshold. The study concludes that high capital adequacy alone is insufficient to contain credit risk when aggressive expansion into high-risk segments is unsupported by proportional risk management capacity and disciplined post-disbursement monitoring.
THE WORK VALUES AS IDENTITY-ANCHORING MECHANISMS: Career Women in Mission-Driven Microfinance Institutions Nancy Yusnita; Doni Wihartika; Hari Gursida; Chih Seong SU
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

This study investigates how work values operate as identity-anchoring mechanisms that shape turnover intention among career women employed in microfinance institutions (MFIs). Rather than treating work values as static motivational preferences, the study conceptualizes them as identity-relevant cognitive frameworks that stabilize employment decisions in purpose-driven financial settings. A cross-sectional survey was administered to 800 employees working in microfinance institutions, 99.5% of whom were women. Work values were operationalized across three domains—personal, social–cultural, and organizational. Turnover intention was measured using multi-item Likert scales. Descriptive and comparative analyses were conducted to determine value salience and withdrawal cognition patterns. All work-value domains were strongly endorsed, with sociocultural values emerging as the most salient. Despite respondents’ relatively short organizational tenure and early-career status, turnover intention remained low. The findings suggest that socially embedded work values may function as identity anchors that mitigate withdrawal cognition in relational, mission-driven financial contexts. The cross-sectional and descriptive design constrains causal interpretation. Future research should test mediating mechanisms—such as meaningful work and identity integration—using longitudinal or structural modeling approaches. Retention strategies in microfinance organizations should emphasize purpose alignment, relational leadership, and structured identity development rather than relying predominantly on economic incentives. This study advances work value research by integrating identity theory with value congruence models and specifying gender-sensitive mechanisms within a female-dominated service sector
Determinants of Corporate Value with Earnings Management as Intervention Variables in Companies in the Industrial Sector for the Period 2019 to 2024 Hinka Lutfiah; Hari Gursida; Herdiyana
International Journal Administration, Business & Organization Vol 7 No 2 (2026): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.26.748

Abstract

This study aims to determine the influence of Debt to Equity Ratio, Return on Equity, and company size on the management of profit and company value. This study uses probability sampling with a targeted sampling technique; the sample used is 30 industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. This type of research is quantitative with descriptive statistics, panel data regression analysis, panel data regression test methods, hypothesis tests, classical assumptions, and Sobel tests, with data processing using EViews 12 software. This study shows that the Debt to Equity Ratio and Return on Equity have an effect on earnings management, and company size has no effect on earnings management. The Debt to Equity ratio and the size of the company affect the value of the company; the Return on Equity and earnings management have no effect on the value of the company. With earnings management as an intermediate variable, it is not possible to mediate the variables of Debt to Equity Ratio, Return on Equity, and company size to company value. The implications of this study emphasize the importance of managing capital structure and profitability in increasing the value of a company.
Market Perception versus Financial Performance: The Mediating Role of Price to Earnings Ratio in Explaining Stock Returns in the Non-Cyclical Consumer Sector Rina Rustikasari; Herdyana; Hari Gursida
International Journal Administration, Business & Organization Vol 7 No 2 (2026): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.26.753

Abstract

This study investigates the relationship between financial performance and stock returns by incorporating market perception through the mediating role of the price-earnings ratio (PER). Using panel data from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period, this research examines whether traditional financial ratios namely Current Ratio (CR), Debt-to-Equity Ratio (DER), Return on Assets (ROA), and Firm Size remain relevant in explaining stock returns. The study employs panel data regression and mediation analysis to explore both direct and indirect effects. The findings reveal that Current Ratio, Return on Assets, and Firm Size each have significant direct effects on both PER and stock returns, while Debt-to-Equity Ratio does not. PER also plays a partial mediating role, transmitting the effect of Current Ratio, Return on Assets, and Firm Size on stock returns. These results indicate that market perception adds an explanatory layer on top of company fundamentals rather than replacing it, suggesting that both channels jointly shape investor behavior in this sector. This study contributes to the literature by providing empirical evidence from an emerging market context, emphasizing that stock returns are not solely driven by financial performance but are also shaped by behavioral and market-based factors. The findings imply that investors should integrate both fundamental analysis and market perception when making investment decisions.
ANALYSIS OF BANK FINANCIAL RATIOS IN CONVENTIONAL COMMERCIAL BANK AND ISLAMIC COMMERCIAL BANK Kiki Intan Saputri; Hari Gursida; Herdiyana Herdiyana
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v9i2.7176

Abstract

ABSTRACTThis research aims to determine the differences in the financial performance of conventional commercial banks and Sharia commercial banks by using 5 bank financial ratios, namely Loan to loan-to-deposit ratio (LDR), Non-Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO) and Capital Adequacy Ratio (CAR). This research method is descriptive and comparative. The population taken for this research was 74 conventional commercial banks and 12 sharia commercial banks. Samples were taken using nonprobability sampling with a purposive sampling approach. The research results show that there are significant differences between conventional commercial banks and sharia commercial banks when viewed from ROA, ROE, and BOPO. Meanwhile, if we look at LDR/FDR, NPL/NPF, and CAR, there are no significant differences between conventional commercial banks and Sharia commercial banks. This implies that Islamic banks should be able to maximize income from each product and also optimize their operational costs.ABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan bank umum konvensional dan bank umum syariah dengan menggunakan 5 rasio keuangan bank, yaitu Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Return on Asset (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR). Metode penelitian ini adalah deskriptif dan komparatif. Populasi yang diambil untuk penelitian ini adalah 74 bank umum konvensional dan 12 bank umum syariah. Sampel diambil dengan menggunakan non probability sampling dengan pendekatan purvosive sampling. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara bank umum konvensional dan bank umum syariah jika dilihat dari ROA, ROE dan BOPO. Sedangkan jika dilihat dari LDR/FDR, NPL/NPF dan CAR tidak terdapat perbedaan yang signifikan antara bank umum kovensional dan bank umum syariah. Hal ini mengimplikasikan bank syariah sebaiknya dapat memaksimalkan pendapatan dari setiap produk dan juga mengoptimalkan biaya operasionalnya.
Co-Authors Ade Ratna Sari, Ade Ratna Adhi Wichaksono Afif, M Nur Agus Setyo Pranowo Aminudin Aminudin Andy Lasmana Andy Lasmana Anggorodi, Riza Aditriawan Ardhiati Octaviani Baliyah Munadjat Bambang Siswanto Chih Seong SU Dani Rahman Hakim Dani Rahman Hakim, Dani Rahman Dede Hikmat Maulana Dodi Haryadi Doni Wihartika Doni Wihartika Doni Wihartika Endi Suyatno Endi Suyatno Endi Suyatno Enok Tuti Alawiah Erna Herlina Firman Ferdian Gandhy, Abel Hafidz Hanafiah Hammad Hammad Hammad Hammad Hammad Hammad hammad, hammad Hamzah, Zeze Zakaria Hanan, Sufrin Hardiyanto, Arief Tri Hari Muharam Hendro Sasongko Herdiyana Herdiyana Herdiyana herdiyana, Herdiyana Herdyana Heri Susanto Herlin Widasiwi Setianingrum Hinka Lutfiah Ibram Pinondang Dalimunthe ibram pinondang dalimunthe, ibram pinondang Iman Ibrahim Indra Cahya Kusuma Indra Cahya, Kusuma Indrayono, Yohanes Isnurrini Hidayat Susilowati Isnurrini hidayat, Isnurrini Karina Apriyani Kiki Intan Saputri Lakonardi Nurraditya Lisdiana, Vera Mailini, Dini Maman Suryaman Mamay Komarudin Marsifa Maulana, Nurnita Hayatun Metya Lutviani Moeins, Anoesyirwan N. Rusnaeni Nancy Yusnita Nancy Yusnita Novalida Nurdyane Ramon Hurdawaty Ramon Hurdawaty Retno Martanti Endah L Reza Khairul Hadi Rina Rustikasari Riza Aditriawan Anggorodi Rochman Marota ROOSGANDA ELIZABETH Rukmana, Dwita Rumna Rumna Rumna Salmah Shabrina, Hafiyya Siahaan, Matdio Siddik, Ibnu Sri Setiawati Sri Setiawati, Sri Sumarno Sumarno Sunarta, Ketut Sutarto, Bambang Suyatno, Endi Thiar Cnur Umayi Ananda, Woro Valeriana Darwis Veta Lidya Delimah Pasaribu Warizal Widasiwi, Herlin Widodo Sunaryo Widodo Sunaryo Wihartika, Doni Wiwik Widiyanti, Wiwik Yandi Asmana Yayan Hadiyat Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono YOHANES INDRAYONO Yohanes Indrayono Yohanes Indrayono Yohannes Indrayono yusnita, nancy Zaini, Oktori Kiswati