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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Pena Justisia: Media Komunikasi dan Kajian Hukum Governors Basic and Applied Accounting Research Journal
Olivia, Monica
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS KOMPARASI KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DENGAN PENDEKATAN CAMEL PADA PT BANK BNI SYARIAH, TBK dan PT BANK BNI, TBK PERIODE 2014 – 2018 Olivia, Monica
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 8, No 1 (2019): JURNAL AUDIT DAN AKUNTANSI FAKULTAS DAN BISNIS EKONOMI UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v8i1.40437

Abstract

This study aims to examine the comparison of the financial performance of  bni syariah banks and conventional bni banks using the CAMEL method, in the period 2014-2018. The method used in this study is a descriptive research method, with a quantitative approach. The type of data used is secondary data, in the form of company financial statements. The test was carried out using the Independent Sample T-Test method using the SPSS 20 program. The results of this study indicate that car and fdr/ldr are not significant differences, but npf/npl, bopo and roa are significant differences between bni syariah banks and conventional bni banks. Keywords : Bank BNI Syariah, Conventional BNI Bank, CAMEL, CAR, FDR/LDR, NPF/NPL/BOPO, ROA
Transformation of Blockchain-Based Financial Recording Systems: Literature Review in Modern Accounting Olivia, Monica; Ningrum, Wulan Wahyu; Gianni, Fitri
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6859

Abstract

This study reviews the potential transformation of financial recording systems through the adoption of blockchain technology. Blockchain, as a decentralized digital ledger, enables transparent, secure, and immutable transaction recording. The study analyzes literature published from 2023 to 2025 and identifies key benefits, such as real-time reporting, automated auditing, reduced risk of data manipulation, and enhanced financial transparency. However, it also highlights major challenges, including high implementation costs, regulatory uncertainty, limited technological literacy among accounting professionals, and the complexity of integrating with legacy systems. The study concludes that effective blockchain adoption in modern accounting requires the development of digital accounting standards, targeted training programs to improve technological literacy, and collaboration between regulators, academics, and industry stakeholders. Further research is recommended to develop an implementation framework that aligns with accounting principles and professional ethics.
The Dynamics of Capital Adequacy, Credit Risk, and Liquidity in Optimizing the Profitability of BUMN Banks in Indonesia Olivia, Monica; Wulan Wahyu Ningrum
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.08

Abstract

This study evaluates the effect of Capital Adequacy, Credit Risk, and Liquidity on the profitability of state-owned banks registered with OJK during the period 2015-2023. The purposive sampling technique was used to select four banks that fit the research criteria. The data was processed using multiple linear regression analysis using EViews 10 software. Based on partial analysis (T-test) shows that Capital Adequacy Ratio (CAR) has no significant effect on Return on Assets (ROA), while Non-Performing Loan (NPL) has a significant negative effect on ROA, and Loan Deposit Ratio (LDR) has a significant positive effect on ROA. Simultaneously (F test), CAR, NPL, and LDR collectively have a significant effect on the profitability of State-Owned Commercial Banks in Indonesia.
Conventional and Unconventional Brand Protection in IndonesiaConventional and Unconventional Brand Protection in Indonesia Olivia, Monica
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 22 No. 1 (2023): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v22i1.4066

Abstract

This study aims to determine the legal protection of conventional and unconventional brand registration in Indonesia. This research is normative research using legal materials to solve facts or legal issues and to obtain legal materials and analyze them through literature studies (legislation and literature). This study used 2 (two) problem approaches, namely the statutory approach and the conceptual approach. The findings revealed that conventional brand is limited to signs in the form of pictures, names, words, letters, numbers, color arrangements, or combinations of elements that have distinguishing features and are used in trading activities of goods or services. However, for a product/service that does not qualify in terms of a conventional brand, it is generally known as a unconventional brand. The regulation of non-conventional marks in Indonesia is outlined in Article 1 (1) of Law 20/2016. However, this regulation only covers marks in the form of three dimensions, sound, and holograms. Indonesia currently only regulates unconventional marks that fall under these categories. This poses a potential issue as the market is witnessing a growing variety of marks, and the regulation of position marks has not yet been addressed in Indonesia.
Co-Authors Gianni, Fitri Ningrum, Wulan Wahyu Wulan Wahyu Ningrum