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All Journal Jurnal IPTEK Bagi Masyarakat Worksheet : Jurnal Akuntansi
Ginting, Rika Githamala
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Mechanical Engineering Physics Public Health Social Sciences

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KINERJA KEUANGAN PERBANKAN DALAM PERSPEKTIF CAMEL: EVALUASI EMPIRIS TERHADAP PT BANK NATIONAL NOBU TBK Anshor, Khairi; Soraya, Nurhaflah; Ginting, Rika Githamala; Arifyanto, Gatot Teguh; Tarigan, Devanta Abraham
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6413

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan keuangan PT. Bank Nationalnobu Tbk selama periode 2020 hingga 2023 berdasarkan pendekatan rasio keuangan yang mencakup Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA), Net Profit Margin (NPM), dan Loan to Deposit Ratio (LDR). Metode analisis yang digunakan bersifat deskriptif kuantitatif dengan mengacu pada standar penilaian kesehatan bank yang ditetapkan oleh Bank Indonesia. Hasil penelitian menunjukkan bahwa bank berada dalam kategori cukup sehat pada tahun 2020 hingga 2022, ditandai oleh rasio CAR dan NPL yang stabil dan tinggi. Namun, pada tahun 2023, terjadi penurunan peringkat kesehatan bank menjadi kurang sehat yang disebabkan oleh peningkatan signifikan pada rasio LDR hingga 99,67%, yang mencerminkan potensi risiko likuiditas. Dengan demikian, meskipun kinerja permodalan dan kualitas aset cukup baik, bank perlu meningkatkan efisiensi operasional dan pengelolaan likuiditas untuk menjaga kestabilan keuangannya secara berkelanjutan.
Strengthening the Role of Corporate Social Responsibility (CSR) as a Business Law Instrument in Addressing Flood Impacts in Sumatra Hasibuan, Dita Kartika Sari; Ginting, Rika Githamala; Arifyanto, Gatot Teguh; Mukhammad, Bakhir; Hutagalung, Syahrial Arif; Ghafur, Fauzan
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1636

Abstract

The massive floods in Sumatra in 2025–2026 resulted in significant loss of life and economic damage, driven by a combination of extreme weather and environmental degradation linked to business activities. This situation underscores that disaster management is not solely the responsibility of government, but also of the private sector. In Indonesian business law, Corporate Social Responsibility (CSR) constitutes a legal obligation for companies to address the social and environmental impacts of their operations. Therefore, strengthening CSR is crucial as an instrument for sustainable flood mitigation and recovery. This study aims to analyze the role and position of CSR in flood management in Sumatra, to reinforce CSR policies so they contribute more effectively to prevention and mitigation, and to examine corporate accountability when CSR is not optimally implemented, leading to environmental damage and increased flood risk. This research adopts a normative legal method with a descriptive-analytical approach, using statutory and case-based analysis. The data consist of secondary sources, including primary, secondary, and tertiary legal materials, collected through literature and document review and analyzed qualitatively. CSR in flood management functions as a strategic legal instrument for environmental prevention and recovery. Its optimization is essential to strengthen environmental protection and the resilience of flood-prone areas. CSR must shift from a charitable approach to a risk- and sustainability-based framework integrated with environmental and disaster law. Stronger ESG regulation, oversight, and reporting are necessary. Corporate accountability for suboptimal CSR includes administrative, civil, and criminal sanctions, alongside governance and reputational consequences, grounded in precautionary and polluter-pays principles.
The Dynamics of Job Creation Law Implementation in Addressing Digital Disruption: Transformation and Harmonization of Business Law in Indonesia Nasution, Lily Maryam; Hartika, Lia; Ginting, Rika Githamala; Hutagalung, Syahrial Arif; Hasibuan, Dita Kartika Sari; Manik, Yessi Kurnia Anjani
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1637

Abstract

The rapid advancement of digital technology has fundamentally transformed business legal systems, demanding more adaptive and responsive regulatory frameworks. In Indonesia, the Job Creation Law was enacted through an omnibus law approach to simplify regulations and support the digital economy; however, its implementation continues to face significant challenges, including regulatory disharmony, normative gaps, and legal uncertainty. This study analyzes the dynamics of the Job Creation Law's implementation in responding to digital disruption in Indonesia's business law sector, along with the challenges encountered and the government's role in regulatory harmonization. Using a normative legal method with a descriptive-analytical approach, this study employs statutory and case-based approaches, drawing on secondary data analyzed qualitatively. The findings indicate that while the Job Creation Law has successfully shifted business law toward a more adaptive, risk-based regulatory paradigm, its implementation remains constrained by cross-sectoral regulatory fragmentation, jurisdictional limitations in the borderless digital economy, and insufficient institutional capacity and digital legal infrastructure. The harmonization of business law in the digital era ultimately depends on policy consistency, inter-agency synergy, and a sustained balance between fostering innovation and ensuring adequate legal protection for all stakeholders.
Co-Authors Arifyanto, Gatot Teguh Fauzan Ghafur HARTIKA, LIA Hasibuan, Dita Kartika Sari Khairi Anshor Manik, Yessi Kurnia Anjani Mukhammad, Bakhir Nasution, Lily Maryam Nurhaflah Soraya Syahrial Arif Hutagalung Tarigan, Devanta Abraham