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All Journal Jurnal Keuangan dan Perbankan JURISMA: Jurnal Riset Bisnis & Manajemen Jurnal Tabarru': Islamic Banking and Finance JASF (Journal of Accounting and Strategic Finance) Jurnal Pengabdian Masyarakat Khatulistiwa Milestone: Journal of Strategic Management Jurnal Akuntansi dan Keuangan Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt) Accounting Analysis Journal
Naibaho, Eduard Ary Binsar
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Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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STUDI KOMPARATIF TINGKAT KESEHATAN BANK SYARIAH DAN BANK KONVENSIONAL DENGAN PENGUKURAN RASIO RENTABILITAS Simatupang, Apriani; Naibaho, Eduard Ary Binsar
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 1 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(1).16664

Abstract

Artikel ini menampilkan analisis komparatif tingkat kesehatan finansial antara bank syariah dan bank konvensional melalui rasio rentabilitas. Penelitian ini bertujuan untuk memahami perbedaan mendasar dalam model operasional, strategi bisnis, dan prinsip keuangan antara kedua jenis bank tersebut, yang sangat penting bagi pemangku kepentingan seperti investor, pelanggan, dan regulator dalam mengevaluasi kinerja finansial, resiko, dan potensi pertumbuhan. Dengan fokus pada ROA, ROE, dan NIM sebagai indikator rentabilitas, studi ini melibatkan bank konvensional dan syariah yang terdaftar di Bursa Efek Indonesia dari tahun 2014 hingga 2023. Pendekatan metodologi menggunakan sampel purposif untuk memilih bank konvensional dan syariah yang telah menerbitkan laporan keuangan tahunan selama periode tersebut. Analisis menggunakan uji t sampel independen untuk meneliti apakah terdapat perbedaan statistik yang signifikan dalam rasio rentabilitas antara dua tipe bank. Hasil menunjukkan bahwa bank syariah cenderung menunjukkan rasio rentabilitas yang lebih tinggi dan variabilitas yang lebih rendah, menunjukkan kesehatan finansial bank syariah yang lebih kuat dibandingkan dengan bank konvensional. Temuan ini memberikan kontribusi pada pemahaman yang lebih luas mengenai stabilitas finansial dan resiko operasional dari sistem perbankan, dengan implikasi terhadap keputusan investasi, pengelolaan dana, dan kepatuhan regulasi.
PREDICTION OF HEALTH INSURANCE PRODUCT PURCHASE ALLOCATION IN VARIOUS INDUSTRIES IN INDONESIA USING THE RANDOM FOREST METHOD Achmadi, Hendra; Naibaho, Eduard Ary Binsar; Sembel, Sandra; Lusmeida, Herlina
Milestone: Journal of Strategic Management Vol. 4 No 2 September 2024
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/ms.v4i2.8752

Abstract

The objective of this research is identifying which industry can absorb the product of wealth management such as health insurance. Secondly is to identify what the most factors important to determine closing the health insurance premium. The life insurance penetration and density in Indonesia is the lowest level among the Asian country, so the data population in this research is from 38 different companies from different types of industries with 143 data sample, by using the purposive sampling. Most factors which influence the purchasing of health insurance are Listrik, Industry, domicile, age and position, whether the industry that the most contribution for the health insurance sales is banking and education industry. The methodology that is used in this research is called CRIPS-DM (Cross Industrial Standards Program Data Mining). The first steps what is the purpose of the organization, and the second is what data that needed, and continue to data preparation, after modeling, it will make an interpretation of the result, and the final steps is deployment, it will plan how it will be implemented in the real world, and the accuracy score from this model is 58%. From the result of the projection closing health insurance from each industry, it can be concluded that the most industry that closed the health insurance is Banking Industry, the second is from insurance and the third is education and the next is education, retail, health, manufacturing and finance, hospitality, legal, publishing, technology and government and service industries.
BINA DESA: PENINGKATAN LITERASI BISNIS DENGAN MODAL DIBAWAH SEPULUH JUTA BAGI MASYARAKAT DESA CIKANDE Simatupang, Apriani; Panjaitan, Andry; Puspitasari, Veny Anindya; Solihin, Riyad; Naibaho, Eduard Ary Binsar
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 6, No 1 (2023): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v6i1.1954

Abstract

ABSTRACTThis activity provides solutions to the problems of the Cikande village communit. These problems include several communities affected by Covid 19 in terms of termination of employment (PHK). Another problem is that in one family, the breadwinner is only the head of the family. This results in a lack of residents' income to meet household consumption. If the source of income is only the head of the family and has an income below or equal to the UMR (Regional Minimum Wage), then the income is not enough to meet the needs of each family. Therefore, this activity is carried out to increase community business literacy so that homewives who do not work can increase family income. This activity is carried out in the form of counseling by providing business ideas that homewives can run with a business capital of less than Rp. 10,000,000.00. The benefits of this activity add to the public's insight into running a business that can be done with capital that is not too large. 31  housewives participated in this activity, and 6 fathers took part. Of all participants, 58% run a business from the business idea submitted. Business ideas run mostly as Dropshippers.sKeywords: Business idea, dropshipper, business, welfareABSTRAKKegiatan ini memberikan solusi atas permasalahan masyarakat desa Cikande. Permasalahan tersebut antara lain: beberapa masyarakat terkena dampak Covid 19 dalam hal pemutusan hubungan kerja (PHK). Permasalahan lain, dalam satu keluarga pencari nafkah hanya kepala keluarga. Hal ini mengakibatkan kurangnya pendapatan warga dalam memenuhi konsumsi rumah tangga.  Jika sumber pendapatan hanya kepala keluarga dan memiliki pendapatan dibawah atau setara dengan UMR (Upah Minimum Regional) maka pendapatan yang dimiliki kurang untuk memenuhi kebutuhan setiap keluarga. Oleh karena itu, kegiatan ini dilakukan untuk meningkatkan literasi bisnis masyarakat sehingga ibu-ibu rumah tangga yang tidak bekerja dapat mengambil bagian dalam menambah pendapatan keluarga. Kegiatan ini dilakukan dalam bentuk penyuluhan, dengan memberikan ide-ide bisnis yang dapat dijalankan ibu rumah tangga dengan modal bisnis dibawah Rp 10.000.000,00. Manfaat kegiatan ini menambah wawasan masyarakat untuk menjalankan bisnis yang dapat dilakukan dengan modal yang tidak terlalu besar. Ibu rumah tangga yang menjadi peserta dalam kegiatan ini ada 31 orang dan ada 6 bapak-bapak yang ikut serta. Dari seluruh peserta 58% yang menjalankan bisnis dari ide bisnis yang disampaikan. Ide bisnis yang dijalankan sebagian besar sebagai Dropshipper.Kata Kunci:  Ide bisnis, dropshipper, bisnis, sejahtera.
Effect of Net Profit Margin, Sales Growth, Profitability on Dividens Pay-Out Ratio with Managerial Ownership as Moderation Naibaho, Eduard Ary Binsar; Widyastari, Nurul
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.9053

Abstract

This study aims to test and analyze the relationship between net profit margin, sales growth,profitabilitytodividendpay-outratiowithmanagerialownershipasamoderating. The source of this study data usessecondarydata fromcompanies availableat SPCapitalIQwithatotalof260 observationsthathavemetthecriteriausedusingpurposivesamplingtechniques. This research shows that net profit margin and profitability have a positive influence on the dividend pay-out ratio. Sales growth has a negative influence on the dividend pay-out ratio. The study also showed that managerial ownership as a moderating variable strengthens the relationship between net profit margin, sales growth and profitability to dividend pay-out ratio.
THE INFLUENCE OF OPERATIONAL RISK, CAPITAL STRUCTURE, AND INTELLLECTUAL CAPITAL ON FIRM PERFORMANCE WITH CORPORATE GOVERNANVE MECHANISMS AS MODERATING VARIABLE Naibaho, Eduard Ary Binsar; Kurniadi, Timothy Hizkia
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This research aims to examine the influence of risk management, capital structure, and intellectual capital on firm performance with corporate governance as moderating variable. In this study, firm performance is measured by Tobin’s Q, operational risk is measured by the natural logarithm of operational loss, capital structure is measured by the DER ratio, intellectual capital is measured by MVAIC, and corporate governance mechanism is measured by board size and board independence. This study uses data from 115 companies located in the ASEAN region which are included in the Consumer Discretionary and Consumer Staples industry categories on S&P Capital IQ during the 2018-2022 period. The sampling method in this research used a purposive sampling method. This study found that operational risk and intellectual capital had no effect on firm performance, while capital structure had a positive impact on firm performance. This research also finds that corporate governance mechanisms can strengthen the positive relationship between operational risk and intellectual capital on firm performance.
The Effect of Firm Performance, Financial Distress, and Operational Complexity on Audit Report Lag with Corporate Governance Mechanism and Audit Quality as Moderation Naibaho, Eduard Ary Binsar; Dewanti
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The purpose of this study is to examine the effect of firm performance, financial distress and complexity on audit report lag with corporate governance mechanisms and audit quality as moderating variables. Firm performance proxy Tobin's and ROA, financial distress proxy Altman's, managerial ownership, board size, and audit quality. The research uses secondary data from 128 companies in Indonesia, Australia and New Zealand, which are included in the office of manufacture and mining in the S&P Capital IQ for the period 2018-2022. The sample collection technique uses a purposive sampling method. This research found that company performance and financial distress had no effect, while complexity had an effect on audit report lag. Managerial ownership has an effect on Tobin, financial distress, and complexity on audit report lag, but managerial ownership has no effect on ROA. The size of the board of directors has an effect on Tobin but has no effect on ROA, financial distress, and complexity on audit report lag. Audit quality has no effect on company performance and complexity but does affect financial distress and audit report lag.
THE INFLUENCE OF OPERATIONAL RISK, CAPITAL STRUCTURE, AND INTELLLECTUAL CAPITAL ON FIRM PERFORMANCE WITH CORPORATE GOVERNANVE MECHANISMS AS MODERATING VARIABLE Naibaho, Eduard Ary Binsar; Kurniadi, Timothy Hizkia
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This research aims to examine the influence of risk management, capital structure, and intellectual capital on firm performance with corporate governance as moderating variable. In this study, firm performance is measured by Tobin’s Q, operational risk is measured by the natural logarithm of operational loss, capital structure is measured by the DER ratio, intellectual capital is measured by MVAIC, and corporate governance mechanism is measured by board size and board independence. This study uses data from 115 companies located in the ASEAN region which are included in the Consumer Discretionary and Consumer Staples industry categories on S&P Capital IQ during the 2018-2022 period. The sampling method in this research used a purposive sampling method. This study found that operational risk and intellectual capital had no effect on firm performance, while capital structure had a positive impact on firm performance. This research also finds that corporate governance mechanisms can strengthen the positive relationship between operational risk and intellectual capital on firm performance.
Monetary Policy and Bank Performance: An Empirical Study of BI Rate Transmission in the Indonesian Banking Sector Simatupang, Apriani; Naibaho, Eduard Ary Binsar
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 15 No. 1: April 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v15i1.15891

Abstract

This study investigates the impact of Indonesia’s benchmark interest rate (BI Rate) as a monetary policy instrument on various aspects of bank performance, including profitability (ROA, ROE, NIM), credit risk (NPL, LLR), operational efficiency (BOPO), and capital adequacy (CAR). Using panel data regression on 41 commercial banks from 2014 to 2024, the study applies the Random Effect Model as determined by the Hausman tests. The results show that BI Rate has a significant and positive effect on NIM, supporting the theory that interest margins tend to widen during periods of rising interest rates. Conversely, BI Rate shows a significant and negative effect on NPL, LLR, and BOPO, which may reflect increased prudence and operational efficiency by banks during monetary tightening. No significant effects are found on ROA, ROE, and CAR, suggesting these dimensions are shaped by other structural or managerial factors. This research contributes to the literature by integrating multiple dimensions of financial and risk performance in one empirical model, offering insights for policymakers and bank managers in strategically navigating interest rate fluctuations. Keywords: Rate; Performance; Monetary; ROA; NIM
The Influence of Organizational Slack on Firm Performance Moderated by Managerial Ability Naibaho, Eduard Ary Binsar; Hardiata, Fricilia
Jurnal Akuntansi dan Keuangan Vol. 27 No. 1 (2025): MAY 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.1.1-22

Abstract

This study examines the influence of organizational slacks on firm performance with managerial ability as a moderating variable. We divide organizational slack into three categories: available slack (current ratio), recoverable slack (sales, general, and administrative expenses ratio), and potential slack (debt-to-equity ratio). Data envelopment analysis (DEA) measures managerial ability and firm efficiency. We collected secondary data from 678 companies in ASEAN 5, excluding the financial sector, on S&P Capital IQ for the period of 2019-2023. We used a fixed-effect panel data model with purposive sampling. The results show that available slack has a positive effect on Tobin's Q and a negative impact on ROA. Recoverable slack, potential slack, and managerial ability have a negative effect on firm performance. Managerial ability can moderate the relationship between organizational slack and Tobin's Q. Additionally, managerial ability can moderate the relationship between recoverable slack and ROA. In contrast, managerial ability cannot moderate the relationship between available slack and potential slack with ROA.
The Role of ESG and External Assurance in Firm Performance: External Assurance as a Moderator Naibaho, Eduard Ary Binsar; Raudhotuzanah, Dara
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 1 (2025): JASF (Journal of Accounting and Strategic Finance) - June 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i1.572

Abstract

Purpose: This study seeks to assess the impact of Environmental, Social, and Governance (ESG) factors and External Assurance on Firm Performance, with External Assurance acting as a moderating variable in the ESG-Firm Performance relationship. This research is based on agency theory, which explains the potential conflict of interest between management and shareholders over sustainability spending. Method: This research employs a quantitative methodology, utilizing panel data regression analysis. The sample consists of 120 publicly listed non-financial companies from ASEAN-5 countries over the period 2019–2023. Secondary data were obtained through a literature review from S&P Capital IQ and Thomson Reuters Eikon, and the sample was selected using a purposive sampling technique. Findings: The study’s results indicate that ESG and External Assurance have a negative impact on Company Performance, as indicated by Tobin’s Q, with coefficient values of -0.013 and -0.214. However, neither does it show a significant influence when measured by ROA. Furthermore, External Assurance influences the relationship between ESG and Company Performance (Tobin’s Q) with a coefficient value of -0.002. Still, it does not affect the relationship when ROA is used as a measure of Firm Performance. Novelty/Value: This study contributes to the current literature by providing empirical evidence on the moderating effect of External Assurance on the relationship between ESG and Firm Performance within the ASEAN-5 countries, incorporating two performance metrics.
Co-Authors Amanda, Silvisia Dewanti Hardiata, Fricilia Hendra Achmadi, Hendra Herlina Lusmeida Kurniadi, Timothy Hizkia Panjaitan, Andry M. Puspitasari, Veny Anindya Raudhotuzanah, Dara Sembel, Sandra Simatupang, Apriani Solihin, Riyad Widyastari, Nurul