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The Effect Of Operational Efficiency On The Financial Performance Of Banks In Indonesia Ivan Wiryawan; Seno Banyu Aji Yudha Pratama; Henny Setyo Lestari; Farah Margaretha
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

This study aims to provide insight into asset utilization, company size, and loan quality significantly affecting the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX). In addition, it can show factors that can strengthen the stability and efficiency of banks which ultimately have an impact on the economy as a whole, especially the community massively. The novelty of this study is the addition of asset utilization variables that are included in the independent variables. The background of this research is driven by the increasing complexity of the banking sector, particularly in Indonesia, where the efficiency and stability of banks play a crucial role in overall economic health. With the rapid growth of the financial sector, especially in the context of banking, it becomes essential to evaluate how effectively these institutions utilize their assets and maintain loan quality in order to optimize financial performance. The research method used by the researcher was quantitative with secondary data sources obtained from 42 banking companies for a 5-year period (2020 - 2023). The data analysis technique used is panel data regression analysis. The results showed that NIITA, NICTA, OEOI, SIZE, and LOAN had a significant impact on financial performance (NIM), and only the CAP variable did not have a significant historical effect. The implications in the research are devoted to financial managers to determine the proper management of assets so that business goals can be obtained, especially in improving investor welfare. The focus of this research is to strengthen the cruciality of ownership structure and liquidity for investors in choosing the right investment opportunities in a banking company.
Banking Health Indicators and Their Impact on Credit Risk in the Indonesian Banking Sector Pratama, Kelvin; Sulistomo, Akmal; Lestari, Henny Setyo; Margaretha, Farah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6316

Abstract

Credit risk is inherent in the banking sector, as banks extend credit to the public as a primary source of income. Banks supervised by the Financial Services Authority (Otoritas Jasa Keuangan, OJK) are required to prioritize prudential principles, leading the OJK to monitor risk management in banking through the Non-Performing Loan (NPL) ratio. Various factors can contribute to an increase in credit risk for banks. This study aims to analyze banking-related factors and macroeconomic factors that may influence credit risk. The independent variables related to banking include SIZE, ROA, liquidity, bank capital, and asset quality, while the macroeconomic variables include GDP growth, inflation rate, and unemployment rate. The study employs a panel data regression method with a sample of 42 conventional banks listed on the Indonesia Stock Exchange from 2019 to 2023. The results reveal that liquidity and asset quality have a significant positive impact on credit risk, whereas bank capital, GDP growth, inflation rate, and unemployment rate have a significant negative impact on credit risk. Meanwhile, firm size, profitability, and the OEI ratio do not significantly influence credit risk. This research provides insights for financial managers in managing credit risk while considering macroeconomic conditions when making decisions. Additionally, for investors, the findings offer valuable perspectives on the factors to consider when evaluating banking institutions for investment purposes.
Pengaruh Karakteristik Dewan dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perbankan di Indonesia Adhi Nugroho; Dita Evelyn Elintra Kloko; Henny Setyo Lestari; Farah Margaretha
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6513

Abstract

To analyze the effect of board independence, board size, board meetings, managerial ownership, foreign ownership and control variables, namely firm size and firm age on financial performance (Tobin's Q).  This research includes quantitative research. The sample in this study were 38 banks in Indonesia with 190 observations in 5 years (2019 - 2023). The data used is secondary data and the data is obtained from companies that publish financial reports and annual reports. The sample withdrawal technique in this study is based on purposive sampling method with certain criteria. Panel data regression analysis was used in this study with the Eviews 12 software analysis tool. The results of this study are Board independence has an effect on financial. Board size has no effect on financial performance as expressed by Tobin's Q. Board meetings have an effect on financial performance. Managerial ownership has no effect on financial performance.  Foreign ownership has no effect on financial performance. Firm size affects board characteristics and ownership on financial performance.  Firm age does not affect board characteristics and ownership on financial performance. 
The Influence of Macroeconomic Indicators and Bank Internal Factors on Credit Risk in Developing Countries Lestari, Henny Setyo; Usman, Bahtiar; Laksono, Wafi Suryo; Abdullah, M. Hussin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3178

Abstract

This study aims to analyze the determinants of credit risk in commercial banks in Indonesia as measured by Non-Performing Loans (NPL), as the main indicator of banking system stability. This study uses a quantitative method with a panel data regression approach to evaluate the influence of various factors on credit risk. Data were obtained from financial statements and annual reports of banks listed on the Indonesia Stock Exchange. The sample consisted of 36 banks during the period 2019–2023, resulting in 180 observations. The analysis was conducted using multiple linear regression with fixed and random effect models through EViews software. The results of the analysis show that variables such as interest rates, bank size, return on assets (ROA), loan loss provisions (LLP), capital adequacy ratio (CAR), and asset quality have a significant effect on NPL. In contrast, gross domestic product (GDP) and inflation do not show a significant effect. These findings indicate that interest rates and ROA are significant new contributors to NPL fluctuations in the Indonesian banking sector during the study period.
Pentingnya Literasi Keuangan Bagi UMKM Rufata Lestari, Henny Setyo; Reniati Karnasi; Tiarapuspa; Alfad Alfarizki
Dirkantara Indonesia Vol. 3 No. 2 (2025): September-Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v3i2.120

Abstract

Literasi keuangan merupakan tingkat pengetahuan dan kemampuan untuk mengelola keuangan. Beberapa studi terdahulu mengemukakan bahwa literasi keuangan berperan penting bagi business sustainability. Tingkat pengetahuan dan kemampuan pengelolaan keuangan yang dimiliki pelaku usaha menjadi salah satu kunci sukses bagi keberlangsungan usahanya. Bagaimana manfaat literasi keuangan bagi business sustainability? Uraian tentang manfaat literasi keuangan bagi business sustainability menjadi tujuan dari studi ini. Analisis dilakukan dengan metode deskriptif kualitatif, yaitu mendasarkan pada hasil kuesioner. UMKM Rufata yang menjadi mitra dalam PkM ini. Hasil analisis menyimpulkan bahwa dengan memiliki literasi keuangan yang baik maka pelaku usaha akan cenderung mampu membuat keputusan bisnis yang berorientasi jangka panjang. Selain itu, pelaku usaha akan cenderung mampu membuat konsep aktivitas bisnis yang berkelanjutan sehingga business sustainability-nya tetap dapat dipertahankan. Berdasarkan hasil ini diharapkan dapat tersusun konsep yang berkaitan dengan manfaat literasi keuangan bagi pelaku usaha, khususnya pelaku UMKM Rufata.
ANALISIS PENGARUH DANA MURAH, BANK SIZE, CAPITAL DAN KEBIJAKAN MONETER SYARIAH TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Lestari, Henny Setyo; Esya, Lavlimatria; Subri, Ahadi
Media Riset Bisnis & Manajemen Vol. 24 No. 1 (2024): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.17564

Abstract

Tujuan – Penelitian ini bertujuan untuk mengetahui pengaruh dana murah, bank size, capital, dan kebijakan moneter syariah terhadap profitabilitas perbankan syariah di Indonesia. Desain/methodology/approach – Penelitian ini menggunakan variabel independen dana murah (Casa), bank size, capital dan kebijakan moneter syariah dan variabel dependen profitabilitas yang diukur dengan return on assets. Penelitian ini menggunakan data panel yaitu data bank PT. Bank Syariah Indonesia, Tbk dan PT. Bank Panin Dubai Syariah, Tbk selama periode tahun 2017-2021, yang diperoleh dari Biro Pusat Statistik (BPS), Bank Indonesi,a dan BEI. Data diolah menggunakan Eviews sebagai cara pengujian data stasioner dan kemudian pengujian hipotesis menggunakan Ordinary Lease Square (OLS). Temuan – Studi ini menemukan bahwa pada PT. Bank Syariah Indonesia, Tbk  bank size berpengaruh positif dan kebijakan moneter syariah berpengaruh negatif terhadap profitabilitas, sedangkan dana murah dan capital tidak berpengaruh terhadap profitabilitas. Pada PT. Bank Panin Dubai Syariah, Tbk  ditemukan bahwa capital berpengaruh positif terhadap profitabilitas. Casa, bank size dan kebijakan moneter syariah tidak berpengaruh terhadap profitabilitas Original/Nilai -  Temuan studi ini mengungkapkan bahwa terdapat variabel independen yang berkontribusi pada variabel dependen. Studi ini berkontribusi pada pengetahuan dalam berinvestasi baik jangka pendek maupun jangka panjang
Pengaruh Manajemen Likuiditas terhadap Kinerja Keuangan Perusahaan pada Perusahaan Manufaktur Barang Indonesia Sihite, Sola Grace Lasmaria; Syarlla Martiza Eka Putri; Nabilah Salma Hersyandana; Henny Setyo Lestari
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1386

Abstract

This study aims to analyze the relationship between liquidity management and financial performance. Companies often face challenges in balancing optimal performance with good liquidity management. With this study, it is expected to provide a clearer picture of how much influence liquidity management has on financial performance in the manufacturing sector, as well as provide recommendations that companies can use to improve the efficiency of liquidity management in order to achieve better financial performance. The type of data used is quantitative data and secondary data sources. The sample collection method is purposive sampling. The data testing method is panel data regression analysis. The results show that the current ratio, quick ratio and cash ratio have no effect on financial performance. While the net working capital ratio has an effect on financial performance.
Faktor Penentu Harga Saham Perusahaan Barang Komsumsi Yang Terdaftar di Bursa Efek Indonesia Muhamad Albarr Khairan; Rizky Ramzi Rahmawan; Alfadhilo Rolandnic Korgiza; Lestari, Henny Setyo
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1431

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh enam rasio keuangan, yaitu Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), Earnings per Share (EPS), Price to Earnings Ratio (PER), dan Total Asset Turnover (ATR) terhadap harga saham perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Menggunakan pendekatan kuantitatif dengan metode regresi data panel pada 37 perusahaan (185 observasi), data dikumpulkan melalui laporan keuangan dari situs resmi BEI dan perusahaan terkait. Hasil analisis menggunakan Fixed Effects Model menunjukkan bahwa CR dan EPS berpengaruh positif signifikan terhadap harga saham, sementara DER, ROE, PER, dan ATR tidak signifikan. Model penelitian memiliki adjusted R² sebesar 0,8673, menandakan kemampuan prediksi yang tinggi. Temuan ini menunjukkan bahwa investor lebih mempertimbangkan indikator likuiditas dan profitabilitas langsung dibandingkan efisiensi atau struktur pendanaan, dengan implikasi penting bagi strategi investasi dan manajemen keuangan perusahaan di sektor defensif ini.
FACTORS AFFECTING THE LIQUIDITY RISK OF COMMERCIAL BANKS LISTED ON THE INDONESIAN STOCK EXCHANGE Kusumo, Prasetiyo Hadi; Raas, Asdi Aprilian Husnadarari; Lestari, Henny Setyo
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3147

Abstract

Introduction: This study aims to identify variables that affect the liquidity risk of the banking sector in Indonesia. Methods: This research method was conducted by collecting data from 41 banking companies over five years (2019-2023), and applying data processing analysis using panel data regression analysis techniques.Results: The results of this study found that CAR, NPL, and SIZE harm liquidity risk (LA), while NPL, SIZE, OIR, and DAR harm liquidity risk (LD). Keywords: liquidity risk, capital adequacy, asset quality, bank size, efficiency, and deposit.
Pengaruh Economic Value Added Terhadap Kinerja Perusahaan Manufaktur Sektor Food and Beverage Yang Terdaftar di BEI Lestari, Henny Setyo; Hartini; Alfad Alfarizki
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.154

Abstract

This study aims to determine the economic value added, refined economic value added, economic value added momentum and control variables, namely current ratio, debt to equity ratio and total assets turnover have a significant effect on company performance as measured by return on assets (ROA) of the Food and Beverage Manufacturing Sector listed on the IDX. This study uses the Panel method. The data used during the period 2018-2022 were obtained from the IDX. The dependent variable used in this study is profitability with the measurement variable being return on assets. While the independent variables are EVA, REVA and EVA momentum and the control variables are current ratio, debt equity ratio and total asset turnover. It is expected that the results of the study show that EVA, REVA and EVA have a positive and significant effect on influencing the profitability of manufacturing companies in the Food and Beverage sector in Indonesia.
Co-Authors Abdullah, M. Hussin Adhi Nugroho Adli Saputra Aekram Faisal Afrizal Elgi Agus Budi Hartono Agustine, Elsa Aisyah Putri Nabila Aisyah Putri Nabila Akbar, Ilham Cahyo AKBAR, MAULANA Alfad Alfarizki Alfadhilo Rolandnic Korgiza Alfian Zata Thirafi Alif Satria Ichsan Alifyyah Putri Ajar Setiadi Alya Nisrina Hafsyah Amanda Jonatan Puteri Amelinda Fairuz Azura Andik Rusdi Darmawan Annisa Yasmine Adeputri Badan Anton Anugrah, Fatimah Ladiza Nuradhelia Aprilriani, Giya Aprilriani, Giya Ardelia, Rahmadina Ayu Purbaningrum Ayu Wulandari Bahtiar Usman Bahtiar Usman Bahtiar Usman Bahtiar Usman, Bahtiar BAMBANG SUSILO Bastanna Erlayas Bangun Bayu Malindo Putra Berliana, Amalia Mega Budiman, Thomas Chintia, Helda Christianto, Yeriko Bagas Christy Yanwar Yosapat Dabo, Mia El Deany Putri Aprilia Deci Novesa Carani Dewi ANGGRAENI Dewi, Rosiana Dhetoriana Permatasari Dita Ayu Nurani Dita Evelyn Elintra Kloko Djaja, Kerstan Nathanael Dwi Safitri, Maharani Dheva Edwiga, Taqwa Ananda Eki Veronika Erny Tajib Fadilla, Akhmal Aries Fahar, Intan Nibras Fajar Rahmana Fanu, Ridhan Azka Hani Fara Ghassani Putri Farah Margaretha FARAH MARGARETHA Farah Margaretha Leon FARDINI RAHMA DEWI Fariz Alfiknacio Abdat Ferina Ainul Latiefa Fibby Luthfia Georgina Maria Tinungki Hadyan, Kamal Hartini Hartini Haura Raihana Tsani Effendi Hendro Prasetio Herman Situmorang Ida Susanti Ignatius, Bayiuaji Indra Maulana Indri Ilma Yuannitha Indri Safitri Indriyantini, Dhiya Faza Ivan Wiryawan Jannatul Mawah, Nana Jerry Ananta Ginting Joseph Hendryawan Krisantanu Splendid JR. Dwi Mas Sukma Agung Karnasi, Reniati Kemal Reza Kemal Reza Kholis, Muhammad Shofy Muhaiminu Kurnia Yuniarti Kusumo, Prasetiyo Hadi Laksono, Wafi Suryo Latifah Herman Leon, Farah Margaretha Mafaza, Jihan Maharestu, Aruna Ardya Mahsa Hisanah Dalilah Maria Albertina Dewanti Eston Marji Uliansyah Mega Mersela Mela Aryasari Mendieta, Ariska Carollina Milah Fadhilah Kusuma Fasihu Muhamad Albarr Khairan Muhammad Akmal Alauddin Muhammad fauzan Muhammad Rizki Zhafran Muhammad Rizky Mutyarawati, Herlita Nabilah Salma Hersyandana Nadia Trisanti Nailil Muna, Navyanti Nida Abdilla Ritonga Noviana Dwi Mas'ula Noviana Dwi Mas'ula Nurhaliza, Riqqah Nurul Inayah Nuury Nurmelia Palguna, Arya Irawan Putra Perwitasari, Indah Pitoyo, Mikha Merianti Pitriana, Ida Powell Gian Hartono Pradana, Firmansyah Adhitya Pramesti Baskoro Dewi Pratama, Bayu Aji Pratama, Kelvin Purwidyasari, Scholastica Meillia Puspita, Grace Febiola Putra, Daffa Ikhsan Putri, Rizky Anugrah Putut Jatmiko Raas, Asdi Aprilian Husnadarari Rafi Altaf Tjaputra Rahadiansyah, Reska Budi Rahmawati Rahmawati Ramadhanti, Mutiara Reniati Karnasi Renny Risqiani Reskika, Nadira Rian Rizki Hidayat Riantino Septian Ricardo, Wilson Richy Wijaya Rika Maryani Rina Hartanti Ringke Dirdia Rizki Amelia Rizky Ramzi Rahmawan Rosidah Panjaitan Safitri, Dilla Ulfiani Sajida, Yusrina Almas Sarah Ayu Larasati Sastraprawira, Mohamad Zahran Danes Seno Banyu Aji Yudha Pratama Serly Permatasari Sihite, Sola Grace Lasmaria Simamora, Asnita Simanjorang, Grecia Alvionita Srie Wijihastuti Subri, Ahadi Suhardono, Adhyatma Ndaru Sulistomo, Akmal Syahid, Aliah Muthiah Syahpria, M Fadly Syarlla Martiza Eka Putri Syofriza Syofyan Tambunan, Alexandria Leonard Tenika, Eiyagina Tiara Puspa Tiarapuspa Trisnawati Trisnawati Veren Velicia Natalie Veronika Mutianingsih Villia Nikmatul Khasanah, Villia Nikmatul Wardana, Nofrizal Bagas Widiastuti, Maria Carmelia Wina Winarto, Reza Muhamad Wiwi Handayani Wulansari Dewi Yasminawati, Anjani Yosia Oscar Yudha Pratama Hendrawan Yunita Kusumaningrum Yusfania, Bilkis Yusia Bela Zulfa Sukainah Zulkarnain Panjaitan