Claim Missing Document
Check
Articles

Found 4 Documents
Search

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.
Edukasi Hukum Anti Korupsi Melalui Konsep Trading in Influence: Upaya Penanaman Nilai Integritas di Lingkungan Pendidikan Menengah Ivana Novrinda Rambe; Arifyanto, Gatot Teguh; Manik, Yessi Kurnia Arjani
Jurnal Kemitraan dan Pengabdian Vol. 1 No. 2 (2025): DESEMBER
Publisher : PT Arfa Digital Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65358/jurnamitra.v1i2.200

Abstract

Perkembangan tindak pidana korupsi di Indonesia semakin kompleks dan meluas, dengan munculnya bentuk baru seperti trading in influence atau perdagangan pengaruh. Praktik ini merupakan penyalahgunaan kekuasaan atau kedekatan untuk memperoleh keuntungan pribadi. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan pemahaman hukum dan menanamkan nilai integritas di kalangan siswa pada lingkungan pendidikan menengah melalui penyuluhan hukum bertema “Korupsi Terselubung Melalui Trading in Influence: Refleksi Kasus Tom Lembong”. Metode kegiatan mencakup pemaparan materi, diskusi kelompok, dan evaluasi partisipatif. Hasilnya menunjukkan peningkatan kesadaran siswa terhadap bentuk korupsi non-material serta pemahaman mereka tentang pentingnya integritas dalam kehidupan sehari-hari. Program ini menjadi langkah strategis dalam menumbuhkan budaya antikorupsi sejak dini.
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.
Maqashid Syariah-Based Optimization of Cash Waqf: A Governance Analysis of Structural Constraints and Productive Economic Empowerment Strategies in Indonesia Ghafur, Fauzan; Mukhammad, Bahir; Manik, Yessi Kurnia Arjani; Arifyanto, Gatot Teguh; Hasibuan, Dita Kartika Sari; Hutagalung, Syahrial Arif
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.v5i3.1640

Abstract

Cash waqf (wakaf uang) represents a significant Islamic philanthropic instrument with considerable potential for productive economic empowerment and poverty alleviation. Despite an estimated national potential exceeding IDR 180 trillion annually, actual realization remains below 1% due to complex structural barriers. This study aims to analyze the strategic role of cash waqf in productive economic empowerment while identifying key constraints and optimization strategies within a maqashid syariah framework. Employing a qualitative descriptive-analytical systematic literature review, the research reviewed legislation, fatwas, institutional reports, and peer-reviewed articles published between 2015–2025. Findings reveal three principal results: (1) cash waqf possesses a robust legal foundation through Law No. 41 of 2004 and MUI Fatwa No. 2 of 2002, yet a significant implementation gap persists between legal norms and field practice; (2) primary constraints are systemic and interrelated, encompassing low public literacy, weak nadzir capacity, insufficient fiscal incentives, and digitalization deficits; and (3) effective optimization requires an integrated ecosystem approach comprising governance strengthening, digital platform development, and cross-sectoral institutional synergy. The novelty of this study lies in its integration of legal, institutional, technological, and literacy dimensions within a single unified analytical framework grounded in maqashid syariah — an approach not yet comprehensively undertaken in prior literature. The principal contribution is the formulation of an operational maqashid syariah-based cash waqf governance model relevant to the Indonesian context, alongside systemic policy recommendations actionable by key stakeholders.