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All Journal Journal of Indonesian Economy and Business Jurnal Universitas Paramadina Journal of Contemporary Accounting
Arika Artiningsih
Universitas Gadjah Mada
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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CORPORATE GOVERNANCE IMPLEMENTATION AND PERFORMANCE ASSESMENT USING THE CGCG’s UGM RATING MODEL: COMMERCIAL BANKS IN INDONESIA Artiningsih, Arika; Novmawan, M. Ridwan; Warsono, Sony
Journal of Indonesian Economy and Business Vol 26, No 2 (2011): May
Publisher : Journal of Indonesian Economy and Business

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Abstract

The purpose of this research is to examine the implementation of Good Corporate Governance (GCG) in Commercial Banks before and after the policy of The Bank Indonesia Regulation (PBI) Number 8/4/PBI/2006 concerning Good Corporate Governance Implementation for Commercial Banks. Center for Good Corporate Governance Universitas Gadjah Mada (CG CGCG UGM) rating model was employed to measure CG implementation in Commercial Banks which calculate both company organs and Corporate Governance (CG) basic principles in a universal framework. From the company organs perspective, a CG system consists of five (5) organs interacting each others, which are board of directors, board of executives, boards of commissioners/committees, auditors, and stakeholders. Meanwhile, from the CG basic principles perspective, a CG system should fulfill five (5) CG principles, which are Transparency, Accountability & Responsibility, Responsiveness, Independency, and Fairness. Therefore, the CG framework and rating model use The information technology as the main pillar in the application of CG. As for measuring banking performance, CAMEL ratio--which consist of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Management (Man), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR)--was applied. In conclusion, Using CGCG UGM rating model, it is discovered hat CGimplementation at Indonesian banking system was improved subsequently to the issuance of PBI. Whereas on its performance, the significant changes were indicated by only two ratios, i.e. LDR and MAN. This research depicts Bank Indonesia effectiveness as regulator at providing CG implementation guide on PBI. This research reveals for the urge for Indonesian banking industry to boost GCG implementation for their rating and performanceimprovement. Keywords: corporate governance asessment, CAMEL, commercial banks, corporate governance
STUDENT PERCEPTION ON BUSINESS ETHICS Suwardi, Eko; Artiningsih, Arika; Novmawan, M. Ridwan
Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

Many research conducted on the behavior of business persons and their perception on businessethics. However, rarely similar study deals with the perception of students on businessethics. Indeed, students are our future generation who are going to have substantial role inIndonesian business and economy. Therefore this study focuses on students as a proxy for futurebusiness players in this country (Trawick and Draden, 1980). We compare among groups ofstudents based on their maturity, formal business ethic education, gender and specific professionalbackgrounds. The results of analysis show that in general students have good perceptionon business ethics. Further, there is a significant different perception on business ethics amongstudents with different academic maturity, professional background. Student with businessbackground are less ethical compare to those are with non-business background. This may consistentwith previous evidence found that ethical principles need to be introduced more tobusiness students. In contrast, there is no different perception on business ethics among studentwith different gender groups and formal business ethics course. This could be business ethicsformal education takes time to be internalized by participants or student with no formalbusiness ethics course also learn business ethics from other sources.Keywords: students, perceptions, business ethics
Data Breaches and Identity Theft: A Case Study of U.S. Retailers and Banking Arika Artiningsih
Jurnal Universitas Paramadina Vol 13 (2016)
Publisher : Universitas Paramadina

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Abstract

AbstrakPencurian identitas telah ada dan berlangsung cukup lama, sampai pada keberadaan internet yang makin meningkatkan jumlah dan fenomena kasusnya di seluruh dunia. Fenomena ini membutuhkan penanganan yang lebih baik dari segi system pengamanan data, teknik investigasi, produk hokum dan kolaborasi di level internasional. Penelitian ini bertujuan untuk mengungkap dan menganalisis secara mendalam kasus-kasus pembobolan database perusahaan secara online yang mengakibatkan terjadinya pencurian identitasdari para pelanggan. Mempertimbangkan cakupannya, penelitian ini membahas kasus pencurian identitas yang dicatatkan oleh dunia sebagai kasus dengan kerugian yang paling signifikan pada organisasi bisnis di Amerika Serikat, yaitu: Target, JP Morgan, Home Depot, dan Sally Beauty. Akan tetapi, mengingat sifat kasusnya yang melintasi batas-batas negara, maka penelitian ini melakukan analisis untuk membandingkan produk-produk hokum dalam mengatasi pencurian identitas online di beberapa Negara Eropa, Australia, dan ASEAN. Analisis Segitiga fraud digunakan untuk membongkar kasus-kasus pencurian identitas online dengan menyajikan jumlah korban dankerugian yang dideritasekaligusdampaktindakankejahataninikepada para pemangku kepentingan seperti investor, kreditor, bank, credit union, perusahaan, dan yang paling penting dampak terhadap pelanggan. Upaya penanganan hokum atas tindak kejahatan ini menarik untuk didiskusikan karena sifatnya yang melewati batas antarnegara. Pada gilirannya, tulisan ini memaparkan pentingnya pencegahan dan upaya bersama menangani tindak kejahatan inipada level organisasi, nasional maupun internasional.
CORPORATE GOVERNANCE IMPLEMENTATION AND PERFORMANCE ASSESMENT USING THE CGCG’s UGM RATING MODEL: COMMERCIAL BANKS IN INDONESIA Arika Artiningsih; M. Ridwan Novmawan; Sony Warsono
Journal of Indonesian Economy and Business (JIEB) Vol 26, No 2 (2011): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.357 KB) | DOI: 10.22146/jieb.6272

Abstract

The purpose of this research is to examine the implementation of Good Corporate Governance (GCG) in Commercial Banks before and after the policy of The Bank Indonesia Regulation (PBI) Number 8/4/PBI/2006 concerning Good Corporate Governance Implementation for Commercial Banks. Center for Good Corporate Governance Universitas Gadjah Mada (CG CGCG UGM) rating model was employed to measure CG implementation in Commercial Banks which calculate both company organs and Corporate Governance (CG) basic principles in a universal framework. From the company organs perspective, a CG system consists of five (5) organs interacting each others, which are board of directors, board of executives, boards of commissioners/committees, auditors, and stakeholders. Meanwhile, from the CG basic principles perspective, a CG system should fulfill five (5) CG principles, which are Transparency, Accountability & Responsibility, Responsiveness, Independency, and Fairness. Therefore, the CG framework and rating model use The information technology as the main pillar in the application of CG. As for measuring banking performance, CAMEL ratio--which consist of the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Management (Man), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR)--was applied. In conclusion, Using CGCG UGM rating model, it is discovered hat CGimplementation at Indonesian banking system was improved subsequently to the issuance of PBI. Whereas on its performance, the significant changes were indicated by only two ratios, i.e. LDR and MAN. This research depicts Bank Indonesia effectiveness as regulator at providing CG implementation guide on PBI. This research reveals for the urge for Indonesian banking industry to boost GCG implementation for their rating and performanceimprovement. Keywords: corporate governance asessment, CAMEL, commercial banks, corporate governance
STUDENT PERCEPTION ON BUSINESS ETHICS Eko Suwardi; Arika Artiningsih; M. Ridwan Novmawan
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (47.262 KB) | DOI: 10.22146/jieb.6472

Abstract

Many research conducted on the behavior of business persons and their perception on business ethics. However, rarely similar study deals with the perception of students on business ethics. Indeed, students are our future generation who are going to have substantial role in Indonesian business and economy. Therefore this study focuses on students as a proxy for future business players in this country (Trawick and Draden, 1980). We compare among groups of students based on their maturity, formal business ethic education, gender and specific professional backgrounds. The results of analysis show that in general students have good perception on business ethics. Further, there is a significant different perception on business ethics among students with different academic maturity, professional background. Student with business background are less ethical compare to those are with non-business background. This may consistent with previous evidence found that ethical principles need to be introduced more to business students. In contrast, there is no different perception on business ethics among student with different gender groups and formal business ethics course. This could be business ethics formal education takes time to be internalized by participants or student with no formal business ethics course also learn business ethics from other sources.
Beyond stability: Mapping financial performance volatility and audit quality Artiningsih, Arika; Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Abstract

This study examines the relationship between financial performance volatility and audit quality among non-financial firms listed on the Indonesia Stock Exchange from 2010 to 2024. Using 4,533 firm-year observations, the study examines how fluctuations in profitability, liquidity, and solvency impact the effectiveness of external audits, as measured by the absolute value of discretionary accruals. The empirical results show that volatility in all three financial dimensions is negatively associated with audit quality, indicating that firms with more unstable financial performance tend to experience lower-quality audits. Furthermore, cluster analysis reveals distinct volatility patterns that correspond to varying audit quality levels, confirming that financial stability is a significant determinant of audit risk. These findings extend Agency Theory and the Risk-Based Auditing Framework by introducing financial volatility as a key indicator of audit risk. The study provides implications for auditors, regulators, and policymakers to enhance audit planning and oversight in emerging market contexts.
Co-Authors Albertus Henri Listyanto Nugroho Eko Suwardi Kurniawan, Firdaus M. Ridwan Novmawan M. RIdwan Novmawan Sony Warsono