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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen dan Kewirausahaan (JMDK) Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jurnal Akuntansi dan Bisnis Arthavidya Jurnal Ilmiah Ekonomi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Journal of Regional Economics Indonesia Indonesian Journal of Business Analytics (IJBA) Journal of Community Service Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Prihat Assih
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Journal : AFRE Accounting Financial Review

 1 
Pengelolaan Keuangan Daerah dan Good Governance terhadap Kinerja Satuan Kerja Perangkat Daerah Saverius Dhuri Mbipi; Prihat Assih; Maxion Sumtaky
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.5503

Abstract

This study aims to describe regional financial management which includes: planning and budgeting, implementation and administration and accountability of regional finances; and transparency which includes transparency and accessibility; as well as the accounta-bility of regional financial reporting, the effectiveness of internal and external party super-vision, and the performance of Regional Work Units; analyze the effect of the effectiveness of financial planning, the effectiveness of budget execution control, transparency and ac-countability of financial reporting on the performance of Local Government Work Units. This type of research is explanative. The number of samples in this study were 32 respond-ents. The data collection technique used a questionnaire. The analysis technique uses de-scriptive analysis and multiple linear regression analysis. Regional financial management which includes; the effectiveness of financial planning, the budget formulation process, the characteristics of the clarity of budget targets and control have an effect on the performance of regional work units. Meanwhile, transparency and accessibility of regional financial reporting and accountability of regional financial reporting have no effect on the perfor-mance of regional work units. DOI: https://doi.org/10.26905/afr.v3i2.5503
Loan to Deposit Ratio, Risiko Kredit, Net Interest Margin dan Profitabilitas Bank Sugeng Haryanto; Eko Aristanto; Prihat Assih; Zainal Aripin; Yanuar Bachtiar
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.6154

Abstract

This study aims to analyze the effect of loan to deposit ratio, credit risk on profitability and net interest margin as moderating variables. The research was conducted on the national banking industry. The research population is the banking industry that goes public on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. The research period is 2017-2019 with a sample of 37 banks. The number of pairs of data analyzed was 111 data. The data analysis technique used moderated regression analysis (MRA), with Net Interest Margin as the moderating variable. The results showed that the Loan to deposit ratio had an effect on profitability in a positive direction. Credit risk has a negative effect on bank profitability. Net interest margin is able to strengthen the relationship between loan to deposit ratio and credit risk with profitability. Penelitian ini bertujuan untuk menganalisis pengaruh Loan to deposit ratio, risiko kredit terhadap profitabilitas dan net interest margin sebagai variable moderasi. Penelitian dilakukan pada industry perbankan nasional. Populasi penelitian adalah industri perbankan yang go public di Bursa Efek Indonesia. Teknik sampling digunakana purposive sampling. Periode penelitian tahun 2017-2019 dengan jumlah samel 37 bank. Jumlah pasang data yang dianalisis sebanyak 111 data. Teknik analisis data menggunakan moderated regression analysis (MRA), dengan Net Interest Margin sebagai variable moderating. Hasil penelitian menunjukkan Loan to deposit ratio berpengaruh terhadap profitabilitas dengan arah positif. Risiko kredit berpengaruh negative terhadap profitabilitas bank. Net interest margin mampu memperkuat hubungan antara Loan to deposit ratio dan risiko kredit dengan profitabilitasDOI: https://doi.org/10.26905/afr.v4i1.6154
Growth Opportunity and Firm Value in Indonesian Manufacturing Firms Sugeng Haryanto; Sunardi Sunardi; Eko Ariestanto; Prihat Assih; Adi Suroso; Zaenal Aripin
AFRE (Accounting and Financial Review) Vol 5, No 3 (2022): November 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i3.8936

Abstract

This study aims to analyze the effect of investment decisions, funding decisions, dividend decisions on firm value and whether growth opportunity affects the relationship between investment policy, funding policy and dividend policy on firm value. This research was conducted on a manufacturing company that went public on the Indonesia Stock Exchange. The number of samples in the study was 92 companies with a research period of 2015-2020 so that the amount of data analysis was 552. The data analysis technique used moderated regression analysis (MRA). The results of the study found that investment decisions have a negative effect on firm value. While funding decisions, dividend decisions have a positive effect on firm value. Growth opportunity is able to strengthen the influence of investment decisions on firm value. Growth opportunities weaken funding and dividend decisions. The results of this study indicate that growth opportunity is important information for investors, because it will be related to the sustainability and prospects of the company in the future.DOI: https://doi.org/10.26905/afr.v5i3.8936
Co-Authors Abd. Syakur Adi Suroso Al-Islama Achyunda Putra, Firnanda Alhifni, Ahlam Andhito Rahmadhan Wijaya Aprilia Rachmadian Apriyanto, Gaguk Aristanto, Eko Astuti, Widji Bella Ayu, Roro Bramasta, Yara Diana Zuhroh Digitha Oktaviani Putri Edi Subiyantoro Edy Subiyantoro Etty Harya Ningsi Etty Harya Ningsi Grahita Chandrarin GUDONO GUDONO Hastuti, Ambar Woro Hastuti, Ambar Woro Hermawan, Reza Ronny Iwan Triyuwono Kumar, Abdul Malik Kusuma, Marhaendra Langgeng Prayitno Utomo Lasboi, Yorim N Mardiana Andarwati Maukonda, Rana Maxion Sumtaky mujairimi, mujairimi Nadiah Lutfi Wakid Nenik Mey Yetty Noviansyah Rizal Parawiyati Parawiyati Retna Safriliana Ria Mennita Ririn Sudarwati sanusi, Anwar Saverius Dhuri Mbipi Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Subiyantoro, Edy Sugeng Haryanto Sugeng Haryanto Sukmawati SUKMAWATI Sumtaky, Maxion Sunardi Sunardi Swalaganata, Galandaru Taufiq, Abd Rohman Utomo, Langgeng Prayitno Vinsensius Vinsensius Vinsensius Vinsensius Wijaya, Andhito Rahmadhan Yanuar Bachtiar Yetty, Nenik Mey Zaenal Aripin Zainal Aripin