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INTERAKSI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM HUBUNGAN ANTARA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PEGAWAI Diyan Kusuma Wicitra; Nugroho Heri Pramono; Yohana Kus Suparwati
Jurnal AKTUAL Vol 20, No 1 (2022): Jurnal AKTUAL
Publisher : STIE Trisna Negara OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47232/aktual.v20i1.129

Performance is an achievement that has been achieved by employees in a certain period that can be done by individuals or groups in government and private agencies. Supposedly, employee performance can reflect the performance of the agency as a whole. The purpose of this study is to obtain empirical evidence of the influence of organizational citizenship behavior interactions in the relationship between the effectiveness of accounting information systems on employee performance. This study uses a quantitative approach with primary data. The population of this study was 477 with a purposive sampling technique, so that a sample of 84 were obtained. The results showed that the effectiveness of the use of accounting information systems had a positive effect on employee performance. In addition, organizational citizenship behavior is able to moderate the effect of the effectiveness of the use of information systems on employee performance. Thus, organizational citizenship behavior needs to be instilled in individual employees both who work in public and private agencies.Keywords: employee performance; the effectiveness of accounting information systems; organizational citizenship behavior Abstrak Kinerja merupakan prestasi yang telah diraih oleh pegawai pada periode tertentu yang dapat dilakukan oleh individu maupun kelompok di instansi pemerintah maupun swasta. Seharusnya, kinerja pegawai dapat mencerminkan kinerja instansi secara keseluruhan. Tujuan penelitian ini yaitu memperoleh bukti empiris pengaruh interaksi organizational citizenship behavior dalam hubungan antara efektifitas sistem informasi akuntansi terhadap kinerja pegawai. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian ini sebanyak 477 dengan teknik pengambilan sampel yaitu purposive sampling, sehingga didapatkan sampel sebanyak 84. Hasil penelitian menunjukkan bahwa efektifitas penggunaan sistem informasi akuntansi berpengaruh positif terhadap kinerja pegawai. Selain itu, organizational citizenship behavior mampu memoderasi pengaruh efektifitas penggunaan sistem informasi terhadap kinerja pegawai. Dengan demikian, organizational citizenship behavior perlu ditanamkan pada individu pegawai baik yang bekerja di instansi negeri maupun swasta.

Analisis Faktor Internal dan Eksternal yang Mempengaruhi Financial Distress Bank Pengkreditan Rakyat (BPR) di Indonesia pada Masa Pandemi Covid 19 Tri Wiragil Kosasih; Nugroho Heri Pramono; Fika Azmi
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5445

This study aims to analyze internal and external factors that affect financial distress at BPRs in Indonesia during the covid 19 pandemic. Internal factors studied include: non-performing loans, cost income ratio, and working capital to total assets. While the external factors studied include: inflation, the rupiah exchange rate and interest rates. The population in this study is BPR registered with OJK for the period 2020. The sampling technique used is cluster sampling with the Slovin formula. The data analysis method used is multiple linear regression analysis which is processed using Eviews 11. Based on the results of data testing, the internal factor that has a positive effect on financial distress is working capital to total assets. Meanwhile, non-performing loan and cost income ratio have no effect on financial distress. In addition, the external factor that has a negative effect on financial distress is the interest rate. Meanwhile, inflation and the rupiah exchange rate have no effect on financial distress.

Non performing loan: analisis kredit bermasalah di masa pandemi Covid 19 Nisfi Musta'da; Nugroho Heri Pramono
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

This study aims to determine the effect of LAR, NIM, Inflation, and BI Rate on NPLs during the Covid-19 pandemic. The study population included all conventional commercial banks listed on the Indonesia Stock Exchange in 2020. The sample selection technique used was the purposive sampling method and obtained a sample of 102 observational data. The data used are secondary in the form of financial statements of conventional commercial banks of 2020. The analysis method used is the multiple linear regression method, which is processed using Eviews. The results showed that LAR and NIM had a positive effect on NPLs. In addition, inflation and the BI Rate have no effect on NPLs during the Covid-19 pandemic. Future research can also compare non-performing loans (NPLs) before and after the COVID-19 pandemic.

Analysis of The Impact of Covid-19 on Non Performing Finance, Digital Banking and Fintech on The Profitability of Sharia and Conventional Banks With Macro Economy as Moderation Ulin Nuha Synatrya; Nugroho Heri Pramono
IQTISHADIA Vol 15, No 2 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i2.14876

This study was aimed to obtain empirical evidence regarding the influence of Non-performing Financing (NPL and NPF), Digital Banking (internet banking and mobile banking), and Fintech (peer to peer lending) on the profitability of Islamic Banks (Zakat) and Conventional Banks (ROA) with macroeconomic condition (GDP) as a moderating variable. The population in this study included Islamic Commercial Banks and Conventional Commercial Banks registered by Financial Services Authority (Otoritas Jasa Keuangan in Indonesian and it was abbreviated in English as FSA) and the sampling method was purposive sampling. The research data used were financial statements for the 2020 period with a total sample of 13 Islamic Commercial Banks and 45 Conventional Commercial Banks. The method of analysis was MRA which was processed by Eviews 11. The results showed that NPL and digital banking had an effect on the profitability (ROA) of conventional banks. Fintech had no effect on the profitability (ROA) of conventional banks. While the NPF affected the profitability (zakat) of Islamic banks. Digital banking had an effect on the profitability (zakat) of Islamic banks, and fin-tech had no effect on the profitability (zakat) of Islamic banks. Based on the MRA macroeconomic test (GDP it could moderate the effect of NPL on ROA and the effect of NPF on zakat. Meanwhile, macroeconomic (GDP) could not moderate the influence of Digital Banking and fin-tech on ROA and zakat.

Analysis of The Impact of Covid-19 on Non Performing Finance, Digital Banking and Fintech on The Profitability of Sharia and Conventional Banks With Macro Economy as Moderation Ulin Nuha Synatrya; Nugroho Heri Pramono
IQTISHADIA Vol 15, No 2 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i2.14876

This study was aimed to obtain empirical evidence regarding the influence of Non-performing Financing (NPL and NPF), Digital Banking (internet banking and mobile banking), and Fintech (peer to peer lending) on the profitability of Islamic Banks (Zakat) and Conventional Banks (ROA) with macroeconomic condition (GDP) as a moderating variable. The population in this study included Islamic Commercial Banks and Conventional Commercial Banks registered by Financial Services Authority (Otoritas Jasa Keuangan in Indonesian and it was abbreviated in English as FSA) and the sampling method was purposive sampling. The research data used were financial statements for the 2020 period with a total sample of 13 Islamic Commercial Banks and 45 Conventional Commercial Banks. The method of analysis was MRA which was processed by Eviews 11. The results showed that NPL and digital banking had an effect on the profitability (ROA) of conventional banks. Fintech had no effect on the profitability (ROA) of conventional banks. While the NPF affected the profitability (zakat) of Islamic banks. Digital banking had an effect on the profitability (zakat) of Islamic banks, and fin-tech had no effect on the profitability (zakat) of Islamic banks. Based on the MRA macroeconomic test (GDP it could moderate the effect of NPL on ROA and the effect of NPF on zakat. Meanwhile, macroeconomic (GDP) could not moderate the influence of Digital Banking and fin-tech on ROA and zakat.

Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Bank Syariah di Indonesia Ervina Tri Pangesti; Nugroho Heri Pramono
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MAY 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, dewan komisaris independen, ukuran perusahaan, kecukupan modal, dan Islamic governance score terhadap pengungkapan Islamic Social Reporting. Populasi dalam penelitian ini adalah bank umum syariah di Indonesia periode 2017-2019. Teknik pengambilan sampel yang digunakan purposive sampling dan diperoleh 36 data pengamatan. Metode analisis yang digunakan dalam penelitian ini adalah analisis linier berganda yang diolah menggunakan Eviews 11. Hasil penelitian menunjukkan bahwa profitabilitas, dewan komisaris independen, dan kecukupan modal tidak berpengaruh terhadap pengungkapan Islamic Social Reporting. Sedangkan ukuran perusahaan dan Islamic governance score berpengaruh positif terhadap pengungkapan Islamic Social Reporting.

Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Konvensional Di Indonesia Noor Asfia Rosiana; Nugroho Heri Pramono
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i1.373

This study aims to empirically examine the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), inflation, and interest rates on the profitability of conventional commercial banks. The samples in this study were 23 conventional commercial banks listed on the Indonesia Stock Exchange in the 2018 - 2021 period. Sampling used a purposive sampling method. The type of data in this study is quantitative using secondary data. The data analysis technique used in this study is multiple linear regression analysis which was processed using Eviews 10. The results of this study indicate that the Capital Adequacy Ratio (CAR) proxy has no effect on Return On Assets (ROA), Non Performing Loans (NPL) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), inflation has no effect on Return On Assets (ROA), and interest rates have no effect on Return On Assets (ROA)

PENGARUH FAKTOR – FAKTOR PENENTU TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Risma Sekar Utami; Nugroho Heri Pramono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14602

Profitability is one of the ratios that is very important for banks, because the profitability ratio is used as an indicator to measure the bank's efficiency in generating profits or profits by utilizing the assets owned by the bank. This research aims to determine empirically whether there is an influence between BOPO, NPF, Profit Sharing, NOM, Inflation and BI Rate on profitability as measured by Return On Assets (ROA) in Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK). The population in this study was 12 Islamic banks and the sample data obtained was 144 quarterly financial report data from Sharia Commercial Banks from 2020-2022 which was obtained from the official website of the Financial Services Authority. The analytical tool used is multiple linear regression analysis with data processing using SPSS version 26. The results of this research show that BOPO and NPF have a negative influence on the profitability of Sharia Banks. Meanwhile, NOM has a positive effect on the profitability of Sharia Banks. Apart from that, Profit Sharing, inflation and the BI Rate have no effect on the profitability of Sharia Banks.

PENGUATAN EKOSISTEM DIGITAL DAN PEMBERDAYAAN USAHA MASYARAKAT GONOHARJO, KABUPATEN KENDAL MELALUI SIWAK (TOURISM MARKETPLACE) BERBASIS WAKAF DAN INFAQ Pramono, Nugroho Heri; Atiningsih, Suci; Ramdhan, Nur Ariesanto; Syahrina, Fadhillah Alvie; Triadiani, Nadia Sukma
Jurnal Abdimas Gorontalo (JAG) Vol 6 No 2 (2023): Jurnal Abdimas Gorontalo (JAG), November 2023
Publisher : UPPM Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jag.v6i2.1254

Berdasarkan hasil analis situasi kondisi, urgensi permasalahan prioritas mitra pemberdayaan masyarakat pemula antara lain: dukungan permodalan yang masih terbatas, belum memiliki sistem informasi, promosi, penjualan, dan pengelolaan keuangan yang terintegrasi, serta kurang terpublikasinya potensi dan permasalahan dari Desa Gonoharjo, Kecamatan Limbangan, Kabupaten Kendal ke masyarakat luas. Sehingga, untuk mengatasi permasalahan tersebut tujuan pemberdayaan masyarakat pemula ini adalah membuat crowdfunding berbasis wakaf dan infaq dengan nama SIWAK untuk akses permodalan kelompok usaha ternak kambing, pengelolaan desa wisata dan pengembangan produk dari kelompok usaha kreatif di Desa Gonoharjo. SIWAK merupakan tourism marketplace yang terintegrasi dengan media promosi, penjualan, serta pengelolaan keuangan. Target luaran wajib dari pemberdayaan masyarakat pemula antara lain: meningkatnya permodalan, omset, dan keuntungan bersih dari kelompok usaha ternak dan ekonomi kreatif, satu artikel publikasi di media elektronik, satu artikel di jurnal nasional ISSN, dan video kegiatan. Sedangkan luaran tambahannya adalah terbentuknya crowdfunding dengan nama SIWAK dan mendapatkan hak kekayaan intelektual (HKI). Beberapa kegiatan dari Pemberdayaan Masyarakat Pemula yang sudah terlaksana antara lain: melakukan survey ke lokasi mitra, menyusun perancangan pembuatan crowdfunding SIWAK berbasis wakaf dan infaq, pengenalan awal sistem SIWAK, melakukan pelatihan pengoperasian sistem baik bagi admin, mitra SIWAK, dan relawan SIWAK.

Tingkat Kesehatan Bank Syariah di Indonesia Pramono, Nugroho Heri; Azmi, Fika
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p108-124

This study aims to empirically prove the influence of the Sharia Supervisory Board (DPS), the decision to go public, and the level of corruption on the soundness level of Islamic banks in Indonesia. The research method used is a quantitative method using secondary data. The population in this study are Islamic Commercial Banks registered at the OJK for the 2018-2020 period, totaling 12 Islamic banks. The sampling technique used was purposive sampling, and 36 observations were obtained. The data analysis method used was multiple linear regression analysis which was processed using SPSS 25. Based on the results of the study, DPS proxied by DPS education had a negative effect on the soundness level of Islamic banks proxied by NPF. However, DPS also has a positive effect on the soundness level of Islamic banks which is proxied by CAR. The results of other studies indicate that the go public policy has no effect on the soundness level of Islamic banks proxied by NPF but has a positive effect on the soundness level of Islamic banks proxied by CAR. In addition, the level of corruption has no effect on the soundness of Islamic banks, either proxied by NPF or CAR.

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