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All Journal MODUS-Jurnal Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Roberto Akyuwen
Universitas Pancasakti Tegal
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK MALUKU MALUT PADA MASA PANDEMI COVID-19 Roberto Akyuwen; Marthin Nanere; Suwandi Suwandi
JURNAL MANEKSI Vol 10, No 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.518 KB) | DOI: 10.31959/jm.v10i2.718

Abstract

The corona virus diseases 2019 (Covid-19) has spread widely in Indonesia since the beginning of 2020. Until recently, this pandemic has gradually disturbed the whole social and economic sectors including banking industry. Bankers are facing various challenges and uncertainties in sustaining their businesses and simultaneously anticipating the better situation in the future. This research is aimed to identify the impact of capital adequacy, loan distribution, and efficiency on the profitability of Bank Maluku Malut in the Covid-19 pandemic period. This bank is basically categorized as a commercial bank. However, it also being recognized as a regional development bank. In total, there were 26 regional development banks in Indonesia. All financial data of Bank Maluku Malut which are required for analysis in this research are gathered from the Indonesia Financial Services Authority (OJK). These data were analyzed using a multiple linear regression model. It was found that the loan distribution has a significant and positive influence on the profitability. Meanwhile, the efficiency has a significant but negative impact on the profitability. The other finding is that the capital adequacy has no impact on the bank’s profitability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK MALUKU MALUT PADA MASA PANDEMI COVID-19 Roberto Akyuwen; Marthin Nanere; Suwandi Suwandi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.518 KB) | DOI: 10.31959/jm.v10i2.718

Abstract

The corona virus diseases 2019 (Covid-19) has spread widely in Indonesia since the beginning of 2020. Until recently, this pandemic has gradually disturbed the whole social and economic sectors including banking industry. Bankers are facing various challenges and uncertainties in sustaining their businesses and simultaneously anticipating the better situation in the future. This research is aimed to identify the impact of capital adequacy, loan distribution, and efficiency on the profitability of Bank Maluku Malut in the Covid-19 pandemic period. This bank is basically categorized as a commercial bank. However, it also being recognized as a regional development bank. In total, there were 26 regional development banks in Indonesia. All financial data of Bank Maluku Malut which are required for analysis in this research are gathered from the Indonesia Financial Services Authority (OJK). These data were analyzed using a multiple linear regression model. It was found that the loan distribution has a significant and positive influence on the profitability. Meanwhile, the efficiency has a significant but negative impact on the profitability. The other finding is that the capital adequacy has no impact on the bank’s profitability.
Analysis of Financial Distress with The Altman, Springate, Zmijewski, Grover, and Taffler Models in The Consumer Cyclicals Sector in The Covid-19 Pandemic Ikwan Mustafa; Dien Noviany Rahmatika; Roberto Akyuwen
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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

Abstract

The Covid-19 pandemic has changed the order of the wor­ld economy, which allows for financial distress (fin­a­n­ci­al distress) in a company. This study aims to determine the financial distress condition of companies in the consumer cyclicals sector in 2018-2021 using the Altman, Springate, Zmijewski, Grover, and Taffler models. In addition, to find out the difference in financial distress before the Covid-19 pandemic occurred with during the Covid-19 pandemic and the level of accuracy of each model used. This research is a type of quantitative research using a purposive sampling te­ch­nique so 66 samples were selected. The data used is se­con­dary data, in the form of financial statements for 2018-2021. The results of the study show that there are diffe­ren­ces in each of the financial distress prediction models used. The results of the average difference test (paired simple T-test) from the prediction model used only the Altman model which shows no difference in financial distress conditions before the Covid-19 pandemic occurred during the Covid-19 pandemic. Meanwhile, the Springate, Zmijewski, Grover, and Taffler models show differences in financial distress con­ditions. The accuracy level of the Altman model is 87.88%, Taffler 83.71%, Grover 74.24%, Springate 73.48%, and Zmijewski 68.18%. So it can be concluded that the Alt­man model is the model with the highest level of accuracy in predicting financial distress in the consumer cyclicals sector of companies.
Pengaruh Kepemimpinan, Komunikasi, dan Motivasi Kerja Terhadap Kinerja Pegawai Melalui Kepuasan Kerja Dirgahaymas Trisatria; Roberto Akyuwen
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.456

Abstract

Capain Kapitasi Berbasis Kinerja (KBK) pada Pus-kesmas di Kabupaten Tegal terbilang masih perlu diperbaiki. Hal ini merujuk kepada KBK >95% yang baru tercapai di 10 Puskesmas pada tahun 2023. Berdasarkan permasalahan ter-sebut, penelitian ini kemudian bertujuan melakukan analisis terhadap faktor-faktor yang mempengaruhi kinerja pegawai tersebut baik itu secara langsung maupun tidak langsung. Penelitian ini merupakan penelitian kuantitatif dengan pen-dekatan eksplanatori, metode pengumpulan data dilakukan melalui pembagian kuisioner, sedangkan analisis data meng-gunakan metode regresi mediasi melalui software olah data SEM-PLS. Hasil penelitian menunjukkan bahwa kepe-mim-pinan dan kepuasan kerja berpengaruh signifikan terhadap kinerja pegawai, sedangkan komunikasi dan motivasi kerja tidak berpengaruh terhadap kinerja pegawai Puskesmas di Kabupaten Tegal. Kepemimpinan dan motivasi kerja tidak berpengaruh terhadap kepuasan kerja, sedangkan komunikasi berpengaruh signifikan terhadap kepuasan kerja pegawai Puskesmas di Kabupaten Tegal. Dari sisi pengaruh tidak langsung, kepemimpinan dan motivasi kerja tidak ber-pe-ngaruh terhadap kinerja pegawai melalui kepuasan kerja, namun disisi lain komunikasi berpengaruh signifikan ter-hadap kinerja pegawai melalui kepuasan kerja di Puskesmas Kabupaten Tegal.
GAP ANALYSIS IMPLEMENTASI ISO 26000 PADA PERUSAHAAN PUBLIK Suwandi Suwandi; Roberto Akyuwen
Modus Vol. 31 No. 2 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i2.2405

Abstract

ABSTRACT ISO 26000 have been used as a guideline of Corporate Social Responsibility (CSR) practices in various companies globally. This research is aimed at analyzing the implementation gap of two main subjects of ISO 26000 in PT. Bakrie Sumatra Plantations Tbk (BSP). The two main subjects are human rights and labor practices. A descriptive qualitative approach is used to process various primary and secondary data. Primary data are gathered through series of interview with relevant respondents, while secondary data are collected mainly from the CSR reports in the period of 2016-2017. It is found that, if referred to the ISO 26000 core subjects, there is an implementation gap in BSP’s CSR practices in the context of labour practices and human rights. Several important documents on these two core subjects are not yet developed by the BSP management until recently. Keywords: CSR implementation; human rights; ISO 26000; labor practices ABSTRAK ISO 26000 digunakan sebagai panduan praktik Corporate Social Responsibility (CSR) di berbagai perusahaan di dunia. Penelitian ini bertujuan untuk menganalisis kesenjangan (gap) dalam implementasi dua subjek utama dalam ISO 26000 pada  PT. Bakrie Sumatra Plantations Tbk (BSP). Kedua subjek utama tersebut adalah hak asasi manusia dan praktik tenaga kerja. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk memproses data primer dan sekunder. Data primer diperoleh dengan metode wawancara dengan responden, sedangkan data sekunder diperoleh dari laporan CSR selama periode 2016-2017. Hasil penelitian ini menunjukkan adanya kesenjangan implementasi di dalam praktik CSR pada BSP, jika ditinjau dari subjek inti ISO 26000, yaitu dalam konteks praktik tenaga kerja dan hak asasi manusia. Beberapa dokumen inti dalam dua subjek utama tersebut belum disediakan oleh manajemen BSP. Kata kunci: implementasi CSR; hak asasi manusia; ISO 26000; praktik tenaga kerja
PERBANDINGAN PENELITIAN FINANCIAL DISTRESS PADA BANK UMUM KONVENSIONAL DI INDONESIA Roberto Akyuwen; Dien Noviany Rahmatika; Ahmad Subagyo
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5009

Abstract

ABSTRACT Financial distress is a common phenomenon occurred in the business organizations, including banking industry. The financial distress banks will experience significant decline in their financial performance which require an immediate improvement to mitigate the worsen condition and bankruptcy. This research is aimed to compare previous studies on financial distress in the conventional commercial banks in Indonesia undertaken by various researchers. In overall, 30 relevant researches from the period of 2015 to 2021 will be compared and analyzed. The comparison will cover the use of different tools of analysis, dependent and independent variables, and relationship patterns among those variables. The result shows that logistic regression is the most frequent tools of analysis used by researchers in identifying the financial distress condition in the conventional commercial banks in Indonesia. Meanwhile, dummy variable is the most intensive dependent variable used in various studies. Most of researchers have used NPL, CAR, and ROA as independent variables in their researches. Furthermore, there were inconsistent influence pattern of various factors on financial distress. Keywords: comparison; conventional commercial banks; financial distress. ABSTRAK Kesulitan keuangan (financial distress) merupakan fenomena yang umum terjadi dalam organisasi bisnis, termasuk industri perbankan. Bank yang sedang dalam kesulitan keuangan biasanya mengalami penurunan signifikan dalam kinerja keuangan dan memerlukan perbaikan segera untuk meminimalkan risiko terjadinya kondisi yang lebih buruk dan kebangkrutan. Penelitian ini bertujuan untuk membandingkan penelitian-penelitian sebelumnya mengenai kesulitan keuangan pada bank umum konvensional di Indonesia yang dilakukan oleh berbagai peneliti. Secara keseluruhan, sebanyak 30 penelitian yang relevan selama periode 2015-2021 dibandingkan dan dianalisis. Perbandingan ini meliputi penggunaan berbagai alat analisis, variabel dependen dan independen, dan pola hubungan antar variabel tersebut. Hasil penelitian menunjukkan bahwa regresi logistik merupakan alat analisis yang paling sering digunakan dalam mengidentifikasi kondisi kesulitan keuangan pada bank-bank umum konvensional di Indonesia. Sementara itu, dummy variable merupakan variabel dependen yang paling banyak dipakai dalam berbagai studi. Mayoritas peneliti telah menggunakan NPL, CAR, dan ROA sebagai variabel independen dalam penelitian mereka. Selanjutnya, terdapat pola yang tidak konsisten dalam pengaruh berbagai faktor terhadap kesulitan keuangan. Kata kunci: perbandingan; bank umum konvensional; financial distress.
Co-Authors Ahmad Subagyo Dien Noviany Rahmatika Dirgahaymas Trisatria Ikwan Mustafa Marthin Nanere Suwandi Suwandi