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All Journal Jurnal Wira Ekonomi Mikroskil Jurnal Akuntansi dan Pajak Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Applied Sciences in Accounting, Finance, and Tax Balance: Journal of Islamic Accounting Journal of Islamic Economics and Finance Journal of Islamic Economics and Finance Balance: Journal of Islamic Accounting
Khairina Nur Izzaty
STIE BANK BPD JATENG
Economics, Econometrics & Finance Social Sciences Other

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Analisis Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Non Performing Financing (NPF) Pada Bank Umum Syariah di Indonesia Natasyanurul Fatimah; Khairina Nur Izzaty
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOL.2 NO.2 NOVEMBER 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (949.032 KB) | DOI: 10.28918/jief.v2i2.5702

Abstract

This study aims to analyze the influence of internal factors such as FDR, CAR, and BOPO and external factors such as inflation, BI rate, and exchange rates against Non-Performing Financing (NPF) at Islamic Commercial Bank in Indonesia. This study uses a quantitative approach carried out at Islamic Commercial Banks registered at OJK from the first quarter of 2019 to the third quarter of 2021. The sample in this study was determined using a purposive sampling method so that 9 Islamic Commercial Banks were obtained according to the criteria. The data analysis method used is multiple linear regression and a goodness of fit test of a model that is processed using IBM SPSS 25. Based on the results of data testing shows that: (1) The Financing to Deposit Ratio has no significant effect on Non Performing Financing; (2) Capital Adequacy Ratio has no significant effect on Non-Performing Financing; (3) Operating Expense on Operating Income has a positive and significant effect on Non-Performing Financing, (4) Inflation does not have a significant effect on Non-Performing Financing, (5) the BI rate does not significantly affect Non-Performing Financing, and (6) The Exchange rate has a positive and significant effect on Non-Performing Financing
SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Khairina Nur Izzaty; Taufiq Andre Setiyono; Angie Marsha Putri; Iffa Dania Hamzah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
THE EFFECT OF MSME’s FINANCIAL STATEMENTS QUALITY TO BANKING CREDIT ACCESSIBILITY Rizka Rahmah Asaidah; Khairina Nur Izzaty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1213

Abstract

The purpose of this study is examine the extent to which SMEs actors prepare annual reports and how the level of loan access that can be received by SMEs with quality annual reports. This study uses primary data obtained from question with respondents of 50 SMEs at Rumah Kreatif BUMN Bank BRI Cabang Pandanaran Semarang. The analysis technique used multiple linier regression. The results of this study indicate that the quality of SMEs annual report and loan term has no effect on the bank loans access, this is due to the low SMEs annual reports that cause banks to still doubt the trust related to their annual report. While the size of the business, length of business, and loan collaterals have a positive effect on the amount of bank loans access.
THE INFLUENCE OF STRATEGIC MANAGEMENT ACCOUNTING ASPECTS ON BANK PERFORMANCE Idzna Nur Shodriani; Khairina Nur Izzaty
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5639

Abstract

This research purpose to develop a broad conceptualization of strategic management accounting and examine the influence of aspects of strategic management accounting on organizational performance at commercial banks and BPR in Tegal. This type of research is quantitative and the data analysis uses SPSS ( Statistical Product and Service Solutions ) 25. The sampel of this research is the head of the office leadership of commercial bank and BPR in Tegal. The result of this research indicate that organizational structure and organizational climate hanve a positive effect on organizational performance while organizational resources and information system have no effect on organizational performance.
DIGITALISASI PENGELOLAAN KEUANGAN DAN KESIAPAN IMPLEMENTASI SAK EMKM SEBAGAI UPAYA PENINGKATAN KUALITAS LAPORAN KEUANGAN UMKM Khairina Nur Izzaty; Grace Tianna Solovida
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.7874

Abstract

This study aims to analyze the effect of the digitalization process on MSME operations and also the readiness of MSME actors regarding the implementation of SAK EMKM to improve the quality of MSME financial reporting. Respondents who were sampled in this study were 118 small business owners who had run their business processes in a hybrid manner (a combination of online and conventional) in Semarang City, Central Java. The research data was obtained by distributing questionnaires either online using the Google form or in person. The data analysis method used is multiple linear regression analysis using SPSS 26 software. The research results obtained are that the use of information technology and online sales systems as the impact of digitization has a positive influence on the quality of MSME financial reporting. In addition, the dissemination of SAK EMKM information and the readiness and understanding of MSME accounting also has a positive effect on the quality of financial reporting. On the other hand, the high perception of MSME actors towards the applicable accounting standards has not been able to produce quality financial reports, and the online payment system also does not affect the quality of financial reporting.
FAKTOR DETERMINAN PENGUNGKAPAN INFORMASI DAMPAK PANDEMI COVID-19 DALAM LAPORAN KEUANGAN PERUSAHAAN Khairina Nur Izzaty; Suci Atiningsih
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.v23i1.5890

Abstract

This study aims to find empirical evidence related to the factors that influence th firms to make voluntary disclose information on the impact of Covid-19 pandemic. This research is motivated by the phenomenon of extraordinary event due to the Covid-19 pandemic that hasa hit the world, including Indonesia, which also has an impact on financial and business reporting schemes. The data collection method is secondary sources, consist of financial reports of trading companies, accommodation services, tourism services, transportation services, and other services listed on the Indonesia Stock Exchange in 2020. Furthermore, to analyze the data, logistic regression analysis method is used. The result of the study stated that only the sales growth variable had a significant and negative effect on the disclosure of information on the impact of the Covid-19 pandemic. While other variables, namely profitability, liquidity, market capitalization, foreign ownership, and institutional ownership have no effect on disclosure of information on the impact of the Covid-19 pandemic
Co-Authors Angie Marsha Putri Eko Riyan Setiawan Fella Sifa Khoviani Grace Tianna Solovida Idzna Nur Shodriani Iffa Dania Hamzah Natasyanurul Fatimah Pratomo Cahyo Kurniawan Rizka Rahmah Asaidah Setiyono, Taufiq Andre Suci Atiningsih Yanti Pujiastuti