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All Journal Jurnal Manajemen dan Agribisnis Jurnal Reviu Akuntansi dan Keuangan Jurnal Konseling dan Pendidikan Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal International Journal of Social Science and Business Aptisi Transactions on Technopreneurship (ATT) Jurnal Ilmiah Akuntansi Kesatuan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Business Review and Case Studies Indonesian Journal of Multidisciplinary Science Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Asian Journal of Social and Humanities
Zenal Asikin
School Of Business, IPB University, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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The Impact of the Basel III Framework Implementation on Banking Performance in Indonesia Wibowo, Andri Tri; Achsani, Noer Azam; Asikin, Zenal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4805

Abstract

Banking stability is crucial to Indonesia’s financial resilience. Following the 2008 global crisis, Basel III was introduced to reinforce banks’ capital, leverage, and liquidity frameworks. This study aims to analyze the impact of the implementation of the Basel III framework on the financial performance of Indonesian banks, particularly on profitability and operational efficiency during the 2018-2024 period. This study uses secondary quantitative data obtained from the annual financial statements and published reports of publicly listed conventional commercial banks. The collected data include information related to Basel III implementation. Data processing methods used descriptive analysis and dynamic common correlated effects panel data regression analysis. The research data are sourced from financial reports officially published by each bank. The results show that the success of Basel III implementation depends not only on compliance levels but also on each bank’s ability to balance stability, efficiency, and growth. For banks, capital optimization, leverage management, and adaptive liquidity strategies are key. Regulators require proportional policy calibration and risk-based supervision. With the right approach, Basel III can be a strategic instrument for sustainably strengthening the competitiveness and resilience of the national banking system.
AN SCP-BASED ASSESSMENT OF MARKET STRUCTURE AND AIRLINE PERFORMANCE IN POST-PANDEMIC INDONESIA Sofura, Nia; Asikin, Zenal; Hasanah, Nur
SOSIOEDUKASI Vol 15 No 1 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v15i1.7370

Abstract

This study applies the Structure–Conduct–Performance (SCP) framework to empirically reassess the relationships among market structure, airline conduct, and industry performance in Indonesia’s aviation sector. The analysis integrates descriptive trend analysis to capture post-pandemic industry dynamics and panel data regression techniques to quantitatively evaluate structural and behavioral effects on performance. The findings are intended to provide policy-relevant evidence for enhancing industry competitiveness and long-term resilience. The results indicate that Indonesia’s aviation industry is characterized by a persistent oligopolistic structure, in which market concentration (HHI and CR4) and minimum efficient scale (MES) significantly shape airline behavior and performance. Using fixed-effects panel regression for the 2019–2024 period, the estimates show that higher market concentration and MES have positive and statistically significant effects at the 1–5% level on capacity decisions (ASK) and yield, while airline performance, measured by load factor, remains significantly influenced after controlling for fuel price volatility and GDP growth, providing strong empirical support for the Structure–Conduct–Performance (SCP) framework. This study demonstrates that post-pandemic performance in Indonesia’s aviation industry is primarily driven by market structure and internal operational decisions, particularly capacity management (ASK) and fleet utilization, rather than by pricing strategies, service quality, or short-term macroeconomic conditions.
Sustainable Business Innovation in Indonesian Firms ESG Disclosure Profitability and Greenwashing Ferli, Ossi; Achsani, Noer Azam; Andati, Trias; Asikin, Zenal
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 2 (2026): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i2.854

Abstract

This paper aims to investigate the relationships among ESG disclosure score and profitability. The sample consist of sustainable companies in Indonesia, based on the Sustainalytics and Bloomberg databases. Panel regression analysis was employed to test the study hypotheses. The results indicate that ESG disclosure has a negative effect on firm profitability. Specifically, environmental and governance disclosures are negatively associated with profitability. Moreover, both the combined ESG score and the Squared ESG variable exhibit a negative effect on profitability. Net sales show a positive effect on profitability across all models. In contrast, the COVID-19 period was found to reduce firm profitability. This study is limited by the number of samples due to data availability, yet it provides implications for stakeholders by offering insights into how ESG disclosure influences profitability in the long term, particularly in the context of sustainability practices within developing countries. The findings also have significant implications for policymakers, firms, and investors, as these findings offer guidance on managing ESG disclosure to support financial performance while mitigating greenwashing effects. Finally, this study raises a critical question about whether ESG compliance and standards will remain instruments for capital market stakeholders or evolve into a transformative paradigm that reshapes stakeholder behaviour. This research contributes to the growing body of literature exploring the relationship between ESG disclosure and profitability by employing a self-developed index from annual report content analysis, thus providing a localized perspective on sustainability performance. Furthermore, it complements the literature on the non-linear relationship between sustainability and profitability.
Co-Authors Adler Haymans Manurung Alhamnovanda, Syakura Anggi Mayang Sari Anggraini Sukmawati Anggraini, Raden Isma Anggriani, Aulia Arief Daryanto Arief Daryanto Banowati, Benna Budi Yulianto Damanik, Siti Safira Diah Krisnatuti Efendi Daulay, Aprinda Endriatmo Soetarto Erliza Noor Ferli, Ossi Hakim , Dedi Budiman Harianto Harianto Hawari, Milzam Satya Indrawan, Raden Dikky Irman Hermadi Joyo Winoto, Joyo Linda Karlina Sari Lukytawati Anggraeni M. Syamsul Maarif Musbakri, Musbakri Nur Hasanah Nuraisyah, Ani NURUL RAHMAWATI Pohan, Sheilla Yasmin Afriani Popong Nurhayati Sari, Embun Sentosa, Alam Setiaji, Soleh Siti Jahroh Sofura, Nia Sudaryono Sylvia Tanti Novianti Trias Andati Wafa Syahidah Wibisono, Yudhiawan Wibowo, Andri Tri Yudha Heryawan Asnawi