Claim Missing Document
Check
Articles

Found 18 Documents
Search

Pengaruh Sistem Pengendalian Internal, Whistleblowing System, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Daerah: Studi Empiris pada Pemerintah Kota Bima Alwi Alwi; M. Rimawan; Ismunandar Ismunandar
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7379

Abstract

Tujuan Penelitian ini adalah untuk menguji dan menganalisis pengaruh Sistem pengendalian Internal Whistleblowing System, dan Moralitas Individu terhadap Pencegahan Fraud dalam pengelolaan keuangan daerah. Poulasi dalam penelitian ini adalah Pegawai Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bima , dengan Jumlah Sampel penelitian adalah 65 responden. Analisis regresi linear berganda digunakan untuk menguji pengaruh variabel independen yakni Sistem pengandalian internal, whistleblowing system, dan Moralitas individu terhadap Pencegahan Fraud pengelolaan keuangan daerah, dengan tahapan analisis Uji kualitas data (Uji Validitas dan reabilitas) kemudian Uji Asumsi Klasik, dan di lanjutkan uji hipotesis melalui uji t dan Uji F dan Koefisien determinasi (R2). Hasil penelitian Menunjukkan bahwa Sistem pengendalian Internal Whistleblowing System, dan Moralitas Individu berpengaruh signifikan terhadap Pencegahan Fraud dalam pengelolaan keuangan daerah
Analisis Pertumbuhan Asset, Earning Volatility, Dan Debt To Equity Rasio Terhadap Volatilitas Harga Saham Pada Sub Sektor Otomotif Dan Komponen Alief Sofyan Lanang; Alwi Alwi; Hanifah Muthiah
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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

Abstract

This study aims to analyze the effect of asset growth, earning volatility, and debt to equity ratio (DER) on stock price volatility in automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The method used is an associative quantitative approach using secondary data from five selected companies through purposive sampling techniques based on data availability and consistency of financial reporting. Data analysis was carried out using classical assumption tests and multiple linear regression. The results show that partially, asset growth and earning volatility do not have a significant effect on stock price volatility, while DER has a significant positive effect. Simultaneously, these three variables have a significant effect on stock price volatility. These findings imply that a company's funding structure, particularly debt levels, plays an important role in stock price fluctuations and needs to be an investor concern in investment decision-making.
Pengaruh Dana Pihak Ketiga Dan Kredit Bermasalah Terhadap Profitabilitas Pada Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Naurah Islami Pasha; Alwi Alwi; Juwani Juwani
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 1 No. 02 (2025): EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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

Abstract

This study aims to analyze the effect of third party funds (DPK) and non-performing loans (NPL) on bank profitability proxied through Return on Assets (ROA) in the banking sub-sector listed on the Indonesia Stock Exchange (IDX), especially in the Bank Group Based on Core Capital (KBMI) IV which includes Bank Mandiri, BRI, BCA, and BNI during the 2019-2023 period. The method used is a quantitative approach with multiple linear regression testing and classical assumption testing. The results showed that partially, DPK has a positive and significant effect on ROA, while NPL has a negative and significant effect on ROA. Simultaneously, both variables also have a significant effect on ROA. The findings indicate that the effectiveness of fund raising and credit risk management are key factors in improving bank financial performance in the Indonesian banking sector.
Analisis Perbandingan Kinerja Keuangan Bank BNI Tbk Dan Bank Mega Tbk Nurhasanah Nurhasanah; Aris Munandar; Alwi Alwi
EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Vol. 2 No. 01 (2025): EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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

Abstract

This study aims to analyze the comparative financial performance of Bank Negara Indonesia (BNI) Tbk and Bank Mega Tbk during the period 2018–2022. Financial performance was measured using the ratios of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The study employed a comparative quantitative method using secondary data obtained from the official websites of both banks and the Indonesia Stock Exchange. The analysis was conducted through descriptive comparison, trend visualization of financial ratios, and independent sample t-test to determine the significance of performance differences. The results indicate that BNI exhibited higher profitability under normal conditions but experienced a significant decline during the COVID-19 pandemic, whereas Bank Mega demonstrated more consistent performance stability throughout the period. These differences in performance are influenced by risk management strategies, operational efficiency, and the respective scales of the banks. The findings have important implications for investors, customers, bank management, and regulators in making decisions regarding investment, risk management, and banking industry supervision.
Pengaruh Return On Equity (ROE), Non Performing Loan (NPL) Dan Biaya Operasional Pendapatan Operasional (BOPO) Terhadap Nilai Perusahaan Bank BUMN Marlina Marlina; Alwi Alwi; Amirulmukminin Amirulmukminin
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/f9abt750

Abstract

This study aims to examine the effect of Return on Equity (ROE), Non Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO) on the firm value of State-Owned Commercial Banks (BUMN) listed on the Indonesia Stock Exchange (IDX). A quantitative approach with an associative research design was employed. The study utilized secondary data obtained from the annual financial statements of four state-owned banks during the 2021–2025 period, selected using a purposive sampling technique. Data were analyzed using SPSS version 26 through classical assumption tests, multiple linear regression analysis, correlation analysis, coefficient of determination, partial hypothesis testing (t-test), and simultaneous hypothesis testing (F-test). The findings reveal that Return on Equity (ROE) has a significant positive effect on firm value (p = 0.011), Non-Performing Loan (NPL) significantly affects firm value (p = 0.006), and Operating Expenses to Operating Income (BOPO) also has a significant effect on firm value (p = 0.004). Simultaneously, ROE, NPL, and BOPO significantly influence firm value, as indicated by an F-value of 10.426 with a significance level of 0.000. Furthermore, the coefficient of determination (R²) of 0.453 indicates that 45.3% of the variation in firm value can be explained by the three independent variables, while the remaining 54.7% is influenced by other factors outside the research model. These findings suggest that profitability, credit quality, and operational efficiency are key determinants of firm value and should be considered by bank management in improving corporate performance as well as by investors in making investment decisions.
IMPLEMENTASI PROGRAM GREEN CAMPUS MELALUI GERAKAN PENGHIJAUAN LINGKUNGAN DENGAN PENGEMBANGAN TAMAN MINI KAMPUS YANG ASRI DAN BERKELANJUTAN Alwi Alwi; M. Rimawan; Puji Muniarti; Hanifah Mutiah; Nurhayati Nurhayati
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 4 No 02 (2026): APRIL 2026
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Permasalahan lingkungan hidup menjadi isu global yang memerlukan perhatian serius, termasuk di lingkungan perguruan tinggi sebagai agen perubahan. Penelitian ini bertujuan untuk mengkaji implementasi program Green Campus melalui kegiatan penghijauan di Sekolah Tinggi Ilmu Ekonomi (STIE) Bima. Metode yang digunakan adalah pendekatan partisipatif dengan melibatkan civitas akademika dalam tahap perencanaan, pelaksanaan, serta evaluasi kegiatan. Kegiatan penghijauan dilakukan melalui penanaman pohon dan penataan taman mini kampus sebagai upaya meningkatkan kualitas lingkungan. Hasil menunjukkan bahwa program ini mampu meningkatkan tutupan vegetasi, memperbaiki kualitas udara, serta menciptakan lingkungan kampus yang lebih nyaman dan estetis. Selain itu, keterlibatan aktif mahasiswa dan dosen berkontribusi dalam meningkatkan kesadaran dan perilaku peduli lingkungan. Dari aspek sosial dan edukatif, keberadaan taman kampus juga berfungsi sebagai ruang interaksi dan media pembelajaran lingkungan. Dengan demikian, implementasi program Green Campus melalui penghijauan tidak hanya memberikan manfaat ekologis, tetapi juga berdampak positif terhadap pembentukan budaya ramah lingkungan yang berkelanjutan di lingkungan kampus.
The Effect of Debt to Equity Ratio (DER) on Return on Equity at PT Astra Agro Lestari Tbk Linda Saradillah; Alwi Alwi; Nurul Huda
Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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

Abstract

This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari Tbk. DER represents the proportion of debt to equity in a company's capital structure, whereas ROE reflects the company’s ability to generate profits from its shareholders’ equity. The research employs a quantitative approach using secondary data derived from the company’s annual financial statements for the period 2012–2023. A simple linear regression analysis is conducted to assess the relationship between the variables. The findings reveal that DER does not have a statistically significant effect on ROE. This indicates that changes in the company’s capital structure, particularly in terms of debt utilization, do not substantially impact the returns earned by shareholders. The study suggests that other factors—such as operational efficiency, asset utilization, and strategic financial management—may play a more prominent role in influencing ROE. These results provide valuable insights for investors and corporate decision-makers regarding the relative importance of capital structure in shaping financial performance.
AKSI BERSIH LINGKUNGAN UPAYA PENGUATAN KESADARAN DAN GOTONG ROYONG OLEH MAHASISWA DI DESA TALABIU KABUPATEN BIMA Alwi Alwi; M Rimawan; Hanifah Mutiah; Sahrul Akbar
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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

Abstract

Permasalahan kebersihan lingkungan dan menurunnya praktik gotong royong masih menjadi tantangan di berbagai wilayah pedesaan. Kondisi tersebut mendorong perlunya upaya penguatan kesadaran lingkungan dan partisipasi masyarakat melalui kegiatan yang bersifat partisipatif. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kesadaran lingkungan dan memperkuat nilai gotong royong masyarakat melalui aksi bersih lingkungan yang dilaksanakan oleh mahasiswa Kuliah Kerja Nyata (KKN) Sekolah Tinggi Ilmu Ekonomi Bima di Desa Talabiu, Kabupaten Bima. Metode pelaksanaan kegiatan dilakukan secara partisipatif dengan melibatkan masyarakat dalam berbagai kegiatan kebersihan, meliputi pembersihan lingkungan sekitar permukiman, tempat ibadah (masjid dan mushola), serta Tempat Pemakaman Umum (TPU). Hasil kegiatan menunjukkan adanya peningkatan partisipasi dan kepedulian masyarakat terhadap kebersihan lingkungan, yang ditandai dengan keterlibatan aktif warga selama pelaksanaan kegiatan dan perubahan kondisi lingkungan menjadi lebih bersih, rapi, dan tertata. Selain berdampak pada aspek fisik lingkungan, kegiatan ini juga memperkuat interaksi sosial dan menumbuhkan kembali semangat gotong royong sebagai nilai sosial masyarakat desa. Peran mahasiswa sebagai fasilitator dan agen perubahan berkontribusi dalam mendorong keterlibatan masyarakat secara aktif melalui pendekatan edukatif dan kolaboratif. Kegiatan ini dapat disimpulkan sebagai model pengabdian kepada masyarakat yang efektif dalam meningkatkan kesadaran lingkungan dan memperkuat nilai gotong royong, serta berpotensi untuk direplikasi di wilayah lain dengan karakteristik sosial yang serupa.