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All Journal Jurnal Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Jurnal Online Insan Akuntan Jurnal Ekonomika Jurnal Ekonomika eCo-Fin Innovative: Journal Of Social Science Research International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) MABUSS: Journal of Management, Business and Social Sciences
Afrizal Nilwan
Universitas Bandar Lampung
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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COMPARISON OF FINANCIAL PERFORMANCE OF NATIONAL AND FOREIGN BANKS ON THE IDX FOR THE PERIOD 2018-2022 Yindi Angelina; Afrizal Nilwan; Riswan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.304

Abstract

Financial statement analysis is an effort to find out how well the financial performance of a bank. This study intends to analyze the performance comparison between national and foreign banks and which one is superior between the two in order to determine its impact on the development of the Indonesian economy. This is because the existence of banking intermediation problems and potential banking speculation activities, both national and foreign, can have implications for the domestic economy. Financial performance assessment is done with CAMEL ratios (CAR, NPL, NIM, ROA, LDR). Purposive sampling is the sampling technique applied in this study. The sample consists of 5 National Banks and 5 Foreign Banks listed on the Indonesia Stock Exchange in the period 2018-2022. Secondary data obtained from banking financial statement documents on the Indonesia Stock Exchange is the type of data used in this study with the Mann-Whitney Test as a tool for analyzing data. The findings of the analysis conducted show that there is a significant difference in NIM and ROA. However, no significant differences were found in CAR, NPL, and LDR and national banks are still superior.
TAX AVOIDANCE: AN AGENCY THEORY PERSPECTIVE Luthfiatun Niswah; Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.306

Abstract

Tax Avoidance, or often known as tax avoidance, is an obstacle that has the potential to affect state cash revenue. This arises from the irresponsible behavior of corporate taxpayers who do not fulfill their obligations in paying their taxes, in practice often taking advantage of weaknesses or loopholes in tax regulations. The purpose of this research is to test the impact of transfer pricing, sales growth, capital intensity, and debt to equity ratio on tax avoidance in the oil, gas and coal mining industry listed on the IDX in 2019 – 2022. The method used in sampling is the purposive sampling method through a sample that has a total of 8 out of 19 oil, gas and coal mining industries in the IDX in 2019 – 2022. The variables used in this research are dependent (y) and independent (x) variables. The data analysis used in this research is multiple linear regression using the SPSS version 18 test tool. Based on the results of the analysis carried out, the researchers were able to draw conclusions that the variables transfer pricing, sales growth, capital intensity, and debt to equity ratio had a significant positive effect on tax avoidance, on the significance value of each independent variable (x), namely 0.001, 0.003, 0.042, and 0.010 where the value was smaller than 0.05.
ANALYSIS OF ACCOUNTING STUDENTS' UNDERSTANDING OF THE DEVELOPMENT OF BASIC ACCOUNTING CONCEPTS AND THEIR APPLICATION Putri Safitri; Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.317

Abstract

This study examines the understanding of students majoring in Accounting related to the development of basic accounting concepts and their implementation in teaching at several universities in Bandar Lampung. S1 Accounting students from Bandar Lampung University, Technocrat University, and Darmajaya University class of 2020 became research subjects. Qualitative methods are used with data collection through questionnaires. The results showed differences in student understanding related to basic accounting concepts, influenced by teaching approaches, curricula, and learning methods at each university. Data analysis uses a descriptive approach with percentage-based score interpretation. The implications of this research can be used to improve teaching effectiveness and student understanding of basic accounting concepts. Further research recommendations include analysis of additional variables and company types to understand holistically the challenges of a dynamic and competitive work environment. These findings support the development of a responsive and relevant curriculum in meeting industry demands.
Pengaruh Good Corporate Governance Terhadap Optimalisasi Aset Perusahaan Perbankan di BEI Tahun 2017-2022 Andini, Yulia Andini; Nurdiawansyah; Afrizal Nilwan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2248

Abstract

Analysis of the impact of Good Corporate Governance represented by institutional ownership, management ownership, board of directors, board of commissioners, and audit committee, on the optimization of bank assets through the measurement of Return on Asset (ROA) is the purpose of this research. Banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022 are the population of this study. Multiple linear analysis with purposive sampling as the sample size determination method is the method applied in this research. Based on the conclusion of this research, asset optimization of banking companies listed on the IDX between 2017 and 2022 is significantly influenced by the structure of the board of directors, the membership of the board of commissioners, and the quality of the audit committee. Meanwhile, from 2017 to 2022, asset optimization of banking companies listed on the IDX is not significantly influenced by either institutional or managerial ownership.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING Selvy Anggraini; Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.187

Abstract

Punctuality is an important trait that shows the ability of the organization to compile and present financial statements according to the grace period, because information in financial reporting that is in accordance with the deadline is more useful for stock investors when making investment decisions. The purpose of this study is to evaluate how profitability and leverage affect the timeliness of financial statements. In this study, profitability is assessed through return on assets (ROA) and leverage is analyzed using debt to equity ratio (DER). This type of study is a quantitative set that utilizes secondary information in the form of financial statements per year from the company obtained through the www.idx.co.id site. Participants in this study are property and real estate sub-sector business entities listed on the Indonesia Stock Exchange for the period 2020-2022. The respondents of this study were 69 organizations that met 4 respondent requirements using purposive sampling techniques. The test was carried out through the use of logistic regression analysis with SPSS software version 18. The partial presumptive test output shows that profitability and leverage have a significant positive impact on the timeliness of financial statements. The findings of the coefficient of determination test explain that the percentage of the influence of profitability and leverage for the timeliness of financial statements is 10.2% and the remaining 89.8% is impacted by other independent elements that have not been studied in this study
Pengaruh Kompensasi Finansial dan Gaya Kepemimpinan Pada Kepuasan Kerja Karyawan di Rumah Kerupuk Arumi 157 Riska Junia Lukita Sari; Afrizal Nilwan
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2095

Abstract

Studi ini dimaksudkan untuk menganalisis keterkaitan antara  kompensasi finansial dan gaya kepemimpinan pada kepuasan kerja karyawan di Rumah Kerupuk Arumi 157 yang berlokasi di Natar, Kabupaten Lampung Selatan. Pendekatan yang dipergunakan adalah kuantitatif dengan metode survei, dan teknik pengambilan sampel dengan non-probability melalui metode sampling jenuh, di mana seluruh populasi sejumlah 60 karyawan dijadikan sebagai sampel penelitian. Instrumen berupa kuesioner. Data dianalisis dengan mempergunakan perangkat lunak SPSS versi 30 melalui serangkaian uji, termasuk uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan uji koefisien determinasi. Hasil uji mendapatkan bahwa kompensasi finansial (t-hitung = 3,656) dan gaya kepemimpinan (t-hitung = 4,933) berdampak signifikan pada kepuasan kerja (t-tabel = 1,672; p < 0,05). Nilai koefisien determinasi (R²) 0,557 mengindikasikan bahwa kedua variabel independen secara simultan menjelaskan 55,7% variasi kepuasan kerja karyawan. Sisanya dipengaruhi oleh faktor eksternal lainnya yang tidak diteliti dalam model ini.
Pengaruh Dividend Payout Ratio dan Earning Per Share terhadap Harga Saham Perbankan di BEI (2020–2024) Repki Saputra; Afrizal Nilwan
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.278

Abstract

Tujuan penelitian ini adalah untuk menyelidiki pengaruh Rasio Pembayaran Dividen (DPR) dan Laba Per Saham (EPS) terhadap harga saham bank-bank Indonesia yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2024. Studi ini menggunakan pendekatan kuantitatif dengan desain eksploratif-kausal, berdasarkan data sekunder dari laporan keuangan tahunan dan harga penutupan saham akhir tahun. Sampel terdiri dari 27 perusahaan keuangan yang dipilih melalui seleksi yang disengaja, menghasilkan 135 observasi. Untuk menentukan validitas model regresi, data dievaluasi menggunakan regresi linier berganda, yang didahului oleh pengujian asumsi standar. Statistik menunjukkan bahwa laba per saham (EPS) memiliki pengaruh positif dan signifikan secara statistik terhadap harga saham, artinya EPS yang lebih tinggi meningkatkan kepercayaan investor dan nilai pasar. Sementara itu, DPR tidak memiliki dampak yang nyata terhadap harga saham, menunjukkan bahwa distribusi dividen bukanlah isu utama bagi investor perbankan.
Co-Authors Afifah Yohanna Andini, Yulia Andini Anggraini Saputri Arif Irawan Asya Desva Fitrilia Budhi Waskito Goenawan GOENAWAN Haninun Jason Tandani Luthfiatun Niswah Marcell Gilbert Immanuel Nurdiawansyah Putri Safitri Repki Saputra Riska Junia Lukita Sari Sandy Gunawan Selvy Anggraini Serina Serina Serina Siswahyudianto Yanuarius Yanu Dharmawan Yindi Angelina Yunita Sofyandy