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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Ekonomi dan Bisnis JURNAL MANAJEMEN (EDISI ELEKTRONIK) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Trilogi Accounting & Business Research Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Keuangan dan Perbankan Inkubis: Jurnal Ekonomi dan Bisnis Journal of Accounting, Management and Islamic Economics
Sparta Sparta
Indonesia Banking School
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN KECUKUPAN MODAL TERHADAP KINERJA KEUANGAN PERBANKAN SEBELUM DAN PADA MASA PANDEMI COVID – 19 (Studi pada Perbankan Konvensional Go Public yang Tedaftar pada Bursa Efek Indonesia Periode 2017-2021) Thania Putri Arini; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.467

Abstract

The purpose of this research is to examine, analyze, and compare how the influence of Credit Risk, Liquidity Risk, and Capital Adequacy on Banking Financial Performance Before and During the Covid-19 Pandemic by using a sample in Go Public Conventional Banking for the 2017-2021 period. This study uses a purposive sampling technique so that 42 banks are used as research samples. The independent variable Credit Risk is measured using the NPL ratio (Non Performing Loan), Liquidity Risk is measured using the LDR ratio (Loan to Deposit Ratio), and Capital Adequacy is measured using the CAR (Capital Adequacy Ratio) ratio. For the dependent variable, namely Banking Financial Performance, it is measured using the ROA (Return On Asset) ratio. The results of this study state that prior to the pandemic, Credit Risk had a significant negative effect on the Financial Performance of the Bank, while for Liquidity Risk and Capital Adequacy it had a significant positive effect on the Financial Performance of the Bank. After the Pandemic, the results stated that Credit Risk still had a significant negative effect on Banking Financial Performance, Liquidity Risk still had a significant positive effect on Banking Financial Performance, but for Capital Adequacy it did not have a significant effect on Financial Performance.
ANALISIS PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2016-2020 Dini Andhika; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.549

Abstract

The purpose of this study is to determine and analyze the effect of income tax variable, tunneling incentive and bonus mechanism to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 8 multinational companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and multinational companies listed in Indonesian Stock Exchange in 2016 to 2020. The analysis technique used is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories The results of this study indicate that the income tax and tunneling incentive have a negative effect on transfer pricing, while the Bonus Mechanism has a positive effect on transfer pricing.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK JAKARTA Susilowati Susilowati; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.556

Abstract

The purpose of this study was to the Effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (Period 2016 – 2020). The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The theoretical basis used is signal theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 – 2020. The sampling technique used the purposive sampling method, so there were 41 companies as a sample. The data is processed using the Eviews v.10 application. Hypothesis testing using partial test (t statistical test). The results showed that Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Firm Size and Leverage had a positive effect on Profitability and simultaneously had a positive effect on Profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.
The Impact of Credit Risk, Capital Adequacy, Liquidity, and Efficiency on Return on Assets in Indonesian Banking Sparta; Aura Nanda Safhira
Jurnal Manajemen Vol. 17 No. 1 (2026): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v17i1.22177

Abstract

This study aims to determine the effect of credit risk, capital adequacy, liquidity and efficiency on return on assets of banks in Indonesia with the control variable bank size. This research was conducted at Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2019 to 2023. The research population is the annual report of conventional banks in Indonesia so that the number of samples obtained is 37 banks using purposive sampling method. The analysis method used is data panel analysis. The results showed that credit risk has no effect on return on assets, capital adequacy has no effect on return on assets, liquidity has a significant positive effect on return on assets, efficiency has a significant positive effect on return on assets and bank size has an effect on return on assets. The managerial implications of this study indicate that despite increased credit risk, banks in Indonesia can still maintain profitability through strengthening risk management, optimizing capital utilization, balanced liquidity management, improving operational efficiency, and strategically managing bank size growth. The novelty of this research lies in its use of the most recent period covering the pandemic and recovery phase, as well as the integration of key banking indicators into a comprehensive empirical model. Managerial implications highlight the need for strengthening liquidity management, enhancing operational efficiency, and optimizing bank scale to maintain profitability in a dynamic economic environment.
IMPROVING THE BOOKKEEPING EXPERTISE OF MSME ACTORS THROUGH ACCOUNTING PROCESSING AND REPORTING MENTORING IN THE CURUG BOGOR TOURISM VILLAGE Sparta Sparta; Indupurnahayu Indupurnahayu; Shanti Lysandra
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 1 (2026): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i1.3202

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy, particularly at the local level, such as in Bogor Regency. However, most MSMEs face challenges in financial management, particularly in bookkeeping, which remains rudimentary or even incomplete. This also applies to MSMEs in Curug Tourism Village, Bogor Regency, who are partners in a Community Service (PkM) activity. This activity aims to improve MSMEs' understanding and skills in recording transactions, processing financial data, and preparing simple accounting reports. The method used was participatory training involving outreach, bookkeeping practice, and mentoring. Evaluation was conducted through pre- and post-tests with 29 participants. The results of the activity showed an average increase of 63% in understanding of bookkeeping and simple financial reports. Participants also began to practice separating personal and business finances and preparing simple profit and loss statements. Thus, this mentoring program has proven effective in improving the financial literacy of MSMEs in Curug Tourism Village and contributing to strengthening the village's tourism economy.
DETERMINAN MINAT MAHASISWA AKUNTANSI MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Sparta Sparta; Satria Purwantoro Purwantoro
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2764

Abstract

This study is motivated by the relatively low interest of accounting students in pursuing Professional Accounting Education (PPAk), despite the growing demand for professional accountants. This study aims to examine the effect of quality motivation, career motivation, and economic motivation on accounting students’ interest in pursuing PPAk. A quantitative survey was conducted involving 116 active accounting students at STIE Indonesia Banking School from the 2020–2023 cohorts. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that quality motivation has a positive and significant effect on students’ interest in pursuing PPAk. Career motivation also has a positive and significant effect and represents the strongest determinant in the model. In contrast, economic motivation does not significantly affect students’ interest in pursuing PPAk. These findings suggest that students’ intention to enroll in PPAk is driven more by competence development and career orientation than by direct financial considerations. The study provides practical implications for higher education institutions and PPAk providers to strengthen career socialization, competency-based learning, and professional accounting mentoring.Keywords: Career motivation; Economic motivation; Professional Accounting Education; Quality motivation; Student interest
Intellectual Capital and Firm Value in Indonesian Insurance Companies: The Role of Profitability Mediation and Underwriting Risk Moderation Khu Sumiati; Taufiq Hidayat; Sparta Sparta
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.301

Abstract

Background: The Indonesian insurance industry faces increasing pressure to leverage intellectual capital (IC) for competitive advantage, yet evidence on its impact on profitability and firm value remains limited and inconsistent. Objective: This study examines the effect of intellectual capital, measured by the Adjusted Value-Added Intellectual Coefficient (A-VAIC), on the firm value of insurance companies in Indonesia, and investigates the role of profitability as a mediating variable and underwriting risk as a moderating variable. Methods: Using a quantitative approach, panel data from 14 Indonesian insurance companies listed on the Indonesia Stock Exchange over 2019–2024 were analyzed (84 firm-year observations) employing Seemingly Unrelated Regression (SUR), Moderated Regression Analysis (MRA), and Sobel test. Results: The results indicate that intellectual capital has no significant effect on profitability (β = −0.000509; p = 0.696) but has a significant negative effect on firm value (β = −0.155; p = 0.027). Profitability (ROA) has no significant effect on firm value (PBV) (β = −16.02; p = 0.062). Underwriting risk (loss ratio) significantly weakens the IC–profitability relationship (β = −0.000146; p = 0.003), while profitability does not mediate the IC–firm value relationship (Sobel z = 0.392; p = 0.695). These findings suggest that IC effectiveness is contingent on underwriting risk management and that IC information is not yet fully interpreted by the market. Practically, insurance firms should prioritize underwriting efficiency and transparent IC disclosure to enhance market valuation. Conclusion: The findings show that intellectual capital has a significant negative effect on firm value, while profitability does not mediate this relationship. Underwriting risk weakens the effect of intellectual capital on profitability, indicating that its value is not yet fully recognized by the market.
The Effect of Income Smoothing and Procyclicality Behavior on the Bank Credit Impairment Losses with IAS 39 Adoption in PSAK 55 as a Moderating Variable Sparta Sparta; Nadya Trinova
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 3 (2019): December 2019 - March 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i3.1926

Abstract

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against the banks' credit impairment losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The objects of this study are conventional commercial banks, listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using a purposive sampling method, this study obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive effect on banks' credit impairment losses, whereas procyclicality and IAS 39 adoption in PSAK 55 does not affect the banks’ credit impairment losses significantly. On the contrary, the adoption of IAS 39 in PSAK 55 weakens the positive effect of income smoothing; however, it cannot moderate the effect of procyclicality on the banks' credit impairment losses. The results of this study have implications for regulators' policies to reduce income smoothing practices, maintain financial system stability because the provision for losses from lowering credit scores is too low, accounting policies stipulated by banks emphasize the interpretation and application of standards, and professional judgment and contradictory policies that can cover deficiencies held by financial accounting standards. Another implication is the need for bank managers to anticipate that by 2020, PSAK adopted from IFRS can be useful.
Analysis Of Factors Influencing Timeliness In Submission Of Company Financial Reports In Manufacturing Companies In The Consumer Goods Industry Sector On The Indonesia Stock Exchange Sparta; Wanda Cantikaputri Indriana
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 11 No. 3 (2025): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v11i3.851

Abstract

The purpose of this research is to test and analys the effect of leverage (DER), liquidity (Current Ratio), company age, and company size on the timeliness of financial reporting among manufacturing companies in the consumer goods sector, specifically in the food and beverage subsector, listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 150 sample data were obtained from secondary sources in the form of annual financial reports of food and beverage sector companies listed on the IDX for the period 2019-2023. The testing method in this research used logistic regression analysis, supported by the SPSS software version 30.0. Based on the logistic regression analysis, the results show that leverage and liquidity variables have a significant negative impact on the timeliness of financial reporting, while company age and company size variables do not affect the timeliness of financial reporting.
STRUKTUR KEPEMILIKAN DAN KINERJA PERBANKAN Sparta; Sarah Hani Mahdiyah
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v3i2.929

Abstract

This study focuses on research of relationship between ownership structure and banking performance and to know if GCG as moderation variable can strengthen their relationship. This study is using panel data covering 5 years from 32 banking firms listed in Bursa Efek Indonesia. The result shows that managerial ownership and institutional ownership are significant determinants of banking performance. However, this study do not find a significant relationship between government ownership and banking performance. Other than that, GCG as moderation variable can strengthen the relationship between managerial ownership and institutional ownership to banking performance but cannot strengthen the relationship between government ownership and banking performance.
Co-Authors Adhinda Ghinna Purnama Aura Nanda Safhira Azra Marchyadi Noor Deliana Aryanti Dini Andhika Dita Ayu Endang Setiya Rini Iin Zubaedah Indupurnahayu Khu Sumiati Nadya Trinova Salsabiela Arbaiya Sarah Hani Mahdiyah Satria Purwantoro Purwantoro Septiana Sisca Mariana Talohanas Shanti Lysandra Susilowati Susilowati Taufiq Hidayat Thania Putri Arini Vania Audrey Wibowo Wanda Cantikaputri Indriana Wulandari Wulandari