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All Journal 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) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Keuangan dan Perbankan 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

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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.
Co-Authors Adhinda Ghinna Purnama Aura Nanda Safhira Azra Marchyadi Noor Deliana Aryanti Dini Andhika Dita Ayu Endang Setiya Rini Iin Zubaedah Indupurnahayu Nadya Trinova Salsabiela Arbaiya Shanti Lysandra Susilowati Susilowati Thania Putri Arini Vania Audrey Wibowo Wulandari Wulandari