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Pengaruh Kualitas Laba dan Tingkat Efisiensi Operasional Terhadap Kinerja Keuangan Perusahaan Perbankan Difqi, Difqi; Kartini, Tina; Nurmilah, Risma
Bageur: Jurnal Ekonomi, Sosial, dan Pendidikan Vol. 1 No. 2 (2025): Oktober
Publisher : PT Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/bageur.v1i2.441

Abstract

This study aims to analyze the effect of earnings quality and operational efficiency on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The research population consists of 58 conventional banks, with a sample of 15 banks selected using purposive sampling based on the availability of complete financial reports and consistent listing on the IDX. The observation period covers three years, resulting in 45 observations. Earnings quality is measured by earnings persistence, earnings predictability, and the ratio of operating cash flow to net income. Operational efficiency is measured using the BOPO ratio, while financial performance is proxied by Return on Assets (ROA). Data analysis was conducted using a quantitative approach indicate that earnings quality has a significant positive effect on financial performance, operational efficiency has a significant negative effect on financial performance, and simultaneously both variables significantly influence the financial performance of conventional performance of conventional banks. These findings highlight the importance of improving earnings quality and operational efficiency as strategies to maintain profitability and competitiveness in Indonesia’s conventional banking sector.
Analysis Of The Subsidized Home Ownership Loan (Kpr) Granting Process In Preventing Non-Performing Loans (Case Study At PT. Bank Tabungan Negara Sukabumi Branch Office) Siti Ambar Alya Hanifah; Tina Kartini; Risma Nurmilah
Primanomics : Jurnal Ekonomi & Bisnis Vol. 22 No. 3 (2024): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v22i3.3206

Abstract

This study analyzes the Subsidized Home Ownership Credit (KPR) Provision Process at PT. Bank Tabungan Negara Sukabumi Branch Office, as a housing solution for Low-Income Communities (MBR). With Indonesia's population reaching 278.7 million, and the minimum wage income in Sukabumi below Rp. 3,500,000, while house prices in Sukabumi range from 166-300 million, the need for affordable housing is increasingly urgent. Bank BTN, as a pioneer in mortgage lending since 1974, provides Housing Financing Liquidity Facility (FLPP) to support MBR. The research background shows an increase in Subsidized KPR distribution in Sukabumi, but also faces challenges such as obstacles in the credit application process and potential non-performing loans. This study aims to explain the Subsidized KPR provision process, the application of 7P principles in credit analysis, and the effectiveness of the Subsidized KPR provision process in preventing non-performing loans. Using qualitative research methods with data collection techniques through observation, interviews, and documentation. The results show that the implementation of the Subsidized KPR provision process complies with established regulations, but there are challenges in educating new potential debtors. The 7P credit analysis principle is applied comprehensively to assess credit application eligibility. The Subsidized KPR provision process demonstrates effectiveness in preventing non-performing loans, although this credit risk cannot be completely eliminated, and the increase in NPL that occurred after the Covid-19 restructuring policy creates new challenges for the bank's financial health.
Pengaruh Risiko Kredit Dan Kecukupan Modal Terhadap Likuiditas Suatu Perusahaan (Studi Kasus Di Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Adinda Siti Salsya Az-zahra; Acep Suherman; Tina Kartini
Primanomics : Jurnal Ekonomi & Bisnis Vol. 24 No. 2 (2026): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v24i2.4379

Abstract

The Covid 19 pandemic has increased pressure on four sectors in Indonesia, including the financial sector such as Banking. The financial sector, especially the banking industry, has the responsibility to collect and redistribute these funds to the public. During the pandemic, banks had an impact on financial performance, especially non-performing loans and liquidity due to hampered credit disbursement. In order to increase economic growth again after the pandemic, it is important for banks to increase the amount of credit available. Of course, at this stage of recovery, banks also try to provide financial performance reports as best as possible by paying attention to the risks that may arise, sufficient capital to help the company's operations and manage its liquidity. This is because sufficient capital can help cover the risks that arise and allow banks to distribute more credit without hindering liquidity. Companies can look for credit risk values using NPL ratios, capital adequacy with CAR ratios, and liquidity using LDR ratios. NPLs can show a ratio indicator for companies to evaluate the potential for credit risk. In addition, the CAR ratio shows whether the bank has sufficient capital to meet its operational needs as well as bear the risk. Meanwhile, the LDR ratio is to maintain whether the company's liquidity level is still at the limit or safe area.
Pelatihan Manajemen Rantai Pasok Bagi Umkm Tina Kartini
Alahyan Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 1 (2023): (Mei)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/ecos-preneurs.v1i1.21

Abstract

Supply chain management training for MSMEs aims to provide understanding and skills in managing supply chains effectively. This training covers inventory management, production processes, distribution, shipping, and logistics management. By understanding how to manage supply chains effectively, MSMEs can improve their operational efficiency, increase customer satisfaction, reduce costs, and increase profitability. This training also helps MSMEs build better relationships with their business partners, suppliers, distributors, and customers. MSMEs that have good relationships with their business partners will be more likely to get better prices, reduce supply risk, and improve their reputation in the market. The results of this training add to the knowledge and skills needed to manage supply chains effectively, help MSMEs increase profits, and build good relationships with their business partners. Supply chain management training is essential for MSMEs looking to improve the success and sustainability of their business in an increasingly competitive market.
The Role of Digital Media in Accounting Transparency and Corporate Image: SDGs Communication Approach Irfan Sophan; Ade Sudarma; Tina Kartini; Andri Indrawan; Kanyapat Pattanapokinsakul
Communicatus: Jurnal Ilmu komunikasi Vol. 9 No. 1. June (2025): Communicatus: Jurnal Ilmu Komunikasi
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Gunung Djati Bandung Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/cjik.v9i1.45724

Abstract

Digital media is crucial in supporting accounting transparency and shaping a company's strategic image in the digital era. This article examines how a value-based communication approach can integrate the principles of Sustainable Development Goals (SDGs) into corporate communication practices, particularly regarding accountability and reputation. By optimizing digital media, companies enhance the transparency of financial information and build public trust through narratives aligned with sustainability values. This study employs a descriptive qualitative approach with case study analysis on companies adopting value-based communication strategies. The findings show that the synergy between digital media and SDG values can improve public perception of corporate social responsibility and ethics. This also strengthens the company's strategic position in the eyes of stakeholders, creating a positive image and fostering long-term relationships with various parties involved. Through this integration, companies can achieve financial transparency and a strong reputation.
Analisis Akuntabilitas dalam Distribusi Bantuan Sosial untuk Program Keluarga Harapan (PKH) Pika Pristiana; Tina Kartini
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11150

Abstract

This study aims to analyze administrative accountability in the implementation of the Family Hope Program in Sirnamekar Village, particularly in updating beneficiary data. The study used a descriptive qualitative approach with purposive sampling and snowball sampling techniques. Data were collected through interviews, observation, documentation, and triangulation, with an emphasis on interpreting the findings. The results indicate that program implementation has followed official guidelines and is supported by external parties. However, the data updating process remains slow and limited regional authority in changing data in the Integrated Social Welfare Data has resulted in inaccurate targeting, resulting in some recipients who no longer meet the criteria but continue to receive assistance. Strengthening coordination and improving data updating mechanisms are needed to optimize program accountability.
Pengaruh Pembiayaan Qardh, Pembiayaan Mudharabah, dan Pembiayaan Ijarah terhadap Profitabilitas: (Studi Kasus pada Bank Umum Syariah di Indonesia Yaitu Bank Syariah Indonesia periode tahun 2021-2024) Ahmadiyan Khalifa Al-Ghifari; Iqbal Noor; Tina Kartini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10825

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pembiayaan qardh, mudharabah, dan ijarah terhadap profitabilitas Bank Syariah Indonesia periode 2021–2024. Profitabilitas diproksikan menggunakan Return on Assets (ROA). Penelitian ini dilatarbelakangi oleh pentingnya mengetahui sejauh mana pembiayaan syariah mampu memberikan kontribusi terhadap peningkatan profitabilitas bank, mengingat setiap akad pembiayaan memiliki karakteristik, risiko, dan mekanisme pengembalian yang berbeda. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif kausal. Data penelitian berupa laporan keuangan publikasi Bank Syariah Indonesia tahun 2021–2024 dengan jumlah observasi sebanyak 32 data yang diperoleh melalui teknik purposive sampling. Analisis dilakukan menggunakan regresi linear berganda dengan bantuan SPSS melalui pengujian statistik deskriptif, uji asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pembiayaan qardh tidak berpengaruh signifikan terhadap profitabilitas dengan nilai signifikansi 0,196. Pembiayaan mudharabah juga tidak berpengaruh signifikan terhadap profitabilitas dengan nilai signifikansi 0,868. Pembiayaan ijarah tidak berpengaruh signifikan terhadap profitabilitas dengan nilai signifikansi 0,434. Secara simultan pembiayaan qardh, mudharabah, dan ijarah tidak berpengaruh signifikan terhadap profitabilitas dengan nilai signifikansi 0,061. Nilai Adjusted R Square sebesar 0,145 menunjukkan bahwa variabel independen hanya mampu menjelaskan profitabilitas sebesar 14,5%, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Hasil penelitian ini diharapkan dapat menjadi referensi bagi penelitian selanjutnya serta memberikan tambahan informasi mengenai hubungan pembiayaan syariah terhadap profitabilitas perbankan syariah.
Co-Authors Acep Suherman Ade Sudarma Adinda Siti Salsya Az-zahra Ahmadiyan Khalifa Al-Ghifari Ai Iklimah Agustina Al Fianty, Amelia Alfatihah, Muhamad Dani Alif Alhidayatullah Ali Djamhuri Andrawan, Vikri Andre Ardyan Andri Indrawan Andri Indrawan Anisa Dewi Puspita Ariadi Gusman Aryanti, Meli Averilliana, Carissa Awaliah, Sany Putri Rabiul Badie Uddin Balqista, Nur Prasida Darlin, Evalina Deri Kurnia Saputra Difqi, Difqi Elan Eriswanto Evi Martaseli Fauziah, Siti Sarah Fauziah Fitri Dwi Ulma Fitria Nurhidayah Tunazzah Gatot Wahyu Nugroho Gianti Ajeng Cahyani Gunariah, Frilla Gusman, Ariadi Hijjah, Warnida Himmatul Aliyah, Hilda Idang Nurodin Iqbaal Noor Iqbal Noor Irfan Sophan Ismet Ismatullah Iyab Salahudin Kanyapat Pattanapokinsakul KURNIA KURNIA, KURNIA Laita Shopia Martiani S, Desri Muhamad Dani Alif Alfatihah Muhammad Fakhri Ikhsan Muhammad Khairul Amal Mumu Mohamad Fadjar Mutiara, Tia Muzdalifah, Nazia Nadia Nasywa, Salwa Aftar Nazia Nadia Muzdalifah Noor, Iqbaal Nurmilah, Risma Pika Pristiana Pitriyani Pitriyani Pitriyani Pitriyani Pramayanti, Dian Ikha Putri, Rahita Rosdiana Rahmat Hidayat Rahmawati, Sindi Reni Anggriani, Reni Ri'yati Najiyah Risma Nurmilah Safitri, Mutiara Rintan Sany Putri Rabiul Awaliah Shaqinah, Lisa Sholihati, Ghina Mar'atu Shopia, Laita Sidik, Aditya Purnama Sinta Ayu Nurkarima Siti Ambar Alya Hanifah Sopiah, Sopiah Sri Rahayu Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulaeman Suparman, Herviana Rosalia Suratman Suratman Tanti Aulyza Putri Tri Shakti Wiguna Venita Sofiani Vikri Andrawan Wiguna, Tri Shakti Wijaya, Arip Prilian Zulfa, Nadya Indana