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All Journal MIX : Jurnal Ilmiah Manajemen Jurnal Kajian Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Global Financial Accounting Journal Muhammadiyah Riau Accounting and Business Journal Journal of Management and Business Environment (JMBE) Jurnal Pengabdian Masyarakat Indonesia Perspektif Akuntansi Jurnal Abdimas Musi Charitas
Feby Astrid Kesaulya
Universitas Katolik Musi Charitas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Kinerja Keuangan Perbankan Weny Putri; Feby Astrid Kesaulya; Khairunnisa Khairunnisa
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6087

Abstract

This study aims to identify whether financial ratios as measured by non-performing loans (NPL) and Loan To Deposit Ratio (LDR) have an effect on financial performance which is proxied by Net Interest Margin (NIM). The results of this study found that the level of bad loans or NPLs had a negative effect on financial performance. This is because the Bank's income does depend on the receipt of loan interest from the Customer. Meanwhile, LDR does not have a positive effect on financial performance with the assumption that a low LDR will cause the company's liquidity to increase and in the end it will also increase the quantity of idle funds which will have a direct impact on financial performance.
The Influence of Bank Risk and Third-party Funds on Bank Performance in South Korea’s Commercial Bank Muhammad Faruq Abdulhakim; Vera Intanie Dewi; Feby Astrid Kesaulya; Chris Petra Agung; Adam Hawari
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 2 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i2.017

Abstract

Objectives: This study aims to analyze the effects of bank risks (credit, market, and operational risks) and third-party funds (TPF) on the performance of South Korean banks.Methodology: This study employed a quantitative research method to achieve the research objectives. Panel data regression using a fixed-effects model was applied to examine the relationships between the variables. Secondary data were collected from the South Korean Financial Supervisory Service, covering 12 conventional commercial banks. The study period spans from December 2015 to December 2023.Finding: The findings show that market risk, operational risk, and third-party funds significantly influence the profitability of South Korean commercial banks. Meanwhile, credit risk has no significant effect on bank performance.Conclusion: Market risk, third-party funds (TPF), and operational risk are important determinants of bank performance. Effective risk management, consistent with Basel standards, can improve operational efficiency, reduce costs, and increase net profit. However, this study finds that credit risk has no significant effect on bank performance.
Does Ethical Context Affect the Ethically Related Judgment by the Observers of Earnings Management? Feby Astrid Kesaulya; Weny Putri; Khairunnisa Khairunnisa
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.51

Abstract

This research aims to empirically prove that there will be a difference in ethically related judgment by the observer of earnings management, primarily when they work in the company, which has a higher ethical context or value, and they know the moral agent personally. This research used experiment 2x2 between subjects to collect data by giving each respondent different treatments and scenarios. The different treatments to the respondents are the diverse workplaces with different ethical values and whether the respondents were related to the moral agent. The sample for this research is the students of Musi Charitas Catholic University from both accounting and management majors who have been taking specific courses, e.g., Business Ethics, Business and Management, and Management Control System, so that they can figure out the organizational structure and how earnings management happen. The final sample for this research is 67 respondents from both majors. The result of this research proves that there is no different ethically related judgment from each observer in each scenario, whether they come from the company with the high or low ethical context or whether they know the moral agent personally or not. The results indicate that ethical judgment is more affected by the ethical value from each person rather than organizational culture or egocentric bias.
KINERJA ESG PADA PERUSAHAAN KELUARGA: PERAN FOUNDER DOMINATION, RISIKO PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Yane Devi Anna; Feby Astrid Kesaulya
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.11428

Abstract

This study analyzes the effect of founder domination and firm risk on Environmental, Social, and Governance (ESG) performance, and examines the role of institutional ownership as a moderating variable. The research was conducted on family firms in the Indonesian manufacturing sector with a total sample of 83 companies observed over two years. Data were analyzed using moderated regression analysis. The results show that founder domination does not affect ESG performance, reflecting the diminishing influence of founders as control shifts to subsequent generations. Firm risk has a significant positive impact on ESG performance, suggesting that companies facing higher risk tend to strengthen their sustainability practices to enhance legitimacy and transparency. Institutional ownership is found to moderate the relationships between founder domination, firm risk, and ESG performance, confirming its role as an external governance mechanism that enhances monitoring quality and promotes more substantial sustainability commitments. These findings enrich the literature on family firms and ESG, particularly regarding the importance of ownership structure in shaping sustainability outcomes. Furthermore, the study confirms that improving ESG performance is not merely a compliance activity but an effective strategic response to the risks companies face.   Keywords: Corporate Risk; ESG Performance; Founder Domination; Institutional Ownership.  
Formal Education and Age towards Financial Literacy: Evidence from High School Teachers Chris Petra Agung; Teresia Debby; Mardiana Mardiana; Azzahra Kasih Dyanti; Feby Astrid Kesaulya
Journal of Management and Business Environment (JMBE) Vol 8, No 1: July 2026
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jmbe.v8i1.14830

Abstract

This study aimed to examine the relationship between formal education and age and the level of financial literacy among school teachers, especially in Bandung City. This study also aimed to investigate the effect of financial literacy to financial management. The study was done at JKN Senior High School (SHS) in Bandung City, with the JKN teachers as the sample. JKN SHS was chosen for several reasons, such as its alignment with the phenomenon, and the teachers in JKN SHS have diverse formal educational backgrounds and age ranges. The hypothesis testing result showed that formal education positively affects financial literacy. However, age was not shown to influence financial literacy. Thus, financial literacy positively impacts personal financial management. This outcome established an evidence-supported link to the socio-economic issue, namely the increase in urban poverty in Indonesia. In Bandung, teachers facing the demands of a consumer-driven urban life on limited income find that high financial literacy is not just advantageous but essential for developing financial resilience and preventing poverty. The observation empirically validates the claim that strong financial literacy can safeguard individuals against a decrease in their quality of life and enhance their readiness for economic emergencies and crises.
Co-Authors - Khairunnisa Adam Hawari Agung, Chris Petra Anjelina Puspita Sari Anjelina Puspitasari Azzahra Kasih Dyanti Debby, Teresia Dewi Sri Febriany, Novita Khairunnisa Khairunnisa Khairunnisa Khairunnisa Mardiana Mardiana Maria FS Sulistyawati Muhammad Faruq Abdulhakim Pratama, Yohanes Dicka Romlah Romlah Romlah Romlah Sri, Dewi Sulistyawati, Maria Fransiska Sulistyawati, Maria Fransiska Sri Vera Intanie Dewi Weny Putri Weny Putri Weny Putri Yane Devi Anna