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All Journal Jurnal Equity International Journal of Business Studies Jurnal Bina Manajemen Jurnal Bina Akuntansi IDEAS: Journal of Management & Technology
Fongnawati Budhijono
Universitas Prasetiya Mulya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Main Effects and Interaction Effects of Bank Ownership Types and Bank Core Capital Category to the Bank NPL Performance Fongnawati Budhijono
International Journal of Business Studies Vol 5 No 1 (2021): International Journal of Business Studies (IJBS)
Publisher : Sekolah Tinggi Manajemen IPMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32924/ijbs.v5i1.164

Abstract

Credit management capability is seen as a crucial aspect for banks sustainability. The variable that is directly related to bank credit risk is a non-performing loan (NPL) which is commonly used to assess the asset quality of a bank. The purpose of this research is to analyze main effects and interaction effects of bank ownership types and bank core capital category (BUKU) to the bank NPL performance. The study was conducted using secondary data obtained from bank quarterly reports from the Financial Services Authority (OJK) through the website ojk.go.id, bank financial reports, and infobank magazine. Bank’s performance in the classification of bank ownership types and bank core capital category were evaluated with respect to bank’s NPL which in this case is used as indicator of the bank’s performance. Tests were performed using TWO WAY ANOVA and Post Hoc Test. The findings of this study found that the main effect type of bank ownership had a significant effect on the performance of NPL management, the main effect of banks’ BUKU had no significant effect on the performance of NPL management and the interaction effect of bank type and banks’ BUKU had a significant effect on the performance of NPL management.
Rasio Keuangan sebagai Pendeteksi Indikasi Tindak Kecurangan Laporan Keuangan Jessica Wijaya; Sahiradaffa Mulyaraqwani; Rinaningsih Rinaningsih; Fongnawati Budhijono
EQUITY Vol 24, No 1 (2021): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2388

Abstract

Kecurangan laporan keuangan menyebabkan reliabilitas laporan keuangan menurun dan membuat kepercayaan publik dan pihak berkepentingan lainnya berkurang. Tujuan dilakukannya penelitian ini yaitu untuk melihat signifikansi rasio keuangan yang dapat mendeteksi indikasi kecurangan laporan keuangan dalam perusahaan di Indonesia. Penelitian ini menggunakan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia yang diseleksi berdasarkan nilai Beneish M-Score untuk menentukan perusahaan yang terindikasi melakukan kecurangan. Tahun 2018 ditetapkan sebagai tahun dasar atau tahun adanya indikasi kecurangan dan tahun 2014-2017 dipilih untuk melihat tanda-tanda indikasi kecurangan di empat tahun sebelum. Hasil regresi di tahun 2018 menunjukkan bahwa rasio debt to equity, receivables to revenue, dan current ratio dapat digunakan untuk mendeteksi indikasi kecurangan dalam pelaporan keuangan. Sementara itu hasil regresi tahun 2014-2017 menunjukkan bahwa current ratio dapat digunakan untuk mendeteksi indikasi kecurangan pada satu tahun sebelum terjadinya indikasi kecurangan. Implikasi pada penelitian adalah rasio debt to asset, receivables to revenue, dan current ratio dapat mendeteksi kemungkinan kecurangan, sehingga dapat bermanfaat bagi pemegang saham, regulator, dan kreditur.
EVALUASI KOMPREHENSIF KINERJA RETURN PER UNIT RISK SEKTOR-SEKTOR INDUSTRI JASICA Fongnawati Budhijono; Sugiarto Sugiarto; Januar Wahjudi; Bayu Laksma Pradana
Jurnal Bina Akuntansi Vol 9 No 2 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 2 Juli Tahun 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v9i2.219

Abstract

This study analyzes the performance of return per unit risk of industrial sectors that are members of the JASICA index (Jakarta Stock Industrial Classification) index. The sample used is 900 data on average returns per unit risk from each industrial sector for the period 2004 to 2018, which is generated from 35235 daily return data from all sectors of the JASICA Index. Data obtained from the Bloomberg terminal. Data analysis tools used in this study include descriptive statistics, trend analysis, ANOVA and Tukey HSD Post hoc test. From descriptive statistics, it is found that sector JAKTRAD produces the highest average return per unit risk, followed by sector JAKPROP, sector JAKBIND, sector JAKCONS and sector JAKFIN, and so on. In descriptive statistics, sector JAKAGRI is the sector that produces the lowest average return per unit of risk. Further analysis of the trend of the average return per unit risk in the period of observation does not show any significant differences in the direction of movement between the performance of one sector and other sectors. The results of the ANOVA and Tukey HSD Post hoc tests only found that the average return per unit risk of Sector JAKAGRI was significantly different from the average return per unit risk of sector JAKPROP and sector JAKTRAD, while the other sectors did not show a significant difference.
Post hoc test of Indonesia domestic systemically important banks performance at the ASEAN-5 level Fongnawati Budhijono; Sugiarto Sugiarto; Muhammad Fuad
IDEAS: Journal of Management & Technology Vol 1, No 2 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.38 KB)

Abstract

This study aims to examine whether the existence of strong banking interconnectivity in ASEAN brings about equality in bank performance, especially for banks that are classified as Domestic Systemically Important Banks (D-SIB). This study traces the performance of D-SIB banks operating in Indonesia at the ASEAN-5 level (Indonesia, Malaysia, Thailand, the Philippines, and Singapore) in 2007-2019. ROA is used to indicate bank performance, especially related to bank profitability, which is an important aspect for bank sustainability. The research data was obtained from the official websites of financial organizations and institutions such as World bank, IMF, OJK, Bloomberg terminal, and financial statements of banks in ASEAN-5 with a sample of 31 D-SIB banks. By using descriptive analysis and ANOVA as well as post hoc tests and scatter diagrams, the results of the study show that D-SIB banks operating in Indonesia have an ROA performance that dominates D-SIB banks which are classified as top 10 average ROA. It can be seen that D-SIB banks operating in Indonesia are not inferior to DSIB banks operating overseas and even proven to be able to outperform D-SIB banks operating overseas.
TINJAUAN AKUNTANSI TERHADAP FITUR-FITUR PRIORITAS GENERASI MILENIAL DALAM MEMILIH BANK Fongnawati Budhijono; Olivia Nainggolan
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.96

Abstract

This study aims to explore the features of the millennial generation's concern inchoosing banks from an accounting review. Data obtained through a survey of 118respondents belonging to millennial generation in several cities in Indonesia who arecustomers of certain banks using Google forms and questionnaires with closed choices.Sampling was done by purposive sampling technique. Data analysis was performedwith central tendency and Contingency Table Analysis. It was found that the Bank'sReputation, Availability of ATM Machines, and Reliable M-Banking Facilities were 3bank features that were a priority for millennial generation in bank selection. Theresearch findings do not indicate that millennial customers directly empoweraccounting information in determining bank selection based on the features theychoose. It was found that there was a relationship between gender with factors thatwere the 3 highest priorities of respondents in deciding to choose a particular bank.There is no relationship between the area of origin with factors that are the 3 highestpriorities of respondents in deciding to choose a particular bank.
STRATEGI INVESTASI BERBASIS RETURN PER UNIT RISK Sugiarto Sugiarto; Anton Wachidin Widjaja; Fongnawati Budhijono; Muhammad Fuad; Januar Wahjudi
Jurnal Bina Manajemen Vol 11 No 1 (2022): Jurnal Bina Manajemen Volume 11 Nomor 1 September Tahun 2022
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v11i1.263

Abstract

This research is aimed at obtaining an industrial sector that has the ability to produce an Average Return Per Unit Risk (ARPUR) which is significantly better than the ability of other industrial sectors as a reference for implementing a return per unit risk-based investment strategy. In this study, 900 average return per unit risk data from each industrial sector index for the 2004 to 2018 observation period were used. The research data was generated from 35235 daily return data from all index sectors in the Jakarta Stock Industry Classification downloaded from the Bloomberg terminal. Data analysis was carried out using descriptive statistics, Analysis of variance and further tests. For investors who emphasize attention to the industrial sector with the best average ARPUR in determining the Return Per Unit Risk-Based Investment Strategy, attention can be paid to industrial sector 9 (JAKTRAD, Jakarta Trade, Services, and Investment) and industrial sector 6 (JAKPROP, Jakarta Construction, Property, and Real Estate) which ranks first and ranks second for the highest average ARPUR. However, based on a more comprehensive study, industrial sector 9 provides more comfort for investors because in addition to showing the highest average ARPUR performance, it also shows a lower dispersion than sector 6.
EVALUASI KINERJA TATA KELOLA CURUG CIBEREUM BERBASIS INDIKATOR-INDIKATOR SAPTA PESONA Fongnawati Budhijono; Sugiarto Sugiarto; Januar Wahjudi; Sutrisno Sutrisno; Muhammad Fuad
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.456

Abstract

The contribution of the tourism industry to the Indonesian economy is increasingly being taken into account. Agrotourism has the potential to contribute significantly in advancing Indonesian tourism. Indonesia's agro-tourism potential is huge due to it being supported by the richness and diversity of agriculture, fisheries, plantations, animal husbandry, and forestry. This research was conducted at Cibereum Waterfall located in the Gede Pangrango National Park area, West Java, Indonesia. This study aims to examine the governance performance of CibereumWaterfall in relation to the indicators of Sapta Pesona (tourism seven charms).The novelty of this research is to formulate Sapta Pesona indicators of Cibereum Waterfall. This study used a mixed research method QUAN+ qual. Data were taken using multistage sampling with the Concurrent Triangulation Strategy, involving 560 research respondents and 16 informants. By using Performance – Importance analysis the research found that there are 11 indicators of Sapta Pesona that require immediate improvement. The performance of Safe, Memories, Friendly and Clean elements of Sapta Pesona must be further improved to answer the needs of tourists. The functions of governance that still need attention to improve are Supervision, Managerial, Compliance and Monitoring.
Co-Authors Anton Wachidin Widjaja Januar Wahjudi Januar Wahjudi Jessica Wijaya Muhammad Fuad Olivia Nainggolan Pradana, Bayu Laksma Rinaningsih Rinaningsih Sahiradaffa Mulyaraqwani Sugiarto Sugiarto Sugiarto Sugiarto Sutrisno Sutrisno