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All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS Research In Management and Accounting (RIMA) Performance : Jurnal Bisnis dan Akuntansi International Research Journal of Business Studies Research In Management and Accounting (RIMA)
Erida Herlina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the implementation of green banking in achieving operational cost efficiency in the banking industry Pusva, Ika Devi; Herlina, Erida
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1602

Abstract

Green banking is a banking decision to provide banking programs or services to the only customers who consider about environmental and social impacts. The purposes of this study are to obtain empirical evidence that PT Bank Rakyat Indonesia (Persero) Tbk has implemented green banking and to find out the relationship between the implementation of green banking and the efficiency of operational cost in PT Bank Rakyat Indonesia (Persero) Tbk in the period of 2014 – 2016. This study is a qualitative research, which uses case study method for research method. The result of this study shows that BRI Kertajaya Surabaya Branch has not officially implemented green banking yet. The policy is only limited to the use of paperless program. However, based on the efficiency that is counted with operating costs and operating income (BOPO), the bank is included in a category of efficient.
Creative Accounting Model for Increasing Banking Industries’ Competitive Advantage in Indonesia Supriyati, Supriyati; Herlina, Erida
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.197-207

Abstract

Bank Indonesia demands that the national banks should improve their transparency of financial condition and performance for public in line with the development of their products and activities. Furthermore, the banks’ financial statements of Bank Indonesia have become the basis for determining the status of their soundness. In fact, they tend to practice earnings management in order that they can meet the criteria required by Bank Indonesia. For internal purposes, the initiative of earning management has a positive impact on the performance of management. However, for the users of financial statements, it may differ, for example for the value of company, length of time the financial audit, and other aspects of tax evasion by the banks. This study tries to find out 1) the effect of GCG on Earnings Management, 2) the effect of earning management on Company value, the Audit Report Lag, and Taxation, and 3) the effect of Audit Report Lag on Corporate Value and Taxation. This is a quantitative research with the data collected from the bank financial statements, GCG implementation report, and the banks’ annual reports of 2003-2013. There were 41 banks taken using purposive sampling, as listed on the Indonesia Stock Exchange. The results showed that the implementation of GCG affects the occurrence of earning management. Accounting policy flexibility through earning management is expected to affect the length of the audit process and the accuracy of the financial statements presentation on public side. This research is expected to provide managerial implications in order to consider the possibility of earnings management practices in the banking industry. In the long term, earning management is expected to improve the banks’ competitiveness through an increase in the value of the company. Explicitly, earning management also affects the tax avoidance; therefore, the banks intend to pay lower taxes without breaking the existing legislation Taxation Provisions.
Co-Authors Andriani, Lusia Amaluddin Anggraini, Fitria Dhona Hakiki, Rosanda Asmara Haniah Barmin Ikaprasetyawati Nur Lillahirani Nur'aini Rokhmania Oktarina, Dian Pepie Diptyana Pusva, Ika Devi Ramadhani, Putri Elgi Supriyati . Supriyati Supriyati