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All Journal Trikonomika: Jurnal Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen RESEARCH AND DEVELOPMENT JOURNAL OF EDUCATION (RDJE) INFOKUM INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ekonomi International Business and Accounting Research Journal Neo Journal of economy and social humanities Jurnal Multidisiplin Sahombu Journal of Economics and Business (JECOMBI) Journal of Educational Management Research Transforma: Jurnal Manajemen International Journal of Economics, Management and Accounting Sinergi Akademisi dan Masyarakat Jurnal Penelitian Pendidikan Indonesia JAS (Jurnal Akuntansi Syariah) Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi)
Atang Hermawan
Pasundan University
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Readiness of Local Governments in the Application of Accrual-Based Accounting Standards Atang Hermawan
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 1 No. 02 (2023): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), April 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v1i02.113

Abstract

Major modifications were made to the financial reporting system in Indonesia after the passage of Law Number 71 of 2010 concerning accrual-based Government Accounting Standards (SAP). It is hoped that these alterations will allow for a more accurate depiction of financial standing, the presentation of accurate data on rights and obligations, and the ability to more accurately gauge performance. The purpose of this research is to ascertain whether or not local governments are prepared to switch to a more rigorous system of accounting based on accruals. Descriptive qualitative research describes this kind of study. The objects were collected from the Pangandaran Regency Regional Government for this study. According to the findings, different trainings have been provided by the Pangandaran district government as part of the district's implementation of accrual-based SAP. This is supported by a government legislation that mandates the use of accrual-based SAP by all subnational administrations, including the government of the Pangandaran Regency. There is a lack of human resources and training in preparation for the use of accrual-based accounting standards, such as the still-manual preparation of LKPD.
The Role of Operational Efficiency and Credit Risk in Banking Profitability: Panel Data Evidence from Indonesian Listed Banks (2010-2024) Yeti Rosita; Jaja Suteja; Atang Hermawan; Sugiyanto Sugiyanto
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2089

Abstract

This study examines the effects of operational efficiency and credit risk on banking profitability in Indonesia, with inflation, capital adequacy, and the pandemic period included as control variables. The study addresses the limited empirical evidence on the comparative importance of internal bank-specific factors in explaining profitability among listed banks in an emerging market context. Using balanced panel data from 13 publicly listed banks in Indonesia over the period 2010–2024, this study applies a Random Effects Model with panel-corrected standard errors (PCSE) to address heteroskedasticity and cross-sectional dependence. Banking profitability is measured by return on assets (ROA), operational efficiency is proxied by the operating expenses to operating income ratio (BOPO), and credit risk is measured by non-performing loans (NPL). The results show that operational efficiency is the most dominant determinant of banking profitability, with BOPO having a strong negative and significant effect on ROA. Credit risk also negatively affects profitability, although its relative effect is smaller than operational efficiency. Inflation has a positive and significant effect, while capital adequacy and the pandemic period do not significantly affect profitability. These findings contribute to the banking profitability literature by demonstrating that internal cost efficiency plays a more decisive role than credit risk and crisis-related conditions in sustaining bank profitability. Practically, the study highlights the importance of cost structure optimization, digital process efficiency, and integrated credit risk management in strengthening bank performance and resilience.
Analysis of Dominant Factors And Financial Performance of BPD: Mediated Model of Non-Performing Credit Atang Hermawan
Neo Journal of economy and social humanities Vol 2 No 1 (2023): Neo Journal of Economy and Social Humanities, March 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i1.86

Abstract

This study aims to find out and obtain the results of an analysis of the dominant factors both internal and external factors in the Financial Performance of Bank BPD with a non-performing loan mediated model. The method used in this research is descriptive and verification method. The sampling technique used saturated or census sampling to obtain a sample of 26 Regional Development Banks (BPD) from 2014 to 2018. The analytical method used is panel data regression with the pooled least squares approach. The results of the study show that the Capital Adequacy Ratio (CAR), Loan Asset Ratio (LAR), Loan to Deposit Ratio (LDR), SBI Interest Rate, Gross Domestic Product (GDP) have an effect on non-performing loans (NPL) , while Bank Size (Size) and Exchange Rate (Exchange Rate) have no effect. Furthermore, non-performing loans have no effect on financial performance as proxied by Return on Assets (ROA).
Profitability Drivers and Firm Value in Indonesian State-Owned Banks: The Moderating Role of Firm Size Herdian Wibawa; Jaja Suteja; Atang Hermawan
Journal of Educational Management Research Vol. 5 No. 4 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i4.2812

Abstract

This study examines the determinants of profitability, the effect of profitability on firm value, and the moderating role of firm size in Indonesian state-owned banks. State-owned banks are strategically important because their financial performance supports intermediation, public confidence, and national economic development. During 2014-2024, these banks faced regulatory change, digitalization, pandemic disruption, credit restructuring, and uneven profitability recovery. This quantitative causal ex-post facto study used secondary data from five state-owned banks listed on the Indonesia Stock Exchange, producing 55 bank-year observations. Panel-data regression and moderated regression analysis were conducted using EViews 13 at a 5% significance level. Liquidity positively affected profitability. Leverage also had a positive effect on profitability. Credit risk significantly reduced profitability and emerged as the most urgent managerial concern. Asset growth positively contributed to profitability. BOPO significantly reduced profitability, confirming the importance of operating efficiency. Profitability significantly increased firm value, while firm size strengthened this relationship as a quasi moderator. These findings emphasize integrated liquidity, funding, credit-risk, growth, and efficiency management. They also provide guidance for managers, regulators, and investors in strengthening sustainable performance and market valuation.
THE EFFECT OF COMPETENCE, WORK MOTIVATION, LEADERSHIP AND COMPENSATION ON AFFECTIVE COMMITMENT AND IMPLICATIONS ON PERFORMANCE Taufik Hermansyah; Azhar Affandi; Atang Hermawan
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 1 (2024): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i1.9836

Abstract

This study aims to determine the effect of Competence, Work Motivation, Leadership and Compensation on Affective Commitment and Implications for Agent Performance in Branchless Banking (Survey at BRI Banjarmasin Regional Office). The results of Descriptive research state that Competence is in the fairly good category with the highest dimension is Knowledge, while the lowest dimension is Transfer Skill. Work motivation is in the fairly high category. Leadership is in the category of quite effective. Compensation is in the fairly high category. Affective commitment is in the category of quite strong. The performance is in the fairly high category, while the lowest dimension is Quality. The results of the Verification have a significant influence on the variables of Competence, Work Motivation, Leadership and Compensation simultaneously on Affective Commitment and have an impact on the performance.
BEHAVIORAL FACTORS AFFECTING PERSONAL FINANCIAL MANAGEMENT AND SAVINGS HABITS: A CASE STUDY OF GEN Z Gustina Hidayat; Atang Hermawan
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 2 (2025): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i2.22278

Abstract

This study explores the influence of behavioral factors—self-control, financial anxiety, overconfidence, mental accounting, and future orientation—on personal financial management and savings habits, with financial literacy examined as a moderating factor. Using a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, data were collected from a diverse sample of individuals to assess how these behavioral traits shape financial behaviors. The results reveal that self-control, mental accounting, and future orientation positively impact financial management, while financial anxiety negatively affects it. Overconfidence was also found to positively influence financial management, though it may carry risks when unchecked. Financial management, in turn, has a significant positive effect on savings habits. Financial literacy significantly moderates the relationship between these behavioral factors and financial management, particularly strengthening the effects of self-control, overconfidence, mental accounting, and future orientation. This study highlights the importance of integrating behavioral insights and financial education to promote effective financial management and savings behavior. The findings offer practical implications for financial education programs, policymakers, and financial institutions seeking to improve individuals' financial well-being.
Asset Efficiency and Leverage on Firm Value: The Mediating Role of Profitability in Consumer Non-Cyclicals Anne Tonthawi; Muhammad Ismayudha Yasin; Atang Hermawan
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 23 No. 2 (2026): JIEB
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/qz6hmd42

Abstract

Using Consumer Non-Cyclicals firms listed on the Indonesia Stock Exchange over 2021–2025, this study examines how asset efficiency and leverage relate to firm value and whether profitability transmits these relationships. A purposive sample of 65 firms provides 325 firm-year observations from audited annual reports and market data. Total Asset Turnover, Debt to Equity Ratio, Return on Assets, and Price to Book Value proxy asset efficiency, leverage, profitability, and firm value. The model is estimated with PLS-SEM in SmartPLS 4 using 5,000 bootstrap subsamples, and a panel regression with firm size and year effects serves as a robustness check. Asset efficiency has no significant direct effect on firm value, whereas leverage and profitability raise it. Asset efficiency increases profitability, while leverage reduces it. Profitability does not significantly mediate the link between asset efficiency and firm value but negatively mediates the link between leverage and firm value, a competitive mediation in which the positive direct effect of leverage is partly offset by its negative effect through earnings. Managers should therefore weigh financing decisions against their consequences for profitability.
Co-Authors Agus Bustomi Anne Tonthawi Annisa Adha Minaryanti Ardi Gunardi Ardi Gunardi Azhar Affandi Bayu Indra Setia Daniel Happy Putra Dede Yusuf Dewi Ayu Anggita Sari Fenny Damayanti Rusmana Francis Chinedu Egbunike Gustina Hidayat Hadiyat, Yana Rochdiana Herdian Wibawa Herwani, Aldrin Ifa Ratifah Jaja Suteja Muhammad Ismayudha Yasin Nagian Toni Noch, Moch Noch, R. Muchamad Rachmawaty Rachmawaty Sari, Lira Mustika Sariwulan, Taty Septiawan, Budi Sugiyanto Sugiyanto Sugiyanto Sugiyanto Taufik Hermansyah Tonthawi, Anne Udunze Ugochukwu Willya Achmad Yahya, Adibah Yeti Rosita Yulianah Yulianah