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<![CDATA[PERBANDINGAN PEMBIAYAAN BERMASALAH ANTARA BANK SYARIAH DENGAN BANK KONVENSIONAL ]]>
<![CDATA[Indriastuti, Maya]]>;
<![CDATA[Pratiwi, RIrih Dian]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Perbankan Vol 6, No 1 (2019): Account Vol 6 No 1 Juni 2019 ]]>
Publisher : <![CDATA[Politeknik Negeri Jakarta ]]>
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DOI: 10.32722/acc.v6i1.1375
<![CDATA[ABSTRACT The financing growth of sharia bank for five years is very strategic because it has become themain source of income for sharia bank. However, this growth was not followed by the position of nonperformingfinancingratiowhichisinthesecondquarterof2015reacheduntil4.6%.Thisfigureisfairabovethe conventional bank's non-performing loans (NPLs) at 2.46% in the same period. Thisstudy analyzed and empirically tested the difference between sharia bank NPF and conventional bankNPL. The population in this study are all active and registered banks in Bank Indonesia from 20122016.Sampling method based on purposive sampling, with samples used are banks engaged inconventional and sharia in one institution as many as 10 Banks. The test results indicate that thereare differences in non-performing financing between sharia banks and conventional banks. Averagenon-performing financing at sharia banks amounted to 2.64% while the average non-performingloans at conventional banks was 1.29%. This indicates that the non-performing financing of shariabanks is worse compared to the non-performing loans in conventional banks. Therefore, sharia banksare more cautious in the distribution of working capital financing. Keywords: sharia banking; conventional banking; non performing financing (NPF); non performingloans (NPL) ABSTRAK Pertumbuhan pembiayaan bank syariah selama lima tahun ini sangat strategis karena telahmenjadi sumber pendapatan yang utama bagi bank syariah. Namun, pertumbuhan ini tidak diikutioleh posisi rasio pembiayaan bermasalah yang pada kuartal II tahun 2015 mencapai 4,6%. Angkatersebut jauh di atas kredit bermasalah (NPL) bank konvensional di level 2,46% pada periode yangsama. Penelitian ini menganalisis dan menguji secara empiris perbedaan NPF bank syariah denganNPL bank konvensional. Populasi di penelitian ini adalah seluruh bank yang aktif dan terdaftar diBank Indonesia dari tahun 2012-2016. Metode pengambilan sampel berdasarkan purposive sampling,dengan sampel yang digunakan adalah bank yang bergerak di konvensional maupun syariah dalamsatu institusi sebanyak 10 Bank. Hasil pengujian menunjukkan bahwa terdapat perbedaanpembiayaan bermasalah antara bank syariah dengan bank konvensional. Rata-rata pembiayaanbermasalah pada bank syariah sebesar 2,64% sedangkan rata-rata pembiayaan bermasalah padabank konvensional sebesar 1,29%. Hal ini mengindikasikan bahwa pembiayaan bermasalah padabank syariah lebih buruk dibandingkan dengan pembiayaan bermasalah pada bank konvensional.Oleh karena itu, bank syariah lebih berhati-hati dalam penyaluran pembiayaan modal kerja Kata Kunci: perbankan syariah; perbankan konvensional; non performing financing (NPF); nonperforming loan (NPL)]]>
<![CDATA[Improving Firm Value through Intellectual Capital, Good Corporate Governance and Financial Performance ]]>
<![CDATA[Indriastuti, Maya]]>;
<![CDATA[Kartika, Indri]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v6i1.30993
<![CDATA[This study analyzed and tested empirically the firm value improvement through intellectual capital, good corporate governance, and financial performance. The samples of this study comprised 90 companies that analyzed by using the Structural Equation Model based on Partial Least Square with WrapPLS software. The results indicated that intellectual capital, good corporate governance, and financial performance were able to improve the firm value. The financial performance also was able to mediate the effect of intellectual capital and good corporate governance on firm value. The findings may become a consideration for regulators, especially the Financial Services Authority in making a a complete and strong regulation regarding the implementation of good corporate governance; as well as for investors to invest in companies listed on the Jakarta Islamic Index.]]>
<![CDATA[The Role of Intellectual Capital and Good Corporate Governance Toward Financial Performance ]]>
<![CDATA[Kartika, Indri]]>;
<![CDATA[Indriastuti, Maya]]>;
<![CDATA[Sutapa, Sutapa]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED] ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v13i1.33999
<![CDATA[The purpose of this study is to analyze and test empirically the variables that affect financial performance. Using 520 manufacturing companies listed on Indonesia Stock Exchange for the period of 2010-2019, all data were processed by using the structural equation modeling analysis. The results of this study explained that intellectual capital and good corporate governance in terms of the board of commissioners have a significant positive effect on financial performance. The existence of intellectual capital and the board of commissioners can improve financial performance, so that manufacturing companies are able to survive and even be stable. The implication of this study is to enrich the literature review and to be used as policy making basis for the government and manufacturing companies. Moreover, it can be a basis for investors to consider an investement]]>
<![CDATA[Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.30268
<![CDATA[Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.]]>
<![CDATA[GCG, Corporate Characteristics, Financial Distress As A Determinant Of Extensive Voluntary Disclosures ]]>
<![CDATA[Kartika, Indri]]>;
<![CDATA[Pramadila, Icca]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v9i3.31445
<![CDATA[The existence of a conflict of interest between the principal and the agent causes information asymmetry. Information asymmetry is the imbalance of information held between the principal and the agent. This information asymmetry can be minimized by the disclosure of additional information in the annual report, namely by voluntary disclosure. GCG factors, company characteristics, and financial distress are predicted to influence the extensive voluntary disclosure. This study aims to examine the effect of ownership dispersion, financial distress, the board size, CEO duality and age of listings on the extensivevoluntary disclosure. Data population are basic and chemical industry companies listed on the Indonesia Stock Exchange for the 2015-2018. A purposive sampling was used as method and obtained 160 samples. This study used secondary data from annual reports. Data were analyzed by using the Multiple Linear Regression Analysis method. This study found that Ownership Dispersion and Size of the Board of Commissioners have a significant positive effect on Extensive Voluntary Disclosure. Whereas Financial Distress, CEO Duality, and Age of Listing have no significant effect on Extensive Voluntary Disclosure.]]>
<![CDATA[Government Ownership, International Operations ,Board Independence and Environmental Disclosure: Evidence from Asia–Pacific ]]>
<![CDATA[Ifada, Luluk Muhimatul]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v13i2.30268
<![CDATA[Purpose: This study examines the relationship between government ownership, international operations, and board independence as an independent variable on environmental disclosure in public companies in Asia Pacific emerging markets.Method: This study used a purposive sampling method for 53 companies from 76 emerging market public companies in the Asia Pacific with an environmental disclosure score in 2018, with cross-section data. This study used secondary data that were processed by the Ordinary Least Square (OLS) method as the main research method, and showed a significant positive relationship.Findings: Government ownership, international operations, board independence, have a positive effect on environmental disclosure. Government ownership has a positive effect on environmental disclosure, meaning that companies with government ownership can be emphasized to comply with environmental regulations with better environmental disclosure. International operations positively affect environmental disclosure, meaning that companies operating internationally are more proactive in social and environmental responsibility, which can increase the interest of companies to make environmental disclosures. Board independence positively affects environmental disclosure, indicating that board independence allows a focus on long-term environmental investment through corporate environmental disclosure.Novelty: The originality of this study examines emerging market public companies throughout developing countries in the Asia Pacific. This is to capture the context of environmental disclosure among developing countries.]]>
<![CDATA[Peningkatan Kinerja Ukm Dengan Pengelolaan Intellectual Capital Dan Inovasi ]]>
<![CDATA[Maya Indriastuti]]>;
<![CDATA[Dista Amalia Arifah]]>
<![CDATA[ Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012 ]]>
Publisher : <![CDATA[Conference In Business, Accounting, And Management (CBAM) ]]>
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<![CDATA[SMEs played important role in supporting national economic also created new work field and improved public prosperity. For rising SMEs performance they had to maximize their Intellectual Capital and Innovation. However, only little SMEs Adopted Intellectual Capital and innovation for rising their performance.This study aims to analyze the influence of intellectual capital and inovation on SMEs performance. The population used SMEs in handycraft cluster at Semarang city. Sampling using a purposive sampling method and obtained 80 responden as sample. Primary data was used in this research by distribute questioner and processed by multiple regression. The results showed that Intellectual Capital variable which are Structure Capital and Relational Capital influenced SMEs performance, analysis revealed less than 5% of level significant. Whereas innovation variable were insignificant affected SMEs performance.Keywords : Intellectual Capital, Innovation, SMEs, Companies Performance]]>
<![CDATA[THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE ]]>
<![CDATA[Luluk Muhimatul Ifada]]>;
<![CDATA[Maya Indriastuti]]>;
<![CDATA[Rustam Hanafi]]>
<![CDATA[ JRAK Vol 12 No 2 (2020): Edisi Oktober ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v12i2.3193
<![CDATA[This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, publishing financial reports, and having complete data related to research variables so that a sample of 124 manufacturing companies was obtained. The analysis technique used in this research multiple linear regression analysis and path analysis. The results showed that leverage had a significant negative effect on cash holding and cash holding had a significant positive effect on firm value. Leverage has no significant positive effect on firm value. Cash holding is not able to mediate the effect of leverage on firm value.]]>
<![CDATA[Financial inclusion and mutual funds investment decision ]]>
<![CDATA[Mutamimah, Mutamimah]]>;
<![CDATA[Saputri, Pungky Lela]]>;
<![CDATA[Indriastuti, Maya]]>
<![CDATA[ Diponegoro International Journal of Business Vol 6, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Management | Faculty of Economics and Business | Universitas Diponegoro ]]>
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DOI: 10.14710/dijb.6.2.2023.114-127
<![CDATA[This study analyses mutual fund investment decisions based on financial inclusion. Multiple regression analysis and the sobel test were used to analyse the data. The population in this study is all mutual fund investors in Central Java, Indonesia. Purposive sampling was used in the sampling method. The results show that financial literacy and financial technology have no effect on mutual fund investment decisions but have a positive influence on financial inclusion, while financial inclusion has a positive effect on mutual fund investment decisions. Thus, financial inclusion can mediate the influence of financial literacy and financial technology on mutual fund investment decisions]]>
<![CDATA[IMPROVING FINANCIAL PERFORMANCE THROUGH ISLAMIC CORPORATE SOCIAL RESPONSIBILITY AND ISLAMIC CORPORATE GOVERNANCE ]]>
<![CDATA[Indriastuti, Maya]]>;
<![CDATA[Najihah, Naila]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v5i1.46033
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Islamic corporate social responsibilitydan Islamic corporate governance dalam meningkatkan kinerja keuangan Bank Umum Syariah. Populasi penelitian ini adalah seluruh Bank Umum Syariah yang terdaftar di Bank Indonesia tahun 2013-2018 yang berjumlah sebanyak 72 Bank Umum Syariah. Sampel penelitian yang digunakan dalam penelitian ini berdasarkan teknik purposive sampling sebanyak 60 Bank Umum Syariah. Semua data dalam variabel ini akan di analisis menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa Islamic corporate social responsibilitydan Islamic corporate governanceberpengaruh positif dan signikan terhadap peningkatan kinerja keuangan Bank Umum Syariah. Artinya, seluruh Bank Umum Syariah telah mengimplementasikan Islamic corporate social responsibilitydan Islamic corporate governancedengan baik dan konsisten. Secara teoritis, hasil penelitian inimendukung teori agensi dan teori sharia enterprisesehinggadapatdijadikan sebagai salah satu referensi untuk penelitian yang akan datang. Secara praktis, hasil penelitian ini dapat memicu Bank Umum Syariah untuk selalu mengembangkan praktik Islamic corporate social responsibilitydan Islamic corporate governance, sehingga mampu meningkatkan minat masyarakat untuk selalu bertransaksi di Bank Umum Syariah.]]>
