Claim Missing Document
Check
Articles

Peran Ukuran Bank Memoderasi Kecukupan Modal dan Konsentrasi Kepemilikan Terhadap Kinerja Keuangan Bank Rachmat Indradi; Taswan Taswan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1394

Abstract

The banking sector is the backbone of the Indonesian economy and has a very important role as a financial intermediary. The purpose of this study is to analyze and explain the effect of capital adequacy on banking performance, the effect of ownership concentration on banking performance, the effect of firm size concentration on banking performance, the role of firm size moderating capital adequacy on banking performance, the role of firm size moderating ownership concentration on banking performance. banking performance. The population used in this study were banking companies listed on the Indonesia Stock Exchange (IDX) during the study period (December 2015 – December 2020). In carrying out this research, the data used are secondary data in the form of historical reports of financial ratios of each banking company listed on the Indonesia Stock Exchange and financial statements in the form of quarterly financial statements of banking companies listed on the IDX which have been published in the period research and record. The results of the analysis are banking performance as proxied by return on assets (ROA) will increase if the CAR variables, ownership concentration and company size do not change (fixed), CAR has a significant positive effect on banking performance (ROA), ownership concentration has no effect on banking performance (ROA), banking size has a significant positive effect on banking performance (ROA), banking size strengthens the relationship between CAR and banking performance (ROA), banking size has no effect on the relationship between ownership concentration and banking performance (ROA).
Pengaruh Good Corporate Governance dan Enterprise Risk Management Diskclosure terhadap Financial Distress Zulvanya Anissa Fitri; Taswan
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i1.194

Abstract

This study examines the effect of good corporate governance and enterprise risk management disclosure on financial distress, when managerial ownership, concentration of ownership, and the board of directors are included in good corporate governance. Using the purposive sampling method, the sample for this research is 162 data from 54 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Descriptive statistical test, classical assumption test, logistic regression test, model feasibility test, hypothesis test are used as analytical tools. The results of this study indicate that managerial ownership has no significant positive effect on financial distress, ownership concentration has no significant negative effect on financial distress, and the board of directors has a significant positive effect on financial distress and enterprise risk management disclosure has a significant negative effect on financial distress.
The Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas Dan Arus Kas Terhadap Financial Distress (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2020-2021) Agnes Dewi Anjani; Taswan Taswan
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5378

Abstract

This study aims to determine whether Managerial Ownership, Institutional Ownership, Profitability and Cash Flow affect Financial Distress. The population in this study are 386 companies with secondary data sources derived from the financial reports of manufacturing companies listed on the IDX for 2020-2021. The selection of the research sample used a purposive sampling technique so that the samples obtained were 149 companies. The research method is quantitative. This study applies multivariate analysis by utilizing logistic regression which has non-matrix variables, namely dummy variables (category 0 and category 1). The results of the study show that Managerial Ownership, Institutional Ownership, and Profitability have a negative and significant effect on Financial Distress. Cash flow has a negative and insignificant effect on Financial Distress. Keywords: Managerial Ownership, Institutional Ownership, Profitability, Cash Flow, and Financial Distress.
THE EFFECT OF RETURN ON ASSETS AND PRICE BOOK VALUE ON INVESTMENT OPPORTUNITY SETS AND THEIR CONSEQUENCES ON LEVERAGE AND EQUITY (Study on Manufacturing Companies Listed on the IDX for the 2019-2021 Period) Lia Puji Lestari; Taswan Taswan
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Return On Assets and Price Book Value on Investment Opportunity Set and the consequences for leverage and equity in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The study focused on manufacturing companies listed in Indonesia Stock Exchange during 2019-2021. The type of data used is secondary data. Sampling method used purposive sampling with 250 data from 86 manufacturing company listed in IDX. Data analysis using multiple Linear Regression with Descriptive Analysis, Classic Assumtion and Hipothesis Test. The result of the study show that Return On Assets has positive and significant effect on Investment Opportunity Set. Price Book Value has not significant effect on Investment Opportunity Set. Return On Assets has negative and significant effect on Leverage. Price Book Value has not significant effect on Leverage. Investment Opportunity Set has positive and significant effect on Leverage. Return On Assets has positive and significant effect on Equity. Price Book Value has negative and significant effect on Equity. Investment Opportunity Set has not significant effect on Equity.
Analisis Pengaruh Kepemilikan Manajerial, Kecukupan Modal dan Ukuran Bank terhadap Kredit Bermasalah di Indonesia Salsabila, Hasna Fathiyah; Taswan, Taswan
Journal of Education Research Vol. 5 No. 3 (2024)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v5i3.1442

Abstract

Keadaan perekonomian saat ini menjelaskan pertumbuhan ekonomi dengan keterlibatan dari berbagai upaya untuk membangun perekonomian. Negara Indonesia sebagian besar masih mengandalkan kredit sebagai pemasukan utama dalam membiayai operasionalnya. Kredit bermasalah diproksikan dengan rasio Non-Performing Loan (NPL). NPL mencerminkan risiko kredit, semakin tinggi NPL semakin besar risiko kredit. Faktor yang mempengaruhi NPL salah satunya adalah kepemilikan manajerial. Kepemilikan manajerial merupakan saham yang dimiliki manajemen secara pribadi maupun saham yang dimiliki oleh anak cabang perusahaan bersangkutan beserta afiliasinya. Faktor lainnya adalah Capital Adequacy Ratio merupakan nilai yang menjelaskan tentang risiko atas kekayaan yang dimiliki bank. Tingkat NPL diduga dapat disebabkan oleh bank size, semakin besar aktiva atau aset yang dimiliki suatu bank maka semakin besar pula volume kredit yang dapat disalurkan oleh bank tersebut. Metode yang digunakan adalah penelitian kuantitatif dengan teknik observasi nonpartisipan. Populasi dalam penelitian ini adalah Perusahaan Bank Umum Konvensional di Indonesia yang berjumlah 92 Perusahaan dengan sampel sebanyak 21 perusahaan Perusahaan.  Teknik analisis data menggunakan analisis regresi berganda, uji asumsi klasik serta menggunakan aplikasi SPSS. Dari hasil analisis didapatkan hasil bahwa Kepemilikan Manajerial berpengaruh positif tidak signifikan terhadap Kredit Bermasalah (NPL), Kecukupan Modal (CAR) berpengaruh negatif signifikan terhadap Kredit Bermasalah (NPL) dan ukuran Perusahaan (Bank Size) berpengaruh negatif signifikan terhadap Kredit Bermasalah (NPL).
Pengaruh Good Corporate Governance dan Enterprise Risk Management Diskclosure terhadap Financial Distress Fitri, Zulvanya Anissa; Taswan
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.481 KB) | DOI: 10.37034/infeb.v5i1.194

Abstract

This study examines the effect of good corporate governance and enterprise risk management disclosure on financial distress, when managerial ownership, concentration of ownership, and the board of directors are included in good corporate governance. Using the purposive sampling method, the sample for this research is 162 data from 54 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Descriptive statistical test, classical assumption test, logistic regression test, model feasibility test, hypothesis test are used as analytical tools. The results of this study indicate that managerial ownership has no significant positive effect on financial distress, ownership concentration has no significant negative effect on financial distress, and the board of directors has a significant positive effect on financial distress and enterprise risk management disclosure has a significant negative effect on financial distress.
DETERMINAN CAPITAL ADEQUACY RATIO BANK UMUM SYARIAH Gregorius Anggana; Arief Himmawan DN; Taswan Taswan; Askar Yunianto
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 1 (2023): Vol. 12 No. 1 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i1.9180

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh ROA, FDR dan NPF t tt t erhadap Capital Adequacy RatioPada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Otoritas Jasa Keuangan Periode 2018-2020 DenganSize Dan Dana Pihak Ketiga Sebagai Variabel Kontrol. Populasi dalam penelitian ini adalah Bank UmumSyariah yang terdaftar di Otoritas Jasa Keuangan pada periode 2018-2020. Sampel yang digunakan dalampenelitian ini adalah sebanyak 38 bank umum syariah dengan metode purposive sampling. Data yang digunakanadalah data sekunder yang diperoleh dari Laporan Keuangan Tahunan (Annual Report) Bank Umum Syariah diIndonesia pada periode 2018-2020. Dengan menggunakan analisis regresi linier berganda, hasil penelitian inimenunjukkan bahwa ROA, FDR berpengaruh positif dan signifikan terhadap Capital Adequacy Ratio (CAR).NPF berpengaruh negatif dan tidak signifikan terhadap Capital Adequacy Ratio (CAR). Size berpengaruh positifdan tidak signifikan terhadap Capital Adequacy Ratio (CAR). Dana Pihak Ketiga berpengaruh negatif dan tidaksignifikan terhadap Capital Adequacy Ratio (CAR).
Edukasi dan Inspirasi: Pentingnya Melanjutkan Kuliah untuk Mewujudkan Generasi Emas Ristianawati, Yuyun; Taswan, Taswan; Rozak, Hasan Abdul; Rosyid, Azis Nur; Nugroho, Prihasantyo Suryo
Jurnal Peduli Masyarakat Vol 7 No 4 (2025): Jurnal Peduli Masyarakat: Juli 2025
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v7i4.7094

Abstract

Pendidikaan merupakan fondasi utama dalam menciptakan sumber daya manusia unggul menuju Indonesia emas 2045. Namun di desa Kecapi, Jepara, masih ditemukan tantangan dalam melanjutkan pendidikan ke jenjang yang lebih tinggi, terutama terkait keterbatasan biaya, waktu dan motivasi. Kegiatan pengabdian ini bertujuan memberikan edukasi dan inspirasi kepada Masyarakat mengenai pentingnya kuliah untuk generasi muda. Metode pelaksanaan berupa ceramah, diskusi interaktif, dan studi kasus yang dilakukan di aula rumah petinggi desa Kecapi. Hasil kegiatan menunjukkan bahwa 95.5% peserta terdiri dari petinggi Desa dan perangkat Desa yang ada di Kecamatan Tahunan dari respon yang disampaikan memahami materi yang diberikan dan menunjukkan antusiasme tinggi. Edukasi yang diberikan berhasil meningkatkan kesadaran pentingnya Pendidikan tinggi sebagai modal utama dalam meningkatkan kualitas hidup dan daya saing global.
THE EFFECT OF DEBT AND DIVIDEND POLICY ON FIRM VALUE MODERATED BY MANAGERIAL OWNERSHIP: ( Case Study of Manufacturing Companies Listed on the Indonesia Stock Exchange) Anggi, Anggi; Taswan, Taswan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3142

Abstract

Introduction: The objective of this study is to investigate the effect of debt policy and dividend policy on company value, moderated by managerial ownership, among groups listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Methods: The unbiased variables analyzed in this study are debt coverage and dividend coverage, while the dependent variable is organisational price. Managerial possession serves as a moderating variable.The population in this study comprises manufacturing businesses listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Results: A total of sixty-four groups have been determined as samples using purposive sampling. The consequences of the examination indicate that Debt policy has a significant and widespread impact on firm cash, while Dividend insurance has a significant effect on firm fees. Managerial possession has a nice impact on the company's fee. Managerial ownership moderates the connection between debt coverage and company cost. Managerial ownership also moderates the relationship between dividend policy and a company's stock price. Keywords: Debt Policy, Managerial Ownership, Dividends, Firm Value
Mendorong Motivasi Belajar: Studi tentang Faktor-faktor yang Mempengaruhi Keputusan Pegawai untuk Melanjutkan Studi S2 di Kab Jepara Taswan; Ristianawati, Yuyun; Rosyid, Azis Nur
JUKEMAS : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 3 (2025): JUKEMAS: Jurnal Pengabdian Kepada Masyarakat, September 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jukemas.v2i3.1200

Abstract

Pengabdian masyarakat ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mendorong motivasi pegawai instansi pemerintah di Desa Jepara untuk melanjutkan studi ke jenjang S2. Latar belakang Pengabdian Masyarakat ini adalah pentingnya peningkatan kompetensi sumber daya manusia dalam menghadapi tuntutan pekerjaan dan perkembangan zaman. Metode yang digunakan adalah penyuluhan pemberian materi diskusi dan wawancara mendalam untuk mengumpulkan data dari pegawai. Hasil Pengabdian Masyarakat menunjukkan bahwa terdapat beberapa faktor internal, seperti keinginan untuk meningkatkan jenjang karier dan penguasaan ilmu, serta faktor eksternal seperti dukungan dari pimpinan dan ketersediaan beasiswa, yang signifikan dalam memengaruhi keputusan mereka. Kesimpulan dari studi ini adalah pentingnya sinergi antara kebijakan instansi dan kesadaran pribadi pegawai untuk mendorong budaya belajar berkelanjutan guna mendukung pembangunan daerah.
Co-Authors 08.05.51.0005 Wijang Wijayanti 08.05.51.0086 Slamet Siswanto 10.05.52.0018 Aditya Febri Riandika 10.05.52.0052 Nindya Trisianasari 12.05.51.0013 Citra Dewi Nurcahyani, 12.05.51.0013 12.05.51.0111 Ines Tasia Agustin, 12.05.51.0111 12.05.51.0138 Jelita Widiastuti, 12.05.51.0138 13.05.51.0240 Arya Syah Rendra, 13.05.51.0240 1352020049 Bobby Adhyartono, 1352020049 Agnes Dewi Anjani ahmad rizal Anggi, Anggi Arief Himmawan DN ASditya Febri Riandika, ASditya Febri Askar Yunianto Astillero, Marlon Rael Aulia, Fiqhi Azis Nur Rosyid Azizah, Diana Isma Bhandari, Rahul Diana Isma Azizah, 12.05.51.0007 Diana Isma Azizah, 12.05.51.0007 Eduardus Tandelilin Faisal Riza Rahman Fifi Nur Aisyah, 14.05.52.0047 Fifi Nur Aisyah, 14.05.52.0047 Fitri, Zulvanya Anissa Fitria Ismawati Dewi, 14.05.51.0135 Fitria Ismawati Dewi, 14.05.51.0135 Gregorius Anggana Handayani, Wuri Setyo Handayani, Wuri Setyo Hasan Abdul Rozak Ika Wahyu Indra Sari, 14.05.52.0123 Ines Tasia Agustin ISNAINI FITRIA RAHMAWATI, 14.05.51.0168 Laili Fitriana, 14.05.52.0069 Lia Puji Lestari Maisyaroh, Ayu Mamduh M. Hanafi Mamduh M. Hanafi Mariska, Azza Mawadah, Isna Lutfiyah Miftakhurniyati, Miftakhurniyati Nasir, Wan Mohd Nazdrol bin Wan Mohd Nico Irawan Noor Salim Nugroho, Prihasantyo Suryo Nurzikri Lullah Penunjang Waruwu Rachmat Indradi Ratsameemothon, Chadchom Ristianawati, Yuyun Rofiqi, Ahmad Rusli, Muhamad Saufi Che Salsabila, Hasna Fathiyah Sari Rahmadhani Savitri, Dhian Andanarini M Suad Husnan Suad Husnan Sugiharti Sugiharti Turnip, Melisa Turnip, Melisa Wardati , Emi Widya Puspitaningrum Zulvanya Anissa Fitri