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THE PERFORMANCE OF GO PUBLIC BANK IN INDONESIA: BEFORE AND DURING COVID-19 Okta Sindhu Hartadinata; Elva Farihah
Berkala Akuntansi dan Keuangan Indonesia Vol. 6 No. 1SP (2021): Berkala Akuntansi dan Keuangan Indonesia Edisi Spesial (2021)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v6i1SP.27224

This study aims to examine differences in the performance of banks listed on the Indonesia Stock Exchange before the COVID-19 pandemic in 2019 and during the COVID-19 pandemic in 2020. The type of data collected is quantitative data. The data source used is secondary data derived from data on financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2019-2020. The analytical technique used is a different test, paired sample t test with a significance level of 5%. The results showed that the government policy POJK 11/POJK.03/2020 regarding credit restructuring which was later extended by POJK 48/POJK.03/2020 and POJK 12/POJK.03/2020 greatly affected the stability of bank performance.

Telaah Urgensi Konsolidasi Bank di Saat Pandemi Okta Sindhu Hartadinata; Elva Farihah
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i1.2179

Penelitian ini bertujuan untuk mengevaluasi urgensi kebijakan konsolidasi bank di saat pandemi. Penelitian ini menyajikan bukti empiris terkait ukuran bank terhadap kinerja dengan pendekatan ex-ante dan ex-post pandemi. Sumber data yang digunakan adalah data sekunder yang berasal dari data laporan keuangan 42 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2021. Model penelitian ini menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa ukuran bank berpengaruh terhadap kinerja. Penelitian ini diharapkan memberikan implikasi bahwa bank yang memiliki kecukupan total aset relatif memiliki daya tahan yang lebih baik saat terjadi pandemi dan menjawab urgensi konsolidasi bank di saat pandemi yang digagas oleh Otoritas Jasa Keuangan.

Bank Jatim dan Keuangan Berkelanjutan untuk Menumbuhkan Pemberdayaan Berkelanjutan UMKM di Jawa Timur Okta Sindhu Hartadinata; Elva Farihah
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2023)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v12i2.2182

Penelitian ini memberikan penekanan pada kajian secara rinci dan mendalam terkait “Bank Jatim” dan “Keuangan Berkelanjutan” dalam rangka untuk menumbuhkan pemberdayaan berkelanjutan UMKM di Jawa Timur. Metode penelitian kualitatif yang digunakan dalam penelitian ini adalah studi kasus melalui analisis konten. Data yang dipakai dalam penelitian ini adalah data sekunder. Data tersebut diantaranya adalah berupa laporan tahunan tahun 2020 Bank Jatim dan laporan keberlanjutan tahun 2020 Bank Jatim. Berdasarkan hasil penelitian dapat dijelaskan bahwa dalam pelaksanaan keuangan berkelanjutan, ada keterkaitan hubungan antara Bank Jatim, regulator, pihak ketiga dan UMKM. Dalam pelaksanaannya, Bank Jatim perlu bersinergi dengan regulator dan pihak ketiga untuk menumbuhkan pemberdayaan berkelanjutan UMKM di Jawa Timur. Melalui kolaborasi antara Bank Jatim, regulator, dan pihak ketiga dapat menghasilkan rumusan strategi yang dapat membantu permasalahan UMKM terutama saat pandemi ini. Rumusan strategi tersebut dapat diklasifikasikan menjadi dua, yaitu aspek finansial dan aspek non finansial. Akhirnya, penelitian ini diharapkan dapat menjadi salah satu rujukan strategi implementatif dalam mengembangkan UMKM di tiap daerah di Indonesia sebagai upaya mendukung akselerasi pemulihan ekonomi dan mendorong fungsi intermediasi yang seimbang dan berkualitas sesuai Peraturan Bank Indonesia Nomor 23/13/PBI/2021.

Financial Leverage and Managerial Compensation: Evidence from Non-Cyclical Industries in Indonesia Farihah, Elva; Hartadinata, Okta Sindhu; Maulana, Afandi Ukik Wahyu Bintang
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3963

This research analyzes the impact of financial leverage on managerial compensation. This study also explores the moderating effect of financial distress on the link between financial leverage and managerial compensation. This study used a quantitative approach with multi-linear regression analysis. The sample consisted of 26 firms from non-cyclical industries listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022, with a total observation of 130. The data research was derived from firms' annual reports. The empirical result shows that financial leverage positively affects managerial compensation. It suggests that firms incentivize management with higher compensation, aiming for more professional leverage management to maximize firm value. This finding is relevant to the trade-off theory. This study also demonstrates that the variable of financial distress is categorized as a pure moderator. It is confirmed that financially distressed firms determine financial leverage as a negotiation tool to reduce the cost of salaries. This finding implies the importance of the firms carefully balancing human capital and compensation schemes because the manager's interest might be given up if the company is in financial distress.

Performance Variability of Islamic Banks and Sustainable Finance: Early and During the Pandemic: Variabilitas Performa Bank Islam dan Keuangan Berkelanjutan: Awal dan Selama Pandemik Hartadinata, Okta Sindhu; Farihah, Elva; Hapsari, Meri Indri
Journal of Accounting Science Vol. 7 No. 2 (2023): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i2.1722

This study aims to present empirical evidence related to the variability of the performance of Islamic banks and the interest of Islamic banks in responding to sustainable finance policies at the beginning (2020) and during the pandemic (2021). This study uses secondary data derived from financial reports, annual reports, sustainability reports, and Corporate Social Responsibility (SCR) reports of Islamic banking companies listed on the Indonesian Stock Exchange for 2020 – 2021. The data were analyzed by descriptive quantitative methods, which consisted of 2 stages, namely: analysis of performance variability and content analysis. The results of this study indicate that a low ROA calculation result, even a negative value, does not necessarily reflect poor performance because earnings management policies influence it. The results of the analysis of sustainable financial performance show that Islamic Commercial Banks have a high commitment to implementing sustainable finance. This research is expected to provide the implication that sharia principles in implementing bank business can make the financial performance of Islamic banks last during the pandemic. In addition, these principles align with the principles of sustainable finance, making it easier for banks to adopt them. The results of the assessment can be used as an evaluation for policymakers or the bank itself to achieve the best performance in carrying out sustainable finance practices and for interested parties to participate in supporting sustainable finance practices.

2024 PRESIDENTIAL ELECTION AND STOCK PERFORMANCE: A COMPARATIVE STUDY BEFORE AND AFTER THE ELECTION Hartadinata, Okta Sindhu; Farihah, Elva
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 1 (2025): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.21451

This study aims to provide empirical evidence regarding the impact of the 2024 presidential election on the reaction of the Indonesian stock market. Political events, such as elections, can significantly influence investor sentiment and market performance due to uncertainty regarding future economic policies. This study focuses on companies listed in the Kompas 100 Index on the Indonesia Stock Exchange (IDX), representing the most liquid and actively traded stocks. Using the event study method with a purposive sampling approach, this research selects 90 companies as the final sample. The findings reveal a significant difference in the average abnormal return before and after the voting day, suggesting that political stability and election outcomes influence investor confidence. These results provide valuable insights for investors in adjusting their investment strategies and for policymakers designing regulations to maintain economic and capital market stability. Understanding market reactions to elections can help stakeholders navigate risks and optimize financial decision-making.

Leverage Keuangan Dan Kompensasi Manajemen: Studi Empiris Pada Industri Konsumsi Siklis Farihah, Elva; Hartadinata, Okta Sindhu; Wahyu Bintang Maulana, Afandi Ukik
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 12 No 02 (2024): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2024
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.12.02.119-130

This study investigates the effect of financial leverage on managerial compensation. The sample used was 24 companies from consumer cyclical industry on 2018-2022 so that the total observation was 120 firm-year. This study shows that financial leverage has negative effect on managerial compensation. It provides implication that the effect of financial leverage on managerial compensation is relevant to agency theory. Both of them have same function to minimize agency problem then can substitute each other. The firm can consider this finding in determining the optimal scheme of compensation.

Financial Leverage and Managerial Compensation: Evidence from Non-Cyclical Industries in Indonesia Farihah, Elva; Hartadinata, Okta Sindhu; Maulana, Afandi Ukik Wahyu Bintang
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 3 (2023): December 2023 - March 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i3.3963

This research analyzes the impact of financial leverage on managerial compensation. This study also explores the moderating effect of financial distress on the link between financial leverage and managerial compensation. This study used a quantitative approach with multi-linear regression analysis. The sample consisted of 26 firms from non-cyclical industries listed on the Indonesian Stock Exchange (IDX) from 2018 to 2022, with a total observation of 130. The data research was derived from firms' annual reports. The empirical result shows that financial leverage positively affects managerial compensation. It suggests that firms incentivize management with higher compensation, aiming for more professional leverage management to maximize firm value. This finding is relevant to the trade-off theory. This study also demonstrates that the variable of financial distress is categorized as a pure moderator. It is confirmed that financially distressed firms determine financial leverage as a negotiation tool to reduce the cost of salaries. This finding implies the importance of the firms carefully balancing human capital and compensation schemes because the manager's interest might be given up if the company is in financial distress.

Penguatan Kesehatan Finansial dan Kesehatan Mental pada Kelompok Istri Petani di Jombang Farihah, Elva; Yudanagara, Bani Bacan Hacantya; Ajija, Shochrul Rohmatul; Idris, Fahmi; Ulum, Amelia Rosikhotul
JAST : Jurnal Aplikasi Sains dan Teknologi Vol 9, No 2 (2025): EDISI DESEMBER 2025
Publisher : Universitas Tribhuwana Tunggadewi Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jast.v9i2.7422

The problem faced by the farmers' wives group partners in Tebel Village, Bareng District, Jombang Regency, is a lack of knowledge in managing family finances, which can lead to increased financial pressure and psychological stress. This program aims to provide education on financial literacy, wise household financial management, and mental health literacy to improve partners' mental health. Participants are given socialization related to financial health education and mental health education. Apart from that, participants are also invited to practice directly preparing a household budget in a simple and easy-to-understand manner. Pre-tests and post-tests are also administered to evaluate the level of achievement of the service program. Additionally, a feedback questionnaire was provided to participants as a means of evaluating the implementation of activities and assessing the sustainability of the community service program. Based on the analysis of the pre-test and post-test results, participants have increased knowledge in managing financial health and mental health. By integrating knowledge about financial planning and mental health, this activity had a significant positive impact on the farmers' wives in Tebel Village, Bareng District, Jombang Regency.ABSTRAKPermasalahan yang dihadapi oleh mitra kelompok istri petani di Desa Tebel, Kecamatan Bareng, Kabupaten Jombang adalah minimnya pengetahuan dalam mengelola keuangan keluarga sehingga dapat meningkatkan tekanan finansial dan tekanan stess secara psikologis. Kegiatan ini bertujuan untuk memberikan edukasi mengenai literasi keuangan mengenai pengelolaan keuangan rumah tangga yang bijak dan literasi kesehatan mental untuk meningkatkan kesehatan jiwa mitra. Peserta diberikan sosialisai berkaitan dengan edukasi kesehatan finansial dan edukasi kesehatan mental. Selain itu, peserta juga diajak untuk praktek secara langsung menyusun anggaran rumah tangga dalam lingkup yang sederhana dan mudah dipahami. Pre-test dan post-test juga diberikan untuk mengevaluasi tingkat ketercapaian program pengabdian. Selain itu, kuisioner umpan balik juga diberikan kepada peserta sebagai bentuk evaluasi pelaksanaan kegiatan dan untuk keberlanjutan program pengabdian masyarakat. Berdasarkan analisis deri hasil pre-test dan post-test, peserta memiliki peningkatan pengetahuan dalam mengelola kesehatan keuangan dan kesehahatan mental. Dengan mengintegrasikan pengetahuan tentang perencanaan keuangan dan kesehatan mental, kegiatan ini berhasil memberikan dampak positif yang signifikan bagi para istri petani di Desa Tebel, Kecamatan Bareng, Kabupaten Jombang.

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