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All Journal International Journal of Social Service and Research Accounting Research Unit (ARU JOURNAL)
Pieter Leunupun
Staf Pengajar Fakultas Ekonomi - Universitas Kristen Indonesia Maluku
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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THE IMPACT OF CREDIT RESTRUCTURING ON BANK HEALTH LEVELS IN MALUKU (CASE STUDY AT PT. BANK MALUKU MALUT) Purimahua, Sarlotha Y.; Leunupun, Pieter; Tomasila, Mozes; Manufury, Bartha A.; Kesamay, Charolina
International Journal of Social Service and Research Vol. 4 No. 12 (2024): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i12.1133

Abstract

Bank Maluku Malut (Malut) is a bank operating in the Malukuku region which also experiences "Non-Performing Loans (NPLs)" problems which can affect the bank's performance and financial health. This study tries to answer the topic of how bank health changes before and after credit restructuring as a form of implementation of OJK policies on the overall health of the bank using a statistical process. The data analysis method applied in measuring the health level of banks is through the use of the "RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital)" method, where the data is analyzed quantitatively descriptively in evaluating the health levels of banks on each factor and its components. The results of the study show that the level of financial health of capital-based banking before and following credit restructuring varies. The level of health of banking is improving in line with credit restructuring. The findings of this study can inform policymakers and financial institutions about the effectiveness of credit restructuring strategies in maintaining bank health and enhancing compliance with regulatory frameworks. It also offers a framework for assessing the implications of similar policies in other banking contexts, potentially guiding future reforms and strategies in the industry.
Determinasi Kecurangan Akuntansi: Peran Asimetri Informasi, Budaya Organisasi, Pengendalian Internal, dan Good Governance Persulessy, Grace; Leunupun, Pieter; Warkey, Niken
Accounting Research Unit (ARU Journal) Vol 6 No 1 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss1pp87-95

Abstract

Tujuan Penelitian untuk mengungkapkan dampak Asimetri Informasi, Budaya Organisasi, Pengendalian Internal dan Implementasi Good Governance terhadap Kecurangan Akuntansi pada BPKAD Kabupaten Kepulauan Tanimbar. Penelitian ini merupakan studi kuantitatif, dengan memanfaatkan data primer yang diperoleh melalui penyebaran penyebaran kuisioner serta dianalisis menggunakan regresi linier berganda. Penelitian ini melibatkan seluruh pegawai negeri sipil di BPKAD Kabupaten kepulauan Tanimbar sebagai populasi, dengan total sebanyak 50 orang. Pemilihan sampel menggunakan metode purposive sampling, menghasilkan 32 responden. Proses analisis data dilakukan dengan memanfaatkan perangkat lunak SPSS versi 24. Hasil analisis menemukan bahwa, asimetris informasi dan pengendalian internal berpengarih secara signifikan terhadap kecurangan akuntansi. Sebaliknya, budaya organisasi dan implementasi good governance tidak memberikan pengaruh signifikan terhadap praktik kecurangan akuntansi.
Co-Authors Grace Persulessy Kesamay, Charolina Manufury, Bartha A. Purimahua, Sarlotha Y. Tomasila, Mozes Warkey, Niken