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Loan Loss Provision, Good Corporate Governance Dan Manajemen Laba Bank di Indonesia dan Malaysia Nurshadrina Kartika Sari; Nanda Widaninggar
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4555

Abstract

The development of the banking sector in Indonesia and Malaysia is growing rapidly, fierce business competition encourages management's desire to improve performance and comply with banking regulations with earnings management reported by banks. The aimed of this study provides empirical evidence of the influence of Loan Loss Provision (LLP) and Good Corporate Governance (GCG) on Earnings Management in banks in Indonesia and Malaysia. The research method used is multiple linear regression analysis using a sample of six banks with the largest assets in each country during the 2015-2018 periods. The results of this study prove that (1) LLP and GCG affect earnings management at banks in Indonesia (2) LLP has no effect on earnings management at banks in Malaysia, while GCG affects earnings management at banks in Malaysia. The application of financial accounting standards IFRS 7 on financial instruments requires provision for impairment losses early so as to reduce the need for management in managing earnings; this further strengthens the need for PSAK 71 to be implemented in the banking sector in Indonesia effectively from 2020. In addition, the GCG mechanism in both countries also went well so as to be able to influence the practice of earnings management in banks. DOI: http://doi.org/10.26905/afr.v3i1.4555
Efisiensi Bank dalam Kelompok BUKU 4 di Indonesia: Pendekatan Data Envelopment Analysis Nurshadrina Kartika Sari; Nanda Widaninggar
AFRE (Accounting and Financial Review) Vol 1, No 2 (2018): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v1i2.2409

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang tingkat efisiensi bank di Indonesia menggunakan Data Envelopment Analysis (DEA). Teknik analisis yang digunakan analisis non-parametrik dengan DEA. Penelitian ini dilakukan dengan menggunakan semua populasi bank Indonesia di BUKU kategori 4 periode 2012 hingga 2017. Analisis data dilakukan untuk empat perbankan dalam kategori BUKU 4 yang memiliki modal inti lebih dari 30 triliun Rupiah, dengan menggunakan metode sensus. Hasilnya memberikan bukti empiris bahwa perbankan Indonesia memiliki 100%. Penelitian ini menunjukkan bahwa tingkat efisiensi mampu mendorong hasil bisnis yang tinggi dan meningkatkan daya saing bagi bank dalam kategori BUKU 4 DOI: https://doi.org/10.26905/afr.v1i2.2409
PENINGKATAN KUALITAS PRODUK DAN PERLUASAN PASAR KERIPIK SINGKONG "ENSI" DI DESA TEGALSARI, KECAMATAN AMBULU, KABUPATEN JEMBER Nanda Widaninggar; Saiful Amin; Nurshadrina Kartika Sari
JURNAL PENGABDIAN MASYARAKAT (JPM) Vol 2 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jpm.v2i1.562

Abstract

Tegalsari Village is located in Ambulu District, Jember Regency. The people's livelihood is generally in agriculture, either as farmers, farm laborers, as well as casual daily laborers and animal husbandry. In September 2021 a new young entrepreneur was formed, named Chips "ENSI". These chips are marketed directly to end users, through the Pre-Order mechanism or based on orders, but the number of sales has not been in accordance with the target, even though it has been able to cover the initial capital issued. In addition, there are problems in obtaining good quality cassava which results in a decrease in the quality and quantity of production and product packaging design. Based on this situation analysis, the main problem in the target community is the need for assistance to new young entrepreneurs of cassava chips, which is carried out through the selection of product raw materials, product processing, product innovation, packaging design and marketing (marketing strategy). The implementation of Community Service activities in the form of product raw material selection, product processing, Product Innovation, packaging design and marketing (marketing strategy) in Tegalsari Village, Ambulu District, Jember Regency went well and smoothly, and received full support from the surrounding environment. Finally, "ENSI" cassava chips have become a quality product and are very worthy of being marketed, because they taste good, have attractive packaging, and are affordable. New marketing strategies need to be implemented to face increasingly fierce competition.
Pengaruh Dana Desa Terhadap Akumulasi Kapital Di Kabupaten Bondowoso Saiful Amin; Nanda Widaninggar
JMBI : Jurnal Manajemen Bisnis dan Informatika Vol 1 No 1 (2020)
Publisher : Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.94 KB) | DOI: 10.31967/prodimanajemen.v1i1.402

Abstract

Dana Desa merupakan salah satu program kebijakan pemerintah yang bertujuan untuk mewujudkan pemerataan pembangunan di Indonesia. Sejak tahun 2015 penggunaan Dana Desa terus meningkat mulai dari 20,76 triliun pada tahun 2015 hingga 46,98 trilliun pada tahun 2016. Penelitian ini bertujuan untuk mengetahui efektivitas penyaluran dan penggunaan Dana Desa serta dampaknya terhadap peningkatan akumulasi kapital di Kabupaten Bondowoso. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan konfirmatori karena peneliti mengkonfirmasi hubungan antara variabel-variabel penelitian dan menguji hipotesis yang dirumuskan sebelumnya. Alat analisis yang digunakan adalah Structural Equetion Modeling dengan bantuan software Lisrel 8.8. Responden dalam penelitian ini berjumlah 60 Desa di Kabupaten Bondowoso yang dipilih berdasarkan Purposive sampling (untuk memilih Kecamatan) dan simple random sampling (untuk memilih Desa/Responden). Hasil Penelitian menyatakan bahwa efektifitas penggunaan dana desa berpengaruh signifikan terhadap peningkatan akumulasi kapital bagi masyarakat desa di Kabupaten Bondowoso.Tingkat penggunaan dana desa yang dikelola secara tranparan, akuntabel, partisipatif dan bertanggung jawab dapat meningkatkan akumlasi capital yang meliputi investasi, produksi, pendapatan dan tabungan bagi masyarakat desa di Kabupaten Bondowoso
Influence of Village Funds on Capital Accumulation and Community Empowerment Saiful Amin; Nanda Widaninggar
Economics Development Analysis Journal Vol 8 No 2 (2019): Economic Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v8i2.27508

Abstract

This study aims at determining the effectiveness of the distribution and use of the Village Funds and their impacts on the increase in capital accumulation in Bondowoso Regency. This research is a quantitative research with a confirmatory approach because the researchers confirm the relationship between the research variables and test the hypotheses previously formulated. The analytical tool used is Structural Equity Modeling with the help of Lisrel 8.8 software. Respondents in this research amount to 75 villages in Bondowoso Regency that are selected based on purposive sampling (to select the subdistricts) and simple random sampling (to select villages/respondents). The results of research state that the effectiveness of the use of village funds has a significant influence on capital accumulation and empowerment of rural communities in Bondowoso Regency. Whereas capital accumulation has no significant influence on the empowerment of rural communities in Bondowoso Regency.