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Pengaruh Good Corporate Governance (GCG) terhadap Kinerja Keuangan Perbankan di Indonesia (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI tahun 2017-2021) Faris Salman Alfarizi; Usep Syaifudin; Ade Widiyanti; Ratna Septiyanti
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5548

Abstract

The implementation of Good Corporate Governance is considered to be able to improve the bad image of banking, protect stakeholders and increase compliance with applicable laws and regulations and general ethics in the banking industry in order to image a healthy banking system. Apart from that, the implementation of Good Corporate Governance in banking is expected to have an influence on banking performance because the implementation of Corporate Governance can improve financial performance, reduce risks due to management actions that tend to benefit oneself. The independent variable in this research is Good Corporate Governance which is measured by the indicators of the Board of Commissioners, Board of Directors and Audit Committee. The dependent variable is a type of variable that is explained or influenced by the independent variable. The dependent variable in this research is banking financial performance as measured by ROA. The population in this research is all public banking companies listed on the Indonesian Stock Exchange for the 2017-2021 period (43 banking companies). In this research, the samples used and included in the criteria were 25 companies. This research uses secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2021 period. This research uses the Classic Assumption Test and Multiple Linear Regression Test.
Analisis Perbedaan Pendistribusian Laba Bersih dalam Akuntansi Konvensional dan Akuntansi Syariah pada Sektor Perbankan Tahun 2019 Nabila Qonita; Usep Syaipudin; Ade Widiyanti
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5977

Abstract

This study aims to determine differences in the distribution of profits between conventional accounting and Islamic accounting at the banks listed on the Indonesian Stock Exchange (IDX). This study uses a qualitative descriptive analysis method in which company data used are financial statements and an explanation of the desired data in this study is the 2019 financial statements.The result showed that BCA that using convensional accounting distributed their profits to stakeholders who participate in its acquistion. Meanwhile, profit distribution of BRISyariah that using Syariah Accounting also distributes their profits to stakeholders. The difference in profit distribution between conventional accounting and syariah accounting lies in how profits are shared with customers. In conventional accounting, banks distribute profits through interest, and banks using syariah accounting distribute profits through a profit-sharing system. Additionally, one key difference is in zakat distribution; only banks using Islamic accounting allocate a portion of their profits for zakat.