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KOMPARASI TINGKAT KESEHATAN BANK ANTARA BANK KONVENSIONAL DAN BANK DIGITAL BERDASARKAN METODE RGEC Saputra, Septian Rahul Dika; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.5160

Abstract

The research aims to compare the soundness level of banks between conventional banks and digital banks that have been listed on the Indonesia Stock Exchange in 2020 and 2021 using the Risk Profile, Good Corporate Governance, Earning, Capital and RGEC methods. The research was conducted using a descriptive research type with the use of secondary data originating from the website www.idx.com and annual reports issued by banking companies officially to support the research. The sample was done using the purposive sampling technique. The data analysis technique used is the Risk-based Bank Rating method. The results of the study show that conventional banks will be healthier than digital banks in 2020 and 2021 based on 4 assessment aspects, namely: Good Corporate Governance, Earning, Capital, and RGEC methods. Meanwhile, based on the Risk Profile factor, in 2020 and 2021, conventional banks and digital banks will have the same level of soundness.
Integrasi Literasi Keuangan dalam Pendidikan Menengah: Studi Kasus pada Siswa SMA Pangudi Luhur Kelas X: The Integration of Financial Literacy into Secondary Education: A Case Study of Grade 10 Students at Pangudi Luhur Senior High School, Jakarta Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan; Joseph, Katherine Olivia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.11100

Abstract

This community service activity aims to integrate financial literacy into the secondary education curriculum to foster wise, responsible financial behavior. The program was implemented for Grade 10 students at SMA Pangudi Luhur Jakarta, focusing on three main aspects: personal financial management, investment understanding, and awareness of online loan risks. The implementation methods included interactive lectures, group discussions, investment simulations, and evaluation by pre-test and post-test instruments. The results revealed a significant improvement in students' financial literacy levels. The average pre-test score of 27.4 increased to 39.7 in the post-test, reflecting a 45% enhancement in understanding. The most significant improvements were observed in students' ability to allocate expenditures to basic needs, savings, and social activities, followed by increased awareness of the characteristics and risks of a range of investment vehicles, including equities, mutual funds, and bonds. This program demonstrates that integrating financial literacy into secondary education is effective in fostering financial awareness and developing essential money management skills from an early age.
Pengaruh Kontribusi Wanita, Green Accounting, dan Ukuran Perusahaan Dalam Meningkatkan Nilai Perusahaan Kezia Agina Bangun; Thia Margaretha Tarigan
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.10103

Abstract

This study examines the effect of women’s contribution, green accounting, and firm size on firm value in infrastructure companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Focuses on infrastructure companies because the sector plays a strategic role in Indonesia's economic development. The sample was selected through purposive sampling and secondary data from infrastructure companies with consistently available annual reports and audited financial statements during the observation period. By using a quantitative approach method. The results indicate that women directors do not affect firm value (p = 0,278). Indicated the female board representation is not yet a major consideration for investors. Women commissioners has a positive effect on firm value (p < 0,000). Their presence strengthens supervision and corporate governance. Green accounting do not affect firm value (p = 0,709). ISO 14001 certification ownership is insufficient to influence investor decisions, as investors place greater emphasis on financial performance indicators. Firm size has a positive effect on firm value (p = 0,006). The large companies are perceived as more stable and financially capable. These findings support signaling theory, which suggests that corporate information influences investor assessment and firm value. The contribution of this research lies in providing empirical evidence on the effects of women's participation, represented by women directors and women commissioners, green accounting, and firm size on firm value in Indonesia's infrastructure sector. Furthermore, the findings offer practical implications for corporate management in enhancing corporate governance quality and sustainability practices to support firm value creation.