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Governance and Financial Performance as Drivers of Bank Profitability in Indonesia Bagiana, I Kadek
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.6952

Abstract

The purpose of this study is to empirically examine the relationship between the profitability of banking businesses listed on the Indonesia Stock Exchange (IDX) as evaluated by Return on Equity (ROE), and the following variables: Board Gender Diversity (BGD), Net Interest Margin (NIM), Non-Performing Loans (NPL), and Firm Size (SIZE). The 141 observations used in this quantitative study are based on secondary data extracted from the annual reports of 47 different banking businesses for the years 2021–2023. After the data passed the traditional assumption tests, multiple linear regression analysis was used to examine the data. Analyses show that firm size, gender diversity on the board, and net interest margin all positively affect Return on Equity. Return on Equity, on the other hand, is severely impacted by Non-Performing Loans. There was a statistically significant relationship between bank profitability and each of the four independent factors. Management at financial institutions can learn a lot from the results on the strategic value of diverse boards and careful risk management. This study sheds light on the internal variables that matter most to banks' bottom lines, which is useful information for investors. Theoretically, this research adds to what is already known about the relationship between corporate finance and governance by presenting data from a developing economy.
Pemberdayaan UMKM Melalui Optimalisasi Pengelolaan Stok Dan Promosi Digital Pada ILS Project Bagiana, I Kadek; Putri, Ni Kadek Dinda Lestari; Agustina, Putu Ayu Anggya; Premananda, Ni Luh Putu Uttari; Oktariyana, Made Denny
Jurnal Dharma Jnana Vol. 5 No. 3 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan efisiensi operasional dan daya saing ILS Project UMKM penjualan sandal di Panjer, Denpasar melalui perbaikan praktik pengelolaan stok dan optimalisasi promosi digital. Metode yang digunakan meliputi observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Intervensi utama mencakup: (1) pelatihan pencatatan stok harian dan mingguan secara manual; (2) pemetaan kebutuhan pelanggan untuk penentuan kuantitas restock; (3) pembuatan serta aktivasi akun Google Maps dan media sosial sebagai kanal promosi. Hasil menunjukkan seluruh program terealisasi 100%, sistem pencatatan stok berjalan, akun Google Maps aktif, dan kanal media sosial berfungsi untuk meningkatkan jangkauan pemasaran. Kegiatan ini menegaskan bahwa praktik manajemen persediaan yang sederhana namun disiplin, dikombinasikan dengan pemasaran digital berbasis lokasi, mampu memperkuat keberlanjutan usaha UMKM.