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All Journal Jurnal Manajemen Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat JAMER Greenation International Journal of Economics and Accounting
Fatchur Rochman
Universitas Merdeka Madiun
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Good Governance Dan Standar Akuntansi Pemerintah Pada Kualitas Informasi Keuangan Nurharibnu Wibisono; Fatchur Rochman; Rhoman Syafi’i
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 15 No. 1 (2026): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v15i1.264

Abstract

The aim of this study is to examine how Good Governance and the application of Government Accounting Standards (GAS) affect the quality of financial information. This study employs a quantitative approach. This research is quantitative with multiple regression methods and data processing using SPSS tools. The population is the financial management apparatus in 15 (all) sub-districts of Madiun Regency. Purposive sampling was determined, namely 2 (two) financial management tools for finance, program preparation and reporting in 15 sub-districts of Madiun Regency, totaling 30 respondents. The findings reveal that Good Governance and GAS each positively and significantly affect the Quality of Financial Information in the sub-districts of Madiun Regency. Moreover, when both variables are considered together. Good Governance and GAS also produces a positive and significant influence on the quality of financial information. The adjusted R2 value is 0.626, indicating that together Good Governance and SAP implementation influence KIK by 62.6% and the remaining 37.4% is influenced by other variables, such as the Internal Supervisory Unit (SPI), competency, and so on. Practical contribution, as implementer of public policy, the District Government needs to be consistent in implementing Good Governance and SAP so that it can produce quality financial information that shows good service performance to the community.  Based agency theory, as a development agent, the District Government must be able to carry out its mandate to manage public financial resources with the aim of achieving a just and prosperous society.
Determinants of Indonesian Bank Profitability Across Pandemic and Non-Pandemic Periods Nuuridha Matiin; Fatchur Rochman; Mohammad Sofyan; Mochamad Ramza Rapier Gussa; Indah Purnama Sari Mardjuni
Jurnal Manajemen Vol. 30 No. 2 (2026): June-September 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v30i2.4114

Abstract

Bank profitability is influenced by bank-specific conditions, macroeconomic changes, and economic disruptions. This study examines the short-run dynamic effects of credit distribution, operating expenses to operating income, capital adequacy, inflation, and the COVID-19 pandemic on return on assets in the Indonesian banking industry. Aggregate monthly commercial banking data were obtained from official publications of the Indonesian Financial Services Authority and Bank Indonesia. All available observations were included through total sampling. Stationarity was examined using the Augmented Dickey–Fuller test, followed by a stationary dynamic autoregressive distributed lag model with automatic lag selection based on the Akaike information criterion. Profitability exhibited persistence. Changes in credit distribution negatively affected profitability, while operating inefficiency produced a delayed negative effect. Changes in capital adequacy and inflation were insignificant. The pandemic dummy was negative but insignificant. Mixed stability evidence was identified, indicating that credit quality and operating efficiency were the principal short-run profitability considerations.
Co-Authors Bayu Rifqie Syahbawono Henry Windrianto Darmoko Hery Hermawan Hery Hermawan Indah Purnama Sari Mardjuni Indah Purnama Sari Mardjuni Mochamad Ramza Rapier Gussa Mochamad Ramza Rapier Gussa MOHAMMAD SOFYAN Nuuridha Matiin Retno Iswati Rhoman Syafi’i Ririn Lespitasari Rizky Agustin Rizmanda Masita Murbiyanti Siti Suharni Syarifah Ratih Kartika Sari Vicky Oktavia Wibisono, Nurharibnu