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TATA KELOLA PERUSAHAAN DALAM KINERJA KEUANGAN MELALUI AGENCY COST Ashari Sofyaun; Asrid Juniar; Rini Rahmawati
Jurnal Darma Agung Vol 30 No 3 (2022): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i3.2101

Financial performance in the perspective of governance at the cost of mediating institutions is the research objective. The research was conducted during the period 2013-2021 in state-owned companies that went public with a purposive sampling approach. Managerial ownership, leverage and board size as a representation of corporate governance. In measuring financial capacity, ROA and Tobins'q indicators are used. As a data analysis technique, SEM-PLS multivariate analysis was used. Firm value is significantly affected by leverage, agency costs and return on assets. Leverage and agency costs Significant impact on assets. leverage and board size have a significant impact on agency costs. Leverage and board size were successfully mediated by agency costs in influencing Tobin's q and ROA.

Comparison based on kbmi 1 on national private bank risks with conventional and sharia principles Asrid Juniar; Rilian Gusma Wira Pradana; Rini Rahmawati; Ashari Sofyaun
INOVASI Vol 19, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.13207

The purpose of this study is to determine whether there are differences in credit risk, liquidity risk, and market risk in conventional national private banks and Islamic national private banks based on KBMI 1. This study used 24 banks as a sample consisting of 21 conventional banks and 3 Islamic banks from 68 national private banks registered with the OJK which became the population through the purposive sampling method. Data using secondary data obtained from the company's annual statements published on the OJK website and on the company's official website. The data collection of this study used documentation techniques and the method used, and the method used is different test. The results in the tests that have been carried out show that there is no difference in the credit risk of conventional national private banks and Islamic national private banks based on KBMI; There is no difference in the liquidity risk of conventional national private banks and Islamic national private banks based on KBMI; There are no differences in the market risks of conventional national private banks and Islamic national private banks based on KBMI.

PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA MASA PANDEMI COVID-19 KOTA BANJARMASIN Afriliani Kartika Sari; Nasrudin; Asrid Juniar
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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

The largest income in Indonesia is income derived from Tax Collection, one of which is the Entertainment Tax. With the tax, it is hoped that it can finance the development and welfare of the Indonesian people. However, in early 2020, precisely in March, Indonesia experienced a global crisis, namely the outbreak of Covid-19 which resulted in many developments being temporarily halted and the welfare of the people could not be handled properly. This research was conducted based on an outbreak that hit the world, namely the Covid-19 Pandemic, which aims to find out whether the Covid-19 Pandemic has a positive or negative impact on Taxes, especially in Indonesia, especially in the City of Banjarmasin.

Analysis of Financial Statements Using the Altman Z-Score, Springate and Zmijewski Models to Predict Bankruptcy Hamdani Hamdani*; Sari Rahmi; Asrid Juniar
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33719

The purpose of this study was to find out how the Altman Z-Score, Springate and Zmijewski models analyze bankruptcy predictions for retail companies listed on the Indonesia Stock Exchange in 2017-2021. The population of this study are Retail Companies Listed on the Indonesia Stock Exchange in 2017-2021. The research sample consisted of 24 retail companies. The data analysis model used is the Altman Z-Score, Springate and Zmijewski models. This research was conducted by taking secondary data with specified criteria from the official website of the Indonesia Stock Exchange. Based on the results of the research, it shows that the Altman Z-Score model of the sixty retail companies studied has the potential to experience bankruptcy, the Springate model of eighty-six companies that have the potential to experience bankruptcy the Zmijewski model has thirty-eight companies that have the potential to experience bankruptcy. This research is useful as reference material regarding bankruptcy prediction.

Analysis of Financial Statements Using the Altman Z-Score, Springate and Zmijewski Models to Predict Bankruptcy Hamdani Hamdani*; Sari Rahmi; Asrid Juniar
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33719

The purpose of this study was to find out how the Altman Z-Score, Springate and Zmijewski models analyze bankruptcy predictions for retail companies listed on the Indonesia Stock Exchange in 2017-2021. The population of this study are Retail Companies Listed on the Indonesia Stock Exchange in 2017-2021. The research sample consisted of 24 retail companies. The data analysis model used is the Altman Z-Score, Springate and Zmijewski models. This research was conducted by taking secondary data with specified criteria from the official website of the Indonesia Stock Exchange. Based on the results of the research, it shows that the Altman Z-Score model of the sixty retail companies studied has the potential to experience bankruptcy, the Springate model of eighty-six companies that have the potential to experience bankruptcy the Zmijewski model has thirty-eight companies that have the potential to experience bankruptcy. This research is useful as reference material regarding bankruptcy prediction.

Exploring Transformational Leadership and Employee Performance: The Mediation Role of Psychological Empowerment Millennial Generation Bustani; Asrid Juniar
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.1006

This study investigates the influence of transformational leadership on the performance of millennial employees working in SMEs in Banjarmasin City in South Kalimantan Province, Indonesia. Furthermore, it postulates that psychological empowerment is a mediator in explicating the relationship between transformational leadership and employee performance. The research methodology employs a quantitative approach and purposive sampling to select a sample of 400 SME employees in Banjarmasin who were born between 1981 and 1996, thus belonging to the millennial generation. Data analysis involves the utilization of PLS-SEM, with the testing of constructs following a reflective-reflective model. The findings indicate that transformational leadership does not directly influence employee performance but instead exerts its influence through the mediating factor of psychological empowerment. Psychological empowerment, therefore, assumes a crucial role in mediating the relationship between these two constructs. Considering the limited existing literature concerning millennial generation workers, our model serves as a valuable tool for uncovering the distinctive traits of millennial employees within the SME context. Furthermore, this research lays the foundation for future cross-country comparisons of millennial leadership approaches across diverse Asian nations, contributing to a deeper understanding of the varying characteristics of the millennial generation within distinct cultural settings.

Comparison of Financial Ratios Before and During the COVID-19 Pandemic in Islamic Banking in Indonesia Moeiz, Ronny Ciptadi; Asrid Juniar
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 7 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i7.202

The COVID-19 pandemic has not only changed the global economic landscape but also forced Islamic banks to reevaluate their strategies, operations and policies. In this context, a comparison of financial ratios before and during the pandemic is very important to identify significant changes that have occurred in Islamic banking performance. This pandemic has forced Islamic banks to review their business strategies. They must consider how to deal with declines in economic activity, changes in consumer behavior, and market fluctuations. This study aimed to compare financial ratios before and during the COVID-19 pandemic on Islamic Banking in Indonesia. This type of research is quantitative research with a descriptive approach. In this study, the sample size was all Islamic commercial banks at core capital adequacy Bank 1 in Indonesia, namely the ratio of operational costs - operational income (BOPO), allowance for impairment losses (CKPN), financing to deposit ratio (FDR), net operating margin (NOM), non-performing financing gross (NPF Gross), net non-performing financing (NPF Netto), return on asset (ROA) and return on equity (ROE) in the period before the COVID-19 pandemic and during the COVID-19 period. There is no difference in the financial performance of Islamic banks as measured by the BOPO, NOM, NPF, and ROE ratios before and during the COVID-19 pandemic. There are differences in the financial performance of Islamic banks as measured by the CKPN, FDR, and ROA ratios before and during the COVID-19 pandemic.

Comparison of Financial Ratios Before and During the COVID-19 Pandemic in Islamic Banking in Indonesia Moeiz, Ronny Ciptadi; Asrid Juniar
Open Access Indonesia Journal of Social Sciences Vol. 6 No. 7 (2023): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v6i7.202

The COVID-19 pandemic has not only changed the global economic landscape but also forced Islamic banks to reevaluate their strategies, operations and policies. In this context, a comparison of financial ratios before and during the pandemic is very important to identify significant changes that have occurred in Islamic banking performance. This pandemic has forced Islamic banks to review their business strategies. They must consider how to deal with declines in economic activity, changes in consumer behavior, and market fluctuations. This study aimed to compare financial ratios before and during the COVID-19 pandemic on Islamic Banking in Indonesia. This type of research is quantitative research with a descriptive approach. In this study, the sample size was all Islamic commercial banks at core capital adequacy Bank 1 in Indonesia, namely the ratio of operational costs - operational income (BOPO), allowance for impairment losses (CKPN), financing to deposit ratio (FDR), net operating margin (NOM), non-performing financing gross (NPF Gross), net non-performing financing (NPF Netto), return on asset (ROA) and return on equity (ROE) in the period before the COVID-19 pandemic and during the COVID-19 period. There is no difference in the financial performance of Islamic banks as measured by the BOPO, NOM, NPF, and ROE ratios before and during the COVID-19 pandemic. There are differences in the financial performance of Islamic banks as measured by the CKPN, FDR, and ROA ratios before and during the COVID-19 pandemic.

Impact of Financial Risks on the Performance of Regional Development Banks in Indonesian: A Comprehensive Analysis of ROA and ROE Darmansyah; Juniar, Asrid
Ilomata International Journal of Social Science Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v5i3.1255

This research analyzes the simultaneous, partial and dominant influence on financial risk factors on the performance of regional development banks in Indonesia. The population and sample of this study is a panel data set of 27 Regional Development Banks (RDB) in Indonesia from 2019 to 2023 from the annual financial reports. The results show that financial risk has a significant influence on ROA (74.5%) and ROE (61.3%). Also Liquidity Risks, Market Risks, Operational Risk and Leverage Risk significantly affect Return on Assets. Return on Equity is only affected by Liquidity Risks and Market Risks.

PENDAMPINGAN PENGELOLAAN WEBSITE SMP TAHFIZH TERPADU ELQUDWAH KABUPATEN BARITO KUALA KALIMANTAN SELATAN Zainal Abidin, Muhammad; Suhaili , Achmad; Wardhana, Ali; Anwar, Kasyful; Juniar, Asrid; Rahmawati , Rini
Jurnal Pengabdian Getek Vol. 2 No. 1 (2024): Getek : Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UNIVERSITAS ACHMAD YANI BANJARMASIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57216/getek.v2i1.810

Kegiatan pengabdian kepada masyarakat oleh Tim PKM FEB Universitas Lambung Mangkurat Banjarmasin di SMP Tahfizh Terpadu Elqudwah Kabupaten Barito Kuala Kalimantan Selatan yang dilaksanakan pada bulan Februari - April 2024. Tujuan dalam kegiatan pengabdian masyarakat ini adalah meningkatkan pengetahuan dan keterampilan pengelola website sekolah yang ditugaskan untuk mengelola website sekolah sehingga dapat mengelola website yang sudah ada secara baik dan efektif sebagai media informasi yang dapat digunakan dalam rangka kegiatan sosialisasi, promosi dan keterbukaan informasi Satuan Pendidikan publik sesuai Standar Pengelolaan khususnya pada Jenjang Pendidikan Menengah. Evaluasi terhadap kegiatan pengabdian kepada masyarakat yang dilakukan kepada seluruh peserta pelatihan pada kegiatan pendampingan pengelolaan website sekolah menyatakan bahwa kegiatan ini sangat bermanfaat bagi peningkatan pengetahuan dan keterampilan para peserta dalam mengelola website sekolah. Dengan adanya pendampingan pengelolaan website sekolah ini diharapkan pihak sekolah dapat mengelola website yang sudah ada secara baik dan efektif dalam rangka kegiatan sosialisasi, promosi dan transparansi pengelolaan sekolah.

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