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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SENTRALISASI Bisma: Jurnal Bisnis dan Manajemen JURNAL EDUCATION AND DEVELOPMENT Jurnal Riset Inspirasi Manajemen dan Kewirausahaan YUME : Journal of Management Ilomata International Journal of Management Open Access Indonesia Journal of Social Sciences Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Ilomata International Journal of Management Jurnal Ilmiah Wahana Pendidikan Ilomata International Journal of Social Science Open Access Indonesia Journal of Social Sciences Unram Journal of Community Service (UJCS) JWM (JURNAL WAWASAN MANAJEMEN) MEDIA RISET EKONOMI JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Riwayat: Educational Journal of History and Humanities INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Getek : Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen PIAF : Paser Institute Journal Of Accounting And Finance
Asrid Juniar
Universitas Lambung Mangkurat
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Determinan Pengelolaan Keuangan BUMDes Berbasis Tata Kelola Organisasi yang Baik Amelia, Fidia; Hamdani, Hamdani; Juniar, Asrid
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6767

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel independen yakni akuntabilitas, transparansi, dan kualitas laporan keuangan terhadap variabel depeden yakni pengelolaan keuangan di Kecamatan Daha Utara Kabupaten Hulu Sungai Selatan Provinsi Kalimantan Selatan. Metode penelitian ini menggunakan metode kuantitatif asosiatif yaitu menunjukkan hubungan antara dua variabel atau lebih.. Unit analisis penelitian ini pengelola BUMDes, pemerintah desa dan pendamping lokal desa. Pengumpulan data dilakukan dengan membagikan kuisioner kepada pemerintah desa, Pengelola BUMDes dan pendamping lokal desa.Teknik analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan aplikasi SPSS For Windows. Jumlah sampel yang digunakan lima puluh enam responden yang berasal dari pemerintah desa, pengelola BUMDes dan pendamping lokal desa. Hasil penelitian menunjukkan bahwa variabel akuntabilitas dan kualitas laporan keuangan berpengaruh signifikan terhadap pengelolaan keuangan BUMDes, sedangkan variabel transparansi berpengaruh tidak signifikan terhadap pengelolaan keuangan BUMDes. Akuntabilitas menggambarkan bahwa pengelola BUMDes telah menerapkan aturan serta program kegiatan yang dijalankan mampu dipertanggungjawabkan kepada pihak pemerintah desa. Kualitas laporan keuangan diharapkan dapat ditingkatkan dengan peningkatan kompetensi melalui berbagai pelatihan yang diikuti sehingga dapat menyelesaikan laporan pertanggungjawaban dengan tepat waktu serta memuat informasi yang akurat dan relevan. Kata Kunci: pengelolaan keuangan; akuntabilitas; transparansi; kualitas laporan keuangan.
Menciptakan Keunggulan Bersaing Berkelanjutan Berbasis Loyalitas Pada Bank BRI Adi, Setijo; Juniar, Asrid; Rahmawati, Rini; Sofyaun, Ashari
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6768

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas layanan, citra dan kepuasan nasabah terhadap keunggulan bersaing berkelanjutan berbasis loyalitas pada Bank BRI. Metode penelitian ini menggunakan metode kuantitatif asosiatif yaitu menunjukkan hubungan antara dua variabel atau lebih. Unit analisis penelitian ini nasabah bank BRI di wilayah eks Karisidenan Jember. Pengumpulan data dilakukan dengan membagikan kuisioner kepada para nasabah Bank BRI baik itu nasabah yang menyimpan dananya dan nasabah yang meminjam kredit yang menjadi responden penelitian. Teknik analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan menggunakan aplikasi SPSS For Windows. Jumlah sampel yang digunakan 250 responden yang berasal dari Kabupaten Jember, Kabupaten Banyuwangi, Kabupaten Bondowoso dan Kabupaten Situbondo. Hasil penelitian menunjukkan bahwa kualitas layanan Bank BRI dan citra Bank BRI berpengaruh signifikan terhadap keunggulan bersaing berkelanjutan berbasis loyalitas, sedangkan kepuasan nasabah Bank BRI berpengaruh tidak signifikan terhadap keunggulan bersaing berkelanjutan berbasis loyalitas. Karakteristik sumber daya yang bernilai bagi keunggulan bersaing adalah yang berkaitan dengan sumber daya yang bernilai, kompleks, eksklusif, mudah digeneralisasi, dan susah ditiru pesaing. Keunggulan bersaing pada perusahaan perbankan membutuhkan keterlibatan ataupun peran serta manajemen perbankan dan sumber daya perbankan. Kata Kunci: kualitas layanan, citra, kepuasan nasabah, keunggulan bersaing berkelanjutan berbasis loyalitas.
UNDERPRICING PHENOMENON ON INITIAL PUBLIC OFFERING ON THE INDONESIA STOCK EXCHANGE 2013-2017 Sofiati Khairunnisaa; Meina Wulansari Yusniar; Asrid Juniar
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): January
Publisher : Adisam Publisher

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

Abstract

This study examines the phenomenon of underpricing in Initial Public Offering (IPO) on the Indonesia Stock Exchange for the period 2013-2017. This study uses a quantitative method with an exploratory approach, involving 59 companies selected through purposive sampling. The variables studied include Debt to Equity Ratio (DER), Return on Equity (ROE), auditor reputation, fractional holding, company age, company size, and proceeds. Data analysis was carried out through classical assumption tests and multiple linear regression. The results showed that only auditor reputation and fractional holding variables had a significant effect on underpricing. High auditor reputation gives investors confidence, while fractional holding affects information asymmetry between management and investors. Other variables, such as DER, ROE, company age, company size, and proceeds, do not have a significant effect. This study provides insights for issuers and investors to understand the factors that influence stock underpricing, and encourages further research by expanding the variables and study period.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Pembangunan Daerah Dengan Moderasi Corporate Social Responsibility Periode 2020 – 2022 Maspuroh, Dea Lailatul; Juniar, Asrid
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 24.2 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

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

Abstract

Penelitian ini membahas pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan Bank Pembangunan Daerah (BPD) di Indonesia, dengan moderasi Corporate Social Responsibility (CSR) periode 2020-2022. Studi ini menggunakan tiga proxy untuk analisis, yaitu Dewan Komisaris, Komite Audit, dan Rapat Komite Pemantau Risiko. Hasil menunjukkan bahwa Dewan Komisaris memiliki pengaruh yang signifikan terhadap Return on Asset (ROA), sedangkan Komite Audit dan Rapat Komite Pemantau Risiko tidak memiliki pengaruh yang signifikan terhadap ROA. Selain itu, CSR tidak memoderasi hubungan antara GCG dan kinerja keuangan. Penyimpulannya, GCG adalah faktor yang penting dalam memperbaiki kinerja keuangan BPD, tetapi efeknya tidak dimoderasi oleh CSR. Dokument ini juga menyediakan gambaran tentang pentingnya GCG dan CSR di Indonesia, serta tantangan yang dihadapi oleh BPD dalam mengimplementasikan GCG. Studi ini signifikan karena dapat berkontribusi pada literatur yang ada tentang GCG dan kinerja keuangan dalam konteks BPD Indonesia. Temuan dari penelitian ini dapat berguna bagi pemangku kebijakan, manajer bank, dan stakeholder dalam meningkatkan kinerja keuangan BPD melalui praktik GCG.
Comparison based on kbmi 1 on national private bank risks with conventional and sharia principles Juniar, Asrid; Pradana, Rilian Gusma Wira; Rahmawati, Rini; Sofyaun, Ashari
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2937

Abstract

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
Effects of Financial Literacy, Financial Attitude, and Personality on Financial Management Practices Alfiriana, Novika; Juniar, Asrid; Rafli, Muhammad Raihan
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4533

Abstract

The purpose of this study is to investigate the effects of financial knowledge, financial attitudes, and personality on financial management behavior, with self-control serving as a mediating variable. The research focuses on employees of PT Bank KB Bukopin Banjarmasin, particularly in the context of post-merger performance challenges. This study seeks to fill the gap in previous research by integrating cognitive and psychological factors within a formal organizational setting. Using a quantitative explanatory approach, data were collected through a census of 75 permanent employees with a minimum of three years of service. The data were analyzed using Partial Least Squares Structural Equation Modeling to assess both direct and indirect effects among the variables. The findings indicate that FK, FA, personality, and SC significantly influence FMB. Notably, personality has the strongest effect on SC, while FK shows the most substantial direct influence on FMB. The model explains 50.8% of the variance in FMB, confirming SC as a key mediating variable. These results reinforce the Theory of Planned Behavior and suggest that improving financial literacy, fostering positive attitudes, and enhancing self-control are essential strategies for strengthening financial behavior among employees in banking institutions. 
The Influence of Information Technology Utilization, Information System Implementation and HR Competency on the Quality of Banjarmasin City Government Performance Reports Agustina, Elvira; Hamdani*, Hamdani; Juniar, Asrid
Riwayat: Educational Journal of History and Humanities Vol 7, No 2 (2024): April, The Election and Political History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i2.38151

Abstract

This study aims to determine and analyze the effect of information technology utilization, implementation of Local Government Information Systems, and human resource competencies on the quality of Local Government Financial Reports on SKPD in Banjarmasin City. This type of research used is quantitative research. The research data was obtained by using a questionnaire distributed to financial management employees at SKPD in Banjarmasin City. The sampling were determined by using the purposive sampling. The analysis technique used is multiple linear analysis using the IBM SPSS Statistics application. The results of this study indicates that the utilization of information technology affects the quality of Local Government Financial Statements. Meanwhile, the implementation of Local Government Information Systems, and the competence of human resources does not effect the quality of Regional Government Financial Reports
Return On Asset Mediating Financial Performance in Measuring Stock Return Sofyaun*, Ashari; Juniar, Asrid; Rahmawati, Rini; Hanni, Eisa F
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30439

Abstract

The aim of this study is to find out the impact of Current Ratio, Net Profit Margin, and Debt to Equity Ratio on Return on Asset and Stock Return. The data used is a source of data that has been available both internal and external data and data can be accessed through the internet and publication of information. Data used is the financial report of the sub-sector food and beverages companies listed on the Indonesian Stock Exchange period 2018-2022. Analysis methods show that Current Ratio and Debt to Equity Ratio have no influence on Return on Asset and Stock Return. Net Profit Margin has an effect on Returns on Assets and Asset Return. Return On Assets has an influence upon Stock Return. Return on Asset cannot mediate the Current Ratio and Debt to Equity Ratio against the Stock Return. Return on Asset can mediate the Net Profit Margin against the Stock Return.
EFEKTIVITAS PENERIMAAN PAJAK DAERAH DI WILAYAH BANJAR BAKULA TAHUN 2020 - 2022 Radhita Inayah; Juniar, Asrid; Abidin, M. Zainal
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.52

Abstract

This research aims to determine the effectiveness of regional tax revenues in the Banjar Bakula area in 2020 - 2022. Regional tax revenues have a great influence on local original income (PAD). The research location was carried out by the Regional Revenue Agency Office of South Kalimantan Province, Palam, Cempaka sub-district, Banjarbaru city, South Kalimantan, as the agency that manages regional taxes throughout the province of South Kalimantan. The data collection technique used by researchers is documentation, namely a data collection technique that is not directly aimed at research subjects, but rather at certain documents, in the form of notes, transcripts, books, agendas, newspapers and so on. From the research results, regional taxes in the Banjar Bakula area can be classified as effective because they can realize regional tax targets in the years studied by researchers, but there are also several regions that have not been able to realize regional taxes in those years, they have not been realized because of the collection targets. Regional taxes are quite large so they can cause regional realization to rise and fall.
Optimizing Green Investment and CSR to Enhance Palm Oil Firm Performance in Indonesia: The Role of Financial Slack as a Moderating Factor Rafli, Muhammad Raihan; Juniar, Asrid; Salsabila, Nasywa Ghaida
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1751

Abstract

This study explores how green investment (GI) and corporate social responsibility (CSR) influence the performance of palm oil companies in Indonesia, with financial slack examined as a moderating factor. The research is motivated by the urgent need to address greenhouse gas emissions resulting from land conversion in palm oil plantations and the limited empirical studies focused on the agribusiness sector, particularly palm oil. Using a quantitative approach, the study analyzes data from eight palm oil sub-sector firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, generating 24 firm-year observations. Data were obtained from annual and sustainability reports, and analyzed using structural equation modeling with Partial Least Squares (SEM-PLS) via Warp-PLS 8.0. The results reveal that green investment has a significant negative impact on firm performance, while corporate social responsibility exerts a positive effect. Financial slack does not moderate the relationship between GI and performance but weakens the positive influence of CSR on performance. These findings suggest that the effectiveness of GI and CSR strategies in enhancing firm performance is contingent upon the firm’s financial condition. Moreover, in capital-intensive industries like palm oil, financial slack may complicate the intended benefits of CSR. The study’s limitations, particularly the small sample size and focus on listed companies, highlight the need for broader future research.
Co-Authors Adi, Setijo Ady Setiawan Afriliani Kartika Sari Agustina, Elvira Ahmad, Azizah Akbariani Alfiriana, Novika Ali Sadikin ALI WARDHANA Amelia, Fidia Anak Agung Istri Sri Wiadnyani Anwar, Kasyful Aprida Rusmayanti Ashari Sofyaun Ashari Sofyaun Ashari Sofyaun Atma Hayat Bustani Ibrahim Bustani, Bustani Christin Natalia Meiditasari Darmansyah Dwi Apriliyani, Evy Laili FATIMAH FATIMAH Fitriani, Lisa Nor Gunawan, Robby Hamdani Hamdani . Hamdani Hamdani Hamdani*, Hamdani Handayani, Sri Astuti Hanni, Eisa F Harsana Harsana Hidayatullah, Mahdi Indriati Sumarni Irawati, Syati M. Zainal Abidin Masita Dewi, Dian Maspuroh, Dea Lailatul Meina Wulansari Yusniar Moeiz, Ronny Ciptadi Muhamad Rusmin Nuryadin N Kalbiyati, Ridha Nasrudin Nordiansyah, Muhammad Pradana, Rilian Gusma Wira Radhita Inayah Rafli, Muhammad Raihan Rahmawati , Rini Rangga Radipria Rangga Radipria, Rangga Rilian Gusma Wira Pradana Rini Rahmawati Rini Rahmawati Rini Rahmawati, Rini Rizkya, Shafa Robby Gunawan Salsabila, Nasywa Ghaida Saprudin Saprudin Sari Rahmi Sofiati Khairunnisaa Sofyaun*, Ashari Sofyaun, Ashari Sufi Jikrillah Suhaili , Achmad Suhaili, Achmad Tiofajrian, Muhammad Rosyad Wardhana, Ali Wijaya, Melinda Wulansari Yusniar Zainal Abidin, Muhammad Zulkarnain, Muhammad Aris