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All Journal Journal of Governance and Public Policy Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Moneter : Jurnal Akuntansi dan Keuangan IJBE (Integrated Journal of Business and Economics) Journal on Education eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Oikonomia: Jurnal Manajemen eCo-Fin JPS (Jurnal Perbankan Syariah)
Desmy Riani
Universitas Ibn Khaldun Bogor
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Determinants Of Banking Efficiency For Commercial Banks In Indonesia: Two-Stage Data Envelopment Analysis Desmy Riani; Denia Maulani
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.57 KB) | DOI: 10.33019/ijbe.v5i3.369

Abstract

This study measured and analyzed the determinants of banking efficiency for commercial banks in Indonesia using the Two-Stage Data Envelopment Analysis approach within 2015-2019 period. The object in this study is commercial banks which are included in the group 4 banks category consisting of 7 conventional commercial banks. The first stage measured level of bank efficiency by Data Envelopment Analysis (DEA). BNI in 2015 and BCA during the period 2015 to 2019 shows inefficient on managing the resources. The second stage is analyzed the factors that have an influence in achieving the level of bank efficiency using the Tobit model which shows that Operational Cost and Operational Revenue (BOPO), Return on Equity (ROE), Return on Assets (ROA), and Non Performing Loans (NPL) have a significant effect on bank efficiency. Meanwhile, the Capital Adequacy Ratio (CAR) and the Loan to Deposit Ratio (LDR) have no significant impact on bank efficiency.
MEMBANGUN MASYARAKAT DESA BANYUWANGI DALAM MENINGKATKAN SUMBER DAYA MANUSIA MENUJU DESA YANG KRATIF DAN INOVATIF Muhammad Fahri; Desmy Riani; Dendy Murdani
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 1 (2020): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.473 KB)

Abstract

KKN Tematik Terintegrasi merupakan KKN yang orientasi program terfokus pada bidang tertentu sesuai dengan permasalahan kemasyarakatan dan arah kebijakan pembangunan yang diselenggarakan pemerintah pada wilayah tertentu (Kabupaten/Kota). KKN memiliki tujuan untuk mencapai ekselerasi dan efektivitas program pembangunan yang ditandai dengan semakin baiknya kualitas kehidupan masyarakat, partisipasi dan eksistensi masyarakat dalam program-program pembangunan. Kegiatan KKN dibagi menjadi beberapa tahap, yaitu survey dan observasi ke desa sasaran, workshop, pendekatan sasaran program, realisasi program, monitoring dan evaluasi kegiatan, dan lokakarya hasil KKN. Pelaksanaan KKN dimulai dari tanggal 7 Agustus 2019 sampai dengan 5 September 2019 di Desa Banyu Wangi Kecamatan Cigudeg Kabupaten Bogor. Program KKN kelompok 59 dan 60 di Desa Banyu Wangi merupakan program yang lebih menekankan kepada kualitas sumber daya manusia. Kegiatan fisik kelompok 59-60. yaitu pemberian dan pemasangan Gapura, Pengecatan Mushola, Penyediaan Air Bersih, Pengadaan Taman Baca dan Penerangan Jalan. Dan kegiatan non fisik kelompok 59 dan 60 antara lain pendampingan Posyandu, penyuluhan kesehatan (PHBS, CTPS dan Hipertensi disertai pemeriksaan tensi gratis), Kegiatan Mengajar di dalam Posko, SD dan MTS ,Pelatihan Microsoft Word Dan Simulasi UNBK di SMP dan SMA sederajat, kegiatan Mengaji, Bimbel, pelaksanaan kegiatan TPA, lomba 17 agustus, dan acara perpisahan KKN di Kampung dan Kantor Desa.
Pelatihan Dan Pendampingan Pembukuan Sederhana UMKM Retail Dengan Aplikasi BukuWarung Di Masa Pandemi Covid-19 Desmy Riani; Yuggo Afrianto
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 4 (2021): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (722.914 KB) | DOI: 10.32832/abdidos.v5i4.1090

Abstract

UMKM (Usaha Mikro Kecil Menengah) pada daerah terpencil masih banyak yang tidak melakukan pembukuan terkhususnya di daerah Desa Pondok Udik Kecamatan Kemang Kabupaten Bogor, para UMKM menganggap bahwa melakukan pencatatan pembukuan sulit, memakan waktu dan tidak terlalu penting hal ini dikarenakan pehamahaman akan pembukuan UMKM masih sangat minim. Maka solusi dari permasalahan ini adalah memberikan pelatihan dan pendampingan pembukuan sederhana UMKM. Tujuan dari kegiatan PkM (pengabdian kepada masyarakat) ini adalah agar para UMKM dapat membuat laporan keuangan yang sederhana berbasis digital menggunakan handphone dengan aplikasi “BukuWarung”, dengan adanya laporan keuangan dapat mengetahui keuntungan, yang nantinya dapat digunakan untuk syarat pengajuan kredit atau sebagai pengambilan keputusan. Hasil dari PkM ini didapat evaluasi umpan balik yang sangat baik di mana hasil kuisioner menunjukkan nilai 100 untuk semua indikator.
Pengaruh Inflasi, Suku Bunga dan Rasio Keuangan terhadap Harga Saham Denia Maulani; Desmy Riani
Oikonomia: Jurnal Manajemen Vol 17, No 2 (2021): Oikonomia: Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/oikonomia.v17i2.1244

Abstract

Purpose This study was conducted to see the extent of the influence of external factors on the rate of inflation, interest rates and internal factors by using the company's financial ratio indicators on the ratio of earnings per share (EPS), return on assets (ROA), price earning ratio (PER), debt to equity ratio (DER) and return on equity (ROE) for companies in the financial industry on the Indonesia Stock Exchange (IDX) in 2015-2019. Methodology Testing is done by using panel data regression. The sampling technique used is by using purposive sampling. The objects in this study are companies listed in the financial industry on the Indonesia Stock Exchange in 2015-2019 using panel data regression. Findings The research findings show that partially only EPS and PER variables have a positive and significant effect on stock prices. Simultaneously the inflation rate, interest rates, EPS, ROA, PER, DER and ROE have a significant effect on stock prices. Suggestion In further research, it can be tested using other variables that have a strong relationship with stock prices.
Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic at BTPN Syariah Desmy Riani; Denia Maulani; Dewi Megawati; Hannisa Rahmaniar; Puspita Sari; NA Rumiasih
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4591

Abstract

This research aims to see the financial performance of BTPN Syariah before and after the COVID-19 pandemic as measured by profitability and liquidity ratios. The method used in this research is the quantitative data method, the type of data used is secondary data. By using financial data sourced from the balance sheet and profit and loss statements of BTPN Syariah in 2016-2020. This study uses a descriptive analysis method with a quantitative approach. Based on the results of research on financial performance as measured by profitability ratios with indicators of ROA, there was decrease before and after covid by 5.03 percent, which was caused by decrease in profit. The BOPO ratio there was decrease before and after covid by 6.35 percent, which was caused by decrease in operating income. However, ROA and BOPO are still in very healthy categorization, both before the pandemic and after the pandemic. In the NOM ratio, the performance before pandemic in less healthy category and after pandemic there was decrease by 0.39 percent to be unhealthy which cause by decrease in net operating income. The ROE ratio before the pandemic was in very healthy condition, after the pandemic there is decrease by 11.89 percent to be healthy enough. Then the measurement of financial performance using the liquidity ratio by the FDR parameter, financial performance both before and during the pandemic was in quite a Healthy condition. In the ratio of NPF, FAR, and Quick Ratio, the performance before and after the pandemic was in very healthy condition.
Pengaruh Return on Investment (ROI), Earning Per Share (EPS), Net Profit Margin (NPM), dan Market Value Added (MVA) Terhadap Return Saham Desmy Riani; N.A Rumiasih; Hannisa Rahmaniar Hasnin; Muhamad Ridwan
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1001

Abstract

e capital market has a fairly strong role in increasing economic stability in a country, because the capital market is used as a means of business funding and as a means for the public to invest. This study aims to determine the partial and simultaneous effect of Return on Investment (ROI), Earning Per Share (EPS), Net Profit Margin (NPM), and Market Value Added (MVA) on Stock Returns in Banking Companies listed on the Indonesia Stock Exchange. (IDX). This type of research uses a quantitative approach. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period, namely 44 companies. Sampling using purposive sampling method, and obtained a sample of 12 companies. Data collection techniques were carried out by means of documentation studies and literature studies. The data analysis technique used in this study is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis techniques. The results of the study show: partially Return on Investment (ROI) and Market Value Added (MVA) have a positive and significant effect on Stock Returns, Earning Per Share (EPS) has no effect on Stock Returns, and Net Profit Margin (NPM) has a negative and significant to Stock Return. Meanwhile, simultaneously Return on Investment (ROI), Earning Per Share (EPS), Net Profit Margin (NPM), and Market Value Added (MVA) have no effect on Stock Returns.
Pengaruh Profitabilitas, Leverage, Likuiditas, Capital Intensity, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Hafidhia Ihsan; Azolla Degita Azis; Desmy Riani
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 1 (2023): Periode April 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i1.15612

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, likuiditas, capital intensity, dan ukuran perusahaan terhadap agresivitas pajak. Metode yang dilakukan dalam penelitian ini adalah menggunakan Cash Effective Tax Rate (CETR). Metode ini digunakan untuk mengukur agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018–2020. Sampel yang terkumpul yaitu sebesar 270 sampel data setelah dilakukan metode purposive sampling untuk pemilihan sampel. Pengujian hipotesis dilakukan dengan menggunakan metode Analisis Regresi Linear Berganda melalui program aplikasi IBM SPSS 25 dengan tingkat signifikansi yaitu sebesar 5%.  Hasil penelitian menunjukkan bahwa Agresivitas pajak memiliki nilai konstanta yaitu sebesar -6,889. Hal ini mengindikasikan bahwa jika terdapat variabel lain yang diasumsikan tetap, maka akan terjadi penurunan pada nilai Cash ETR sebesar 6,889.           Nilai koefisien profitabilitas yaitu sebesar -0,344. Hal ini mengindikasikan bahwa setiap nilai profitabilitas suatu perusahaan mengalami peningkatan sebesar 1, maka akan menurunkan nilai Cash ETR sebesar 0,344. Perusahaan dengan tingkat profitabilitas, leverage, likuditas, dan capital intensity yang besar akan mempunyai nilai Cash ETR yang rendah. Nilai koefisien capital intensity yaitu sebesar -0,541. Hal ini mengindikasikan bahwa setiap nilai capital intensity suatu perusahaan mengalami peningkatan sebesar 1, maka akan terjadi penurunan pada nilai Cash ETR sebesar 0,541. Hal ini menunjukkan profitabilitas, leverage, likuiditas, dan capital intensity berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak.
ESG Risk and Firm’s Performance Desmy Riani; Muhammad Imam Sundarta; Yuggo Afrianto; Sajaratul Aini
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1483

Abstract

This study aims to explore the link between market, financial, and operational performance and environmental, social, and governance (ESG) risk. This quantitative study is based on data analysis from up to 100 observations collected between 2019 and 2023. Companies listed on the Indonesia Stock Exchange IDX LQ45 throughout the observation period serve as the study's samples. Purposive sampling was used to choose the sample, and it was done so based on particular research-relevant criteria. The performance of the company is examined in relation to ESG risks using the robust standard errors model. Stakeholder theory, which highlights the significance of corporate management taking into account the interests of all stakeholders, serves as the foundation for the theoretical model of this work. The dependent variables in the practical model are ROA, ROE, and Tobin's Q, whereas the independent variable is the ESG risk rating. The conclusions drawn from the empirical data demonstrate that market and financial performance are significantly harmed by ESG risk. Nonetheless, operational performance is not significantly impacted by ESG risk. This research adds to the limited body of knowledge about the risk associated with sustainability reporting and how it affects a company's capacity to perform financially and on the market. Organizations that effectively handle environmental, social, and governance (ESG) risks can reap enduring advantages such as enhanced standing and stable finances. A crucial first step toward ensuring sustainability and competitiveness in the future is the incorporation of ESG into company strategy.
Job Satisfaction Of Bank Syariah Indonesia Employees Post-Merger Surya Hendrawan; Nur Hendrasto; Muhammad Fahri Farid; Desmy Riani
JPS (Jurnal Perbankan Syariah) Vol 4 No 2 (2023): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v4i2.1398

Abstract

This research aims to analyze the influence of rewards, supervision, career development, co-workers, and the nature of work on the job satisfaction of Bank Syariah Indonesia employees. This research uses a quantitative approach with primary data. The population of this research is Bank Syariah Indonesia employees who work at the head office and the network undergoing a merger. The sampling technique used random samples, and the number was determined using Slovin's measurements so that 354 respondents were obtained. The data collection technique uses a questionnaire with a Likert scale. Data analysis uses a structural equation model with the help of SmartPLS 3 software. This research shows that rewards, supervision, career development, co-workers, and the nature of work positively and significantly affect the job satisfaction of Bank Syariah Indonesia employees after the merger. Theoretical research results complement existing theory and can be a reference for merging companies regarding management programs to increase employee performance satisfaction.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Independensi Komite Audit Terhadap Audit Delay Salsa Aulia Putri; Indupurnahayu Indupurnahayu; Desmy Riani
eCo-Fin Vol. 6 No. 3 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i3.1544

Abstract

There is a common occurrence of financial report filing delays among firms listed on the Indonesia Stock Exchange, particularly in the banking sector. Findings from this study highlight the significance of prepared reports in a timely manner. It is imperative that businesses and auditors collaborate to finalize and submit financial reports to the Indonesia Stock Exchange (IDX) well in advance of the scheduled date to mitigate the effects of delays. The goal of this research is to find out between 2020 and 2022 whether Indonesian banking businesses that are listed on the stock market had audit delays and how audit committee independence, company size, and profitability interact with each other. Utilising secondary data collected over the course of three years from 41 different banking organisations, this research employs a quantitative descriptive methodology. Our research shows that audit delay is affected by profitability, firm size, and the independence of the audit committee all at once. A positive correlation between audit committee independence and audit delay exists, although profitability and firm size both exhibit negative correlations with audit delay. Given that management is more likely to disclose financial results promptly to communicate good news, this suggests that larger, more profitable organisations have shorter audit delays. Conversely, greater audit committee independence leads to longer audit delay as greater oversight requires more time to produce high quality financial statements.
Co-Authors Aji Arial Mubarok Angga Prasetia Azolla Degita Azis Budi Susetyo Dendy Murdani Denia Maulani Dewi Megawati Fety Fatimah Hafidhia Ihsan Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Indupurnahayu Indupurnahayu . M. Imam Sundarta Muhamad Ridwan Muhammad Fahri Muhammad Fahri Farid N. A. Rumiasih Novel Anak Lyndon Nur Hendrasto Puspita Sari Riny Kusumawati Sajaratul Aini Salsa Aulia Putri Surya Hendrawan Syakira Rezky Anand Widyasari Widyasari Yuggo Afrianto Yuggo Afrianto