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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Inspirasi Binsis dan Manajemen
Murthada Sinuraya
Fakultas Ekonomi Dan Bisnis, Universitas Pancasila, Jakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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Implementasi Metode Pengukuran Indeks Keuangan Inklusif Pada Sepuluh Bank Terbesar di Indonesia Chaerani Nisa; Dewi Trirahayu; Murthada Sinuraya
Jurnal Inspirasi Bisnis dan Manajemen Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.247 KB) | DOI: 10.33603/jibm.v2i2.1512

Abstract

Abstract. This research aimed to see financial inclusion in the ten largest banks in Indonesia in 2017. To measure the index of financial inclusion we use an index that was proposed by Sarma (2010). Research methodology that is used in this research is descriptive quantitative. As a result, all those ten banks are in a medium category. Their index is ranging from 0,333 as the lowest value to 0,487 as the highest value. It also shows that in some cases, banks with higher asset also have better index score Implication from these finding is commercial banks must be more active in promoting financial inclusive so Indonesia’s financial inclusive score is increasing.   Keywords: Banking; Index of Financial Inclusion, Financial Inclusion. Abstrak. Penelitian ini bertujuan untuk melihat penerapan keuangan inklusi pada sepuluh bank dengan aset terbesar di Indonesia. Untuk penguukuran indeks keuangan inklusif, penelitian ini menggunakan metode yang diperkenalkan oleh Sarma (2010). Metode penelitian yang digunakan pada penelitian ini adalah metode metode kuantitatif deskriptif. Hasil penelitian menunjukkan kesepuluh ban berada pada kategori medium dengan nilai berkisar antara 0,333 hingga 0,487. Hasil lainnya juga menunjukkan, pada beberapa kasus bank dengan aset besar memiliki indeks keuangan inklusif yang lebih baik. Implikasi dari temuan tersebut adalah bank umum di Indonesia harus lebih aktif lagi dalam melaksanakan aktivitas keuangan inklusif supaya program keuangan inklusif di Indonesia meningkat.  Katakunci: Perbankan; Indeks Keuangan Inklusif; Keuangan Inklusif.
The God Locus Of Control, Moral Disengagement and Ethical Perception Of Accounting Students: The Role Of Gender Amelia Oktrivina; Lies Putriana; Murthada Sinuraya
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.30105

Abstract

Purpose: The purpose of this study is to add to the understanding of ethical viewpoints in a corpus of accounting student literature, by using mediation and moderation models to examine the interaction between belief in divine control, moral detachment, gender, and ethical insight. Methodology/approach: A total of 324 students contributed to the study by completing a two-stage online survey. Findings: Using hierarchical moderated regression analysis, the findings underscore a substantive correlation between belief in divine control and moral detachment and ethical acumen. Practical implications: Moral detachment showed a negative correlation with ethical insight and served as an intermediary in the relationship between belief in divine control and ethical acumen. Originality/value: Furthermore, this study illustrates that gender acts as a condition variable affecting the correlation between belief in divine governance and moral disengagement, as well as the relationship between moral disengagement and ethical understanding, indicating that the dynamics of these relationships are affected by gender differences.
Co-Authors Chaerani Nisa Dewi Trirahayu Lies Putriana Oktrivina, Amelia