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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Daya Saing : Jurnal Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Bisnis AKRUAL: Jurnal Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Ilmu Komputer dan Bisnis Jurnal Kajian Akuntansi dan Auditing Community Empowerment Jurnal Manajemen dan Bisnis PEKBIS CONSEN: Indonesian Journal of Community Services and Engagement Sains Organisasi JURNAL KOMUNITAS SAINS MANAJEMEN JURNAL KARYA ILMIAH MULTIDISIPLIN AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) South East Asian Management Concern Journal
Jeni Wardi
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Ekonomi dan Bisnis

 1 
FAKTOR INTERNAL SERTA EKSTERNAL YANG BERPENGARUH TERHADAP NPL BANK SWASTA NASIONAL liviawati liviawati; Jeni wardi; gusmarila eka putri
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 18 No. 1 (2021)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v18i1.5366

Abstract

Pendapatan bunga merupakan faktor utama sumber penghasilan bagi perbankan Indonesia. Pinjaman yang diberikan oleh bank memang dijamin oleh agunan, akan tetapi jika pinjaman itu sudah macet hal ini akan merugikan pihak perbankan dimana pihak perbankan akan mengalami kerugian berupa tidak dihasilkannya pendapatan bunga, kerugian yang lebih fatal lagi adalah adanya beban-beban lain yang akan dikeluarkan oleh bank dalam usaha mencairkan agunan tersebut serta rugi waktu. Tinggi rendahnya kualitas pinjaman yang diberikan itu akan tercermin di rasio net performing loan ( NPL ) suatu bank. Semakin tinggi nilai rasio NPL itu menandakan bahwa semakin rendah kualitas pinjamannya artinya tingkat collectibilitas pinjamannya semakin rendah dan berlaku sebaliknya. Tinggi rendahnya NPL ini juga mengganggu tingkat efisiensi dari operasional bank tersebut yang pada akhirnya akan mengganggu kepada kemampuan bank dalam menghasilkan laba ( profitabilitas ). Oleh sebab itu pihak perbankan sangat perlu untuk memperhatikan NPL ini. Berdasarkan fenomena yang dijelaskan diatas maka peneliti tertarik untuk melakukan penelitian dengan judul Faktor internal serta eksternal yang berpengaruh terhadap NPL Bank Swasta Nasional Rumusan masalah dari penelitian ini adalah Apakah modal, likuiditas, efisiensi, inflasi, ukuran perusahaan, daya beli dan suku bunga SBI berpengaruh terhadap NPL bank swasta nasional? Tujuan penelitian ini adalah untuk menguji dan menganalis faktor internal dan eksternal yang berpengaruh terhadap NPL pada bank swasta studi kasus pada bank swasta nasional. Berdasarkan hasil penelitian ada 4 faktor yang berpengaruh terhadap NPL yaitu modal, likuiditas, efisiensi dan ukuran perusahaan. Keyword : NPL, inflasi, SBI
MICRO, SMALL AND MEDIUM ENTERPRISES (MSME) FINANCIAL MANAGEMENT IN INDONESIA AND MALAYSIA: A COMPARISON Wardi, Jeni; N, Arizal; Siswati, Latifa; Yandra, Alexsander; Kadri, Halim Bin
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 1 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i1.17184

Abstract

This study examines the financial management of Micro Small and Medium Enterprises (MSMEs) in Indonesia and Malaysia which are the drivers of the economy in both countries, but this sector has not been able to become an independent sector and become the foundation of the national economy in both countries. The problem is that financial management in Micro Small and Medium Enterprises (MSMEs) ignores the importance of financial management standards, the problem is that poor financial management makes Micro Small and Medium Enterprises (MSMEs) insignificant in advancing the economy. The method used is descriptive qualitative with a case study approach. Data were obtained from MSME actors by distributing questionnaires and interviews. The results of this study indicate that MSME financial management in Indonesia is not as good as Micro Small and Medium Enterprises (MSMEs) in Malaysia, meaning that Malaysia has better MSME management, this can be seen from various research indicators, namely: planning indicators, budget use, recording, reporting and controlling. Micro Small and Medium Enterprises (MSMEs) in Indonesia and Malaysia when compared to Indonesian Micro Small and Medium Enterprises (MSMEs) do not have good planning, have not carried out standard records, standardized reporting, are not concerned with standard financial statements, balance sheets, profit and loss, cash flow, do not have or install systems in their business units, such as control of systems and procedures, billing records of sales notes, it is very clear that Micro Small and Medium Enterprises (MSMEs) in Indonesia have not done so. Meanwhile, from the other side, when compared to Indonesian MSME respondents, the level is very small, more so for micro cart businesses, small shops that are not in the form of their own buildings, the context is very small. In Malaysia, micro, small and medium enterprises are not comparable to the conditions in Indonesia, while in Malaysia, the Micro Small and Medium Enterprises (MSMEs) already have a more appropriate place. Thus, it is easier for Micro Small and Medium Enterprises (MSMEs) in Malaysia to get banking support, while Micro Small and Medium Enterprises (MSMEs) in Indonesia are still difficult to upgrade and are still difficult to enter the bank compared to Malaysia.
BENCHMARKING : INDIKATOR KINERJA YANG DIUNGKAPKAN DALAM LAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTING) Wardi, Jeni
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 1 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v22i1.22465

Abstract

This research to find out how to disclose sustainability reports based on the items in the GRI guidelines and what the level of breadth and depth of disclosure of sustainability reports for case study companies at PT. Unilever, PT Sidomuncul and BCA Syariah, as Benchmarking. The research method used is a qualitative research method, namely a method used to produce data findings without using statistical procedures or measurements. Research Subjects and Objects The research subjects were three companies that had received awards, namely PT. Unilever, PT Sidomuncul and BCA Syariah. Meanwhile, the research object is the Sustainability Reports of the three companies. In general, the results of the analysis of the sustainability reports of the companies Unilever, Sidomuncul and BCA Syariah for 2022 based on GRI Standards show good disclosure, although not all indicators are disclosed by these companies. In 2022, the highest disclosure of Standard GRI indicators will be presented by BCA Syariah. by 33% on General Standards and 40% on Specific Standards. The proportion of CSR program disclosures through Specific Standard indicators including Economic, Environmental and Social Performance indicators during 2022 was carried out by Sidomuncul with a total score of 50, followed by second place namely Unilever with a total score of 34, while the company with the least disclosure was BCA Syariah with total score of 29.
Eco-Friendly Accounting: Rise Of Green Accounting In Indonesia Wardi, Jeni; Nasution , Nurliana; Lubis, Nurhayani
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 22 No. 2 (2025): Vol. 22 No. 2 (2025)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/gsgkce22

Abstract

This study aims to determine the implementation of Green Accounting in Indonesia and to understand its relationship with company performance. The research employs a literature review method, which involves collecting, analyzing, and synthesizing information from various sources to develop a comprehensive understanding of the topic. The objects of this study are three journal articles: Green Accounting Era 4.0 Towards Society 5.0, Analysis of Green Accounting Implementation on the Financial Performance of PT Unilever Indonesia, and Green Accounting: A Review Paper. The findings reveal that Green Accounting plays an important role in improving company performance by integrating environmental and social aspects into financial reporting. The adoption of Green Accounting encourages companies to operate sustainably and be more accountable to stakeholders. Furthermore, the study highlights changes in the accountant’s role in the era of the Industrial Revolution 4.0 and Society 5.0, where technology drives transformation in accounting practices. Accountants are required to enhance their competencies, particularly in adapting to technological advancements that support environmental sustainability and corporate performance. In conclusion, Green Accounting not only contributes to environmental protection but also improves transparency, efficiency, and the long-term value of companies in the digital era. 
Co-Authors ., Aljufri ., Liviawati Adi Rahmat Adi Rahmat Alexsander Yandra, Alexsander Ali Asfar Ambar Tri Ratnaningsih arizal N, arizal Dini Onasis Dwika Lodia Putri Fauzan , Muhammad Gusmarila Eka Putri Gusmarila Eka Putri Hamdani, Dodi Helena Junaidi Junaidi Junaidi Junaidi Kadri, Halim Bin Khuriyatul Husna, Khuriyatul Latifa Siswati Liviawati Liviawati liviawati liviawati Liviawati, Liviawati Muhammad Agung Setiawan Nasution , Nurliana nurhayani lubis nurhayani lubis, nurhayani Nurliana Nasution, Nurliana Nurliza Oemar, Fahmi Priyanto, Gani Yostama Raffila Irawan, Raja Reni Farwitawati Reni Farwitawati, Reni Rita Wiyati Rizky Liliyani Pasaribu Rozita, Rozita Rusiha Minanda Pratiwi Sri Wahyuni T. Eri Syafrial Wiki Surma Rahayu Wita Dwika Listihana Yogi Yunefri, Yogi