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Kinerja Keuangan Bank Pada Masa Pandemi COVID-19 Robert Pius Pardede; Sinta Listari
Jurnal Ilmiah Manajemen Kesatuan Vol 11 No 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1726

Dampak pandemi COVID-19 di Indonesia menyebabkan kinerja ekonomi melemah akibat pemberlakuan kebijakan Pembatasan Sosial Berskala Besar (PSBB) untuk mencegah penyebaran Covid 19. Menurut Badan Pusat Statistik, pada tahun 2020 Indonesia perekonomian secara keseluruhan mengalami pertumbuhan negatif sebesar 2,51 persen. Tujuan penelitian ini untuk mengetahui kinerja keuangan bank pada masa pandemi Covid-19. Obyek penelitian ini adalah laporan keuangan perbankan yang terkategori Buku 1, Buku 2, Buku 3 dan Buku 4. Analisis data dilakukan menggunakan uji beda berpasangan. Hasil penelitian ini menunjukkan Berdasarkan hasil uji beda dan pembahasan yang sudah dilakukan secara keseluruhan dapat disimpulkan bahwa secara umum terdapat perbedaan secara signifikan kinerja bank Buku 4 yang memiliki modal inti lebih dari Rp 30 trilyun antara sebelum dan semasa pandemic baik ditinjau dari aspek solvabilitas, rentabilitas dan likuiditas. Demikian pula dengan bank Buku 3 yang memiliki modal inti Rp 5 – 30 trilyun terdapat perbedaan signifikan dalam kinerja perbankan selama dan semasa pandemic yang ditunjukkan dengan adanya peningkatan pada nilai CAR dan BOPO serta adanya penurunan pada nilai LDR. Bank pada kategori Buku 2 memiliki perbedaan signifikan pada aspek efisiensi Biaya Operasional yang meningkat dan nilai likuiditas yang menurun serta tidak ada perbedaan signifikan pada aspek capital. Kemudian pada bank Buku 1 tidak terdapat perbedaan signifikan pada aspek likuiditas. Perbedaan signifikan kinerja bank Buku 1 terjadi pada aspek capital yang meningkat dan efisiensi biaya operasional yang menurun.

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Dan Nilai Perusahaan Fenny Nurhidayanti; Sinta Listari; Desi Efrianti
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1769

There is an awareness that companies that apply the principles of good corporate governance can improve financial performance and company value. The implementation of good corporate governance can help improve transparency, accountability, and company compliance with applicable regulations. This can help reduce the risk of company failure and increase investor confidence. This study aims to examine the effect of good corporate governance as measured by the size of the board of directors, independent board of commissioners, and the size of the audit committee on financial performance and company value in state-owned companies for the period 2018 to 2020. The purposive sampling method was used to select 20 companies as research samples with a total data sample of 60 data for 3 years. The results showed that the size of the board of directors had a significant positive effect on financial performance and a significant negative influence on company value, while the independent board of commissioners had a significant negative effect on financial performance and a significant positive influence on company value. The size of the audit committee has no effect on the financial performance and value of the company. Financial performance also affects the value of the company positively and significantly. From the results of the study, it can be concluded that the implementation of Good Corporate Governance, especially on the size of the board of directors and independent board of commissioners, affects financial performance and company value. This study provides strong empirical evidence on the importance of implementing Good Corporate Governance in improving corporate performance and value. However, further research is still needed to evaluate other factors that can affect company performance and value. Keywords : Good Corporate Covernance, Board of Directors Size, Independent Board of Commissioners, Audit Committee Size, Return On Asset (ROA), Price to Book Value Ratio (PBV).

Pengaruh CAR, FDR, Dan BOPO Terhadap ROA Pada Bank Syariah Di Indonesia Intan Rika Yuliana; Sinta Listari
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.870

Banking companies, including Islamic banking, need to avoid problems that can cause financial failure, which can make the bank unable to carry out its business operations and may end up in bankruptcy, so that the level of soundness of the bank based on risk must always be monitored. Therefore, banks must maintain their financial ratios in accordance with Bank Indonesia decisions and maintain their performance. So analyzing the effect of the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and the Ratio of Operating Costs to Operating Income (BOPO) on Return On Assets (ROA) in Islamic Banks is considered very important. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), and Operational Costs on Operating Income (BOPO) on Return On Assets (ROA) at Islamic Commercial Banks in Indonesia. This research includes quantitative research and the type of data used is secondary data. The data used in this study is the ratio of CAR, FDR, BOPO, and ROA for the period 2014–2019 which was obtained from the annual Financial Statements on the official website of each bank. The population in this study were 14 Islamic Commercial Banks in Indonesia. After passing the purposive sampling stage, there were 6 samples of Sharia Commercial Banks that were suitable for use, namely BCA Syariah, BNI Syariah, Bank Mega Syariah, Bank Muamalat Indonesia, Bank Panin Dubai Syariah and BRI Syariah. The analytical method used in this research is Multiple Linear Regression Analysis. The results of the partial study with the t-test showed that the CAR and FDR variables had a positive and significant effect on the ROA of Islamic commercial banks. While the BOPO variable has a negative and significant effect on the ROA of Islamic commercial banks. And the results of the f test show that the CAR, FDR, and BOPO variables together have a significant influence on the ROA of Islamic commercial banks. The predictive ability of these three variables on ROA is 82.7%, the remaining 17.3% is explained by other variables outside of this research. Keywords: Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Expenses per Operating Income (BOPO), Return On Assets (ROA)

Kinerja Keuangan Bank Pada Masa Pandemi COVID-19 Robert Pius Pardede; Sinta Listari; Wadudi Wibowo
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 1 (2023): JIMKES Edisi April 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i1.1726

Dampak pandemi COVID-19 di Indonesia menyebabkan kinerja ekonomi melemah akibat pemberlakuan kebijakan Pembatasan Sosial Berskala Besar (PSBB) untuk mencegah penyebaran Covid 19. Menurut Badan Pusat Statistik, pada tahun 2020 Indonesia perekonomian secara keseluruhan mengalami pertumbuhan negatif sebesar 2,51 persen. Tujuan penelitian ini untuk mengetahui kinerja keuangan bank pada masa pandemi Covid-19. Obyek penelitian ini adalah laporan keuangan perbankan yang terkategori Buku 1, Buku 2, Buku 3 dan Buku 4. Analisis data dilakukan menggunakan uji beda berpasangan. Hasil penelitian ini menunjukkan Berdasarkan hasil uji beda dan pembahasan yang sudah dilakukan secara keseluruhan dapat disimpulkan bahwa secara umum terdapat perbedaan secara signifikan kinerja bank Buku 4 yang memiliki modal inti lebih dari Rp 30 trilyun antara sebelum dan semasa pandemic baik ditinjau dari aspek solvabilitas, rentabilitas dan likuiditas. Demikian pula dengan bank Buku 3 yang memiliki modal inti Rp 5 – 30 trilyun terdapat perbedaan signifikan dalam kinerja perbankan selama dan semasa pandemic yang ditunjukkan dengan adanya peningkatan pada nilai CAR dan BOPO serta adanya penurunan pada nilai LDR. Bank pada kategori Buku 2 memiliki perbedaan signifikan pada aspek efisiensi Biaya Operasional yang meningkat dan nilai likuiditas yang menurun serta tidak ada perbedaan signifikan pada aspek capital. Kemudian pada bank Buku 1 tidak terdapat perbedaan signifikan pada aspek likuiditas. Perbedaan signifikan kinerja bank Buku 1 terjadi pada aspek capital yang meningkat dan efisiensi biaya operasional yang menurun.

Innovation of Tuition Fee Payment through a Web-Based Information System Integrated with Digital Financial Services at SMK Mekanika Kota Bogor Sinta Listari; Yayuk Nurjanah; Yanto Hermawan; Muhammad Aniq Hanif; Intan Vidya Mega Utami
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3710

This study addresses the challenges of manual tuition fee payment at SMK Mekanika Kota Bogor, including transaction delays, data inaccuracies, and limited transparency. It proposes a web-based payment information system integrated with digital financial services to streamline administrative processes. The study aims to design, implement, and evaluate a scalable digital solution that improves transaction speed, data accuracy, and stakeholder access to real-time payment information. Using a prototyping method and the Laravel framework, the system was developed with core modules for authentication, student and class data management, transaction processing, report generation, and payment history. Functionality was validated using black-box testing, achieving a 100% success rate across critical modules. Results indicate a reduction in average transaction time from 3–5 minutes to under one minute, along with a significant decrease in data entry errors and manual inquiries. User satisfaction reached a mean score of 4.3 on a 5-point scale. Although functional testing was successful, non-functional aspects such as performance under load and system security remain untested. The findings demonstrate the system’s technical reliability and offer a replicable model for digital payment innovation in vocational education. Keywords: Web-based payment system; digital finance integration; vocational school; process automation; transaction transparency.

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