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All Journal Dinasti International Journal of Education Management and Social Science Aliansi : Jurnal Manajemen dan Bisnis
Edy Sukarno
Perbanas Institute, Jakarta, Indonesia
Education Social Sciences

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KAJIAN KINERJA KEUANGAN BPR – ETAP DI JAWA BARAT DENGAN PENDEKATAN ECONOMIC VALUE ADDED Edy Sukarno
Aliansi : Jurnal Manajemen dan Bisnis Vol 13, No 1 (2018): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v13i1.6

Abstract

This research aims to try to apply an alternative of EVA (Economic Value Added) method as a measurement of financial performance in the Conventional Rural Banks (BPR) industry. The motive of examining other alternatives because until now BPR financial performance measurement is still using a normative approach - Regulation of the Financial Services Authority (POJK) in the form of financial ratios. However, phenomenal happening reference numerals are not rigid. Some benchmark financial performance ratios such as ROA and Operational Expenses to Revenues (BOPO) applied during this magnitude resembles a commercial bank, whereas both business size is different. BPRs assume this spirit is still rough guide and constantly still in the process of looking for the best practice’s formulation. Empirically, this study calculating Economic Value Added (EVA) and using purposive sampling at 30 BPR in West Java for period 2013-2015 with the following criteria: (1) The total combined assets under $ 10 billion, (2) has information of financial ratios in 2013 -2015, (3) the results of the processing of statistical data meets the assumptions of classical test. In a panel data analysis here used 3 regression model, the model of common effect, fixed effect and random effect. Results of this research by F-test showed that all independent variables partially made a significant influence on the dependent variable EVA and by t-test showed that the independent variable EAT showed positive and significant effect on the variable EVA, but independent variable DER, CAR and DPK showed no significant effect on variable EVA. Prospects for implementing EVA method will lightened administratively in the measurement of BPR’s financial performance and potentially stimulate management tasks to focus on core banking activities.
THE EFFECT OF GOOD CORPORATE GOVERNANCE MODERATED CORPORATE SOCIAL RESPONSIBILTY DISCLOSURE ON THE FINANCIAL PERFORMANCE OF BANKING COMPANIES Sofyan, Pahrizal; Esti Riwayati, Hedwigis; Sukarno, Edy
Dinasti International Journal of Education Management And Social Science Vol. 3 No. 3 (2022): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v3i3.1148

Abstract

Research about effectiveness of Good Corporate Governance with Corporate Social Responsibility on financial performance in banking companies is very necessary because the characteristics of banking companies are different from other industries. This research aims to analyze the effect of Good Corporate Governance to bank financial performance as measured by Return on Asset and Corporate Social Responsibility disclosure as moderation variable. The determination of samples is using purposive sampling method, which is a sampling technique using certain considerations and limitations so that the selected sample is relevant to the purpose of the study. The sample used in this study was 4 (four) State-Ownedbanking companies and participants in the Corporate Governance Perception Index from 2012-2020 with disclosure of aspects of Corporate Social Responsibility as measured by the Category of Global Reporting Initiative. Researchers used regression and moderating analysis techniques as well as the Eviews 12.0 application to test the study data. The results showed that Good Corporate Governance has a significant negative effect to Return on Asset and Corporate Social Responsibility strengthens the relationship of Good Corporate Governance to Return on Asset.
Co-Authors Hedwigis Esti Riwayati Sofyan, Pahrizal