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All Journal Sosiohumaniora Akuntansi Krida Wacana Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Perspektif Akuntansi Jurnal Paradigma Akuntansi Global Advances in Business Studies International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Serina Abdimas
Herni Kurniawati
Faculty Of Economics And Business, Tarumanagara University, Jakarta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The effect of financial performance on the profit growth of banks listed on the Indonesia Stock Exchange Verawati, Verawati; Jap, Yustina Peniyanti; Kurniawati, Herni
Global Advances in Business Studies Vol. 2 No. 1 (2023): Global Advances in Business Studies (GABS)
Publisher : Ifma Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55584/Gabs002.01.4

Abstract

This study aims to provide empirical evidence showing how financial performance affects the profit growth of public sector banks. The sample comprises companies in the banking industry listed on the Indonesia Stock Exchange from 2018–2021. The research considers quantitative data from annual reports produced from 2018–2021 using purposive sampling. This research evaluated financial performance as measured by two proxies: CFROA was found to not affect bank profit growth, while ROE did have an effect. This research is expected to contribute to the development of new proxies for measuring banking financial performance. This research will also help banks focus on maintaining financial ratios according to regulations, such as net profit margin, operating costs and operating income, and non-performing loans. Furthermore, profit growth, as a factor that increases credibility, needs to be considered to maintain banking viability and customer and investor trust.
DAMPAK PERTUMBUHAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PERBANKAN Kurniawati, Herni; Jap, Yustina Peniyanti
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 2 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i2.27046

Abstract

Penerapan kebijakan lockdown di Indonesia telah menekan peningkatan jumlah kasus Covid-19, berdampak langsung maupun tidak langsung terhadap kinerja dan kapasitas debitur sehingga dapat mengganggu operasional perbankan dan stabilitas perbankan. sistem keuangan perbankan. Karena itu, OJK mengeluarkan kebijakan agar debitur yang kondisinya baik, namun, kinerjanya melemah akibat dampak Covid-19, bisa mendapatkan bantuan melalui opsi pinjaman melalui bank. Dengan demikian, debitur dapat bernapas sedikit dan bank dapat secara proaktif membantu peminjam yang bereputasi baik mengelola arus kas mereka. Tindakan yang dapat dilakukan bank untuk meningkatkan kinerja/nilai bisnis. Pasca pandemi, bank dapat meningkatkan pertumbuhan bisnis, membuat kebijakan struktur permodalan dan meningkatkan profitabilitas operasi perbankan di masa depan agar operasinya berkelanjutan. Tujuan dari penelitian ini adalah untuk menunjukkan secara empiris bagaimana pertumbuhan perusahaan, struktur modal dan profitabilitas dapat meningkatkan nilai suatu bank di mata masyarakat/investor. Sampel penelitian ini menggunakan data sekunder berupa annual report perusahaan manufaktur dalam kurun waktu 2018-2021. Hasilnya adalah (1) Pertumbuhan perbankan dapat meningkatkan nilai perusahaan; (2) Struktur modal yang dimiliki perbankan dapat meningkatkan nilai perusahaan; dan (3) Profitabilitas perbankan tidak dapat meningkatkan nilai perusahaan.
ANALYSIS OF THE IMPLEMENTATION OF BUSINESS EDUCATION AT AS-SA’ADAH VOCATIONAL SCHOOL EAST JAKARTA Solehudin, Rd. Heri; Gunawan, Rudy; Widyanti, Maya; Septiana, Kurnia; Andrikas, Yuliarni; Kurniawati, Herni; Artha, Fuad Dwi
Sosiohumaniora Vol 26, No 1 (2024): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, MARCH 2024
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/sosiohumaniora.v26i1.49840

Abstract

This research aims to analyze the implementation of business education at the As-Sa’adah Vocational School, East Jakarta. Business education at this school is the main focus to understand how the material is taught, the teaching methods used, and its impact on students’ interest and involvement in the world of business carried out by the As-Sa’adah Vocational School. The research method used is qualitative research with a case study approach. Data collection was carried out through interviews with students in grades X, XI, and XII and alumni of As-Sa’adah Vocational High School, East Jakarta, selected randomly with 10 individuals from each cohort. The results show that entrepreneurship education at As-Sa’adah Vocational High School provides positive contributions and can cultivate entrepreneurial tendencies among students, especially after graduating from As-Sa’adah Vocational High School. The implication of this research is the need for increased support and resources to support the effective implementation of business education at As-Sa’adah Vocational High School.
IMPACT OF THE AUDIT COMMITTEE AND AUDIT QUALITY ON BANKING EARNINGS QUALITY Sriwati , Sriwati; Verawati , Verawati; Kurniawati, Herni
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.628-637

Abstract

The purpose of the research is to prove empirically how the characteristics of the Audit Committee, namely the characteristics of independence, size / number, and financial expertise (accounting), can improve the quality of earnings generated by banks listed on the Indonesia Stock Exchange. The research method used is quantitative description using annual report data. The research sample is Banking companies in the period 2019-2022. The results of this study prove that the independence and number of audit committees can improve the quality of banking profits, while the expertise and accounting expertise of the audit committee cannot improve or reduce the quality of Indonesian banking earnngs.
Determinants of stock returns: evidence from property and real estate companies in Indonesia Wijaya, Cahyadi; Nurastuti, Preatmi; Musiega, Maniagi; Kurniawati, Herni
Global Advances in Business Studies Vol. 4 No. 1 (2025): Global Advances in Business Studies (GABS)
Publisher : Ifma Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of the current ratio, debt-to-equity ratio, return on assets, and dividend payout ratio on stock returns in property and real estate companies listed on the Indonesian stock exchange for 2018-2022. This research employs a quantitative approach using secondary data from the companies' annual financial reports. The sample covers 11 property and real estate companies listed on the Indonesian stock exchange. The results show that the current ratio, debt-to-equity ratio, and return on assets do not significantly affect stock returns, whereas the dividend policy does.
THE IMPACT OF BOARD DIVERSITY ON EARNINGS QUALITY OF INDONESIAN BANKS Kurniawati, Herni; Jap, Yustina Peniyanti
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.611-622

Abstract

The aim of the research is to empirically demonstrate how the size of the board, duality, experience, independence, and gender in the board of directors can affect the quality of the profits generated by banks listed on the Indonesian Stock Exchange. The research method used is quantitative description by regressing annual report panel data using eviews 12 software. The sample of the research is a banking company in the period 2019-2022. Research results show that the size/quantity of the Board of Directors can reduce the quality of profits, the duality of the board of directors does not decrease/ improve profit quality, the experience that the board has can improve the value of profit, the independence of the boards of directions does not affect the quality and the gender of bank profits. The implication of this research is to provide input to shareholders to consider the characteristics of the board of directors that they possess can generate reliable/quality bank profits such as the independence of the Board of Directors.
FINANCIAL DISTRESS, AUDIT COMMITTEE, INDEPENDENT COMMISSIONER, AND AUDIT QUALITY'S IMPACT ON BANKING TAX AVOIDANCE Kurniawati, Herni; Jap, Yustina Peniyanti
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1208-1221

Abstract

Since both tax avoidance and tax planning use legal means to lower or eliminate tax obligations, tax avoidance is defined as a tax reduction activity. It can range from profitable tax investments (like tax-exempt communal bonds) to aggressive strategies that might not be defended if challenged. In reality, tax evasion is a complicated issue as, while it does not violate any laws, the government opposes tax collectors having the authority to control taxes. As a result, studies on tax evasion across a range of corporate industries and nations yield varying conclusions. The aim of this study is to provide empirical evidence regarding the effects of Independent Commissioners, Audit Committees, and Audit Quality on tax avoidance actions taken by public bank managers. The research methodology is quantitative description utilizing annual report data, and the research sample is the banking industry during the period 2019–2022. The Eviews 12 software program is utilized to support this research. The study's findings demonstrate that financial distress, audit quality, and independent commissioners can all reduce the amount of tax avoidance behavior carried out by banking management. However, the number of audit committees owned by banks cannot both increase or decrease the tax avoidance behavior of banking management. With the goal of lowering potential tax avoidance behavior by management, the contribution to this study gives stakeholders—including shareholders and the government (Directorate General of Taxes)—insight into the significance of the board of commissioners' and audit committee's roles, audit quality, and the financial difficulties that banks face.
THE EFFECT OF FOREIGN OWNERSHIP ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES Setiawan, Fanny Andriani; Kurniawati, Herni
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.194-206

Abstract

This increase in competition forces companies to always make technological improvements and improvements in corporate governance so that there is harmony between the interests of managers, investor, and other stakeholders. The impact of foreign ownership in Indonesian companies as a form of GCG could increase the company's financial performance. This study aims to prove empirically how foreign ownership can affect the financial performance of a public manufacturing company. The financial report data used as the research sample is in the form of secondary data for companies listed on IDX from 2017-2020. This research was assisted by the software program EViews 10. The test results are that foreign ownership by both companies and foreign individuals/citizens has no positive effect on the financial performance of manufacturing companies listed on the IDX.
THE IMPACT OF BOARD OF DIRECTOR’S DIVERSITY ON FINANCIAL PERFORMANCE AMONG BANKING COMPANIES LISTED ON IDX Kurniawati, Herni; Sriwati , Sriwati
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1457-1473

Abstract

The current study investigates empirically how the diversity present in Indonesia's banking industry can enhance banking employment. The key participant categories that are discussed in this essay are gender, nationality, educational background, and age. This research uses a descriptive quantitative approach design because this research uses banking annual report data from the IDX website and firm’s website. For the 2018–2021 timeframe, the population of banking companies listed on the Indonesia Stock Exchange was used in this study. The research sample was selected using a purposive sampling technique with predetermined criteria. This study has shown that diversity on Indonesian banking boards of directors can significantly improve banking performance. By demonstrating how the board of directors' diversity regarding nationality, educational background, and age may greatly enhance banking performance. But not with gender diversity, which gives results that cannot improve banking performance in Indonesia.
THE IMPACT OF CREDIT RISK ON THE FINANCIAL PERFORMANCE OF INDONESIAN STOCK EXCHANGE-LISTED BANKS Verawati , Verawati; Sriwati , Sriwati; Kurniawati, Herni
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2684-2693

Abstract

The important role of banks as financial institutions tasked with collecting and distributing funds in the form of loans to the public aims at economic growth and the improvement of social welfare. In the big bank war, public trust is needed to save money in banks whose health is the top priority. To examine the health of your bank, you can use the Nonprofit Lending Ratio (NPL) analysis. The following applies. The lower the bad debt amount, the lower the credit risk borne by the bank and the better the financial performance of the bank. The purpose of this study is to empirically prove how the level of credit risk as measured by NPL ratio reduces or increases the financial performance of Bank Indonesia as measured by ROA and ROE. The study design is a descriptive quantitative approach. The study population includes all banking companies listed on the IDX for the period 2018-2021. The study sample used a sampling technique using a targeted sampling technique with a sample of 176 observations. This study uses panel data regression starting with model testing, classical assumption testing, and statistical testing. Statistical t-test results show that high bank credit risk can affect financial performance. Our contribution is for Management can work to raise the bank's health level by increasing third party funds (DPK), which will encourage clients to maintain their money in the institution, so raising the bank's health level to a healthy condition. Banks employ a variety of techniques, such as developing new innovations to boost customer security while also paying close attention to the issue of customer accessibility to raise customer pleasure, which in turn has an impact on boosting customer loyalty.
Co-Authors Andrikas, Yuliarni Artha, Fuad Dwi Darmayanti, Elmira Febri Elvira, Shannen Esther Dharmadi Santoso Fanny A. Setiawan Fanny Andriani Setiawan Gunawan, Rendy Gunawan Ivone, Margiota Fiona Jap, Yustina Peniyanti Kim Lie, Irene Lie, irene kim Musiega, Maniagi Nedi Hendri, Nedi Nurastuti, Preatmi Nurnainun Bangun Oktavia Oktavia Ratna Niandra Ratna Sari, Vinetta Rd. Heri Solehudin Rosmita Rasyid Rudy Gunawan Sari, Vinetta Ratna Septian Bayu Kristanto Septian Bayu Kristanto Septian Bayu Kristanto Septiana, Kurnia Setiawan, Fanny Andriani Sriwati , Sriwati Subagyo Subagyo Subagyo Subagyo Verawati , Verawati Verawati Verawati Widyanti, Maya Wijaya, Cahyadi