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The Effect of ALMA, Equity, and Liabilities on Financial Performance and Company Value of Indonesian Banks Natasya, Rizky; Ramadani, Zahira Naswa; Safana, Alya; Hidayah, Siti Nur; Aliah, Nur
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.101

Abstract

This study was designed to identify the influence of Asset and Liability Management (ALMA), equity, and liabilities on financial performance and the value of banking companies in Indonesia. ALMA is a crucial strategy for maintaining bank financial stability through balanced asset and liability management. Meanwhile, equity and liabilities reflect the capital structure, which underpins a bank's ability to absorb risk and sustainably operate.This study utilizes an explanatory quantitative method that empirically explains the relationships between variables.The data for this study were obtained from the financial statements of the banks selected as the sample. The research findings demonstrate that ALMA and equity positively influence financial performance, while liabilities negatively influence it. Furthermore, financial performance has been shown to play a significant role in increasing company value. These findings indicate that effective asset and liability management, along with a strong capital structure, can generate positive performance and enhance investor perceptions of bank company value. This study is expected to contribute to broadening financial management insights and serve as a reference for the banking industry in developing more effective financial management strategies.
Integrated Strategy For Information System Security Assessment Through The Implementation Of ISO 27001 Standards Sari, Kartika; Harnia, Afsha; Hidayah, Siti Nur; wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.129

Abstract

Information security has become a critical organizational requirement in the era of digital transformation, as the increasing use of information systems exposes organizations to complex and evolving cyber threats. Information security can no longer be treated solely as a technical issue but must be managed through a structured management framework. This study aims to analyze and synthesize previous research related to the implementation of ISO/IEC 27001 as an international standard for Information Security Management Systems (ISMS). This research adopts a qualitative literature review approach by examining scientific articles, standards documents, and relevant publications related to ISO/IEC 27001, risk management, and information security governance. The analysis focuses on key themes, including risk-based security management, governance structures, continuous improvement using the Plan–Do–Check–Act (PDCA) cycle, and organizational readiness. The results indicate that ISO/IEC 27001 provides a comprehensive framework for strengthening information security governance, improving risk management practices, and enhancing organizational resilience against cyber threats. Furthermore, successful implementation is strongly influenced by leadership commitment, employee awareness, and continuous monitoring mechanisms. This study contributes by providing an integrated understanding of ISO/IEC 27001 implementation from prior studies and offers practical insights for organizations seeking to enhance their information security management practices.