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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah ASET EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Pengabdian Masyarakat Waradin Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Triono, Hermawan
Prodi Akuntansi Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Pengukuran Kinerja Perbankan Sebelum dan Sesudah Menerapkan Teknologi Blockchain: Studi Kasus pada Bank BUMN yang Menerapkan Teknologi Blockchain Periode 2017-2024 Restu Anindya Putri, Aura; Triono, Hermawan; Susilowati Mardjono, Enny
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9980

Abstract

The purpose of this study is to examine the differences in financial performance before and after the application of blockchain technology to BUMN Bank. This researcher used a quantitative approach with secondary data in the form of state-owned bank financial statements for the 2017-2024 period. Variables analyzed include Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operational Cost and Revenue (BOPO) with Shapiro-Wilk normality test, Paired Sample-test, and Wilcoxon Signed Rank Test. Research results show that implementing blockchain does not have a significant effect on ROA and ROE. Meanwhile, the ratio of NIM and BOPO was found to have a significant influence only on Bank Negara Indonesia (BNI) and Bank Mandiri, while other state-owned banks did not show a significant difference. This indicates that the impact of blockchain on the profitability and efficiency of state-owned banks is still limited because this technology is relatively new so that its benefits are not fully reflected on financial performance. Based on the analysis results in this study, it is shown that banks need to adjust their business strategies by utilizing blockchain for operational efficiency, service innovation, and improved security and transparency to maintain sustainable competitiveness and profitability.
Pengaruh Ukuran Perusahaan, Audit Tenure, dan Profitabilitas Terhadap Audit Delay pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Aini, Heny Nur; Purwantoro, Purwantoro; Dapit Pamungkas, Imang; Triono, Hermawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11442

Abstract

This study aims to analyze the influence of company size, tenure audit, and profitability on audit delay in insurance companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Audit delays are a crucial issue because they have implications for the relevance of information and stakeholder decision-making. The study uses a quantitative approach with a causal associative design, utilizing secondary data from audited financial statements selected through purposive sampling. Data analysis used multiple linear regression with SPSS version 25. The results showed that simultaneously, the three variables had a significant effect on the audit delay with an F value of 3.282 (sig. 0.025) and an R² of 11.5%. Partially, only the size of the company had a significant positive effect, indicating that large-scale companies require longer audit times due to operational complexity and high transaction volumes. Audit tenure and profitability had no significant effect, suggesting that the duration of the auditor's engagement and the level of the company's profits were not the main determinants of the timeliness of audits in the insurance industry. The findings show that company size has a greater influence compared to auditing tenure and profitability.
Pengaruh Kebijakan Dividen, Keputusan Investasi, dan Struktur Modal Terhadap Nilai Perusahaan Perbankan Konvensional di Indonesia Nastiti, Putri Ayu; Triono, Hermawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.9950

Abstract

This study aims to evaluate the impact of profit distribution policy, investment allocation decisions, and capital structure composition on firm value in the conventional banking sector listed on the Indonesia Stock Exchange during the 2020–2023 period. The research focuses on the urgency of enhancing firm value as a reflection of investor confidence and as a determinant of sustainable competitiveness in an increasingly dynamic banking environment. A quantitative approach was employed, applying multiple linear regression analysis. The data were obtained from the annual financial reports of 12 listed conventional banks. The research findings indicate that dividend policy (H1) has a positive and significant effect on firm value, meaning that the more optimal the dividend distribution policy implemented, the higher the firm value. Investment decisions (H2) also have a positive and significant effect on firm value, suggesting that the more precise the investment decisions made, the greater their contribution to enhancing firm value. Furthermore, capital structure (H3) has a positive and significant effect on firm value, indicating that proportional management of the capital structure can increase investor confidence and drive firm value growth.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Pada Sektor Transportasi dan Logistik Heny Septina, Rika; Triono, Hermawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11413

Abstract

This study aims to examine the effect of profitability, company size, and leverage on earnings management practices among issuers in the transportation and logistics sector on the Indonesia Stock Exchange. This study uses a quantitative approach, analyzing secondary data from financial reports for the 2021-2024 period, selected through purposive sampling techniques. The data was then processed using multiple linear regression. The findings show that profitability has no impact on earnings management. Conversely, company size was found to have a significant negative effect, while leverage has a significant effect on earnings management practices. Theoretically, these results indicate that large company size encourages stricter supervision, thereby minimizing profit manipulation. However, high debt burdens actually trigger management to engage in profit management in order to meet financial obligations. Simultaneously, these three variables contribute 25% to the variation in profit management, while the remaining 75% is influenced by other external factors outside the research model. This study is expected to enrich the literature on profit management practices in public companies.
Co-Authors Adinda Rizki Ramadhiani Agung Prajanto Aini, Heny Nur Amaliah, Indah Ananta Adi Firmansyah Arditya Dian Andika Bambang Minarso, Bambang Dian Festiana Hadi Saputro Enny Susilowati M Enny Susilowati Mardjono Heny Septina, Rika Imang Dapit Pamungkas Imannuela Kristina Agustien Istiqomah, Meila Rizki Melati Oktafiyani Muhammad Fietra Winandha Nastiti, Putri Ayu Purwantoro Restu Anindya Putri, Aura Sa'diyah, Darojatuz Zakiyyah Maisarotus Susanto, Aurelia Wikan Isthika, Wikan Yanti, Hilda Yulita Setiawanta