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All Journal EkBis: Jurnal Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Suryani Sri Lestari
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Economics, Econometrics & Finance

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FAKTOR FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Siti Mutmainnah; Iwan Budiyono; Suryani Sri Lestari; Siti Hasanah; Mustika Widowati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 5, No 2 (2022)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v5i2.4061

Abstract

This study aims to analyze and obtain empirical evidence about the influence of professionalism, competence, independence and accountability on audit quality, both simultaneously and partially on corporate public accounting firms in Semarang. Data collection was carried out by survey using a questionnaire in the research area in the city of Semarang. The population in this study were all auditors at public accounting firms in Semarang. The model of analysis in this study uses several regression analysis model techniques and linear analysis used is the F test, t test and R2. The results of proving the hypothesis and discussion show that professionalism partially has a positive and significant effect on Audit Quality, Competence partially has a negative and insignificant effect on Audit Quality, Independence partially has a negative and insignificant effect on Audit Quality, Accountability partially has a negative and insignificant effect. on Audit Quality. Furthermore, professionalism , Competence, independence,and accountability simultaneously have a significant effect on Audit Quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH Istining Amelia Nursafitri; Suryani Sri Lestari; Vita Arumsari
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4582

Abstract

Abstrak: This study aims to analyze the significance of the effects of the factors of TPF, CARa, NPFa, and FDRa that influence on Mudharabah Financing of Islamic Commercial Banks for the 2018-2021 Period, either simultaneously or partially. The population of this study is all Islamic Commercial Banks in Indonesia totaling 12 BUS, while the sample in this study was selected using purposive sampling technique resulted in 6 (six) BUS that meet the criteria, including Bank Muamalat Indonesia, Bank Victoria Syariah, Bank BJB Syariah, Bank Panin Dubai Syariah, Bank Bukopin Syariah, and Bank BCA Syariah. The analysis model in this study uses the Multiple Linear Regression Analysis Model. The analysis technique uses the F test, the coefficient of determination test (R2), and the t test which is processed using the SPSS 25.00 program. The results of proving the hypothesis and the discussion in this study show that TPF, CAR, NPF, and FDR simultaneously have a significant effect on Mudharabah Financing for Islamic Commercial Banks for the 2018-2021 Period. While the results of the partial analysis show that TPF, CAR, and FDR each have a positive and significant effect on Mudharabah Financing. While the NPF partially has a negative and significant effect on Mudharabah Financing for Islamic Commercial Banks for the 2018-2021 Period.
Indonesian Islamic Comercial Banks Profitability: Role of Murabahah Financing, Musyarakah Financing, NPF, and BOPO Siti Adifatun Amanah; Suryani Sri Lestari; Atif Windawati
EkBis: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2023.7.2.2016

Abstract

This study to analyze the significance of the effect of Murabahah Financing, Musyarakah Financing, Non-Performing Financing (NPF), and Operating Expenses on Operating Income (BOPO) on Profitability at Islamic Commercial Banks in Indonesia for the 2018-2022 period. We employ 6 (six) Islamic Commercial Banks in Indonesia for the 2018-2022 period, which were selected using Purposive Sampling technique. The analysis model used in this research is the Multiple Linear Regression Analysis Model processed with the SPSS 26.00 program. The results of hypothesis proving and discussion show that the effect of Murabahah Financing, Musyarakah Financing, Non-Performing Financing (NPF), and Operating Expenses on Operating Income (BOPO) simultaneously has a significant effect on Return on Asset (ROA). Partially, the Murabahah Financing ratio has a positive and significant effect, Musyarakah Financing has a negative but significant effect, the Non-Performing Financing (NPF) ratio has a negative but insignificant effect, and Operating Expenses on Operating Income (BOPO) has a negative and significant effect on ROA at Islamic Commercial Banks in Indonesia for the period 2018- 2022.
ANALYSIS OF BANK SOUNDNESS LEVEL USING RGEC METHOD (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) AT PT BANK PEMBANGUNAN DAERAH JAWA TIMUR TBK FOR THE PERIOD OF 2020-2024 Ika Atriyani Yanuar Mulatsih; Suryani Sri Lestari; Moh. Muslikh
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18050

Abstract

This study aims to analyze the soundness level of PT Bank Pembangunan Daerah Jawa Timur Tbk for the period 2020–2024 using the RGEC method, which consists of four assessment factors: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. This research uses secondary data in the form of annual financial statements, GCG self-assessment reports, and official publications from the Financial Services Authority (OJK). The Risk Profile analysis focuses on the Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) indicators. GCG is assessed based on self-assessment reports referring to POJK No. 55/POJK.03/2016 and POJK No. 17/POJK.03/2023. Earnings are measured using Return on Assets (ROA), Net Interest Margin (NIM), and the BOPO ratio, while Capital is evaluated using the Capital Adequacy Ratio (CAR). The results indicate that the Risk Profile is in the Sound to Very Sound category, with low NPL and LDR within a reasonable range. GCG obtained composite ratings between 2 (Sound) and 3 (Fair), Earnings showed fluctuations with declining ROA and NIM in 2023–2024, while BOPO remained sound. Capital consistently achieved the Very Sound category with CAR above the minimum requirement. The overall composite soundness ratings (CR) obtained consecutively from 2020 to 2024 were CR 2 (Sound), CR 1 (Very Sound), CR 2 (Sound), CR 1 (Very Sound), and CR 3 (Fairly Sound). Keywords:  RGEC, Risk Profile, Good Corporate Governance, Earnings, Capital, Bank Jatim.
Co-Authors Atif Windawati Ika Atriyani Yanuar Mulatsih Istining Amelia Nursafitri Iwan Budiyono Moh. Muslikh Mustika Widowati Siti Adifatun Amanah Siti Hasanah Siti mutmainnah Vita Arumsari