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All Journal Jurnal Keuangan dan Perbankan Jurnal Kompetitif Prosiding Seminar Nasional Darmajaya Jurnal Ilmiah Ekonomi Global Masa Kini
Rosalina Pebrica Mayasari
Universitas Tridinanti
Economics, Econometrics & Finance Education

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ANALISIS TINGKAT KESEHATAN BANK UMUM MENGGUNAKAN METODE RGEC Mayasari, Rosalina Febrica; Aryani, Dwi Septa; Andriyani, Ima
Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA
Publisher : Prosiding Seminar Nasional Darmajaya

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Abstract

Tujuan penelitian ini adalah untuk menganalisis tingkat kesehatan bank-bank umum di Indonesia dengan menggunakan metode Risk Profile, Good Corporate Governance, Earnings dan Capital (RGEC). Metode pengumpulan data dilakukan dengan metode dokumentasi.Metode analisis data menggunakan metode RGEC yang dibedakan berdasarkan faktor Risk Profile menggunakan analisis risiko kredit, yaitu Non Performing Loan (NPL); faktor GCG menggunakan kriteria predikat komposit GCG bank; faktor Earnings menggunakan Net Interest Margin (NIM) dan faktor Capital menggunakan Capital Adequacy Ratio (CAR). Hasil penelitian bank –bank umum di Indonesia tahun 2012–2016 menunjukkan bahwa (1) analisis risk profile menunjukkan bank umum termasuk kategori sehat, yaitu antara 2,06-3,52; (2) analisis GCG menunjukkan bahwa bank umum mendapat predikat cukup baik berada pada rentang 2.5≤ nilai komposit <3,); (3) analisis earnings dengan menggunakan NIM menunjukkan bahwa bank umum termasuk kategori baik dan (4) analisis capital denganmenggunakan CAR menunjukkan bahwa rasio dua kali lebih besar dari ketentuan CAR yang ditetapkan artinya, bank umum termasuk kategori sehat. Metode RGEC memiliki dua rasio yang berbeda dengan metode tingkat kesehatan sebelumnya (CAMELs), yaitu risk profile dan GCG membuat bank wajib self assessment, sehingga penerapan penilaian berdasarkan nilai komposit menjadikan bank harus memiliki kinerja baik dengan proses yang ada.Kata Kunci: Tingkat Kesehatan Bank; Metode RGEC; Risk Profile; Good Corporate Governance; Earnings; Capital
Soundness Rating of Commercial Banks Before and After Implementation of RGEC Method in Indonesia Andriyani, Ima; Mayasari, Rosalina Pebrica; Aryani, Dwi Septa
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.59 KB) | DOI: 10.26905/jkdp.v22i1.1549

Abstract

This research aims to analyze the differences in the soundness of commercial banks before and after the implementation of the Risk Profile, Good Corporate Governance, Earning, Capital (RGEC) method in Indonesia. The unit of the analysis was a commercial bank with a purposive sampling method of 10 banks. The study period was 2008-2016. Data analysis technique was using comparative test with the different test of t-test for the related sample. Hypothesis testing with paired sample t-test and data processing with SPSS 24. The research findings showed that the research model based on the F test is fit so that the model formed can be used to test the difference of soundness level of commercial banks. Referring to each RGEC variable, it was found that the risk profile proxy with a Non-performing loan (NPL) and earning with proxy Net Interest Margin (NIM) not significant before and after RGEC implementation while Good Corporate Governance(GCG) and Capital Adequacy Ratio (CAR) have significant difference before and after the implementation of RGEC. This study for GCG testing still used self-assessment which can be seen from the score of each bank directly.JEL Classification: G21; G34DOI: https://doi.org/10.26905/jkdp.v22i1.1549
PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN JUMLAH SPT TERLAPOR TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA PALEMBANG ILIR BARAT Rosalina Pebrica Mayasari
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.993 KB) | DOI: 10.36982/jiegmk.v6i2.63

Abstract

The research objective is to understand the influence of the Number of Taxpayer and the Number of Annual Tax Return on the Quantity of Personal Income Tax. Research type is explanatory research with quantitative approach. Secondary data are used, the data collection technique is documentation, analysis method by using multiple linear regression. The population in this research is Quantity of Personal Income Tax period 2005-2014. The Result of research indicated that the Number of Taxpayer, and the Number of Annual Tax Return have significant effect simultaneously on the Quantity of Personal Income Tax. Partially, the number of taxpayer and the Number of Annual Tax Return has no significant influence on the Quantity of Personal Income Tax.
PENGARUH AKUNTABILITAS PUBLIK, PARTISIPASI MASYARAKAT, TRANSPARANSI KEBIJAKAN PUBLIK DAN PRINSIP VALUE FOR MONEY TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) Rosalina P Mayasari
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.74

Abstract

This research examines the effect of public accountability, public participation, public policy transparency and value for money principles on local finance (APBD). Sample of research using purposive sampling was a member of the board of the Commission for Economic and Financial (Commission III) and a member of Budget Council of DPRD Sumatera Selatan Province. The research proved that according to simultaneous public accountability, public participation, public policy transparency and value for money principles have had effects on local finance (APBD). In partial known that only public accountability and value for money principle influenced on local finance (APBD). While, public participation and transparency of public did not affect on local finance (APBD).                                 Keywords: Public Accountability, Public Participation, Public Policy Transparency, Value for Money Principles, Local Finance (APBD)
Co-Authors Andriyani, Ima Aryani, Dwi Septa Aryani, Dwi Septa IMA ANDRIYANI, IMA