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All Journal JURNAL RISET AKUNTANSI DAN AUDITING Research In Management and Accounting (RIMA) The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi
Novi Swandari Budiarso
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, RETURN ON ASSET, DAN CAPITAL ADEQUACY RATIO TERHADAP PREDIKSI POTENSI FINANCIAL DISTRESS (STUDI EMPIRIS PADA BANK BUMN DI INDONESIA PERIODE 2014-2021) Regina Agriany Suhartanto; Ventje Ilat; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43675

Abstract

This study aims to determine the effect of Non-Performing Loans, Loan to Deposit Ratios, Return On Assets, and Capital Adequacy Ratios on the Prediction of Potential Financial Distress in State-Owned Banks in Indonesia for the 2014-2021 Period partially or simultaneously. The data in this study are 32 data, namely 8 years of time series data and 4 state-owned banks. The data analysis used in this research is multiple regressions. The results of the study show that (1) Non-Performing Loans (NPL) have an effect on the prediction of potential financial distress in state-owned banks in Indonesia for the period 2014-2021. (2) Loan to Deposit Ratio (LDR) has no effect on the prediction of potential financial distress at state-owned banks in Indonesia for the period 2014-2021. (3) Return on Assets (ROA) has an effect on the prediction of potential financial distress at state-owned banks in Indonesia for the 2014-2021 periods. (4) Capital Adequacy Ratio (CAR) affects the prediction of potential financial distress in state-owned banks in Indonesia for the period 2014-2021. (5) Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) simultaneously affect the prediction of potential financial distress in BUMN Banks in Indonesia for the period 2014-2021 with a value of the coefficient of determination is 97.68%. As for the ability of other variables in explaining the prediction of potential financial distress of 2.32% which is thought to be the market ratio variable, the efficiency ratio (BOPO), and corporate banking investment.
ANALISIS KEWAJIBAN PERPAJAKAN OLEH KAUR KEUANGAN DESA (STUDI KASUS DI KECAMATAN TOMPASO BARAT KABUPATEN MINAHASA) Nastiti Mintje; Lintje Kalangi; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 13 No. 1 (2022)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v13i1.43681

Abstract

The APBN is a source of village fund income which is transferred through the APBD. The potential for tax revenue on village funds whose value is not small must be a concern and we cannot forget, considering that taxes are the largest source of state revenue. All of these things are closely related to tax compliance. The purpose of this study was to analyze how the implementation of the task of financial management in the administration of taxation on village funds and what obstacles were encountered in the implementation of these tasks and to analyze what factors influenced compliance/non-compliance of the taxation of village funds in the administration of taxation of village funds. This research is a qualitative research with content analysis method as a data analysis technique and the researcher himself as a research instrument. Respondents selected were 6 financial heads in West Tompaso District. Data collection techniques by observation, interviews, and documentation. The results showed that the understanding of financial accounting related to tax obligations on village funds was adequate, but only based on transactions that were often carried out and depended on siskeudes in calculating tax rates. Financial heads are still not compliant with the timeliness of tax payments and tax reporting.
Efficient market and the COVID-19 pandemic: Case of ASEAN-5 Winston Pontoh; Novi Swandari Budiarso
The Contrarian : Finance, Accounting, and Business Research Vol. 1 No. 1 (2022)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.625 KB) | DOI: 10.58784/cfabr.7

Abstract

The issue of Covid-19 has a negative impact, especially on the capital markets of ASEAN-5 countries (Indonesia, Malaysia, Singapore, Thailand, and the Philippines). This study aims to examine the movement of market returns in ASEAN-5 countries at the start of the Covid-19 pandemic. The data used are daily market indices for the period 2020 to 2021. The findings show that market indices for all ASEAN-5 countries move unstable throughout 2020. In 2021, efficient market conditions under the assumption of a weak form only occur in Singapore where the trend of the index of the market becomes more predictable. Empirical evidence also shows that the interrelationship between market indices in ASEAN-5 countries is varied.
The preference of Bitcoin and stocks in Indonesia Novi Swandari Budiarso; Winston Pontoh
The Contrarian : Finance, Accounting, and Business Research Vol. 1 No. 2 (2022)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.25 KB) | DOI: 10.58784/cfabr.13

Abstract

Bitcoin is an alternative and is currently in demand by investors. This condition triggers investors' preferences to invest in stocks or cryptocurrencies. This study examines the causality between Bitcoin and the market index in Indonesia in terms of determining the preferences of investors. On this objective, the sample is taken from 1 January 2022 to 31 October 2022. The findings of this study imply that investors' preferences tend to be caused by stock price movements. But, the result of estimation also finds that the preference of investors tends to be influenced by the movement of Bitcoin.
Evaluasi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan APBDesa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus di Desa Toiba Kecamatan Bualemo Kabupaten Banggai) Delia Selviana Mamangkey; Jantje J. Tinangon; Novi Swandari Budiarso
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.65

Abstract

The Village Revenue and Expenditure Budget has a significant impact on the development of the village. It is therefore crucial that the APBDesa is managed effectively and in accordance with government procedures. This study aims to assess the financial management process in Toiba Village, Bualemo District, and its alignment with Permendagri Number 20 of 2018. The research used descriptive qualitative methods and analysed the data using comparative analysis techniques. The findings indicate that the management of the APBDesa in Toiba Village is in line with Permendagri Number 20 of 2018. However, it is important to ensure regular support and training from the sub-district government to the village government during the planning, management, and reporting phases. In addition, the supervisory team needs to be strengthened to ensure that the implementation of development in the village is in line with the development plans. Regular evaluations of the APBDes management are also necessary to ensure that any discrepancies are immediately corrected by the village government and that the financial management of the APBDesa complies with Government Regulation No. 20 of 2018.
TESTING THE MARKET EFFICIENCY WHEN INTEREST RATES CHANGE: CASE IN INDONESIA Novi Swandari Budiarso; Winston Pontoh
Research In Management and Accounting (RIMA) Vol 6, No 2 (2023): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.5130

Abstract

Until the end of September 2023, the interest rate policy in the Republic of Indonesia shifted from 3.50% to 5.75%. The objective of this study is to examine whether changes in interest rates have an impact on the market efficiency in Indonesia. The daily market returns of Indonesia Stock Exchange (IDX) indices from January 3rd, 2022, until October 9th, 2023 are employed. To examine the market efficiency in weak form, this study conducts the normality test by the Kolmogorov-Smirnov test, the unit root problem test by Augmented Dickey-Fuller test, and the variance ratio test. This study finds that most market indices experienced a decline in returns and were less volatile when interest rates shifted to higher levels. This study also finds that most market indices tend to remain efficient in weak form at both low and high interest rates. The finding implies that those indices tend not to be influenced by policy changes in interest rates. However, the findings also show that several market indices experience changes in conditions when interest rates shift. As the studies on the relationship between changes in interest rates and market efficiency are scarce, the novelty of this study is the use of event windows to get specific impact of changes in interest rates on market efficiency.
Co-Authors Delia Selviana Mamangkey Jantje J. Tinangon Lintje Kalangi Nastiti Mintje Regina Agriany Suhartanto Ventje Ilat Winston Pontoh