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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) International Journal of Social Science and Business Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Manajemen Ubhara Multicience International Journal of Educational Research and Social Sciences (IJERSC) LAWSUIT JURNAL PERPAJAKAN Jurnal Pemberdayaan Umat Jurnal Pengabdian Kepada Masyarakat Kalam
Arry Eksandy
Universitas Pembangunan Jaya
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH LOAN TO DEPOSIT RATIO (LDR), BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), NON PERFORMING LOAN (NPL) TERHADAP INDONESIAN BANKING FINANCIAL PERFORMING (STUDI KASUS PERUSAHAAN PERBANKAN INDONESIA YANG TERDAFTAR DI BEI PADA TAHUN 2017-2021) Mohamad Zulman Hakim; Arry Eksandy; Fatmawati Fatmawati; Riski Ulan Sari
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1226

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh loan to deposit ratio, biaya operasional dan penghasilan operasional dan non performing loan terhadap return on assets pada sektor perbankan di Bursa Efek Indonesia dalam 5 tahun pengamatan (2017-2021). Populasi yang digunakan dalam penelitian ini adalah 45 perusahaan perbankan serta teknik pengambilan sampelnya adalah teknik purposive sampling dan menghasilkan 21 sample perusahaan. Berdasarkan hasil analisis regresi linier berganda (uji t) maka dapat disimpulkan Loan to deposit ratio berpengaruh positif terhadap return on assets, Biaya Operasi dan Penghasilan Operasi berpengaruh positif terhadap return on assets, dan Non Performing Loan berpengaruh positif terhadap return on assets.
Good Corporate Governance and Liquidity: The Urgency of Risk Disclosure of Manufacturing Companies in Indonesia Arry Eksandy
International Journal of Social Science and Business Vol. 7 No. 3 (2023): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i3.73662

Abstract

The purpose of this study was to determine the influence of the liquidity (those that are proxy ed with current ratio) and good corporate governance (those that are proxied with size of the board of commissioners, proportion of independent commissioners, institutional ownership, and managerial ownership) to risk disclosure. The analytical method used is panel data regression analysis for manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The research sample consisted of 13 companies with a purposive sampling method. The reason for using the 2016-2018 period is to get the condition of manufacturing companies in Indonesia which were still relatively stable before the Covid-19 pandemic. The results showed that managerial ownership had a significant positive effect on risk disclosure. Liquidity, size of the board of commissioners, proportion of independent commissioners, and institutional ownership do not have a significant influence on risk disclosure. The novelty of this research is the formation of a theoretical model of good corporate governance through indicators of managerial ownership in influencing risk disclosure, thereby providing an overview of the importance of ownership by managers so that risk disclosure can be carried out optimally. This research contributes to the understanding of the factors influencing risk disclosure and provides guidance for companies in improving good corporate governance to achieve optimal risk disclosure.
Pelatihan Software Akuntansi Accurate SMK Nusantara 1 Ciputat Farhan Ady Pratama; Arry Eksandy; Rudi Harianto
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 2 (2023): Mengedukasi Masyarakat Untuk Siap Menghadapi Tatanan Ekonomi Baru
Publisher : Prisani Cendekia

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Abstract

Accounting Information Systems is learning material that can be used to face the world of work, so that it becomes an additional skill that is very useful for SMK students. One of the Community Service (Pengmas) activities carried out by Pembangunan Jaya University is targeted at school partners. Community Service this time was carried out at SMK Nusantara 1 Ciputat, community service activities were carried out offline and it is hoped that this will open up further collaboration between UPJ and SMK Nusantara 1 Ciputat
Co-Authors Abbas, Dirvi Surya Dewanti, Pratiwi Farhan Ady Pratama Fatmawati Fatmawati HANIFAH NADA SAUSANTI Irma Paramita Sofia Irma Paramitha Sofia Mohamad Zulman Hakim MULYADI Mulyadi Mulyadi RR. Ella Evrita Hestiandari Rudi Harianto Rudi Harianto Sari, Riski Ulan Sitoresmi, Mumpuni Wahyudiarti