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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
Kumba Digdowiseso
Sekolah Pascasarjana, Universitas Nasional
Religion Economics, Econometrics & Finance Education Social Sciences

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Analisis Kualitas Kinerja Keuangan Daerah Provinsi Maluku Tahun 2017-2021 Abidin Tatroman; Kismon Monierdin; Kumba Digdowiseso
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1072.525 KB) | DOI: 10.47467/alkharaj.v5i5.3494

Abstract

The quality of the Maluku Province's financial performance is measured by the degree of decentralization ratio showing the low financial performance of the Maluku Province in 2017-2021 out of a total count of eleven city districts. If you calculate the total average value of the degree of decentralization ratio for 2017-2021 Maluku Province is 4.09%. This figure illustrates that the quality of Maluku Province's financial performance is very low in the 2017-2021 period. The financial independence ratio of Maluku Province is instructive with the average percentage of districts/cities below 25%, meaning that Maluku Province's dependence on central government assistance is quite large for financing regional development. The regional financial effectiveness ratio of Maluku Province is in the category of ineffective regional financial performance. Of the eleven regencies/cities of Maluku Province, only five regencies/cities are categorized as effectively balanced, but the 2017-2018 period is not complete for the 2017-2021 period. The accumulative total analysis shows that Maluku Province is classified as an ineffective regional financial province. Keywords: Quality of financial performance; Maluku Province.
Analisis Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Pendistribusian Bantuan Sosial Covid-19 di Dinas Sosial Provinsi DKI Jakarta Tahun 2020 Orce Kabunggul; Yeni Husnaeni; Kumba Digdowiseso
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (980.662 KB) | DOI: 10.47467/alkharaj.v5i5.3495

Abstract

The aim of the study was to find out how the Government Internal Control System (SPIP) performs in the implementation of Covid-19 income assistance at the DKI Jakarta Provincial Social Service according to the Elements of Internal Control based on PP No. 60 of 2008 concerning the Government Internal Control System (SPIP). This study uses a qualitative method with an interpretive paradigm and an ethnomethodological approach. Data collection techniques for this study were through interviewing key informants and supporting informants, observation and documentation. Based on the results of this study, the implementation of the SPIP in the implementation of income assistance in the implementation of the Covid-19 countermeasures has generally been effective and sufficient in accordance with Government Regulation No. 60 of 2008. Therefore, additional and evaluation is still needed. Implementation, such as discussing ethics and ethics training, assessing the role of assistants and social workers and identifying risks, was not carried out due to the risk of delays in the distribution schedule. Keywords: Government Internal Control System, Covid-19 Social Assistance, SPIP
Pengaruh Debt to Equity Ratio, Return on Assets, Ukuran Perusahaan, dan Current Ratio terhadap Nilai Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Kumba Digdowiseso; Yuli Rianasari
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1108.356 KB) | DOI: 10.47467/reslaj.v5i5.3599

Abstract

The purpose of this study is to produce the latest empirical evidence regarding the effect of Debt to Equity Ratio (DER), Return on Assets (ROA), Firm Size, and Current Ratio (CR) on Firm Value in Consumer Goods Sector listed on the Indonesia Stock Exchange for the period 2017-2021. This research was made because there are still differences in research results between one another and the fluctuations in the firm value in the consumer goods sector companies listed on the Indonesia Stock Exchange. The study was conducted on 41 samples of companies using purposive sampling in the 2017-2021 period. The data analysis method uses panel data regression method which is processed using statistical software STATA 17. The results of the study show empirical evidence that the Debt to Equity Ratio variable has a positive and insignificant effect on firm value. The Return on Assets and Firm Size variable has a positive and significant effect on firm value. The Current Ratio variable has a negative and insignificant effect on firm value. Keywords: Debt to Equity Ratio (DER), Return On Assets (ROA), Firm Size, Current Ratio (CR), and Firm Value
Pengaruh Non-Performing Loan (NPL), Equity to Total Assets (EQTA), Operating Expense (OE) terhadap Net Interest Margin (NIM) Bank di Indonesia Periode 2017-2021 Kumba Digdowiseso; Farraz Azzahra Alfirah
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 5 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.627 KB) | DOI: 10.47467/reslaj.v5i5.3600

Abstract

This study aims to determine the effect of the variables measured, namely non-performing loans (npl), equity to total assets (eqta), operating expense (oe) on the net interest margin (nim) of banks in Indonesia for the 2017-2021 period. The population in this study are 20 companies in the banking sub-sector that are still listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique is by purposive sampling method and obtained as many as 10 companies. The research data were analyzed using the panel data regression method with a significance level of 0.05 using the STATA 16 program. The results of this study indicate that the variables indicate that the variable Non-Performing Loans has a negative and insignificant effect on the Net Interest Margin. The Operating Expense variable has a negative and insignificant effect on the Net Interest Margin.. Keywords: Net Interest Margin (Nim), Non-Performing Loan (Npl), Equity To Total Assets (Eqta), Operating Expense (Oe).
Co-Authors Abidin Tatroman Farraz Azzahra Alfirah Kismon Monierdin Orce Kabunggul Yeni Husnaeni Yuli Rianasari