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All Journal Jurnal Akuntansi dan Keuangan Moneter : Jurnal Keuangan dan Perbankan
Kemas Dedy Kusdianto
Universitas Esa Unggul
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Tinjauan Literatur Sistematis: Penyelesaian NPF Pada Perbankan Syariah Agus Munandar; Santy Wijaya; Kemas Dedy Kusdianto; Dian Wirdiansyah; Franki Slamet
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3040

Abstract

Riset ini bertujuan untuk mendapatkan bukti empiris mengenai proses penyelesaian pembiayaan bermasalah pada perbankan syariah. Topik penelitian ini terkonsentari pada ruang lingkup perilaku laporan keuangan. Metodologi yang dipakai pada penelitian ini merupakan penelitian kualitatif dengan metode deskriptif menggunakan teknik tinjauan literatur sistematis. Data yang dipakai pada penelitian menggunakan data sekunder yang diperoleh melalui google scholar untuk mencari jurnal atau penelitian dengan kata kunci perilaku laporan keuangan. Pencarian jurnal melalui google scholar memperoleh 9 jurnal yang berkaitan dengan pembiayaan bermasalah. Hasil penelitian ini menunjukkan bahwa dalam solusi pembiayaan bermasalah di perbankan syariah, pihak perbankan mengeluarkan kebijakan rescheduling dan restrukturisasi. Kebijakan ini memfasilitasi nasabah atau debitur yang mengalami kendala dalam melaksanakan kewajibannya kepada kreditur. Pihak perbankan melakukan kebijakan rescheduling dan restrukturisasi dengan cara mengubah dan restrukturisasi jangka waktu pembiayaan dan jumlah angsuran. Selain itu perilaku nasabah atau debitur menjadi kendala penerapan kebijakan rescheduling dan restrukturisasi.
Effect of Working Capital Management on Firm Performance with Financial Constraints as an Intervening Variable Kemas Dedy Kusdianto; Yanuar Ramadhan
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3101

Abstract

The purpose of this research is to gather empirical evidence on the impact of working capital management on company performance, with financial constraint serving as an intervening variable. The working capital management variable is measured by 2 independent variables, namely the net trade cycle (NTC) variable, which is measured by receivables + inventory - payables and then compared with Sales, and the cash conversion cycle (CCC) variable, which is measured by comparing trade receivables with sales. The financial constraint variable is measured by the price earning ratio (PER), which is the ratio of the market price per share to the net profit per share. The company's performance variable is measured by return on assets (ROA) by comparing net profit before tax with the company's total assets. For the study's population, 49 consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021 were used. The sample size was 23 companies based on the sample selection criteria and the purposive sampling method. The results showed that the net trade cycle had no effect on company performance, while the cash conversion cycle and financial constraints had an effect on company performance. The results of Sobel test show that the financial constraint variables can not mediate the effect of net trade cycle, while the financial constraint variables can mediate the effect of cash conversion cycleThe results of Sobel test show that the financial constraint variables can not mediate the effect of net trade cycle, while the financial constraint variables can mediate the effect of cash conversion cycle
Co-Authors Agus Munandar Dian Wirdiansyah Franki Slamet Santy Wijaya Yanuar Ramadhan