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Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications Yoewono, Harsono; Prabowo, Ananto
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4572

This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.

PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Yoewono, Harsono; Roziq, Mohammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3434

Abstract - This research aims to evaluate the impact of operational cash flow, profitability, and leverage on earnings management, by considering institutional ownership as a moderating factor. The data used in this analysis was obtained from financial reports periodically published on the IDX from 2020 to 2022. Financial reports are data that is collected. This information comes from the official IDX website. Consumer goods companies listed on the IDX for 2020–2022 are the population considered in this analysis. Regression analysis was carried out in this research using Eviews 10 software. The findings of this analysis state that operating cash flow has a negative effect on earnings management, profitability has a positive effect on earnings management, leverage has no effect on earnings management, institutional ownership cannot moderate the effect of operating cash flow on earnings management, institutional ownership cannot moderate the effect of profitability on earnings management, institutional ownership can moderate the effect of leverage on earnings management. Keywords: Operating Cash Flow; Profitability; Leverage; Profit Management; Institutional Ownership

Home Ownership Dynamics: Analysis of The Impact of Gold, Bonds and Stocks on Property Investment Moderated by Loan Interest Rates Yoewono, Harsono
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11658

The purpose of this study is to examine how shares, bonds, and gold affect real estate investment, which is influenced by loan interest rates. In this study, the data type used is quantitative. Secondary data in the form of residential property price index data, bonds, stocks, loan interest rates and gold prices were sourced from Bank Indonesia. On a monthly basis, sampling employed a time series data method. Multiple linear regression is the data analysis technique employed in this study, which makes use of the E-views software. The study's findings indicate that gold has little bearing on real estate investments. Bonds have an impact on real estate investing. This demonstrates how interest rates or the inclination to invest in real estate can be impacted by an increase in bonds. Increase in shares can influence the interest or tendency to invest in property. Loan interest rates cannot moderate the influence of gold on property investment. Loan interest rates can moderate the effect of bonds on property investment. The results of this research show that there is a negative correlation, meaning that loan interest rates can weaken the influence of bonds on property investment. Loan interest rates can moderate the influence of shares on property investment. The results of this research show that there is a negative correlation, meaning that loan interest rates can weaken the influence of shares on property investment.

Enhancing Bank Performance: Integrating Enterprise Risk Management with Mobile Banking Applications Yoewono, Harsono; Prabowo, Ananto
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.4572

This study investigates how the implementation of mobile banking and enterprise risk management (ERM) contributes to the success of financial institutions in a rapidly evolving financial environment. To understand the relationship between ERM, mobile banking adoption, and bank performance, we surveyed 250 senior bankers from the 25 largest banks in Indonesia using Partial Least Squares Structural Equation Modeling (PLS-SEM). Our findings indicate that effective ERM implementation positively affects bank performance. Mobile banking enhances customer convenience, streamlines operations, and broadens market reach, increasing customer satisfaction, operational efficiency, and profitability. Additionally, using mobile banking applications mediates the positive indirect impact of ERM on bank performance. This research highlights that ERM's effect on Indonesian banking performance is partly mediated by adopting mobile banking applications. The study contributes to the literature on RBV theory, which suggests that banks can create innovative ERM strategies and leverage its unique resources, such as mobile banking, to remain competitive and sustain their performance. The innovation aligns with the principles of TAM, which highlights the significance of perceived usefulness and ease of use in technology adoption.

PENGARUH UKURAN PERUSAHAAN, REPUTASI AUDITOR, UMUR OBLIGASI, PROFITABILITAS, LIKUIDITAS, LDR, NPL, BOPO TERHADAP PERINGKAT OBLIGASI Agustinus, Stevanie; Yoewono, Harsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2745

Abstract” The capital market has an important role for the economy of a country because it is a means for companies to obtain funds from investors, and a means for the public to invest in financial instruments. Currently, bonds are still of interest to the public to invest. Corporate bonds showed a significant increase throughout semester II-2020. This significant increase was caused by emissions that began to increase, in addition to that, the increase in emission values was also supported by a climate of low interest rates. This study was conducted to analyze the effect of firm size, auditor reputation, bond age, profitability, liquidity, loan to deposit ratio, non-performing loan and BOPO on bond ratings. The object of this research is a go public banking company that issues bonds and is rated by PEFINDO, and is listed on the IDX for the 2016-2021 period. The data analysis method used in this study uses multiple regression with the help of the Eviews 10 program. The results of this study conclude that firm size has a significant positive effect on bond ratings, auditor reputation has a significant positive effect on bond ratings, age of oligation has a significant positive effect on bond ratings, loan to deposit ratio (LDR) has a significant positive effect on bond ratings, and non-performing loans has a significant negative effect on bonds rating, while profitability, liquidity, and BOPO has no effect on bond ratings. Frim size and the loan to deposit ratio (LDR) rating are the dominant factors influencing the bond rating. Keywords: Bond Rating; Firm Size; Auditor reputation; Bond Age Profitability; LDR, NPL, BOPO

A Systematic Literature Review of the Impact of Carbon Accounting Implementation on Sustainability Yoewono, Harsono; Roziq, Mohammad
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5377

This study presents a systematic literature review examining the impact of carbon accounting implementation on sustainability within the context of sustainable finance. Employing the PRISMA methodology, 72 articles were identified from the Scopus and Google Scholar databases, with the 9 most relevant studies selected for further descriptive and thematic analysis. The findings indicate that carbon accounting implementation positively influences corporate sustainability by contributing to emissions reduction, enhancing transparency, and strengthening corporate reputation. However, several studies also highlight inconsistencies between carbon accounting practices and the intended sustainability objectives. This review underscores the critical importance of integrating carbon accounting into corporate reporting systems and business strategies to support the achievement of environmental and social goals. The findings also suggest promising avenues for future research, particularly concerning the role of regulatory frameworks, industry-specific contexts, and implementation challenges in developing countries.

Pengaruh Profitabilitas, Leverage, Earnings Per Share, dan Tax Planning Terhadap Return Saham Yoewono, Harsono
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1961

The goal of this study was to examine how factors like as profitability, leverage, earnings per share, and tax strategy affect the return on investment for shareholders. Variable earnings per share proxied by eps. The ratio of debt to equity serves as a proxy for the leverage variable. Profitability variable is proxied by return on asset. And tax planning variable is proxied by effective tax rate. Share return was considered as important by investor and company because it describes the financial performances of company. This study looked at many industries during the course of the years 2016-2022. Purposive sampling was used to pick the sample, and a total of 10 businesses were included. The multiple regression approach was used to examine the secondary data used in this study. This study found that profits per share did not influence share return, and leverage had a negative impact on stock returns. A negative and negligible impact on stock returns, profitability didn’t effect share return, and tax planning didn’t effect share return. Earnings per share, leverage, profitability, and tax planning simultaneously influence stock returns.

PENGARUH FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP PROFITABILITAS BANK: STUDI EMPIRIS PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Dwiningtyas, Citta Indiarti; Yoewono, Harsono
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.2729

Abstract” This study aims to analyze the capital adequacy ratio, non-performing loans, operating income operating expenses, loan to deposit ratio, firm size, net interest margin, DPK, inflation, and the exchange rate on bank profitability. This type of research is associative research. The data used for this research is data sourced from the financial statements of commercial banks that are listed consecutively on the Indonesia Stock Exchange (IDX) period 2016-2020. The type of data taken is banking financial statements. The data was obtained from the official website of the Indonesia Stock Exchange (IDX). The data obtained from the research results were analyzed using a regression analysis model with the help of the Eviews 10 program. The results showed that only the CAR, NPL, and NIM variables had a significant influence on the return on assets of commercial banks listed on the Indonesia Stock Exchange period 2016 – 2020. This is in accordance with the provisions because sufficient capital, a decrease in the number of non-performing loans, and a high level of bank effectiveness in managing company assets will be able to increase profitability. Then the BOPO, LDR, firm size, DPK, inflation, and exchange rate variables cannot have a significant effect on the return on assets of commercial banks listed on the Indonesia Stock Exchange period 2016 – 2020. Keywords: Capital Adequacy Ratio; Non Performing Loan; Operating Expenses Operating Income; Loan to Deposit Ratio; Firm Size; Net Interest Margin; Third Party Funds, Macroeconomics; Profitability

PENGARUH ARUS KAS OPERASI, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI Yoewono, Harsono; Roziq, Mohammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3434

Abstract - This research aims to evaluate the impact of operational cash flow, profitability, and leverage on earnings management, by considering institutional ownership as a moderating factor. The data used in this analysis was obtained from financial reports periodically published on the IDX from 2020 to 2022. Financial reports are data that is collected. This information comes from the official IDX website. Consumer goods companies listed on the IDX for 2020–2022 are the population considered in this analysis. Regression analysis was carried out in this research using Eviews 10 software. The findings of this analysis state that operating cash flow has a negative effect on earnings management, profitability has a positive effect on earnings management, leverage has no effect on earnings management, institutional ownership cannot moderate the effect of operating cash flow on earnings management, institutional ownership cannot moderate the effect of profitability on earnings management, institutional ownership can moderate the effect of leverage on earnings management. Keywords: Operating Cash Flow; Profitability; Leverage; Profit Management; Institutional Ownership

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