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All Journal Jurnal Manajemen Pelayanan Publik AdBispreneur JURISMA: Jurnal Riset Bisnis & Manajemen Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Terapan Manajemen dan Bisnis International Journal of Economics and Management Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JANE (Jurnal Administrasi Negara)
R. Ratna Meisa Dai, R. Ratna Meisa
Universitas Padjadjaran
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Transportation

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Analisis Efisiensi Anggaran Penyertaan Modal Daerah (PMD) Pada BUMD Provinsi DKI Jakarta Ariana Salsabila Haruni; Ratna Meisa Dai
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.798

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat efisiensi anggaran Penyertaan Modal Daerah (PMD) pada Badan Usaha Milik Daerah (BUMD) di Provinsi DKI Jakarta selama periode 2020 hingga 2023. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode purposive sampling dan teknik analisis rasio efisiensi yang membandingkan antara realisasi anggaran dan target capaian program. Hasil penelitian menunjukkan bahwa sebagian besar program yang didanai melalui PMD berhasil mencapai target kinerja, namun realisasi anggarannya belum sepenuhnya efisien. Sebanyak 60% program menunjukkan nilai efisiensi di atas 100%, yang mengindikasikan adanya overbudgeting dan ketidaktepatan perencanaan anggaran. Temuan ini menunjukkan perlunya perbaikan dalam proses perencanaan dan pengelolaan anggaran PMD, termasuk dalam aspek monitoring dan evaluasi. Penelitian ini memberikan kontribusi dalam mengidentifikasi kelemahan sistem penganggaran daerah serta memberikan rekomendasi untuk meningkatkan efektivitas investasi daerah melalui PMD.
The Effect of Green Credit and Credit Risk on Firm Value with Profitability as Mediating Variable: a Study on Members of the Indonesia Sustainable Finance Initiative (IKBI) during Period of 2019-2024 Reva Novianti; Ratna Meisa Dai; Zaenal Muttaqin
JURISMA : Jurnal Riset Bisnis & Manajemen Vol. 16 No. 1: April 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v16i1.18621

Abstract

This study examines the effect of Green Credit and Credit Risk on Firm Value with Profitability as a mediating variable in 11 IKBI member banks during the 2019–2024 period (66 observations). The research employs panel data regression, path analysis, and the Sobel test to evaluate mediation. The results indicate that green credit has a positive and significant effect on profitability, while credit risk has a negative and significant effect on profitability. However, neither variable has a significant effect on firm value. Profitability is found to have a positive and significant influence on firm value and is able to mediate the effect of credit risk on firm value, but not the effect of green credit. These findings highlight the crucial role of profitability in shaping investor perceptions and enhancing firm value. Keywords: Green Credit; Credit Risk; Profitability; Firm’s Value; IKBI
Co-Authors Ahmad Nur Fauzi  Ariana Salsabila Haruni Aulia, Muhammad Dzaki Bambang Hermanto Candradewini Candradewini Deasy Silvya Sari Deasy Sylvia Sari Enceng Sakti Alamsyah Hery Herawan Marsa Khalida Nurahmi, Marsa Khalida Nasyika Fitriarifahrul Sholiha Nurul Mardhiah Sitio* Raden Marsha Aulia Hakim Reva Novianti Ria Arifianti Santi, Erlina Suryanto Suryanto Yani Kusmiati Yulianti Hasanah Zaenal Muttaqin