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Banking Clustering Study Based On Fuzzy C-mean and Fuzzy Gustafson Kessel Kartika Ayu KINANTI; Hari SUKARNO; Elok Sri UTAMI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i1.58

Abstract

The banking sector as one of the economic drivers plays an important role in society. Over time, bank operations did not only raise funds from the public but were more complex. The development of the banking industry can be seen from the number of banks in Indonesia that have spurred the level of competition. Of course, the bank must pay attention to its health. The use of bank soundness level parameters or RGEC combined with clusters is interesting to study. By using the cluster method, banks can be classified based on the parameters of their health level. This study aims to analyze the RGEC-based bank grouping classification generated by the Fuzzy C-Means and Fuzzy Gustafson Kessel clustering analysis using financial ratio data on 80 conventional banks in Indonesia. The software used in this study is Matlab r2015b. The results showed that the FCM clustering had a smaller standard deviation than FGK so that the first cluster in the FCM showed that the banks were in good condition compared to the other clusters even though the overall condition of banks in Indonesia was good when viewed from their financial performance.
Is the Phenomena of the Increase in Restaurants and Cafes in Lumajang is Directly Compared to Restaurant Tax Acquisition? Kartika Ayu Kinanti; Moh. Hudi Setyobakti; Yulian Ade Chandra
Innovation Business Management and Accounting Journal Vol. 2 No. 2 (2023): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i2.41

Abstract

This study aims to identify the extent to which the phenomenon of increasing restaurants and cafes in Lumajang has an impact on restaurant tax revenues. This research is a survey research with an interview method conducted with BPRD Lumajang and Restaurant/Cafe Owners who will be used as research samples where information or data is collected in a short time with several stages, namely determining interview questions, then the collected data will be identified and analyzed real-time. time. This research was carried out as an effort to optimize regional income through the local tax sector. The results of this study can be used as one illustration that in fact Lumajang still needs local tax socialization because the level of understanding and knowledge is lacking resulting in several potential taxes that should be able to increase regional income never reporting their tax obligations.
Research Trend of Moral Hazard in Banking Industry Firdaus Al Maidah; Kartika Ayu Kinanti; Yulian Ade Chandra
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1029

Abstract

Academic journals provide an important forum for the global academic community to interact and develop knowledge on the topic of moral hazard in the banking industry. Reviewing papers published between 2012 and 2023 can help academics acquire full knowledge of how this important topic has evolved over time and indicate new topics for additional discovery and investigation. The previous publications were assessed based on the annual number of articles published, author contributions, and research focus in their studies using a systematic analysis of a two-stage literature review. According to the review on moral hazard in the banking industry from 2012 to 2023, this research highlights the importance of conducting a comprehensive literature review due to the decline in published papers. It also examines the distribution of publications across various journals and explores a diverse range of topics within the field. The results highlight the significance of efficient risk management, regulatory supervision, and proper allocation of financial resources for maintaining a secure and sustainable financial system. Additional studies in these areas can enhance our knowledge and provide valuable insights to policymakers and professionals aiming to foster financial stability and promote responsible business practices.
Integrating Financial Literacy Aspects in Small And Medium Enterprise Capital Budgeting Kartika Ayu Kinanti; Ayu Nareswari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3584

Abstract

This research investigates the significant role of financial literacy in the context of capital budgeting in Micro, Small, and Medium Enterprises (MSMEs). The study focuses on the challenges faced by MSMEs in effectively managing their capital budgets, as well as the potential benefits of integrating financial literacy into their budgeting strategies. Through a comprehensive review of existing literature and case studies, this research emphasizes the importance of providing MSME owners and managers with the financial knowledge and skills necessary to make informed decisions regarding their capital investments. The study highlights various techniques and approaches to enhance financial literacy among MSMEs, emphasizing the importance of understanding financial concepts, risk assessment, and the use of appropriate budgeting tools. Furthermore, this research examines the impact of increased financial literacy on the overall financial health and sustainability of MSMEs. The research findings indicate that enhanced financial literacy can lead to more efficient capital budgeting practices, better risk management, and improved long-term growth prospects for MSMEs. This research contributes to the ongoing discourse on the role of financial literacy, capital budgeting, and the development of MSMEs, providing valuable insights for decision-makers, practitioners, and stakeholders striving to create an enabling environment for the growth of small and medium enterprises in the global economy.  
The Role of Receivables Cash and Dividends in Stock Investment on the Indonesia Stock Exchange Yulian Ade Chandra; Kartika Ayu Kinanti; Moh. Hudi Setyobakti
International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i2.1144

Abstract

Investment plays an important role in a country's economy. How companies controlled by majority shareholders can establish a relationship of mutual need and mutual benefit with retail investors. Dividends can be a bridge for fair and proportional profit sharing. The ratio of receivables to cash and Dividend Per Share is important to be further investigated using statistical tests. The ratio of receivables to cash is a novelty in financial management research. If the ratio of receivables to cash is too high, it will create the potential for high dependence of the company on the collective receivables in the future to finance its operations. This article was created with the aim of gaining a strong understanding of the ratio of accounts receivable to cash and Dividend Per Share (DPS) and its relation to sharia-indexed stock prices. The method used in writing this article is descriptive qualitative method. Based on empirical studies and also analysis in the discussion, it shows that Dividend Per Share (DPS) has a large and crucial role in making decisions on stock buying and selling transactions made by investors. This can be interpreted that theoretically, Dividend Per Share (DPS) affects stock prices.
TANTANGAN PERTUMBUHAN KREDIT DI ERA NEW NORMAL: ANALISIS PERILAKU BANK KONVENSIONAL DAN SYARIAH PASCA COVID-19 Maidah, Firdaus Al; Chandra, Yulian Ade; Kinanti, Kartika Ayu; Suyono, Aji Prasetyo
Jurnal Ilmu Manajemen (JIMMU) Vol. 9 No. 1 (2024)
Publisher : Magister Manajemen Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jimmu.v9i1.22012

Abstract

Penelitian ini bertujuan untuk mengisi kesenjangan dalam pemahaman tentang perilaku bank umum konvensional dan syariah di Indonesia selama krisis COVID-19, terutama dalam periode setelah penerapan protokol new normal oleh pemerintah Indonesia. Penelitian ini mengkaji dampak jenis operasi (konvensional atau syariah) pada pertumbuhan kredit bank umum di Indonesia selama periode new normal yang disebabkan oleh COVID-19. Data panel triwulanan dari 54 bank umum (42 konvensional dan 12 syariah) digunakan dari kuartal kedua 2020 hingga kuartal keempat 2022. Hasil analisis menunjukkan bahwa bank umum konvensional memiliki pertumbuhan kredit lebih tinggi dibandingkan bank umum syariah. Pengaruh positif terhadap pertumbuhan kredit terlihat dari ukuran aset dan tingkat modal, terutama di bank konvensional. Jenis operasi bank, profitabilitas dan resiko kredit tidak memiliki pengaruh yang signifikan pada pertumbuhan kredit. Temuan ini memberikan dasar bagi rekomendasi kebijakan, seperti fokus pada bank konvensional untuk pertumbuhan kredit yang berkelanjutan, serta perhatian pada profitabilitas dan efisiensi operasional di bank syariah. This study aims to fill the gap in understanding of the behavior of conventional and Islamic banks in Indonesia during the COVID-19 crisis, especially in the period following the implementation of new normal protocols by the Indonesian government. This study examines the impact of operating type (conventional or Islamic) on commercial bank credit growth in Indonesia during the new normal period caused by COVID-19. Quarterly panel data from 54 commercial banks (42 conventional and 12 Islamic) were used from the second quarter of 2020 to the fourth quarter of 2022. The analysis results indicate that conventional commercial banks exhibit higher credit growth compared to Islamic commercial banks. The positive impact on credit growth is evident from the asset size and capital levels, particularly in conventional banks. The type of bank operations, profitability, and credit risk do not have a significant influence on credit growth. These findings provide the basis for policy recommendations, such as a focus on conventional banks for sustainable credit growth, as well as attention to profitability and operational efficiency in Islamic banks.
Re-evaluating the Quality of Public Services in Malang City: A Comparative Analysis of Taxpayer Satisfaction Lestari, Vita Dwi; Kinanti, Kartika Ayu; Afrilia, Nur Khusmiyah
PANGRIPTA Vol. 7 No. 2 (2024): Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan
Publisher : Badan Perencanaan Pembangunan Kota Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58411/rrc09m19

Abstract

This study aims to re-evaluate the quality of public services provided to hotel and restaurant taxpayers in Malang City. Using comparative analysis, this study examines the differences between perceived and expected service quality by taxpayers. Data were collected through a questionnaire survey involving 100 hotel taxpayers and 95 restaurant taxpayers. The survey measured five dimensions of service quality, namely reliability, responsiveness, certainty, empathy, and physical evidence. The results showed that although the majority of service users were satisfied with the quality of service received, there was a significant gap between taxpayers' expectations and perceptions, especially in terms of speed of service and transparency of information. These findings highlight the importance of innovation and the application of digital technology to improve the efficiency and effectiveness of public services, as well as the need to simplify administrative procedures. This study provides strategic recommendations for local governments, especially the Malang City Regional Tax Service Agency (BPPD), to improve service quality through digitalization, improving information systems, and increasing staff capacity. This study also underlines the importance of better communication with the public and developing policies that support transparency and accountability in the delivery of public services.
Kreatif dengan AI: Tingkatkan Literasi dan Kepatuhan Pajak Kinanti, Kartika Ayu; Chandra, Yulian Ade; Suyono, Aji Prasetyo
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.15

Abstract

Pengabdian ini bertujuan untuk merancang kampanye pajak yang efektif dengan memanfaatkan kreativitas dan pengunaan teknologi AI dengan bijak sebagai alat untuk meningkatkan literasi dan kepatuhan pajak dengan melibatkan mahasiswa sebagai generasi pajak. Jenis pengabdian yang digunakan adalah pembuatan komik pajak pusat maupun daerah sehingga secara kreatif dapat membantu mempermudah anak muda dalam menambah dan memahami literasi pajak. Metode yang dilakukan adalah tahap pemberian materi secara tatap muka dalam kelas, perencanaan pembuatan komik, pelaksanaan pembuatan komik dan evaluasi berupa penilaian akhir. Hasil pembuatan komik menunjukkan bahwa mahasiswa mampu mengesplorasi kreativitasnya dengan bantuan teknologi AI dan lebih bijak dalam menggunakan AI, terbukti literasi pajak dalam bentuk komik tersampaikan dengan baik dan menarik. Keterbatasan dari kegiatan ini adalah komik yang dihasilkan masih belum terpublikasi di media sosial sehingga belum tersampaikan secara luas, saran kedepannya komik dapat terpublikasi di media sosial sehingga mampu dibaca oleh masyarakat.
INVESTMENT OPPORTUNITIES: MEASURING THE POTENTIAL OF ISLAMIC COOPERATIVES AND VILLAGE-OWNED ENTERPRISES Chandra, Yulian Ade; Suyono, Aji Preasetyo; Ayu Kinanti , Kartika
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.176

Abstract

Indonesia is currently developing a variety of creative economies. The great potential in the Indonesian economy that still needs to be optimized is Village-Owned Enterprises (BUMDes) and Sharia Cooperatives. Besides. This is because Indonesia has 83,971 villages by 2023, a high Muslim population, the average age of the population is productive age, the culture of Indonesian citizens who live socially, the need for high capital sources and the need for micro-investment is still high. This research was conducted to obtain a clear picture of the potential of Islamic cooperatives and BUMDes in Indonesia. The method used in this research is descriptive quantitative method. The data used to examine Islamic cooperatives is sourced from the Financial Services Authority accompanied by case studies. While BUMDes data uses a sample of 632 BUMDes spread throughout Indonesia. The results of this study show that the growth of Islamic cooperatives is visible in terms of assets, market share and turnover. On the other hand, the level of Islamic financial literacy in Indonesian society is also growing rapidly. In addition to sharia cooperatives, BUMdes also have great potential. The development of BUMDes can be measured from the growth of BUMDes' turnover value. Some BUMDes have a turnover of up to tens of billions of rupiah. For the community and government, investing or cooperating in the sharia cooperative and BUMDes sectors is a wise decision. This is because such decisions can provide future profit opportunities while creating a large domino effect for the community and the country.
The Effect of Profitability and Liquidity on the Value of Infrastructure Sector Companies on the Indonesia Stock Exchange for the 2014-2023 Period Suyono, Aji Prasetyo; Chandra, Yulian Ade; Kinanti, Kartika Ayu
Jurnal Ilmu Manajemen Advantage Vol. 8 No. 2 (2024): Desember 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/adv.v8i2.1377

Abstract

The impact of infrastructure development over the past ten years should have begun to be felt by the community, which is expected to increase company profits and attract investors to make investments. This study aims to determine investment opportunities for companies listed on the Stock Exchange of Indonesia. The data to be processed is ratio data consisting of ROE, Cash Ratio, and Value Ratio from five infrastructure sector companies that are at least one decade old and are included in the Main Board category, namely issuers that are large companies and have a good financial track record. The research methodology is quantitative and makes use of SEM PLS. The study's findings indicate that although the profitability ratio and profitability ratio have increased, this only has a small effect on the Company's Valuation. Therefore, investors should not only focus on paying attention to the company's financial ratios, but also need to pay attention to its business strategy in the future.