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All Journal International Journal Management and Economic (IJME) International Journal Multidisciplinary Science
Rini Dwiastutiningsih
Gunadarma University
Humanities Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE GOVERNMENTS OF THE CITY OF BEKASI AND THE CITY OF SURABAYA BEFORE AND AFTER COVID-19 Tommy Kuncara; Pargomgoman; Rini Dwiastutiningsih
International Journal Management and Economic Vol. 3 No. 2 (2024): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v3i2.1531

Abstract

The aim of this research is to analyze the comparative financial performance of two institutions government in the four main financial years, namely 2019, 2020, 2021 and 2022. This analysis is to understand how the pandemic has impacted several aspects of financial performance, such as income, budget expenditure, deficit, etc. This study uses a descriptive quantitative method by observing a number of financial ratios, including the independence ratio, effectiveness and efficiency ratio, activity ratio and growth ratio. Bekasi City's financial performance is more stable after the pandemic with a maintained surplus and an optimal ratio of independence, effectiveness and shopping activities. While Surabaya is very independent and fantastic in terms of income & expenditure, its spending activity ratio is inferior to Bekasi and experiences large deficits every year. Therefore, this research has an important objective to identify significant changes in the APBD of these two cities before and after the COVID-19 Pandemic, as well as to explore the factors that contributed to these changes, so that they can make a positive contribution in maintaining regional financial stability and supporting efforts for sustainable economic recovery.
ANALYSIS OF BANK HEALTH LEVELS USING THE RGEC METHOD AT PT BANK PERMATA TBK Tommy Kuncara; Rini Dwiastutiningsih
International Journal Multidisciplinary Science Vol. 2 No. 3 (2023): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v2i3.1134

Abstract

This research aims to find out the health level of Bank Permata. The type of research used is descriptive research with a quantitative approach. The variables used are Risk Profile which is measured by the NPL and LDR ratio, Good Corporate Governance (GCG) which is measured through self-assessment results, Earnings which is measured through the ROA ratio, and Capital which is measured through the CAR ratio. PT Bank Permata was included in composite rating category 1, which reflects the bank's very healthy condition, so it is considered very capable of facing significant negative influences from changes in business conditions and other external factors. Calculations based on the risk profile using the NPL and LDR ratios show a healthy category. The Good Corporate Governance (GCG) assessment is included in the very healthy category. Earnings assessment using the ROA ratio is stated in the quite healthy category. And for the assessment based on Capital using the CAR ratio, it is stated in the very healthy category.
ANALYSIS OF WEST JAVA PROVINCE GOVERNMENT REGIONAL REVENUE BUDGET REALIZATION DURING THE PANDEMIC AND AFTER THE PANDEMIC 2020-2023 Tommy Kuncara; Rini Dwiastutiningsih; Poso Nugroho; Bayu Nurdiansyah
International Journal Multidisciplinary Science Vol. 3 No. 3 (2024): October: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i3.1892

Abstract

The aim of this research is to analyze the Regional Revenue and Expenditure Budget (APBD) of the West Java Provincial Government during the COVID-19 pandemic period and after the pandemic, namely 2020, 2021, 2022 and 2023. This analysis is to understand how the pandemic affects regional financial management and strategies -the strategy implemented by the West Java Provincial Government in facing global economic challenges. This study uses descriptive quantitative methods with secondary data analysis obtained from the financial reports of the West Java Provincial Government. The data analyzed includes the ratio of independence, effectiveness and efficiency. This research also involves comparing financial ratios from year to year to identify patterns of change and the factors that influence them. This research aims to understand how the pandemic has an impact on income, budget expenditure and the deficit of West Java Province in the 2020-2023 period. It is hoped that the results of this research can be a reference for local governments in adopting effective policies to maintain financial stability and support sustainable economic recovery.
ECONOMIC UNCERTAINTY AND AUDITORS’ PROFESSIONAL SKEPTICISM: AN EMPIRICAL STUDY AMIDST GLOBAL VOLATILITY Tommy Kuncara; Rini Dwiastutiningsih
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.2160

Abstract

In times of economic instability, auditors face increasing challenges in maintaining professional judgment and audit quality. This study investigates the relationship between perceived economic uncertainty and auditors’ professional skepticism, while also examining the moderating role of self-efficacy and the mediating role of client pressure. Using a quantitative approach, survey data were collected from 100 external auditors across public accounting firms in Indonesia. The results of regression analysis reveal that higher perceived economic uncertainty significantly reduces the level of professional skepticism. Additionally, client pressure was found to negatively impact skepticism, while self-efficacy exhibited a strong positive effect, acting as a buffer against external pressures. These findings suggest that both environmental and individual-level factors influence auditor behavior during uncertain economic conditions. This study contributes to the behavioral auditing literature by incorporating macroeconomic perceptions into the audit judgment framework and offers practical implications for audit firms and regulators to strengthen auditor resilience and objectivity under pressure.
Co-Authors Bayu Nurdiansyah Pargomgoman Poso Nugroho Tommy Kuncara