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Financial Performance and Share Price of State-Owned Banks Entis Sutisna; Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.719

Abstract

This study aims to examine the impact of the financial performance of state-owned banks (BUMN) on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The population under investigation comprised all state-owned banks publicly traded on the Indonesia Stock Exchange from 2017 to 2022, amounting to 5 banks. The employed sample approach is purposive sampling. The research utilizes secondary data from annual reports and financial reports of state-owned banking businesses (BUMN) that have undergone an initial public offering and are now listed on the Indonesia Stock Exchange between 2017 and 2022. The data in this study will undergo multiple stages of testing, including descriptive statistical tests and classical assumption tests such as normality, multicollinearity, and heteroscedasticity. Additionally, all hypotheses will be tested using the coefficient of determination test, partial test (t test), and simultaneous test (f test). The findings indicated a strong and statistically significant correlation between the Return on Assets variable and stock prices of state-owned banking institutions listed on the IDX from 2017 to 2022. The Return on Equity variable exhibits a noteworthy and adverse impact on stock prices in state-owned banking institutions listed on the IDX for 2017-2022. The Loan deposit ratio variable shows a statistically insignificant negative impact on stock prices in state-owned banking institutions listed on the IDX from 2017 to 2022.
Modern Approaches in Accounting Education: A Literature Review Yaya Sonjaya; Muh Yamin Noch; Entis Sutisna
Vifada Journal of Education Vol. 2 No. 2 (2024): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/6648ny41

Abstract

This study explores modern approaches in accounting education, focusing on active learning techniques, technological integration, and soft skills development to better prepare students for professional demands. This study uses a qualitative literature review to analyze academic articles, journals, and books from the last two decades. The literature covers active learning, data analytics, blockchain technology, and essential soft skills in accounting education. The thematic analysis identifies key trends, innovations, and gaps in educational practices. Active learning techniques, such as case-based learning, simulations, and problem-based learning, enhance students' critical thinking, problem-solving, and decision-making skills. Technological integration, especially in data analytics and blockchain, equips students with modern skills. Developing communication, teamwork, and ethical reasoning skills is crucial for success. The study provides actionable recommendations for aligning curricula with professional requirements. This research highlights the transformative potential of modern educational approaches in accounting, emphasizing continuous innovation and adaptation. The comprehensive synthesis offers insights for curriculum development and pedagogical strategies. However, further empirical research, particularly longitudinal studies, is needed to assess the long-term impact of these approaches on graduates' success and to explore diverse educational contexts globally.
Public Sector Innovations and Economic Stability: A Literature Review Muh Yamin Noch; Yaya Sonjaya; Entis Sutisna
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/er6jsy03

Abstract

This literature review investigates the relationship between public sector innovations and economic stability, focusing on initiatives in public financial management, digital governance, and policy innovations. Utilizing a qualitative research design, it synthesizes insights from existing scholarly works to identify key innovations such as performance-based budgeting, accrual accounting, and e-government, which enhance efficiency, transparency, and accountability in governance. The findings reveal that these innovations significantly contribute to economic stability by optimizing resource allocation, reducing fiscal risks, and fostering sustainable growth. However, implementing such innovations faces challenges, including bureaucratic resistance, political constraints, and organizational inertia. Overcoming these obstacles requires proactive strategies such as capacity building, fostering collaboration, and incentivizing innovation within the public sector. The discussion emphasizes the importance of aligning innovation strategies with broader economic goals, leveraging evidence-based decision-making, and fostering public-private partnerships to enhance the effectiveness of innovations. The implications suggest that governments must adopt a strategic, coordinated approach to fully leverage public sector innovations for long-term economic stability and societal advancement, thereby ensuring resilience and prosperity.