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All Journal Journal of Economics and Business UBS Jurnal Indonesia Sosial Teknologi Jurnal Ekonomi, Teknologi dan Bisnis Blantika : Multidisciplinary Journal
Muhammad Asril Maulana
Politeknik Siber Cerdika Internasional
Astronomy Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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The Effect of Good Corporate Governance (GCG) and Bank Size on Financial Performance with Non-Performing Financing (NPF) as a Moderating Variable in Islamic Banking in 2019-2023 Muhammad Asril Maulana; Agil Krisna Rivanda; Galih Nugraha
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 2 (2025): JETBIS : Journal of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i2.178

Abstract

The growth of the Islamic banking industry in Indonesia shows a significant increase, which triggers competition between Islamic banks and conventional banks. In this context, Good Corporate Governance (GCG) and bank size play an important role in influencing financial performance, as measured by Return on Assets (ROA). This study aims to analyze the effect of GCG and bank size on financial performance with Non-Performing Financing (NPF) as a moderating variable. This study uses data from 10 Islamic banks registered with OJK during the 2019-2023 period, using purposive sampling method. The data were analyzed using panel regression and Moderated Regression Analysis (MRA) to test the proposed hypothesis. The results showed that GCG and bank size have a positive and significant effect on ROA. However, NPF is not able to moderate the effect of GCG and bank size on ROA. This finding confirms the importance of good GCG implementation and effective risk management in improving the financial performance of Islamic banks. Although NPF does not moderate the relationship between GCG and bank size on ROA, risk management is key in maintaining good financial performance. An increase in the number of independent commissioners is expected to support better company conditions. This study concluded that GCG and bank size have a significant influence on the financial performance of Islamic banks. To improve financial performance, it is important for Islamic banks to optimize the implementation of GCG and manage financing risks well. Future research is recommended to expand the number of samples and variables studied in order to obtain more accurate and comprehensive results.
Utilization of Digitalization on the Quality Of Administrative Services in Karang Wangi Village, Cirebon Riyan, Ade Bani; Maulana, Muhammad Asril; Kholipah, Siti Ainul; Janah, Hanah Wardatul; Ruaesih, Endang
Jurnal Indonesia Sosial Teknologi Vol. 6 No. 5 (2025): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v6i5.9059

Abstract

This study examines the impact of digitization on the quality of administrative services in Karangwangi Village, Cirebon, amidst the government’s smart village initiative aimed at improving public service efficiency and village governance. The research aims to analyze community satisfaction, identify challenges in digitalization implementation, and provide strategic recommendations for enhancement. Employing a qualitative case study approach, data were collected through in-depth interviews with village officials and residents, direct observations of digital service usage, and review of relevant documents. Findings reveal that while digitization has positively influenced service speed and transparency, significant obstacles remain, including limited digital literacy among residents, inadequate technological infrastructure, and insufficient training for village officials. Community satisfaction with digital services is generally high, yet access and information transparency need improvement. The study concludes that to maximize the benefits of digital administration, efforts must focus on enhancing infrastructure, expanding training programs for officials and residents, and increasing socialization about digital services. This research offers valuable insights for policy makers and village governments seeking to optimize digital transformation in rural public services and supports broader efforts to modernize administrative functions at the village level.
Pengaruh Moralitas Individu, Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Kecurangan pada Perum Bulog Kota Bandung Maulana, Muhammad Asril; Rivanda, Agil Krisna; Abirukmana, Rizki Pratama; Dwiastuti, Shella Salsabila
Blantika: Multidisciplinary Journal Vol. 3 No. 8 (2025): Special Issue
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v3i8.395

Abstract

Penelitian ini dilatarbelakangi oleh tingginya kasus kecurangan (fraud) di Perum Bulog Kota Bandung, yang menimbulkan kerugian finansial signifikan bagi negara. Kecurangan tersebut meliputi penyalahgunaan aset, korupsi, dan penipuan laporan keuangan. Tujuan penelitian ini adalah untuk menganalisis pengaruh moralitas individu, pengendalian internal dan whistleblowing system terhadap pencegahan kecurangan pada Perum Bulog Kota Bandung. Populasi dalam penelitian ini diambil dari karyawan internal Perum Bulog Kota Bandung dengan total sebanyak 45 responden . Teknik pengambilan sampel data dalam penelitian ini menggunakan probability sampling dengan metode simple random sampling sebanyak 31 responden. Jenis pengumpulan data dalam penelitian ini berasal dari data primer yang diperoleh melalui kuesioner yang disebarkan kepada karyawan internal Perum Bulog Kota Bandung. Metode analisis yang digunakan dalam penelitian ini adalah analisis multivariat dengan pendekatan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa moralitas individu, pengendalian internal dan whistleblowing system berpengaruh signifikan terhadap pencegahan kecurangan pada Perum Bulog Kota Bandung. Dengan demikian semakin tinggi tingkat moralitas individu, semakin kuat pengendalian internal, dan semakin efektif whistleblowing system, maka akan semakin tinggi efektivitas pencegahan kecurangan.
The Effect of Good Corporate Governance (GCG) and Bank Size on Financial Performance with Non-Performing Financing (NPF) as a Moderating Variable in Islamic Banking in 2019-2023 Maulana, Muhammad Asril; Rivanda, Agil Krisna; Nugraha , Galih
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 2 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i2.178

Abstract

The growth of the Islamic banking industry in Indonesia shows a significant increase, which triggers competition between Islamic banks and conventional banks. In this context, Good Corporate Governance (GCG) and bank size play an important role in influencing financial performance, as measured by Return on Assets (ROA). This study aims to analyze the effect of GCG and bank size on financial performance with Non-Performing Financing (NPF) as a moderating variable. This study uses data from 10 Islamic banks registered with OJK during the 2019-2023 period, using purposive sampling method. The data were analyzed using panel regression and Moderated Regression Analysis (MRA) to test the proposed hypothesis. The results showed that GCG and bank size have a positive and significant effect on ROA. However, NPF is not able to moderate the effect of GCG and bank size on ROA. This finding confirms the importance of good GCG implementation and effective risk management in improving the financial performance of Islamic banks. Although NPF does not moderate the relationship between GCG and bank size on ROA, risk management is key in maintaining good financial performance. An increase in the number of independent commissioners is expected to support better company conditions. This study concluded that GCG and bank size have a significant influence on the financial performance of Islamic banks. To improve financial performance, it is important for Islamic banks to optimize the implementation of GCG and manage financing risks well. Future research is recommended to expand the number of samples and variables studied in order to obtain more accurate and comprehensive results.
Perancangan Prototipe Sistem Informasi Akuntansi Berbasis Web Untuk Implementasi Sak Ep Pada Koperasi Syariah Nurul Amal Bandung Maulana, Muhammad Asril; Adi Sahputra, Eko Siswo; Ahmad Baihaqi, Egi; Bagus Saputra , Andika
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/hwqa7489

Abstract

Cooperatives in Indonesia play a strategic role in national economic development, particularly in promoting rural economic growth and job creation. However, many cooperatives still face serious challenges in terms of governance, transparency, and financial accountability. Based on 2024 data, around 40% of the 131,617 cooperatives in Indonesia are inactive or face administrative and financial problems. These issues highlight the importance of implementing financial reporting systems that comply with applicable accounting standards. Since the issuance of the Regulation of the Minister of Cooperatives and SMEs No. 2 of 2024, all cooperatives are required to prepare financial statements based on the Financial Accounting Standards for Private Entities (SAK EP) starting January 1, 2025. This study aims to design a web-based Accounting Information System (AIS) prototype to support the implementation of SAK EP at Koperasi Syariah Nurul Amal Bandung. The research employs the System Development Life Cycle (SDLC) approach using the Waterfall model, consisting of the stages of requirement analysis, system design, implementation, and testing. The results of this study produce a web-based AIS prototype consisting of transaction, general journal, ledger, and financial report modules in accordance with the SAK EP format. The implementation of this prototype is expected to improve the efficiency, transparency, and financial accountability of cooperatives, thereby supporting good governance in line with sharia principles and the latest accounting standards.
Co-Authors Abirukmana, Rizki Pratama Agil Krisna Rivanda Ahmad Baihaqi, Egi Bagus Saputra , Andika Dwiastuti, Shella Salsabila Eko Siswo Adi Sahputra Galih Nugraha Janah, Hanah Wardatul Kholipah, Siti Ainul Rivanda, Agil Krisna Riyan, Ade Bani Ruaesih, Endang