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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.
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.
Analysis Of Internal Factors And External Factors On Asset Growth (Bus And UUS) In Indonesia For The Period 2008-2015 Muhammad Asril Maulana
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 11 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i11.777

Abstract

The growth of Islamic banking assets is one of the indicators of Islamic banking development. The total assets of Islamic banking are used to calculate the market share of Islamic banking. In recent years, Islamic banking has experienced a slowdown in asset growth. This study aims to determine the influence of internal factors represented by financing growth, growth of Third Party Funds (DPK), and Non-Performing Financing (NPF) levels, as well as external factors represented by the Rupiah/USD Exchange Rate on the growth of assets of Sharia Commercial Banks (BUS) and Sharia Business Units (UUS) in Indonesia in the 2008-2015 period. The research model used was multiple linear regression analysis using the SPSS 18.0 analysis tool, and classical assumption testing was carried out on the estimated model. To determine the effect, simultaneously used f test (f-test), while to determine the effect, partially used t-test (t-test). The results of this study show that financing growth, Third Party Fund (DPK) growth, Non-Performing Financing (NPF) rate and Rupiah/USD Exchange Rate have a significant effect on asset growth simultaneously. Of the four independent variables, when tested partially, it turns out that only three variables have a significant effect on asset growth, namely the variable of financing growth and the growth of Third Party Funds (DPK), which has a significant positive effect, and the level of Non-Performing Financing (NPF) which has a significant negative effect, while the variable of the Rupiah / USD Exchange Rate has an insignificant effect on asset growth
Co-Authors Abirukmana, Rizki Pratama Agil Krisna Rivanda Ahmad Baihaqi, Egi Bagus Saputra , Andika Dwiastuti, Shella Salsabila Eko Siswo Adi Sahputra Galih Nugraha Rivanda, Agil Krisna