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All Journal Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak JIMEK
Morina Barus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Manajemen Risiko Terhadap Risiko Kredit Macet Pada Produk Konsumer & Ritel PT. Bank Pembangunan Daerah Jawa Barat Dan Banten (Kantor Cabang Khusus Jakarta) Tahun 2020-2022 Tabah Prasetyo; Eka Budi Yulianti; Morina Barus
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1664

Abstract

This study aims to analyze the Implementation of Risk Management Against Bad Credit Risk in Consumer & Retail Products of PT. Bank Pembangunan Daerah Jawa Barat and Banten Tbk (2020-2022 with a Descriptive approach. The data collection technique used in this research is documentation technique. through the collection of information sourced from financial reports from 2020 to 2022 at PT. Regional Development Bank of West Java and Banten. Based on this analysis, it can be seen that PT. Regional Development Bank of West Java and Banten controls risks, among others, by increasing capital, maintaining stability between lending and bad debts, and technical mitigation of lending risks. PT Bank Pembangunan Daerah Jawa Barat and Banten has approved a Risk Management policy which includes a Risk Management strategy and framework that is determined in accordance with the level of risk to be taken (risk appetite) and risk tolerance of the Bank. Non Performing Loan (NPL) at PT Bank Pembangunan Daerah Jawa Barat and Banten from 2020 to 2022 on average has decreased. Overall, the NPL of PT Bank Pembangunan Daerah Jawa Barat and Banten can still be categorized into the condition of a bank that has a healthy Non Performing Loan (NPL), which does not exceed 5% in accordance with Bank Indonesia. This is because the implementation of risk management that is applied has been running in accordance with the provisions so as to minimize the risk of non-performing loans so that PT. Bank Pembangunan Daerah Jawa Barat and Banten can continue to maintain its status as a healthy bank.
Pengaruh Return On Equity (ROE), Struktur Aktiva, dan Current Ratio (CR) terhadap Struktur Modal Pada PT. Mayora Indah, Tbk Tahun 2015 – 2023 Shela Julien Septin; Eka Budi Yulianti; Morina Barus
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1547

Abstract

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.
Pengaruh Partisipasi Anggaran, Akuntansi PertanggungJawaban, dan Kepemimpinan terhadap Kinerja Manajerial : Studi Kasus Pada Bank Jakarta Destiani Andini Syafitri; Wati Rosmawati; Morina Barus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.10125

Abstract

This study aims to analyze the influence of budget participation, responsibility accounting, and leadership on managerial performance at Bank Jakarta. Performance is an important factor for continuous improvement and innovation, to measure capabilities, achievements and obstacles in the process of resource utilization, and to achieve appropriate and optimal goals. There are several factors that have the potential to influence managerial performance, namely budget participation, responsibility accounting, and leadership. Where budget participation provides an active role to managers in the company's budget preparation process that can increase managers' understanding of organizational goals, increase motivation, and improve managerial performance. Then, responsibility accounting can measure and control performance based on the responsibilities of each section, thus encouraging managers to act more responsibly towards achieving organizational goals, and can increase work motivation and transparency in performance evaluation. Meanwhile, leadership, where leadership style can shape manager behavior and performance. Participative and supportive leaders can strengthen manager involvement in decision-making and increase loyalty to the organization. This research is a quantitative study. The data collection technique used a questionnaire with a sample of 32 respondents. The collected data was processed for testing using SPSS Version 31. The results of the partial test (t-test) showed that responsibility accounting had a positive and significant effect on managerial performance. Meanwhile, budgetary participation and leadership had no effect on managerial performance. The results of the simultaneous test (f-test) showed that budgetary participation, responsibility accounting, and leadership had an effect on managerial performance.
Pengaruh Sistem Informasi Akuntansi Dan Kompetensi Pengguna Terhadap Kualitas Laporan Keuangan Rumah Sakit Kanker Dharmai Viona Argaretha; Sairun Simanullang; Morina Barus
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7500

Abstract

This research aims to investigate the impact of Accounting Information Systems and User Skills on the Quality of Financial Statements at Dharmais Cancer Hospital. It is crucial for hospitals to ensure strong management of all their activities, especially in regards to financial reporting. A quantitative research approach was adopted, using surveys to gather data. Fifty individuals submitted data using a questionnaire that has been proven to be reliable and valid. The evaluation included traditional assumption checks and multiple linear regression analyses, conducted using SPSS software. The results indicate that the Accounting Information System and User Competency do not have a significant impact on the Quality of Financial Reporting when evaluated separately. However, when considered collectively, both independent variables have a significant impact on the Quality of Financial Reporting, reflected by an R-squared value of 0. This indicates that the Accounting Information System and User Competency together represent 43. 9% of the variations in the Quality of Financial Statements. The leftover 56. One percent of the variation is influenced by additional factors that are not considered in this analysis. After considering the count of independent variables, the Adjusted R-squared value is 0. The number 415 indicates that the regression model sufficiently accounts for 41. 5% of the adjustments in the Quality of Financial Statements. The leftover amount is 58. Five percent is affected by other factors that were not included in this research.
Co-Authors Destiani Andini Syafitri Eka Budi Yulianti Sairun Simanullang Shela Julien Septin Tabah Prasetyo Viona Argaretha Wati Rosmawati