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Pengaruh Electronic Banking dan Electronic Money Terhadap Kinerja Keuangan Perbankan yang Terdaftar di Bursa Efek Indonesia Almurni, Siti; Fatin, Arista Safitri; Mustika, Maya
Jurnal STEI Ekonomi Vol 32 No 1 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v32i01.1323

Penelitian ini bertujuan untuk menguji bagaimana pengaruh Electronic Banking dan Electronic Money terhadap Kinerja Keuangan Perbankan yang terdaftar di Bursa Efek Indonesia dengan variabel kontrol Likuiditas, Permodalan, dan Risiko Kredit periode 2018-2022. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, diukur dengan menggunakan metode berbasis regresi data panel dengan Eviews versi 12. Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 sampai dengan tahun 2022. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 27 perusahaan sehingga total observasi dalam penelitian ini sebanyak 135 obeservasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs: www.idx.co.id, www.ojk.go.id, www.bi.go.id dan website pribadi perbankan. Pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa Electronic Banking berpengaruh terhadap kinerja keuangan dan Electronic Money tidak memiliki pengaruh terhadap kinerja keuangan. Variabel kontrol berupa Likuiditas berpengaruh terhadap kinerja keuangan. Variabel kontrol lainnya yaitu permodalan tidak memiliki pengaruh terhadap kinerja keuangan. Serta variabel kontrol Risiko Kredit berpengaruh terhadap Kinerja keuangan perbankan.

Corporate Sustainability Performance: The Role of the Gender Diversity of the Board and Enterprise Risk Management Mais, Rimi Gusliana; Hendra, Lim; Almurni, Siti; Maliki, Fanisyah
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.014

The research objective is to investigate the impact of board gender diversity on corporate sustainability performance, with enterprise risk management (ERM) as a moderating factor within health sector companies listed on the Indonesia Stock Exchange. The study adopts a secondary quantitative research approach and utilizes panel data linear regression analysis conducted through Econometric Views (E-Views). The study population consists of health sector firms listed on the Indonesia Stock Exchange from 2019 to 2022. The sample selection method used is purposive sampling, resulting in a sample size of 10 companies for the study. Secondary data is collected through the documentation method from the Indonesia Stock Exchange and the official websites of the selected companies. The findings reveal a negative relationship between board gender diversity and corporate sustainability performance, with a negative coefficient indicating that higher gender diversity among board members correlates with lower sustainability performance. Additionally, the study demonstrates that ERM strengthens the association between gender diversity and sustainability performance. Companies proficient in ERM implementation are better positioned to leverage the positive effects of gender diversity on sustainability performance. Understanding this interplay can assist organizations in making informed decisions regarding gender diversity policies and enterprise risk management strategies.

Pelatihan Peningkatan Penerapan Standar Operasional Prosedur (SOP) Dalam Meningkatkan Layanan Akademik Almurni, Siti; Mustika, Maya; Mais, Rimi Gusliana; Nafisah, Siti; Anthonino, Dean Salomo; Maronrong, Ridwan
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 4 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i1.939

The purpose of carrying out this activity is to answer the needs of educators at Universidade Dilli, Timor Leste to learn and apprentice on the implementation of the standard operating procedures for Study Program Education, Research and Community Service at STIE Indonesia Jakarta. The target of this activity is the teaching staff of Universidade Dilli, Timor Leste to understand and increase their knowledge related to the SOP implemented at STIE Indonesia Jakarta with the hope of becoming an understanding for improving the SOP implemented by Universidade Dilli, Timor Leste. The method of carrying out this activity is a detailed explanation of the running system, SOP training and a 10-day internship which is held offline in the YPFJ Room, Indonesian College of Economics, Jakarta, East Jakarta on the SOP for Implementation of Research, Community Service and Education (PRODI) STIE campus Indonesian Jakarta. This socialization provides awareness to teaching staff, so that it can improve the performance of teaching staff at Universidade Dilli, Timor Leste.

Pelatihan Budidaya Tanaman Hydroponic Noersanti, Lina; Juniarti, Juniarti; Almurni, Siti; Akhmadi, Ali; Bramanta, Giraldi Sapta
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 4 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i1.1316

The objective of implementing this activity is to ensure that participants gain a comprehensive understanding of the hydroponic plant cultivation process and are able to engage in hands-on practices ranging from the seeding phase, transplanting seedlings to mature beds, to the care and resolution of potential challenges that may arise throughout the planting to harvest process. The methodology employed in the execution of this activity involves both training sessions and practical experiences conducted at the BKM Urban Hydroponic Garden in RW 12, Kayumanis, Tanah Sareal, Bogor, with guidance provided over the course of one month throughout the plant cultivation process. The outcomes of this Community Service Program (PKM) are deemed successful, as evidenced by the harvest results of hydroponic vegetables using the Nutrient Film Technique (NFT) method achieving a success rate of 92%, while the Wick System method attains a 100% success rate. The most suitable hydroponic vegetable cultivation model for implementation in urban household yards is identified as the Wick model.

Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.

Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Apandi, Aden; Almurni, Siti; Noersanti, Lina; Juniarti, Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.

Corporate tax planning, the use of SPV, board independence, and firm value Suriawinata, Iman Sofian; Almurni, Siti
Jurnal Ekonomi dan Bisnis Vol. 26 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v26i1.6383

Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the use of SPVs in corporate tax planning on firm value. Since tax planning is a risky endeavor, of particular interest is the role of corporate governance mechanisms in ensuring that firms select optimal levels of corporate tax planning activities and preventing managerial diversion of tax-saving related cash flows. Using moderated regression analysis on a sample of 119 listed non-financial firms from 2013 to 2017, we find that the use of SPVs in corporate tax planning enhances firm value and that corporate tax planning moderated by board independence also increases firm value.

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