Garuda - Garba Rujukan Digital

THE FUNDAMENTAL EFFECT OF COMPANY AND CAPITAL MARKET REACTION BEFOR AND DURING THE COVID-19 PANDEMIC ON STOCK RETURNS (CASE STUDY OF THE JAKARTA ISLAMIC INDEX 2016-2020 PERIOD) Alief Faisal; Alfiah Hasanah; Asep Muhammad Adam
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 8 No. 6 (2021): November-2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol8iss20216pp771-784

ABSTRAKPenelitian ini dilakukan untuk melihat bagaimana pengaruh dari Return on Equity, Price to Book Value, Earning Per Share,dan Debt to Equity Ratio terhadap return saham syariah serta untuk melihat reaksi pasar modal dari sebelum dan sesudah diumumkannya kasus pertama Covid-19 di Indonesia. Analisis data yang digunakan dalam penelitian ini adalah metode data panel dengan fixed effect model sebagai model terbaiknya, penelitian ini menggunakan data sekunder dengan runtun waktu 2016Q1-2020Q4. Hasil pengujian dengan fixed effect model menunjukkan adanya pengaruh, yaitu secara simultan variabel ROE, PBV, EPS, dan DER memiliki pengaruh terhadap return saham syariah. Sementara secara parsial hanya variabel PBV dan EPS yang berpengaruh terhadap return saham syariah sedangkan ROE dan DER tidak berpengaruh terhadap return saham syariah. Dalam penelitian ini juga menunjukkan bahwa terdapat abnormal return setelah pengumuman Covid-19 pertama kali diumumkan di Indonesia. Hasil penelitian ini diharapkan dapat memberikan manfaat dan gambaran bagi investor untuk menentukan strategi dan pengambilan keputusan investasi di pasar modal syariah pada masa pandemi. Kata Kunci: ROE, PBV, EPS, DER, Covid-19. ABSTRACTThis study was conducted to see the effect of Return on Equity, Price to Book Value, Earning Per Share, and Debt to Equity Ratio on Islamic stock market returns to see the reaction of the capital market before and after the announcement of the first Covid-19 in Indonesia. This study uses the panel data method with the fixed effect model as the best model, this study uses secondary data with the 2016Q1-2020Q4 time series. The test results with the fixed effect model show that there is an effect, namely the ROE, PBV, EPS, and DER variables simultaneously have an effect on returns sharia stock. While partially, only PBV and EPS variables have an effect on returns Islamic stock, while ROE and DER have no effect on returns Islamic stock. This study also shows that there are abnormal returns after the announcement of Covid-19 was first announced in Indonesia. The results of this study are expected to provide benefits and description for investors in determining strategies and making investment decisions in the Islamic capital market during the pandemic.Keywords: ROE, PBV, EPS, DER, Covid-19. DAFTAR PUSTAKAAdyatmika, I. G. P., & Wiksuana, I. G. B. (2018). Pengaruh inflasi dan leverage terhadap profitabilitas dan return saham pada perusahaan manufaktur di bursa efek Indonesia. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 3, 615. https://doi.org/10.24843/eeb.2018.v07.i03.p01Andansari, N. A., Raharjo, K., & Andini, R. (2016). Pengaruh return on equity (ROE), price earning ratio (PER), total asset turn over (TATO) dan price to book value (PBV) terhadap return saham (Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di BEI periode 2008-2014). urnal Ilmiah Mahasiswa S1 Akuntansi Universitas Pandanaran, 2(2), 1-11.Anwaar, M. (2016). Impact of firms’ performance on stock returns (Evidence from listed companies of FTSE-100 Index London, UK). Global Journal of Management and Business Research, 16(1), 1-10.Arfani, F. S. (2021). Analisis reaksi pasar modal sebelum dan saat peristiwa pandemi covid-19 (Event study pada perusahaan yang terdaftar LQ-45 di Bursa Efek Indonesia Tahun 2020). Skripsi tidak dipublikasikan. Surakarta: Universitas Muhammadiyah Surakarta.Arnova, I. (2016). Pengaruh ukuran kinerja ROA, ROE, EPS dan EVA terhadap return saham. Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis, 4(1). https://doi.org/10.37676/EKOMBIS.V4I1.153Campbell, J. Y., Lo, A. W., & MacKinlay, A. C. (1997). The econometrics of financial markets. Princeton: Princeton University Press.Dewi, P. E. D. M. (2017). Pengaruh rasio likuiditas, profitabilitas, solvabilitas, aktivitas dan penilaian pasar terhadap return saham. JIA (Jurnal Ilmiah Akuntansi), 1(2), 109–132. https://doi.org/10.23887/JIA.V1I2.9988Dianti, O., & Badjra, I. . (2016). Pengaruh earning per share, tingkat pertumbuhan perusahaan dan current ratio terhadap kebijakan dividen. E-Jurnal Manajemen Unud, 5(11), 6795-6824.Diniar, A., Diniar, A. H., & Kiryanto, K. (2016). Analisis dampak pemilu presiden jokowi terhadap return saham (Studi kasus saham LQ-45 di Bursa Efek Indonesia). Jurnal Akuntansi Indonesia, 4(2), 97–108. https://doi.org/10.30659/jai.4.2.97-108Fadillah, R., Mansur, M., & Wahono, B. (2021). Perbandingan abnormal return saham sebelum dan sesudah perubahan waktu perdagangan selama pandemi covid-19. Jurnal Ilmiah Riset Manajemen, 10(03). http://riset.unisma.ac.id/index.php/jrm/article/view/10286Fama, E. F. (1970). Efficient capital markets: A review of theory and empirical work. The Journal of Finance, 25(2), 383. https://doi.org/10.2307/2325486Hanafi, M, M., & Halim, A. (2012). Analisis laporan keuangan. Yogyakarta: UPP STIM YKPN.Hanivah, V., & Wijaya, I. (2018). Pengaruh debt to equity ratio, total asset turnover, inflasi dan BI Rate terhadap Return Saham. 11(1), 106-119. DOI: http://dx.doi.org/10.22441/profita.v11.01.008Jogiyanto. (2003). Teori portofolio dan analisis investasi. Yogyakarta: BPFE.Kriswanto. (2014). Pengaruh faktor fundamental dan ekonomi makro terhadap return saham syariah di Jakarta Islamic Index (JII) Periode 2010-2013. Skripsi tidak dipublikasikan. Yogyakarta: Universitas Negeri Yogyakarta.Metwally, M. (1995). The Islamic economic theory. Jakarta: Rising First Media.Nugraha, B. E. (2010). Reaksi harga saham dengan adanya peristiwa pemilihan presiden tahun 2009. Skripsi tidak dipublikasikan. Surakarta: Universitas Muhammadiyah Surakarta.Oktavia, I., & Sitinjak, N. D. (2021). Respon cepat pasar modal (LQ 45) terhadap pandemi covid-19. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 3(2), 1–7. https://jurnal.unmer.ac.id/index.php/jb/article/view/6591Parwati, R. R. A. D., & Sudiartha, G. M. (2016). Pengaruh profitabilitas, leverage, likuiditas dan penilaian pasar tehadap return saham perusahaan manufaktur. E-Jurnal Manajemen Universitas Udayana, 5(1), 385-413.Setyowati Hasanah, & Ningsih Riyanti. (2016). Pengaruh faktor fundamental, risiko sistematis dan ekonomi makro terhadap return saham syariah yang tergabung di Jakarta Islamic Index (JII) pada periode 2010–2014. Kajian Bisnis STIE Widya Wiwaha, 24(1), 54-70. DOI: https://doi.org/10.32477/jkb.v24i1.158Syamsuddin, L. (2011). Manajemen keuangan perusahaan: Konsep aplikasi dalam perencanaan, pengawasan, dan pengembaian keputusan. Jakarta: Rajawali.Tandelilin, E. (2010). Portofolio dan investasi teori dan aplikasi. Yogyakarta: Kanisius.Ya, C. M. R. U., & Aliamin, A. (2018). Pengaruh debt to equity ratio, earning per share, dan ukuran perusahaan terhadap return saham syariah pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) tahun 2011-2015. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 3(4), 559–567.Yuliantari W., N., & Sujana, I. (2014). Pengaruh financial ratio, firm size, dan cash flow operating terhadap return share perusahaan F&B. E-Jurnal Akuntansi, 7(3), 547–558.

Comparison of Financial Performance on Full Sharia Life Insurance Companies and Sharia Business Units Life Insurance in Indonesia Based on EWS and RBC Ratios Farah Aima Syahida; Alfiah Hasanah; Asep Muhammad Adam
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 3 (2022): Mei-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20223pp338-351

ABSTRAK Perkembangan industri asuransi syariah saat ini mengalami pertumbuhan yang cepat sejalan dengan perkembangan perbankan syariah di Indonesia. Meski memiliki catatan pertumbuhan yang baik setiap tahunnya, bukan berarti perusahaan asuransi syariah memiliki kinerja keuangan yang baik. Maka, penelitian ini bertujuan untuk mengetahui perbedaan kinerja asuransi full jiwa dan perusahaan asuransi jiwa unit syariah dengan menggunakan rasio-rasio pada Early Warning System dan metode RBC untuk peninjauan pada tahun 2015-2020 di Indonesia. Uji Mann-Whitney digunakan sebagai metode analisis data untuk menjawab tujuan dalam peneltiian ini. Hasil analisis kinerja keuangan menunjukkan bahwa adanya perbedaan yang signifikan pada kinerja keuangan perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah jika dilihat menggunakan Retention Ratio, rasio cadangan teknis, dan rasio kecukupan dana. Di sisi lain, tidak ditemukan perbedaan yang begitu signifikan antara kinerja perusahaan asuransi jiwa full syariah dan perusahaan asuransi jiwa unit usaha syariah dalam hal Solvency Margin Ratio, rasio beban klaim asuransi, rasio likuiditas, tingkat pertumbuhan premi, dan RBC. Hasil penelitian ini dapat menjadi gambaran bagi dan pertimbangan bagi pemangku kebijakan untuk meningkatkan kinerja perusahaan asuransi syariah di Indonesia. Kata Kunci: Asuransi Syariah, Early warning System, Risk-Based capital, Uji Mann-Whitney. ABSTRACT The development of the sharia insurance industry is currently experiencing rapid growth in line with the development of sharia banking in Indonesia. Although it has a good record of growth every year, it does not reflect that Islamic insurance companies have a good financial performance. Thus, this study aims to determine the differences in the performance of life insurance and sharia unit life insurance companies by using the ratios in the Early Warning System and the RBC method in the period 2015–2020 in Indonesia. The Mann-Whitney test was used as a data analysis method. The results show that there is a significant difference in the financial performance of a full sharia life insurance company and a sharia business unit life insurance company when viewed using the Retention Ratio, technical reserve ratio, and fund adequacy ratio. In addition, there is no significant difference between the performance of a full sharia life insurance company and a sharia business unit life insurance company in terms of Solvency Margin Ratio, insurance claim expense ratio, liquidity ratio, premium growth rate, and RBC. The results of this study could portray policymakers to improve the performance of Islamic insurance companies in Indonesia. Keywords: Sharia Insurance, Early Warning System, Risk-Based Capital, Mann-Whitney Test. DAFTAR PUSTAKA Adhita, O., Fauziah, E., & Azib, A. (2017). Analisis perbandingan kinerja keuangan berdasarkan rasio keuangan early warning system pada PT prudential life insurance syariah dan PT asuransi bringin jiwa sejahtera syariah. Prosiding Hukum Ekonomi Syariah, 3(1), 155–161. https://doi.org/10.29313/SYARIAH.V3I1.5436 Amani, Z. A., & Sukmaningrum, P. S. (2019). Kinerja keuangan pada perusahaan asuransi syariah di indonesia dan perusahaan asuransi syariah di Malaysia periode 2013-2015. Jurnal Ekonomi Syariah Teori dan Terapan, 5(8), 645. https://doi.org/10.20473/vol5iss20188pp645-663 Awaliyah, H., Barnas, B., Akuntansi, J., & Bandung, P. N. (2020). Perbandingan kinerja keuangan perusahaan asuransi syariah berdasarkan early warning system dan risk-based capital pada PT asuransi jiwa syariah jasa mitra abadi tbk sebelum dan sesudah go public. Journal of Applied Islamic Economics and Finance, 1(1), 1–14. https://doi.org/10.35313/JAIEF.V1I1.2386 Boitan, I. (2012). Development of an early warning system for evaluating the credit portfolio’s quality. A case study on Romania. Prague Economic Papers, 3, 347–362. https://doi.org/10.18267/J.PEP.428 Chen, R., & Wong, K. A. (2004). The determinants of financial health of Asian insurance companies. Journal of Risk and Insurance, 71(3), 469–499. https://doi.org/10.1111/J.0022-4367.2004.00099.X Fahmi, I. (2012). Analisis kinerja keuangan. Bandung: CV. Alfabeta. Fitri, A., Sepky, N., Sekolah, M., Ekonomi, T., & Sebi, I. (2016). Kinerja keuangan perusahaan asuransi syariah di Indonesia: Surplus on contribution. Akuntabilitas, 9(1). https://doi.org/10.15408/AKT.V9I1.3590 Hansen, & Mowen. (2005). Management accounting. Jakarta: Salemba Empat. Hidayati, A. A., & Shofawati, A. (2018). Determinan kinerja keuangan asuransi syariah di Indonesia periode 2014-2016. Jurnal Ekonomi Syariah Teori dan Terapan, 5(11), 892–907. https://doi.org/10.20473/VOL5ISS201811PP892-907 Hosen, M. N., Ali, A. H., & Muhtasib, A. B. (2008). Materi dakwah ekonomi syariah. Jakarta: PKES (Pusat Komunikasi Ekonomi Syariah). Kustanti, H., & Indriani, A. (2016). Analisis perbandingan efisiensi bank umum syariah (BUS) dan unit usaha syariah (UUS) dengan metode stochastic frontier analysis (SFA) periode 2010-2014. Jurnal Studi Manajemen Organisasi, 13(2), 140-148. https://doi.org/10.14710/jsmo.v13i2.13405 Mahsun, M., Sulistiyowati, F., & Purwanugraha, H. A. (2011). Akuntansi sektor publik. Yogyakarta: BPFE UGM. Munawir. (1992). Analisa laporan keuangan. Yogyakarta: Liberty. Nurfadila, S., Hidayat, R. R., & Sulasmiyati, S. (2015). Analisis rasio keuangan dan risk based capital untuk menilai kinerja keuangan perusahaan asuransi (Studi pada PT asei reasuransi indonesia (Persero) periode 2011-2013). Jurnal Administrasi Bisnis, 22(1). Ramdhana, D., & Tandika, D. (2018). Analisis perbandingan kinerja keuangan asuransi syariah dan konvensional menggunakan metode risk based capital dan early warning system. Prosiding Manajemen, 0(0), 135–141. https://doi.org/10.29313/.V0I0.9086

Social Capital and Participation in Moslem Organizations Hawari, Muhammad Irsyad; Hasanah, Alfiah; Adam, Asep Muhammad
Al-Tijary AL-TIJARY VOL. 7, NO. 2, JUNI 2022
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Indonesia, as the country with the largest Muslim population in the world, has numerous Muslim organizations that play a significant role in the social and economic lives of its people. This study aims to address the impact of participation in Moslem organizations on social capital in a setting of a country with the biggest Moslem population in the world. A survey of members and non-members of Moslem organization Muhammadiyah in Bandar Lampung City was conducted. The quantitative approach is used to display the data on the degree to which Muhammadiyah Moslem organizations' involvement has impacted the social capital index. The data analysis technique used is propensity score matching (PSM) analysis. The findings demonstrated that members of Muhammadiyah and non-Muhammadiyah had different social capital indices. Additionally, a person's involvement in Muslim groups significantly affects social capital. It suggests that Moslem organizations are not only present to provide religious understanding for their members but also capable of providing added value for them, that is, the addition of social capital for each member. Based on the study, participation in Moslem organizations like Muhammadiyah significantly enhances social capital among members, suggesting that these organizations provide not only religious guidance but also valuable social benefits.

The Effects of Cash and In-Kind Transfer by Religious Organizations on Muslim Households’ Expenditure: Indonesian Family Life Survey 2014 Hasanah, Alfiah; Apriliano, Muhammad Hilmy; Adam, Asep Muhammad
Al-Tijary Vol 9 No 1 (2023): AL-TIJARY VOL. 9, NO. 1, DESEMBER 2023
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v9i1.7261

Cash and in-kind transfers are two of the instruments utilized in an endeavor to further expand the economy and solve household welfare concerns. Aside from the government social security program, religious organizations provide a few informal cash and in-kind transfers to largely disadvantaged households. The primary goal of this research is to investigate the effect of cash and in-kind transfers from religious organizations on the consumption expenditures of Muslim households. The Indonesian Family Life Survey (IFLS) 2014 data is used. Using the Ordinary Least Squares method, this study discovers that Muslim households spend the cash and in-kind transfers from religious organizations on two types of household expenditure, namely personal expenditure and utility expenditure, due to the minimal disbursement. The subsidies distributed by the religious organization had a favorable impact on the consumption of Muslim households. An implication of the results is that Muslim households receiving cash and in-kind transfers from religious organizations became opportunities to smooth consumption expenditure. However, these two expenses made just a minor contribution to the overall household cost, so it is necessary to consider other potential impacts, such as savings, investment, or overall household welfare, on the fulfillment of needs that affect expenditure in Muslim households.

ANALISIS PERAN PENGELUARAN PEMERINTAH TERHADAP PENINGKATAN PEMBANGUNAN MANUSIA DI WILAYAH METROPOLITAN INDONESIA Wardhana, Adhitya; Hadian Nur, Yudha; Kharisma, Bayu; Muhammad Adam , Asep
CREATIVE RESEARCH JOURNAL Vol 7 No 01 (2021): Creative Research Journal
Publisher : Badan Penelitian dan Pengembangan Daerah Provinsi Jawa Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34147/crj.v7i01.307

Penelitian ini bertujuan untuk menganalisis peran pemerintah dalam meningkatkan pembangunan manusia melalui pengeluaran infrastruktur, ekonomi, kesehatan dan pendidikan. Kemudian penelitian ini menganalisis pengaruh pengeluaran pemerintah (infrastruktur, ekonomi, kesehatan dan pendidikan) terhadap indikator pendidikan, kesehatan dan pendapatan perkapita. Ruang lingkup penelitian yaitu 54 Kabupaten/Kota di wilayah Metropolitan Indonesia. Model penelitian menggunakan model Generalized Least Square (GLS) panel data. Hasil penelitian menunjukkan pengaruh positif seluruh pengeluaran pemerintah terhadap pembangunan manusia yang diproyeksikan dengan Indeks Pembangunan Manusia (IPM). Kemudian hasil penelitian lainnya menunjukkan bahwa total pengeluaran pemerintah mempengaruhi positif terhadap rata lama sekolah (indikator pendidikan), angka harapan hidup (indikator kesehatan) dan pendapatan perkapita.

OPTIMALISASI KUALITAS PENELITIAN MAHASISWA: PELATIHAN PENGELOLAAN METADATA DENGAN ZOTERO Nugraha, Galih; Sukarso, Aso; Rahayu, Dede Sri; Adam, Asep Muhammad; Lestari, Nadya Ayu; Agustin Hilman, Nadia Ulfa; Syaiful, Rizal Fahmi
INTEGRITAS : Jurnal Pengabdian Vol 9 No 1 (2025): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v9i1.6251

Pengelolaan referensi dan metadata sangat penting dalam meningkatkan kualitas penelitian mahasiswa. Namun, banyak mahasiswa masih mengalami kesulitan dalam menyusun bibliografi yang akurat. Pengabdian Masyarakat ini bertujuan untuk meningkatkan keterampilan manajemen referensi mahasiswa melalui aplikasi zotero. Pelatihan dilakukan dalam tiga tahap: penyampaian materi, praktik langsung, dan evaluasi, dengan pendekatan partisipatif. Hasil evaluasi menunjukkan peningkatan pemahaman dan kepuasan peserta yang tinggi. Tantangan adopsi Zotero meliputi kurangnya integrasi dalam kurikulum atau topik matakuliah dan minimnya pelatihan formal. Oleh karena itu, diperlukan strategi berkelanjutan, seperti lokakarya rutin dan penyediaan sumber belajar tambahan, untuk meningkatkan efektivitas penggunaan Zotero.

Faktor Determinan Pengangguran di Indonesia: Apakah Program Kartu Prakerja Menjadi Katalisator Penurunan Pengangguran? Adam, Asep Muhammad; Nugraha, Galih; Hanapia, Asep Yusup; Noven, Sarah Annisa; Rusliana, Nanang
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1119

Unemployment remains a major issue in Indonesia's development, especially among vocational education graduates. This study examines the effect of the Pre-Employment Card Program in reducing the unemployment rate. This study uses data from the 2023 National Labor Force Survey (Sakernas) with logistic regression model analysis. The number of samples used was 1,481, consisting of 201 unemployed groups and 1,280 employed groups. Results show that apprenticeship experience and vocational education background significantly reduce the risk of unemployment, while the Pre-Employment card program and certified training show no significant impact. Higher education and income are negatively correlated with unemployment, while women are more at risk of unemployment. The findings emphasize the importance of practical experience and vocational education strategies that match labor market needs. This study provides insights for labor policies in developing countries.

Faktor Determinan Pengangguran di Indonesia: Apakah Program Kartu Prakerja Menjadi Katalisator Penurunan Pengangguran? Adam, Asep Muhammad; Nugraha, Galih; Hanapia, Asep Yusup; Noven, Sarah Annisa; Rusliana, Nanang
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1119

Unemployment remains a major issue in Indonesia's development, especially among vocational education graduates. This study examines the effect of the Pre-Employment Card Program in reducing the unemployment rate. This study uses data from the 2023 National Labor Force Survey (Sakernas) with logistic regression model analysis. The number of samples used was 1,481, consisting of 201 unemployed groups and 1,280 employed groups. Results show that apprenticeship experience and vocational education background significantly reduce the risk of unemployment, while the Pre-Employment card program and certified training show no significant impact. Higher education and income are negatively correlated with unemployment, while women are more at risk of unemployment. The findings emphasize the importance of practical experience and vocational education strategies that match labor market needs. This study provides insights for labor policies in developing countries.

Investigating Trends and Future Research SMEs Performance: Perception from Analysis Bibliometrics Nanang Rusliana; Aso Sukarso; Dwi Hastuti LK; Asep Muhammad Adam; Galih Nugraha
Jurnal Bisnis dan Kewirausahaan Vol. 21 No. 2 (2025): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Badung Bali: Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v21i2.35-59

This research explores the scientific activities and general trends of SMEs performance. Bibliometrics analysis was used against 456 articles from 2000 to 2022 to see the general perspective of SMEs performance. The database used to collect data is Scopus with the search keyword "SMEs performance". Open Refine is used for data cleaning and harmonization. VOSviewer is then used for visualization and discussion. Based on the analysis results, 2020 is the year with the most publications. Ali Z. is the most prolific and influential writer in research. School of Business Management, Universiti Utara Malaysia, Malaysia, became affiliated with the most research. Malaysia is the country with the most research. The most active source is Sustainability (Switzerland). The Reference from Cenamor et al. in 2019, titled "How Entrepreneurial SMEs Compete via Digital Platforms: The Roles of Digital Platform Capability, Network Capability and Ambidexterity" is the reference with the most citations. Keywords SMEs performance is the most dominant keyword in SMEs research performance. This research provides detailed contributions and addresses gaps that future research must fill. This research also presents the analysis results for evaluating SME performance.

Implementation of the COSO ERM-Based Internal Control System in Marketing Management at Bank Mandiri Al Rasyid, Dwiyan; Suryanugraha, Dim Zarita; Syaiful, Rizal Fahmi; Lestari, Nadya Ayu; Hilman, Nadia Ulfa Agustin; Nisa, Ana Sakinatun; Adam, Asep Muhammad
Journal of Business Management and Economic Development Том 3 № 02 (2025): May 2025
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v3i02.1891

The Internal Control System (ICS) is a crucial element in ensuring that an organization's objectives are achieved effectively and efficiently, maintaining the integrity of financial reports, protecting organizational assets, and ensuring compliance with applicable regulations. This study aims to evaluate the effectiveness of implementing ICS based on the COSO Model Enterprise Risk Management (ERM) components at Bank Mandiri KCP Cikurubuk, Tasikmalaya. The methodology used in this study is a qualitative approach with a case study, where data was collected through in-depth interviews, documentation, and observations of the ICS application in marketing procedures and policies. The results of the study indicate that the implementation of ICS at Bank Mandiri KCP Cikurubuk has been running well and is relatively effective in controlling risks and monitoring performance. In particular, the supervision of marketing policies has been in accordance with the established procedures, and there has been adequate follow-up by the Government Internal Supervisory Apparatus (APIP) to maintain the sustainability of this effectiveness. The conclusion of this study is that the ICS implemented at Bank Mandiri KCP Cikurubuk is effective and efficient in supporting the achievement of organizational goals, as well as providing a solid foundation for better internal supervision in the future.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search