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All Journal Journal of Business & Banking Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi
Usmany, Alfrin Ernest Marthin
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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A Cointegration and Causal Analysis of the Government Revenue and Expenditure Relationship in Indonesia Rijoly, Jacobus Cliff Diky; Sapulette, Shella Gilby; Latuamury, Jabida; Usmany, Alfrin Ernest Marthin; Limba, Franco Benony
Journal of Business & Banking Vol 12 No 2 (2022): November 2022 - April 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i2.3379

Abstract

This study aims to discuss the causal analysis of government revenues and expenditures in Indonesia in light of the fact that Indonesian fiscal policy significantly relies on government finance. Therefore, it can lead to fragile macroeconomic conditions. In addition, to illustrate this occurrence, the researchers used Granger causality method on data from 1971 to 2021 provided by the World Bank. This paper's findings indicate that in Indonesia, the long run or equilibrium relationship between government revenue and government expenditure goes from government expenditure to government revenue. In addition, this conclusion demonstrates that government expenditures affect government revenue.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MERGER DAN AKUSISI TAHUN 2019 Temalagi, Selva; Usmany, Alfrin Ernest Marthin; Tuny, Samstein Napoleon
Jurnal Akuntansi Vol 10 No 1 (2024): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.10.1.1-20

Abstract

The purpose of this study was to determine the comparison of the company's financial performance before and after Mergers and acquisitions. The population of this study is manufacturing companies listed on the BEI in 2018-2020. Financial performance as measured through financial ratios using the variables return on assets, earnings per share, total asset turnover, current ratio, and debt-to-equity ratio. The type of research used is quantitative. The sampling technique used was purposive sampling with 15 companies listed on the BEI. The hypothesis test used is the Wilcoxon signed-rank test. The results of this study indicate that the variable ratios of return on assets, total asset turnover, current ratio, and debt-to-equity ratio do not show significant differences. However, the earnings per share ratio shows that there is a significant difference before and after the Merger and acquisition.
The Effect Of Green Accounting And Green Banking On Company Value With GCG as A Moderating Variable (Empirical Study on Banking Companies for the Period 2021-2023) Limba, Franco Benony; Sitanala, Theresia Febiengry; Batkunde, Adonia Anita; Dewi Nidia Soepriadi; Usmany, Alfrin Ernest Marthin
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8192

Abstract

This study aims to analyze the influence of Green Accounting and Green Banking on Company Value, with Good Corporate Governance (GCG) as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research is motivated by the increasing attention to sustainability practices in the financial sector and the need to ensure that environmentally friendly policies can provide added economic value to companies. The research method used is a quantitative approach with moderated regression analysis. Secondary data were obtained from annual reports and banking sustainability reports during the study period. The results show that Green Accounting has a positive and significant effect on Company Value. Conversely, Green Banking has a positive but insignificant effect on Company Value. Furthermore, the moderating role of GCG on the relationship between Green Accounting and Company Value is proven to be positive but insignificant. Meanwhile, GCG significantly moderates the relationship between Green Banking and Company Value, but with a negative direction. This study emphasizes the importance of integrating sustainability policies and corporate governance so that positive signals sent through environmentally friendly practices can be translated into increased company value.
Co-Authors Batkunde, Adonia Anita DEWI NIDIA SOEPRIADI Latuamury, Jabida Limba, Franco Benony Rijoly, Jacobus Cliff Diky Sapulette, Shella Gilby Sitanala, Theresia Febiengry Temalagi, Selva Tuny, Samstein Napoleon