Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal Economic: Journal Economic and Business
Puspita, Azzahra Yuni
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Regional Financial Independence Ratio, Pad Efficiency Ratio, and Pad Effectiveness Ratio on Regional Income of Bandung City Nasirwan, Nasirwan; Puspita, Azzahra Yuni; Tarigan, Darryl Galed Suranta; Setiawan, Fajar
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.709

Abstract

This study aims to examine the effect of independence ratio, PAD efficiency ratio, and PAD effectiveness ratio on total revenue of Bandung. The independent variables used are the ratio of regional financial independence, the efficiency ratio of PAD, and the effectiveness ratio of PAD, while the dependent variable is the total revenue of Bandung City. Data were analyzed using multiple linear regression analysis. The results showed that the independence ratio, PAD efficiency ratio, and PAD effectiveness ratio had a significant effect on the total revenue of Bandung City both partially and simultaneously. A comprehensive understanding of the relationship between these ratios and local revenue can provide a better view in designing regional and autonomous economic development policies and effective financial management, in order to improve public welfare and sustainable economic growth.
Implementation of Good Corporate Governance and Code of Conduct at PT Bank Syariah Indonesia Tbk Puspita, Azzahra Yuni; Tarigan, Darryl Galed Suranta; Setiawan, Fajar; Nasirwan, Nasirwan
Economic: Journal Economic and Business Vol. 4 No. 1 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i1.850

Abstract

This study examines the ethical practices of accountants in the context of Islamic banking, focusing on PT Bank Syariah Indonesia Tbk (BSI). This study investigates how BSI, as a leading Islamic bank in Indonesia, implements a code of ethics in its business operations and whether BSI truly realizes its ideals as a “bank that is the pride of the people” by adhering to ethical standards. Using a qualitative approach, this study collected data through interviews, observations, and archival documents. The findings of this study highlight the importance of ethical principles in accounting, especially in Islamic banking, which emphasize fairness, transparency, accountability, and social responsibility. The implementation of Good Corporate Governance (GCG) principles at BSI, including transparency, accountability, and fairness, is critical to maintaining public trust and ensuring the integrity of financial reporting. The bank’s Code of Ethics outlines specific guidelines to prevent conflicts of interest, ensure confidentiality, and prohibit bribery, in line with Islamic principles. This study concludes that BSI’s compliance with ethical standards is critical to maintaining public trust and ensuring the integrity of financial reporting, which contributes to the development of Islamic banking in Indonesia and globally.
Co-Authors FAJAR SETIAWAN Nasirwan Nasirwan Tarigan, Darryl Galed Suranta