Mohammad Yunies Edward
Faculty Of Economics And Business, Universitas Islam Nahdlatul Ulama, Jepara, Indonesia

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Determination of Enterprise Risk Management Disclosure by Audit Committee, Company Scale, and Leverage Edward, Mohammad Yunies; Hidayah, Lailatul
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.1083

Abstract

Corporate risk management disclosure is an effort made by companies to provide information about potential threats to the continuity of their business. This disclosure aims to monitor management activities and reduce fraud in annual financial reports. This study aims to empirically test the effect of the audit committee, company size, and leverage on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange during that period. Sampling was carried out using the purposive sampling method, resulting in 404 analysis units. Data analysis was carried out using panel data regression with the help of EViews software. The results of the study indicate that company size has a significant positive effect on risk management disclosure in manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, the audit committee and leverage do not show a significant effect on risk management disclosure in the same company.
Analisis Kinerja Berdasarkan Tingkat Efisiensi Perbankan Syariah Arifah, Aulia Nur; Mohammad Yunies Edward
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 7 No 2 (2023): Vol.7 No.2 Desember 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v7i2.5168

Abstract

The purpose of this study is to identify performance based on the efficiency level of Sharia Commercial Banks in Indonesia in 2020 period using the DEA method and the CRS model with an intermediation approach. This study also compares efficiency results using five indicators without looking at the actual target and three indicators looking at the actual target. Furthermore, this study uses 10 Sharia Commercial Banks as a sample. Overall, the results of research on the efficiency level of Sharia Commercial Banks in Indonesia conducted during a certain research period have not consistently reached an optimal level of efficiency, where most of the efficiency levels are still below 100 percent. Policy recommendations for Sharia Commercial Banks to increase the level of efficiency are to control and allocate optimal resources and then increase their output capacity by maintaining existing inputs.
Determinants of Capital Adequacy and Liquidity Risk on Profitability in the Banking Sector Saputri, Oktaviana, Dewi; Edward, Mohammad Yunies
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1553-1562

Abstract

Purpose: This study aims to analyze the impact of capital adequacy and liquidity risk on the profitability of banks listed on the Indonesia Stock Exchange in 2019-2023.  Methodology: Using a quantitative approach, panel data regression analysis was performed on a sample of 43 banks whose financial data was processed using STATA 17. Results: These results underscore the importance of effective capital management and liquidity strategies to optimize bank profitability. Findings: This study found that Capital Adequacy Ratio (CAR) does not significantly affect Return on Assets (ROA) but significantly affects Net Interest Margin (NIM). Meanwhile, Liquidity Risk (LDR) significantly and positively affects both profitability indicators (ROA and NIM). Novelty: Unlike previous studies, this research highlights the differential impact of capital adequacy on profitability indicators, offering a different perspective on banking performance. Originality: This study contributes by using the latest financial data (2019-2023) and examining ROA and NIM as profitability indicators. Conclusion: The findings indicate that liquidity risk management is crucial for improving profitability, while capital adequacy impacts bank performance depending on the profitability indicator used. Type of Paper: Empirical Research Article.
Analysis of The Effect Of Exchange Rate, Leverage, And Liquidity On Financial Performance With Firm Age As A Control Variable Zakiyya, Salma Roihana; Edward, Mohammad Yunies
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.977-986

Abstract

Purpose: This study aims to analyze the influence of exchange rate, leverage, and liquidity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2023, with firm age as a control variable. Methodology: Using a quantitative approach, the sample was selected through purposive sampling, resulting in 113 manufacturing firms. The variables observed include return on assets (ROA), debt ratio (DR), current ratio (CR), exchange rate, and firm age. Data were analyzed using panel regression with a fixed effect model based on the Hausman test. Results: The results indicate that leverage has a significant negative effect on financial performance, while liquidity and exchange rate have no significant effect. Firm age as a control variable does not significantly affect ROA. Findings: The study highlights the importance of managing debt levels to maintain profitability and supports previous literature on capital structure theory. Novelty: This research incorporates firm age as a control variable and uses a decade-long data panel from Indonesian manufacturing companies. Originality: This study contributes a comprehensive view of macro and micro financial determinants of firm performance in a developing economy context. Conclusion: Companies must manage leverage carefully to avoid profitability decline. High liquidity or long firm age does not guarantee better performance. Type of Paper: Research article