Darniaty , Will Andilla
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PERSEPSI MAHASISWA AKUNTANSI TERHADAP MATA KULIAH ETIKA BISNIS DAN PROFESI AKUNTANSI DIPANDANG DARI SEGI GENDER (Studi kasus pada mahasiswa akuntansi yang belum/sudah mengikuti mata kuliah etika bisnis dan profesi akuntansi di STIE Indonesia Banking School) Putra, Saddam Anazga; Darniaty , Will Andilla
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

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Abstract

This study aims to find out whether there are differences in the perceptions of accounting students towards business ethics and the accounting profession based on gender and those who have not/have taken courses in business ethics and the accounting profession. The population or objects in this study are active students majoring in accounting at STIE Indonesia Banking School batches of 2019, 2020, 2021 and 2022. The sample selection method used is Convenience Sampling. The results of the study show that: (1) There is no difference in perceptions of accounting students towards business ethics and the accounting profession in terms of gender, and (2) There are differences in perceptions between accounting students who have not and have taken courses in business ethics and the accounting profession.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE DU PONT SYSTEM (STUDI KASUS PADA 8 BANK YANG DIAKUISISI OLEH KOREA SELATAN YANG ADA DI INDONESIA PERIODE TAHUN 2018 – 2023) Febriyanti, Velya; Darniaty , Will Andilla
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Research on post-acquisition financial performance is important, as changes in ownership can impact market position, networks, and operational efficiency of banks regarding the financial performance of seven Korean-acquired banks in Indonesia during the period of 2018-2023. The method used is the DuPont system, focusing on three performance indicators: Net Profit Margin(NPM), Total Asset Turnover (TATO), and Return on Investment (ROI). The population of the study consists of banks listed on the Indonesia Stock Exchange, with samples taken based on criteria of publicly accessible and audited financial reports. The data used is quantitative from annual financial statements. The results of the analysis using descriptive quantitative techniques revealthe financial performance of each bank. There are significant differences in financial performance among banks, with PT KDB Tifa Finance Tbk showing the best results, while PT Bank KB Bukopin Tbk and PT Bank Oke Indonesia exhibit poor performance. These findings highlight the importance of external risk analysis for a more comprehensive performance evaluation.