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All Journal Owner : Riset dan Jurnal Akuntansi Iqtishodia: Jurnal Ekonomi Syariah BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manado (JAIM) Islamic Economics Journal
Salmita, Dewi
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Credit Growth in Indonesia: Comparison Between Government Banks and Private Banks Through the Chow Test Salmita, Dewi; Al Khazaleh, Salameh; Syamsu, Nur; A Rifai, Rachmawati
Iqtishodia: Jurnal Ekonomi Syariah Vol. 10 No. 1 (2025): March
Publisher : Universitas Al-Qolam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35897/iqtishodia.v10i1.1547

Abstract

The aim of this research is to analyze the factors that influence credit growth in government banks and private banks consisting of NPL, CAR and BOPO. The sample for this research was 7 government banks and 26 private banks listed on the Indonesian stock exchange from 2014-2023. Data analysis in this study used multiple regression analysis and chow test. The results of the study show that NPLs have a significant negative influence on credit growth in both types of banks, with a stronger influence on government banks. CAR has a positive effect on credit growth at private banks, but does not have a significant effect at government banks. Meanwhile, BOPO has no effect on credit growth in both types of banks. This difference reflects different risk management strategies and credit policies between government and private banks, where government banks tend to be more conservative in credit expansion when NPLs increase, supported by the government's significant role in supporting capital stability.
Determinan Deteksi Kecurangan Keuangan: Fraud Heptagon dalam Persepsi Auditor Eksternal dan Internal Salmita, Dewi
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10520

Abstract

Penelitian ini bertujuan menguji secara empiris faktor-faktor yang memengaruhi persepsi auditor internal dan eksternal dalam mendeteksi kecurangan keuangan. Fokus pada dua perspektif ini dilakukan karena terdapat perbedaan peran, kedekatan, serta tanggung jawab auditor terhadap entitas yang diaudit, yang dapat memengaruhi cara pandang terhadap indikasi kecurangan. Data diperoleh melalui kuesioner terhadap 137 responden, terdiri dari 81 auditor internal (Inspektorat Provinsi Sulawesi Tengah, Kota Palu, dan Kabupaten Sigi) dan 56 auditor eksternal (BPK Perwakilan Sulawesi Tengah). Metode analisis menggunakan regresi berganda dan uji chow. Hasil penelitian menunjukkan bahwa auditor eksternal menilai tekanan, rasionalisasi, kesempatan, kompetensi, dan religiusitas sebagai faktor signifikan, sedangkan auditor internal menilai rasionalisasi, kesempatan, kompetensi, budaya, dan religiusitas sebagai faktor signifikan. Uji chow menunjukkan adanya perbedaan signifikan antara kedua persepsi. Penelitian ini memberikan kontribusi terhadap pemahaman faktor pendorong kecurangan dan memberikan kontribusi terhadap penguatan pengawasan internal dan eksternal serta membantu perumusan kebijakan pencegahan kecurangan keuangan di sektor publik.
Determinan Deteksi Kecurangan Keuangan: Fraud Heptagon dalam Persepsi Auditor Eksternal dan Internal Salmita, Dewi
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10520

Abstract

Penelitian ini bertujuan menguji secara empiris faktor-faktor yang memengaruhi persepsi auditor internal dan eksternal dalam mendeteksi kecurangan keuangan. Fokus pada dua perspektif ini dilakukan karena terdapat perbedaan peran, kedekatan, serta tanggung jawab auditor terhadap entitas yang diaudit, yang dapat memengaruhi cara pandang terhadap indikasi kecurangan. Data diperoleh melalui kuesioner terhadap 137 responden, terdiri dari 81 auditor internal (Inspektorat Provinsi Sulawesi Tengah, Kota Palu, dan Kabupaten Sigi) dan 56 auditor eksternal (BPK Perwakilan Sulawesi Tengah). Metode analisis menggunakan regresi berganda dan uji chow. Hasil penelitian menunjukkan bahwa auditor eksternal menilai tekanan, rasionalisasi, kesempatan, kompetensi, dan religiusitas sebagai faktor signifikan, sedangkan auditor internal menilai rasionalisasi, kesempatan, kompetensi, budaya, dan religiusitas sebagai faktor signifikan. Uji chow menunjukkan adanya perbedaan signifikan antara kedua persepsi. Penelitian ini memberikan kontribusi terhadap pemahaman faktor pendorong kecurangan dan memberikan kontribusi terhadap penguatan pengawasan internal dan eksternal serta membantu perumusan kebijakan pencegahan kecurangan keuangan di sektor publik.
Manajemen Laba di Industri Perbankan : Suatu Pengujian Sebelum dan Saat Covid-19 Salmita, Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1949

Abstract

The Covid-19 pandemic has become one of the toughest phases for all countries whose citizens have been confirmed positive, including Indonesia. Profit management in the period before and during the Covid-19 pandemic is interesting to research because almost all industrial sectors were affected by this pandemic, including the banking industry. The aim of the research is to analyze the profit management of the banking industry listed on the Indonesia Stock Exchange and the significance of the differences before and during the Covid-19 pandemic. This research uses secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange (BEI). The research years were taken from 2017-2019 for the year before the Covid-19 pandemic and 2020-2022 for the year during the Covid-19 pandemic. Financial reports are downloaded from each banking industry website. The total population in this study was 46 companies, after being eliminated using the purposive sampling method it became 43 companies. The earnings management variable is proxied by discretionary accruals (DA) which are measured using the Modified Jones Model. Hypothesis testing uses the Wilcoxon Signed Rank Test via SPSS 26 software. The research results show that there are significant differences in banking industry earnings management before and during the Covid-19 pandemic. Before the Covid-19 pandemic, banks tended to carry out earnings management by increasing the value of their reported profits, whereas during the Covid-19 pandemic, banks tended to carry out earnings management by reducing the value of their reported profits.
Menguatkan Ekonomi Inklusif: Pelatihan Digital Marketing bagi Penyandang Disabilitas Forum Madamba Rara Kota Palu dengan Pendekatan ABCD Zainuddin, Muh. Anwar; Salmita, Dewi; Fatma; Rachmawati A.R; Rabbaniyah Istiqamah; Muhammad Syarif Nurdin; Nurfitriani; Nur Syamsu; Umi Wahyuni MD
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.16803

Abstract

Program pemberdayaan ini dikembangkan sebagai respons terhadap keterbatasan literasi digital dan peluang ekonomi bagi penyandang disabilitas di Kota Palu. Tujuan kegiatan adalah memperkuat kemandirian ekonomi melalui pendekatan Asset-Based Community Development, dengan menekankan pemanfaatan aset personal, sosial, dan produktif dalam komunitas disabilitas. Kegiatan dilaksanakan melalui tahapan identifikasi aset, pembangunan relasi, perancangan pelatihan, implementasi langsung, serta penguatan keberlanjutan. Pelatihan literasi digital dan workshop pemanfaatan platform penjualan daring diberikan, disertai sesi pengelolaan keuangan dasar berbasis prinsip etis. Hasil menunjukkan adanya peningkatan signifikan pada kompetensi digital peserta, tercermin dari nilai evaluasi pascapelatihan, keberhasilan pembuatan toko daring, serta unggahan produk pada platform digital. Peserta juga menunjukkan kepercayaan diri yang lebih tinggi dalam mengelola transaksi dan mempromosikan produk. Program menyimpulkan bahwa pemberdayaan berbasis aset yang dipadukan dengan keterampilan digital efektif meningkatkan partisipasi ekonomi penyandang disabilitas. Pendampingan berkelanjutan dan akses dukungan keuangan penting untuk menjaga keberlangsungan program.
How Do Trust and Convenience Build Long-Lasting Loyalty? A Study of Muslim Female Gen-Z on Shopee Zulfiani, Ika; Nurfitriani, Nurfitriani; Nursyamsu, Nursyamsu; Salmita, Dewi; Alkhazaleh, Salameh
Islamic Economics Journal Vol. 11 No. 01 (2025)
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v11i01.11

Abstract

Thi s study aims to understand how trust and convenience can build long-lasting customer loyalty among Muslim Female Generation-Z users on the Shopee app, with customer satisfaction as the key moderating factor in this relationship. This research is a descriptive-analytical study. The total population consists of 826 respondents, with a purposive sampling technique employed. Using the Slovin formula, a sample of 89 respondents was obtained. Data collection was conducted through questionnaires, and the data analysis techniques employed include validity testing, reliability testing, classical assumption testing, multiple regression analysis, hypothesis testing, Moderated Regression Analysis (MRA), and determination testing. Using a quantitative approach, data were collected through questionnaires from Muslim Female Generation-Z respondents and analyzed using SPSS. The findings reveal that both trust and convenience significantly contribute to increased customer loyalty, with customer satisfaction strengthening this relationship. This study offers new insights into the importance of building trust and providing convenience to create a satisfying and sustainable shopping experience for Muslim Female Generation-Z users. Consequently, these findings highlight key factors that e-commerce platforms should consider to retain customer loyalty, particularly among young Muslim women.
Co-Authors A Rifai, Rachmawati Al Khazaleh, Salameh Alkhazaleh, Salameh Fatma Muhammad Syarif Nurdin Nur Syamsu Nurfitriani Nurfitriani Nurfitriani, Nurfitriani Nursyamsu, Nursyamsu Rabbaniyah Istiqamah Rachmawati A.R Syamsu, Nur Umi Wahyuni MD Zainuddin, Muh. Anwar Zulfiani, Ika