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Konsep Aset, Liabilitas dan Ekuitas Simanjuntak, Cindy Rulina; Zega, Oscarwan Fransisco; Silaban, Marnisa; Balen, Jaysica; Putri Aruan, Hicca Maria Gandi
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2719

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam konsep aset, liabilitas, dan ekuitas dalam konteks akuntansi keuangan, serta menelaah interaksi ketiganya dalam penyusunan laporan keuangan dan pengambilan keputusan manajerial. Melalui pendekatan kualitatif-deskriptif dan metode studi literatur, penelitian ini mengandalkan sumber data sekunder seperti buku teks, standar akuntansi (PSAK dan IFRS), artikel ilmiah, dan laporan keuangan perusahaan. Hasil pembahasan menunjukkan bahwa aset, liabilitas, dan ekuitas merupakan elemen fundamental yang saling terkait dalam struktur laporan posisi keuangan, di mana perubahan nilai pada satu elemen akan memengaruhi komposisi dua elemen lainnya. Selain itu, ketiga elemen ini juga memiliki implikasi signifikan dalam pengambilan keputusan strategis, baik dari perspektif manajemen internal maupun investor eksternal. Pemahaman terhadap prinsip pengukuran dan pelaporan, seperti penggunaan nilai wajar dan biaya historis, menjadi kunci dalam memastikan transparansi dan akuntabilitas informasi keuangan. Penelitian ini menekankan pentingnya pemahaman komprehensif terhadap ketiga konsep tersebut, tidak hanya bagi kalangan akademik, tetapi juga dalam praktik bisnis untuk mendukung tata kelola keuangan yang efektif dan berkelanjutan.
Pengaruh Permodalan Bank terhadap Efisiensi Operasi dan Performa Intermediasi Perbankan Balen, Jaysica; Tarigan, Nesya Septry; Siregar, Anugrah Indah; Siallagan, Hamonangan
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6747

Abstract

Banking plays an important role in the economy through its intermediary function, so capital adequacy and operational efficiency are key to maintaining stability and credit distribution. However, previous research findings on the relationship between capital adequacy and operational efficiency and intermediary performance are still diverse and require a more structured synthesis. This study aims to analyse the effect of bank capital on operational efficiency and banking intermediation performance. The method used is a literature study with a systematic literature review design. The research population consists of peer-reviewed scientific journal articles that discuss bank capital and its relationship with operational efficiency and/or banking intermediation. The sampling technique uses purposive sampling based on inclusion and exclusion criteria, resulting in a sample of 15 selected articles with active DOIs. The study location is focused on the Indonesian banking context with the support of international study findings as a comparison. The synthesis results show that capital adequacy is generally related to increased operational efficiency through strengthened risk management, governance, and cost control capacity, as well as strengthened intermediation capabilities through credit distribution resilience. However, the impact of capital is not always linear because unproductively managed capital has the potential to cause inefficiencies and an overly conservative attitude towards credit. The implication is that banks need to optimise capital utilisation for efficiency and productive credit distribution, while regulators need to ensure that capital policies promote stability and healthy intermediation.