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DETERMINATION OF SUSTAINABLE BUSINESS FACTORS OF ISLAMIC BANKS IN INDONESIA Siswanti, Indra
The International Journal of Accounting and Business Society Vol 27, No 2 (2019): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2019.27.2.7

Abstract

The objective of the study is to test and analyze the influence of corporate intellectual capital and company size on sustainable business through financial performance as a mediating variable. The data used was secondary data of financial and annual reports for 2010-2018 period. The population of this study was 9 (nine) Islamic Banks, and the samples used were saturated sampling, thus the sample used was all the 9 (nine) Islamic Banks. The data processing method used is Partial Least Square (PLS). The results of the study found that intellectual capital has a significant effect on financial performance, company size  has a significant effect on financial performance, where as intellectual capital has no effect on sustainable business. The study  found that financial performance has a significant effect on sustainable business. Financial performance has a full mediating influence of intellectual capital on sustainable business, and financial performance has a partial mediating influence of company size on sustainable business. Keywords:  Intellectual Capital, Company size, Financial Performance, and Sustainable Business
Struktur Kepemilikan dan Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Indra Siswanti; Embun Prowanta
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 7, No 2 (2021): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v7i2.4842

Abstract

This study aims to examine the effect of ownership structure on firm value with financial decisions and investment decisions as intervening variables. This study uses secondary data from financial reports. The population used in this study are manufacturing companies in the consumer goods sector which listed on Indonesian stock exchange 2013-2019 of 35 (thirty five) companies. While the research sample was taken using certain criteria.The number of samples obtained are 7 (seven) companies. Data processing techniques using smartPLS 3.0. The results state: 1) ownership structure has a significant effect on firm value, 2) ownership structure has a significant effect on funding decisions, 3) ownership structure has a significant effect on investment decisions, 4) funding decisions has a significant effect on firm value, 5) investment decisions has a significant effect on firm value, 6) funding decisions mediate the effect of ownership structure on firm value, 7) investment decisions mediate the effect of ownership structure on firm value. The limitation of the results of this study is that the results of this study cannot be generalized because the objects used are limited to manufacturing companies in the consumer goods sub-sector.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BEI 2012-2019) Fitri Diana Tri Anisa; Indra Siswanti
Aliansi : Jurnal Manajemen dan Bisnis Vol 15, No 2 (2020): Aliansi : Jurnal Manajemen dan Bisnis
Publisher : Sekolah Tinggi Manajemen IMMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/aliansi.v15i2.62

Abstract

The purpose of the research is to obtain empirical evidence about the impact of profitability, company size , capital structure on firm value. And the other purpose of this research too is to determine the effect of profitability, company size on firm value mediated by capital structure.  The sample in this research is manufacturing company on Miscellaneous industry sector which listed in Indonesia Stock Exchange during the period of 2012 –2019. With using  purposive sampling data this research got  twelve companies as sample research. The source of the data of this research was conducted from annual report and financial report.This research is using quantitative approach with path analysis method and using SmartPLS 3.0 as analyisis tool.The result in this research has two kind of result,for direct result found that profitabilty has significant positive effect on firm value, company size has significant positive effect on firm value, capital structure has significant negative effect to firmvalue. And the result for indirect result are Capital structure is able to mediate profitability on firm value. But on the other hand capital structure is not able to mediate company size on firm value.
Capacity Building in Indonesian Banking Sector: A Review on Sustainable Financial Affairs Lenny Christina; Indra Siswanti; Ahmad Hidayat; Maharini Maharini; Darwin Darwin
MIX: JURNAL ILMIAH MANAJEMEN Vol 12, No 2 (2022): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2022.v12i2.004

Abstract

The implementation of sustainable finance is still a challenge in the banking sector. One important element is the availability of Human Resources who understand the sustainable economy. Banking institutions need to prepare professional and quality Human Resources who are able to apply the principles of sustainable finance so that they can create products or services in an effort to improve services to customers in the banking sector.Objectives: To support the Indonesian government's program for implementing sustainable financial programs, especially in the banking sector of Indonesia, a good strategy is needed to prepare and increase capacity building. The purpose of this research is to analyze the effect of Capacity Building in the implementation of Sustainable Finance in the banking sector of Indonesia.Methodology: This study used quantitative methods with 100 employees at banking institutions as the object of research. The research sampling technique uses simple random sampling with data analysis using SEM PLS.Finding: This research proves that leadership and talent management affect capacity building in the Banking sector towards implementing sustainable finance. This study proved that:1) direct influence of leadership talent management and capacity building to financial sustainability, 2) indirect influence of leadership and talent management on financial sustainability through capacity building.Conclusion: This research proves the influence of leadership and talent management on financial sustainability mediated by capacity buildingKeywords: Banking, Strategy, Capacity Building, Financial Sustainability.
INTERNET BANKING SERVICE QUALITY IN INDONESIA AND ITS IMPACT ON E-CUSTOMER SATISFACTION AND E-CUSTOMER LOYALTY Yohanes Ferry Cahaya; Indra Siswanti
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.376 KB) | DOI: 10.56174/mrsj.v1i1.350

Abstract

This study proposes a model of the effect of internet banking service quality on e customer satisfaction and e customer satisfaction on e customer loyalty in the banking industry in Indonesia. Based on the technology acceptance model, this study aims to expand the model to better understand why consumers are willing or hesitant to adopt internet banking as a means of financial transactions. The researcher proposes a framework that integrates the factors that affect service quality, customer satisfaction, and customer loyalty. Some important implications are also discussed and the proposed model will form the basis of empirical studies.
EFFECT OF CAPITAL STRUCTURE AND LIQUIDATION ON FIRMS VALUE WITH PROFITABILITY AS INTERVENING VARIABLES (Case Study On Property And Real Estate Companies Registered In Indonesia Stock Exchange 2014-2019 ) Elmi Aguduri Puspita; Indra Siswanti
Management Research Studies Journal Vol. 2 No. 1 (2021): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.316 KB) | DOI: 10.56174/mrsj.v2i1.366

Abstract

This study aims to determine the effect of capital structure, liquidity on firm value with profitability as an intervening variable. The samples used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) for the period 2014 - 2019. The independent variables in this study are the current ratio (CR) and debt to equity ratio (DER) to price book value ratio (PBV) with return on equity (ROE). The number of samples used in the study amounted to 20 companies using purposive sampling. The results of this study indicate that the variable capital structure (DER) has no effect on firm value (PBV), liquidity (CR) affects firm value (PBV), capital structure (DER) affects profitability (ROE), Liquidity (CR) affects profitability (ROE), profitability (ROE) are unable to mediate the capital structure (DER) on firm value (PBV) and profitability is able to mediate between liquidity (CR) against firm value (PBV).
THE INFLUENCES OF ACCRUALS QUALITY AND TAX MANAGEMENT ON THE FUTURE MARKET VALUE: CASE STUDY OF THE LISTED FIRM ON INDUSTRY MANUFACTURING SECTORS Muljanto Siladjaja; Indra Siswanti; Syafrida Hafni Sahir
Management Research Studies Journal Vol. 2 No. 1 (2021): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.567 KB) | DOI: 10.56174/mrsj.v2i1.368

Abstract

This empirical research has proven that the investor insisted on the management to level up the earnings quality constantly, there is no tolerance for any distortion, including the negative effect of opportunistic accruals. The high earning quality paves out the way for the investor to calculate the future return accurately, by minimizing the volatile movement of market price and agency cost. This research tested how the accruals quality and tax management influences the investor’s perception in the future, that measured by future market value. The observation data had used the samples on the listed company in the industrial manufacturing sector for the period 2015 until 2017, which had amounted to 384 observation data. This multiple regression model with data panel has used the discretionary accruals quality, tax management, and future market value, the result is the earnings quality has a positive influence on the future market value significantly. The management should carry out consistently all available tax accounting standards and tax regulations at the maximum level without any infringement, this one is related to deduct the risk. It is an implication of the Signalling and Regulation Theory. The investor has realized the gap between the accounting standard and tax regulation intolerance zone, absolutely it has no crucial impact on the volatile movement of the market price. Primarily they concern about the high book and tax accruals, meanwhile ignoring both positive or negative. Principally, the high-quality accounting information has a contribution to predicting the better-expected return accurately in the future period, this is aimed to protect the investment in the high safety area.
DETERMINANT OF STOCK PRICE INSURANCE COMPANY IN INDONESIA Embun Prowanta; Indra Siswanti
The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.3.2

Abstract

This study aims to analyze the effect of the Claim Expense Ratio and the Technical Reserve Ratio to the Stock Price with the Solvency Ratio as an intervening variable in insurance companies on the IDX. The populations in this research were all 12 insurance companies in Indonesia. The sampling criteria are insurance companies listed on the Indonesia Stock Exchange and publish quarterly financial reports continuously during the 2017-2018 period. There are 8 companies that meet the purposive sampling criteria. Data processing and analysis techniques are carried out using Path Analysis. The results show that the claim expense ratio has a significant positive effect on the solvency ratio, the technical reserve ratio has no effect on the solvency ratio, the claim expense ratio has a significant positive effect on stock prices, the technical reserve ratio has a significant negative effect on stock prices and the solvency ratio is not able to mediate the ratio of claim expense to stock prices and the solvency ratio is able to mediate the effect of the ratio of technical reserves to stock prices.   Keywords:  The Claim Expense Ratio, The Technical Reserve Ratio, The Solvency Ratio, Stock Prices
Various Sources Working Capital Financing For The Sustainability Micro, Small And Medium Enterprises (MSMEs) Business In Rancabungur-Bogor Indra Siswanti; Lenny Christina Nawangsari
Jurnal Abdimas Perbanas Vol. 4 No. 1 (2023): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v4i1.522

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the object of community service activities, which are located in the Rancabungur area, West Java. Small, Micro and Medium Enterprises (MSMEs) businesses need to understand various alternative sources of working capital financing, so that it is hoped that micro, small and medium enterprises (MSMEs) can find solutions to financing working capital within the framework of development and maintenance of the business in order to continue to be sustainable. The purpose of this community service activity is to provide training for micro, small and medium enterprises (MSMEs) to get various alternative sources of financing both from commercial banks/Islamic banks or from non-bank financial institutions. For this reason, activities team community service Universitas Mercu Buana Jakarta with the topic: “MSMEs Management Development of Achieve Business Sustainability Viewed from Various Management Perspectives (Marketing, Finance, Human Resources, and Operation)”
A LITERASI KEUANGAN SYARIAH BAGI UMKM, SEBUAH SOLUSI MEMPEROLEH MODAL USAHA Siswanti, Indra; Mei Nur Widigdo, Aslam
Jurnal Abdimas Perbanas Vol. 3 No. 1 (2022): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (455.625 KB) | DOI: 10.56174/jap.v3i1.473

Abstract

ABSTRAK Usaha kecil mikro dan menengah (UMKM) yang menjadi obyek dalam kegiatan pengabdian masyarakat ini berada di wilayah di wilayah Jakarta Barat. Usaha kecil mikro dan menengah (UMKM) perlu diberikan literasi keuangan syariah termasuk produk, jasa serta macam-macam akad pembiayaan di bank syariah dan Lembaga keuangan syariah, agar para pelaku Usaha kecil mikro dan menengah (UMKM) bisa mencari solusi untuk mencari pembiayaan modal kerja dalam rangka pengembangan bisni usahanya. Untuk itu tim Pengabdian Kepada Masyarakat dari Universitas Mercu Buana Jakarta akan mengadakan kegiatan ”Literasi keuangan Syariah bagi UMKM, sebuah solusi memperoleh modal usaha.” Kegiatan ini dilakukan secara virtual melalui aplikasi Google Meet. Jumlah peserta UMKM yang ikut dalam kegiatan ini sebanyal 27 pelaku UMKM dan diikuti oleh 8 dosen dari Universitas Mercu Buana. Kata Kunci: Literasi Keuangan Syariah, produk dan jasa bank syariah