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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi Golden Ratio of Data in Summary Analisa: Jurnal Manajemen dan Akuntansi
Pardede, Tiolina Evi Nausta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Determinan Profitabilitas dengan Leverage sebagai Pemoderasi Wijaya, Temi Adi; Pardede, Tiolina Evi Nausta
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v9i2.216

Abstract

This study aims to determine the effect of firm size and sales growth on profitability by using leverage as a moderating variable. This research method uses moderated regression analysis with a quantitative approach using SPSS 25 software. The sample selection technique in this study uses a purposive sampling method with 30 companies listed on the Indonesia Stock Exchange for three periods. The results of the study indicate that company size and sales growth have an effect on profitability, leverage can strengthen the effect of company size on profitability but cannot strengthen the effect of sales growth on profitability
Analysis of Company Performance Through a Management Control System Approach: A Study of Financial Services Authority Documents in 2019 Hasanah, Nadia Raudatul; Rismawati, Bunga; Hanifah, Raudya Nida; Kusnaedi, Salsabila Putri; Pardede, Tiolina Evi Nausta
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.2022

Abstract

This study analyzes the organizational performance of Indonesia's Financial Services Authority (OJK) in 2019 from the perspective of the Management Control System. Drawing on a document analysis of the OJK 2019 Performance Report, the research evaluates the effectiveness of the integration of strategy, budget, and performance through the Management, Strategy, Budget, and Performance System (MSAK), which is rooted in the Balanced Scorecard (BSC) framework. The findings indicate that OJK's Management Control System successfully maintained financial sector stability amidst global economic slowdown. External performance indicators remain robust, with banking credit growth reaching 7.05% (YoY) and the net Non-Performing Loan (NPL ratio) contained at a healthy 1.20%. Furthermore, foreign investors recorded a net buy of IDR 49.2 trillion in the capital market. Internally, OJK significantly strengthened its control mechanisms by implementing Integrated Governance, Risk, and Compliance (GRC) and using Supervisory Technology (SupTech) such as OJK-BOX and Continuous Audit Continuous Monitoring (CACM). This control environment resulted in the organization achieving an Unqualified Opinion on its financial statements. The study concludes that OJK's successful performance relied on an adaptive, risk-based Management Control System that strategically leveraged digital transformation.
PENTINGNYA PENERAPAN ETIKA BISNIS UNTUK MEWUJUDKAN KEBERLANJUTAN USAHA DI INDONESIA Aidatul Fitriyah, Eva; Auliya, Navasa; Amanda, Vriska; Pardede, Tiolina Evi Nausta
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 13 No 3 (2025): Desember 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v13i3.797

Abstract

Tujuan utama penelitian ini adalah menganalisis peran etika bisnis dan tanggung jawab sosial perusahaan (CSR) dalam mewujudkan keberlanjutan usaha di Indonesia. Metode yang digunakan adalah pendekatan kualitatif dengan teknik studi pustaka, melalui analisis berbagai jurnal, buku, dan publikasi ilmiah yang relevan. Data dianalisis melalui proses reduksi, kategorisasi tema, serta analisis isi terhadap literatur. Hasil penelitian menunjukkan bahwa penerapan etika bisnis yang berlandaskan kejujuran, transparansi, dan tanggung jawab mampu meningkatkan citra perusahaan, kepercayaan publik, serta loyalitas stakeholder. CSR juga ditemukan sebagai strategi penting dalam memperkuat hubungan sosial, menjaga keseimbangan ekonomi-lingkungan, serta menciptakan legitimasi sosial yang berkelanjutan. Implikasi penelitian ini menegaskan bahwa integrasi etika bisnis dan CSR dapat menjadi solusi strategis bagi perusahaan dalam menghadapi tantangan era digital, terutama terkait transparansi data, privasi, dan komunikasi publik. Kebaruan penelitian terletak pada penggabungan perspektif etika bisnis, CSR, dan transformasi digital dalam konteks keberlanjutan usaha di Indonesia
Co-Authors Aidatul Fitriyah, Eva Amanda, Vriska Auliya, Navasa Hanifah, Raudya Nida Hasanah, Nadia Raudatul Kusnaedi, Salsabila Putri Rismawati, Bunga Wijaya, Temi Adi