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All Journal Journal of Principles Management and Bussines International Journal of Economics, Business Management and Accounting
Istiyah, Iin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Political Connections, Government Ownership, Loan Growth, and Audit Committee: Determinants of Bank Financial Performance in Indonesia Istiyah, Iin
Journal of Principles Management and Business Vol. 4 No. 02 (2025): October 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i02.280

Abstract

This study investigates the effects of political connections, government ownership, and loan growth on the financial performance of banks in Indonesia, with the audit committee serving as a moderating variable. Using a quantitative explanatory approach, data were collected from 32 banks listed on the Indonesia Stock Exchange (IDX) over the period 2017–2021, resulting in 160 firm-year observations. Secondary data were obtained from annual reports and official disclosures, and the analysis was conducted using SSEM-PLS 4.0. The results reveal that political connections and loan growth significantly and positively influence financial performance, whereas government ownership shows a positive but insignificant effect. Furthermore, the audit committee strengthens the positive relationship between political connections and financial performance but does not significantly moderate the effect of government ownership. These findings highlight the importance of lending activities and political connections in driving bank profitability, while also pointing to the ambiguous role of state ownership in balancing commercial and social objectives. This study contributes to the literature on corporate governance and banking performance in emerging markets by providing empirical evidence from Indonesia. The findings also offer practical implications for regulators, bank management, and investors regarding the role of governance mechanisms particularly audit committees in ensuring that political and ownership structures enhance rather than hinder financial performance.
Implementation of User Transaction Services Via E-Money Id- Card as a Means of Payment Transactions (Case Study of the Muhammadiyah Zaenab Masykur Islamic Boarding School) Istiyah, Iin; Putri, Nurul Wulandari
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 6 No. 2 (2024): July 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v6i2.2307

Abstract

Advances in the financial and banking system in the economy have been able to shift payment methods from using cash to non-cash forms. E-money is currently popular among all groups, including Islamic boarding schools. The aim of this research is to find out how to implement the use of e-money ID-cards at the Zaenab Masykur Islamic boarding school, Adiwerna. This research uses qualitative methods with data sources coming from interviews and observations. The results of this research show that the use of a manual payment system is felt to be less effective so that e-money becomes a solution to simplify transactions, record and report more quickly and practically. The e-money ID-card is included in the open loop category because it functions as a means of payment, it is a chip based registered type because the user's identity and the value of the money in it are recorded on the holder’s card and registerd. Understanding of technology and concerns about system security as well as limitations in the use of T-cards which can only be used in Islamic boarding schools are challenges in using e-money at Islamic boarding school Zaenab Masykur   
Co-Authors Putri, Nurul Wulandari