Trisnawati, Luh Putu Puji
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Journal : JURNAL LENTERA AKUNTANSI

PENERAPAN KONSEP SUSTAINABLE FINANCE: Model Analitycal Hierarchy Process Setiyowati, Harlis; Trisnawati, Luh Putu Puji
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.826

Abstract

The idea of sustainable finance has gained acceptance on a global and regional scale, including in Indonesia. Applications of this new financial idea face challenges. Making a model for sustainable finance implementation is the aim of this study. The AHP model's goal is to establish a economic, social, and value  environment and corporate governance. The first level is a factor, namely obstacles to the implementation of sustainable finance, namely; economic, social and environmental aspects, issues of rules and regulations, disclosure of sustainable reports and technological interventions. Based on the results of testing the AHP model, the most important factor in implementing the concept of Sustainable Finance is the "Economic, Social and Environmental Aspects" factor with a weight of 0.390, the second most important factor is "Rules and Regulation Issues" with a weight of 0.319, then the "Disclosure of Sustainability Reports" factor with weight 0.158 and the lowest is the "Technological Intervention" factor with a weight of 0.132. Meanwhile, based on the test results, the most important actor in the concept of Sustainable  Finance based on test results, namely Financial Services Institutions with a weight of 0.338. The second most important actor is the Issuer with a weight of 0.275. The third most important actor is a Public Company with a weight of 0.264, and the actor with the lowest weight is All Related Parties with a weight of 0.147.  Recommend that For financial institutions and investors to be prepared to participate in ESG-based businesses, legislation and norms pertaining to sustainable finance urgently need to be improved, particularly fines for non-compliance and purposeful manipulation of sustainability reports.Keywords: AHP, Sustainable Finance 
ANALISIS KINERJA KEUANGAN BANK UMUM KONVENSIONAL KBMI 3 TAHUN 2017-2022 Trisnawati, Luh Putu Puji; Alfayed, Jonathan Tristan
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1087

Abstract

In general, the purpose of an established company is to make a profit for its owners. A company that performs well can generate high profits with a long period of time and is able to attract investors to invest its funds. One form of information that can be used to determine the condition and development of a company is the financial statements reported at the end of each period as a report on management accountability for the management of a company. Company performance is a description of the financial condition of a company that is analyzed with various financial analysis tools, so that it can be known about the good and bad financial condition of a company that reflects performance achievements in a certain period. This study aims to analyse the financial performance of core capital group (KMBI) 3 banks using Otoritas Jasa Keuangan (OJK) report data for the period 2017 - 2022 which is processed using the Eviews application. The results of the study found that Capital Adequacy Ratio (CAR) has a significant positive influence on company performance in this case Return On Asset, Non Performing Loan (NPL) does not have a significant effect on Return On Asset, Loan To Deposit Ratio (LDR) has a significant positive influence on Return On Asset and Operating Expense to Opeating Income (BOPO) has a significant negative influence on Return On Asset. Key words: Financial Performance, Commercial Banks, Core Capital Bank Group 3