Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi dan Bisnis Krisnadwipayana
Enny Susilowati Mardjono
Departemen Akuntansi, Universitas Dian Nuswantoro
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengukuran Kinerja Perbankan Sebelum dan Sesudah Menerapkan Teknologi Blockchain: Studi Kasus pada Bank BUMN yang Menerapkan Teknologi Blockchain Periode 2017-2024 Aura Restu Anindya Putri; Hermawan Triono; Enny Susilowati Mardjono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9980

Abstract

The purpose of this study is to examine the differences in financial performance before and after the application of blockchain technology to BUMN Bank. This researcher used a quantitative approach with secondary data in the form of state-owned bank financial statements for the 2017-2024 period. Variables analyzed include Return On Asset (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operational Cost and Revenue (BOPO) with Shapiro-Wilk normality test, Paired Sample-test, and Wilcoxon Signed Rank Test. Research results show that implementing blockchain does not have a significant effect on ROA and ROE. Meanwhile, the ratio of NIM and BOPO was found to have a significant influence only on Bank Negara Indonesia (BNI) and Bank Mandiri, while other state-owned banks did not show a significant difference. This indicates that the impact of blockchain on the profitability and efficiency of state-owned banks is still limited because this technology is relatively new so that its benefits are not fully reflected on financial performance. Based on the analysis results in this study, it is shown that banks need to adjust their business strategies by utilizing blockchain for operational efficiency, service innovation, and improved security and transparency to maintain sustainable competitiveness and profitability.
Analisis Pengaruh Kinerja Keuangan dalam Memprediksi Financial Distress pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Aisa Senta Mawarda; Enny Susilowati Mardjono; Ira Septriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7491

Abstract

The aim of this study is to analyze the impact of financial performance in predicting financial distress in banking companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study examines 46 banking companies registered on the Indonesia Stock Exchange during the period. The sample consists of 28 companies selected using purposive sampling. Data analysis is conducted using multiple linear regression.
FENOMENA AUDIT REPORT LAG: LEVERAGE, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN Salma Apriliana; Enny Susilowati Mardjono
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.158

Abstract

Penelitian ini dilakukan untuk menganalisis faktor-faktor yang mempengaruhi keterlambatan pelaporan audit atau Audit Report Lag dalam industri properti dan real estate di Indonesia. Laporan keuangan yang tepat waktu sangat penting bagi pemangku kepentingan karena berpengaruh terhadap relevansi informasi dalam pengambilan keputusan. Namun, banyak perusahaan di Indonesia mengalami keterlambatan dalam penyampaian laporan keuangan yang telah diaudit. Penelitian ini juga mengkaji pengaruh leverage, ukuran perusahaan, dan umur perusahaan terhadap keterlambatan audit. Beberapa penelitian sebelumnya menunjukkan hasil yang berbeda mengenai hubungan faktor-faktor tersebut dengan Audit Report Lag. Selain itu, penelitian ini menyoroti kasus manipulasi laporan keuangan yang pernah terjadi di beberapa perusahaan, termasuk Badan Usaha Milik Negara (BUMN). Oleh karena itu, penelitian ini bertujuan untuk memahami lebih lanjut faktor-faktor yang mempengaruhi keterlambatan audit dalam sektor ini. Dengan memanfaatkan SPSS 25, penelitian ini menggunakan regresi linier berganda, analisis data statistik deskriptif, uji asumsi klasik, uji hipotesis, serta uji koefisien determinasi. Menurut hasil penelitian, disimpulkan bahwa leverage memiliki pengaruh signifikan pada audit report lag sedangkan Ukuran perusahaan tidak memiliki pengaruh pada audit report lag dan Umur perusahaan memiliki pengaruh signifikan pada audit report. Untuk mencegah masalah selama proses audit dan memastikan laporan keuangan dirilis tepat waktu, hal ini dimaksudkan agar manajemen dapat meningkatkan kinerja bagi bisnis untuk menjaga kelangsungan bisnis.
How Audit Factors and Information Technology Affect Audit Report Lag: The Moderating Role of Firm Size? Rahma Kurniawati; Purwantoro; Enny Susilowati Mardjono; Entot Suhartono; mardjono, enny susilowati
Monex: Journal of Accounting Research Vol 15, No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v15i1.9982

Abstract

This study examines the influence of audit factors and information technology implementation on audit report lag, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange from 2020–2024. Using a quantitative descriptive approach with secondary data, 100 companies were selected through purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and moderated regression in SPSS 25. Results show that only Audit Opinion significantly increases audit report lag. Auditor Switching, Audit Tenure, and Information Technology show no significant effect, and firm size does not moderate any of these relationships.
Co-Authors Aisa Senta Mawarda Aura Restu Anindya Putri Entot Suhartono Hermawan Triono Ira Septriana Purwantoro Rahma Kurniawati Salma Apriliana