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The Effect of ALMA, Equity, and Liabilities on Financial Performance and Company Value of Indonesian Banks Natasya, Rizky; Ramadani, Zahira Naswa; Safana, Alya; Hidayah, Siti Nur; Aliah, Nur
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.101

Abstract

This study was designed to identify the influence of Asset and Liability Management (ALMA), equity, and liabilities on financial performance and the value of banking companies in Indonesia. ALMA is a crucial strategy for maintaining bank financial stability through balanced asset and liability management. Meanwhile, equity and liabilities reflect the capital structure, which underpins a bank's ability to absorb risk and sustainably operate.This study utilizes an explanatory quantitative method that empirically explains the relationships between variables.The data for this study were obtained from the financial statements of the banks selected as the sample. The research findings demonstrate that ALMA and equity positively influence financial performance, while liabilities negatively influence it. Furthermore, financial performance has been shown to play a significant role in increasing company value. These findings indicate that effective asset and liability management, along with a strong capital structure, can generate positive performance and enhance investor perceptions of bank company value. This study is expected to contribute to broadening financial management insights and serve as a reference for the banking industry in developing more effective financial management strategies.
Academic Information System Audit Using the COBIT 5 Framework Deliver, Service, and Support (DSS) Domain Ramadani, Zahira Naswa; Safana, Alya; Lestari, Bunga Citra; Wardhani, Neng Sri
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.110

Abstract

The use of information technology in higher education is a strategic necessity to support the effectiveness and efficiency of academic processes. One form of its use is the Academic Information System (SIAKAD) as a means of managing academic data, administrative services, and providing information for students, lecturers, and management. However, the implementation of SIAKAD does not automatically guarantee that its management is in accordance with the principles of good information technology governance. Therefore, an evaluation through an information system audit is needed to assess performance, service quality, and system control. his study aims to audit the Academic Information System using the COBIT 5 framework with a focus on the Deliver, Service, and Support (DSS) domain. This domain was chosen because it is directly related to the delivery of information technology services, operational support, incident management, security, and service continuity. The research method used is mixed methods with a qualitative and quantitative approach, through observation, interviews, and the distribution of questionnaires compiled based on the COBIT 5 Process Assessment Model (PAM). The results of the study show that all processes in the DSS domain are at capability level 4 (Predictable Process). This indicates that IT service management has been running consistently and in a controlled manner. However, continuous improvement is still needed so that the process can reach the optimal capability level.