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All Journal Owner : Riset dan Jurnal Akuntansi Center of Knowledge Journal Of World Science Return : Study of Management, Economic and Bussines
Hari Gursida
Universitas Pakuan, Indonesia
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementation of Good Corporate Governance, Risk Management, and Financial Digitalization on Bank Performance and Their Impact on Firm Value Aminudin Aminudin; Hari Gursida; Yohanes Indrayono
Return : Study of Management, Economic and Bussines Vol. 4 No. 10 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i10.410

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), risk management, and financial digitalization on bank performance and their impact on company value. This research fills a literature gap by simultaneously analyzing the relationship among these three strategic factors and their combined effect on banking performance and company value, specifically within the context of the Indonesian banking industry confronting OJK regulatory dynamics, digital competition, and global market pressures. The study employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The data are sourced from the annual and sustainability reports of KBMI 3 and KBMI 4 banks over specific periods, utilizing financial performance indicators and company value measures. The study’s results show that (1) GCG does not affect bank performance but has a positive effect on company value; (2) risk management negatively affects bank performance but does not influence company value; (3) financial digitalization positively affects bank performance but does not influence company value; (4) bank performance itself does not affect company value; and (5) mediation testing indicates that bank performance does not mediate the influence of GCG, risk management, or financial digitalization on company value, although the direction of relationships shows varying positive and negative effects. These findings, aligned with previous literature, demonstrate that the influence of GCG, risk management, and digitalization on corporate performance and value is contextual, shaped by the specific indicators applied and the mechanisms examined.
Determinants of Corporate Governance on Bank Financial Performance Through Green Banking in Indonesia Ibram Pinondang Dalimunthe; Hari Gursida; Yohanes Indrayono
Journal of World Science Vol. 4 No. 6 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i6.1430

Abstract

This study aims to examine and analyze the influence of audit fees and auditor professionalism on audit quality, with auditor work experience as a mediating variable. The research is motivated by the importance of audit quality in enhancing the transparency and credibility of financial reporting, as well as the critical role of auditor experience in strengthening the relationship between audit fees, professionalism, and audit quality. The study was conducted on auditors working in Public Accounting Firms (PAFs) across Indonesia using a quantitative approach. Data were collected through questionnaires distributed to active auditors, and analyzed using path analysis. The results indicate that both audit fees and auditor professionalism have a positive and significant effect on audit quality. Moreover, auditor work experience significantly mediates the relationship between audit fees and professionalism with audit quality. These findings provide valuable implications for PAFs to improve audit quality through fair audit fee structuring, enhancement of auditor professionalism, and the development of work experience through continuous training.
Integration of Corporate Governance, Risk Management, and Financial Digitalization: Its Impact on Banking Company Performance and Value Aminudin Aminudin; Hari Gursida; Yohanes Indrayono
Journal of World Science Vol. 4 No. 10 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i10.1539

Abstract

This study aims to analyze the influence of the integration of corporate governance, risk management, and financial digitalization on the performance and value of banking companies in Indonesia. The research population includes foreign banks, government banks, and private banks classified as KBMI 3 and KBMI 4 for the 2019–2024 period. The research method used is explanatory with a quantitative approach. Data was obtained from annual reports, sustainability reports, and publications by the Financial Services Authority (OJK) and Bank Indonesia. Data analysis was carried out using Structural Equation Modeling (SEM-PLS). The results of the study show that corporate governance and risk management have a significant effect on company performance, while financial digitalization has a mediating role in increasing company value through increased operational efficiency and transparency. These findings affirm the importance of integrating governance, risk, and digitalization strategies in the face of the era of technology-based finance.
Peran Sekuritisasi Sebagai Pendanaan Ekspansi Kredit Pemilikan Rumah Pada Bank BTN Dede Hikmat Maulana; Hari Gursida; Yohanes Indrayono
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2422

Abstract

Banks as intermediary institutions collect funds from the public in the form of and provide credit, one of which is Home Ownership Credit/KPR. However, there is a risk of a mismatch between funding and bank financing. KPR credit which has a long term is not comparable to funding sources from bank customer deposits which have a tenor of less than 1 year. Bank BTN as a bank that focuses on housing financing continues to pursue mortgage credit growth, one of which is by means of mortgage securitization. KPR securitization as a relatively cheap source of long-term funding is one of Bank BTN's ways of expanding KPR credit. The aim of this research is to determine the impact of securitization on the financial performance and company performance of Bank BTN.  This research is expected to provide an understanding regarding KPR securitization and the development of KPR credit in Indonesia, especially KPR securitization carried out by Bank BTN in the period 2018 to 2023. The analytical method used in this research is qualitative descriptive analysis. The data used in this research uses secondary data sources, including publications of company financial reports, government policies and regulator reports. Data collection techniques in this research used documentation, observation and interview techniques. The research results show that although KPR securitization has a positive impact on Bank BTN's liquidity and is used as an alternative source of financing for KPR expansion, it does not have a significant impact on shareholder profits.
Peningkatan Pangsa Pasar UMKM di Desa Wisata Bojong Rangkas melalui AI Marketing Metya Lutviani; Valeriana Darwis; Sumarno Sumarno; Hari Gursida
Center of Knowledge : Jurnal Pendidikan Dan Pengabdian Masyarakat Volume 5 Nomor 2 Agustus 2025
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/cok.v5i2.2949

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional karena berkontribusi besar terhadap penyerapan tenaga kerja dan Produk Domestik Bruto (PDB), namun masih menghadapi tantangan dalam aspek pemasaran dan pemanfaatan teknologi digital. Kegiatan pemberdayaan masyarakat ini dilaksanakan dengan tujuan untuk meningkatkan pemasaran produk yang dihasilkan oleh 25 pelaku UMKM di Desa Wisata Bojong Rangkas melalui penerapan artificial intelligence (AI) marketing. Proses pemberdayaan masyarakat dilakukan dengan menggunakan metode ekspositori dan inkuiri. Pelaksanaan kegiatan berlangsung di balai desa dengan penyampaian materi terkait AI marketing, serta kunjungan lapangan ke sentra pengrajin tas dan lokasi agrowisata. Untuk mengetahui kondisi eksisting terkait dimensi manajemen pada UMKM, digunakan instrumen kuesioner yang dianalisis secara deskriptif melalui perhitungan skor rata-rata Likert. Hasil analisis menunjukkan bahwa pada dimensi pemasaran, sekitar 80% responden telah aktif menggunakan media sosial dan marketplace, namun belum memanfaatkannya secara optimal untuk memasarkan produk. Pada dimensi keuangan, sebagian besar UMKM belum memiliki pencatatan keuangan yang profesional. Sementara pada dimensi sumber daya, hanya sedikit UMKM yang mengembangkan pengetahuan terkait pemasaran produk. Pada dimensi pengembangan produk, hanya 32% UMKM yang meluncurkan varian baru dalam kurun waktu satu tahun terakhir. Setelah mengikuti penyampaian materi dalam kegiatan pemberdayaan masyarakat ini, para pelaku UMKM mulai mendapatkan pencerahan dan merasa lebih percaya diri bahwa peluang pasar UMKM dapat meningkat apabila mereka memasarkan produknya melalui strategi AI marketing.
Akselerasi Pangsa Pasar UMKM Inovasi Rendah melalui Literasi AI Marketing di Desa Wisata Bojong Rangkas Bambang Siswanto; Iman Ibrahim; Hari Gursida
Center of Knowledge : Jurnal Pendidikan Dan Pengabdian Masyarakat Volume 5 Nomor 2 Agustus 2025
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/cok.v5i2.2968

Abstract

Transformasi digital telah menjadi kebutuhan strategis bagi UMKM untuk mempertahankan daya saing di era ekonomi berbasis teknologi. Namun, sebagian besar UMKM, khususnya yang berada pada kategori inovasi rendah, masih menghadapi keterbatasan dalam pemanfaatan teknologi digital, kreativitas pemasaran, dan pengambilan keputusan berbasis data. Berdasarkan permasalahan tersebut, penelitian ini bertujuan untuk meningkatkan literasi AI Marketing sebagai strategi akselerasi pangsa pasar UMKM inovasi rendah di Desa Wisata Bojong Rangkas. Penelitian ini menggunakan pendekatan evaluatif-deskriptif dengan metode pre-test dan post-test yang mencakup empat aspek utama yaitu marketing, produksi dan inovasi, keuangan, serta sumber daya manusia. Program pelatihan meliputi penggunaan ChatGPT untuk pembuatan konten otomatis, Canva Magic Resizer untuk desain multiformat, Perplexity untuk riset pasar cepat, serta simulasi dasar periklanan digital berbasis AI. Pendampingan tambahan diberikan pada aspek perilaku wirausaha dan pencatatan keuangan digital. Hasil penelitian menunjukkan peningkatan signifikan pada seluruh aspek kompetensi UMKM dengan capaian marketing sebesar 86 %, produksi dan inovasi 88 %, keuangan 84 %, dan sumber daya manusia 86 %. Temuan ini menunjukkan bahwa literasi AI mampu mengurangi hambatan inovasi, meningkatkan kualitas konten digital, memperluas jangkauan pemasaran, dan memperkuat profesionalisasi pengelolaan usaha. Penelitian ini menyimpulkan bahwa teknologi AI berperan sebagai akselerator pangsa pasar UMKM melalui peningkatan efisiensi operasional, kreativitas pemasaran, serta pengambilan keputusan berbasis data. Rekomendasi diberikan pada perlunya penguatan ekosistem pendampingan digital berkelanjutan dan integrasi pelatihan AI dalam pengembangan UMKM di tingkat lokal.
Co-Authors Aminudin Aminudin Bambang Siswanto Dede Hikmat Maulana Ibram Pinondang Dalimunthe Iman Ibrahim Metya Lutviani Sumarno Sumarno Valeriana Darwis Yohanes Indrayono