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INDONESIA
Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 293 Documents
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FINANCIAL PERFORMANCE DIFFERENCES BETWEEN CONVENTIONAL AND ISLAMIC BANKS IN INDONESIA Dwi Laela Ardiyanti
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15572

Abstract

Banking institutions play a crucial role in maintaining financial stability and public trust. Differences in operational principles between conventional and Islamic banks may result in variations in financial performance. This study examines whether significant differences exist in the financial performance of conventional and Islamic banks listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative comparative approach was employed using secondary data from 15 conventional banks and 4 Islamic banks selected through purposive sampling. Financial performance was measured using Return on Assets (ROA), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO). Data were analyzed using normality tests, independent sample t-tests, and Mann–Whitney tests. The findings reveal significant differences in ROA, CAR, and BOPO (p < 0.05), indicating variations in profitability, capital adequacy, and operational efficiency. However, no significant differences were found in LDR and NPL, suggesting similarities in liquidity management and credit risk. These results indicate that differences in business models influence profitability and efficiency, while regulatory harmonization contributes to similar liquidity and credit risk performance across banking systems.
ANALYSIS OF FACTORS AFFECTING EMERGENCY FUND MANAGEMENT IN THE COMMUNITY OF TERBANGGI MARGA VILLAGE, SUKADANA, LAMPUNG EAST Selin Jurniasari; Thoyibatun Nisa; Era Yudistira
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15583

Abstract

Emergency funds are an essential component of household financial resilience, particularly in rural communities that are vulnerable to income fluctuations and economic uncertainty. Limited financial preparedness in such settings highlights the importance of identifying key factors that influence emergency fund management. This study aims to analyze the effects of financial literacy, financial experience, lifestyle, and online lending on emergency fund management among residents of Terbanggi Marga Village. This research employed a quantitative approach using survey data collected from 89 respondents selected through purposive sampling, meaning respondents were chosen based on specific criteria relevant to the research objectives. The data were analyzed using multiple linear regression to examine the individual and combined effects of the independent variables on emergency fund management. The results show that financial literacy (p = 0.001) and financial experience (p = 0.001) have a positive and statistically significant effect on emergency fund management. In contrast, lifestyle (p = 0.692) and online lending (p = 0.411) do not demonstrate a significant influence. The simultaneous effect of all independent variables is confirmed by the F-test, which assesses their joint impact on the dependent variable (p = 0.001). Furthermore, the coefficient of determination (R² = 0.698) indicates that the regression model explains 69.8% of the variation in emergency fund management. These findings suggest that improving financial literacy and strengthening financial experience are critical strategies for enhancing emergency fund management in rural communities, while lifestyle patterns and the use of online lending services appear to play a less dominant role
OPTIMIZING NON-TAX REVENUE AT CLASS III AIRPORTS: A POLICY ANALYSIS Husnul Muamilah; Ratna Dewi Kusumawati; Mahsun Mahsun; Tia Rahmatika
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15754

Abstract

Non-Tax State Revenue (PNBP) is a crucial component in supporting the fiscal sustainability of the airport sector, particularly at Class III airports with limited traffic volume and revenue capacity. An unbalanced revenue structure has the potential to increase fiscal vulnerability to external shocks. This study aims to analyze PNBP management policies and their implications for fiscal resilience at Class III airports. This study uses a qualitative approach through policy analysis with a case study design at Sangia Nibandera Airport. Data were obtained from PNBP realization reports, related regulations, and supporting policy documents, which were analyzed descriptively and analytically. The analysis results show that PNBP realization in 2022 only reached 60.20% of the target. The revenue structure is dominated by passenger-based aeronautical revenue, with Aircraft Passenger Services (PJP2U) contributing 72.20%, while non-aeronautical revenue contributed less than 10%. This dependence increases fiscal vulnerability to fluctuations in passenger numbers and flight frequencies. This study concludes that optimizing PNBP requires strengthening governance, diversifying non-aeronautical revenues, and establishing risk-based targets to improve fiscal resilience.

Page 30 of 30 | Total Record : 293

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