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JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
ISSN : -     EISSN : 26544369     DOI : -
Core Subject : Economy,
Jurnal Akuntansi Dewantara (JAD) merupakan terbitan berkala ilmiah sebagai sarana untuk menyebarluaskan hasil penelitian dan ilmu pengetahuan di bidang Akuntansi yang diterbitkan oleh Lembaga Penerbitan dan Publikasi Karya Ilmiah (LP2KI) STIE PGRI Dewantara Jombang, secara berkala 2 (dua) kali setahun setiap bulan Juni dan Desember dengan tujuan menyebarluaskan hasil-hasil penelitian, pengkajian, dan pengembangan bidang Akuntansi.
Arjuna Subject : -
Articles 102 Documents
GOOD CORPORATE GOVERNANCE DAN PERMODALAN PERBANKAN: PERAN MANAJEMEN RISIKO DI ERA PRA-COVID Nurianah; Beni Sucipto; Irea Arahima
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1537

Abstract

This study investigates the effect of Good Corporate Governance (GCG) on bank capital, with risk management serving as an intervening variable. The research focuses on Indonesian banks during the period 2015–2019, representing the pre-Covid era when economic conditions were relatively stable and had not yet experienced major shocks from the pandemic. GCG is considered a mechanism that strengthens public trust and enhances the quality of bank management, while risk management functions as a mediating process that translates sound governance into effective risk mitigation strategies. A quantitative approach was employed, using the Capital Adequacy Ratio (CAR) to measure capital adequacy and Non-Performing Loans (NPL) to assess risk management. The sample comprised all banks listed on the Indonesia Stock Exchange (IDX) during 2015–2019, resulting in 1,150 annual reports from 46 banks. Hypothesis testing was conducted using path analysis. The findings indicate that GCG has a direct effect on NPL, while NPL does not exert a direct effect on CAR. In contrast, without the intervening variable, GCG demonstrates an indirect effect on CAR. The results provide insights into the extent to which GCG contributes to strengthening bank capital through risk management and offer practical implications for regulators and banking practitioners in maintaining financial sector stability.
PENGARUH GAJI, TUNJANGAN, INSENTIF DAN FASILITAS KERJA TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA PEGAWAI NON PNS BIDANG NON MEDIS DI RSI MASYITHOH BANGIL) Novira Imanda Ryanta; Umi Setyorini; Desak Gede Tiara Sharasshita; Mariatul Iftiyah; Sri Puji Rahayu
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1538

Abstract

Berdasarkan hasil observasi pada beberapa pegawai Non PNS Bidang Non Medis di RSI Masyithoh Bangil terdapat perbedaan gaji, tunjangan, insentif dan fasilitas kerja antara pegawai PNS dan pegawai Non PNS. Dengan adanya perbedaan tersebut dapat berpengaruh terhadap kinerja pegawai Non PNS terutama Bidang Non Medis. Tujuan Penelitian ini adalah untuk menganalisis Pengaruh Gaji, Tunjangan, Insentif Dan Fasilitas Kerja Terhadap Kinerja Pegawai Non PNS Bidang Non Medis di RSI Masyithoh Bangil. Jenis penelitian ini adalah penelitian kuantitatif. Metode yang digunakan adalah metode kuantitatif deskriptif dengan menyebarkan kuisioner yang dibantu dengan alat uji statistik SPSS. Hasil penelitian menunjukkan Gaji (X1) dan Fasilitas Kerja (X4) berpengaruh terhadap Kinerja Pegawai. Sedangkan variabel lain Tunjangan (X2) dan Insentif (X3) tidak berpengaruh terhadap Kinerja Pegawai.

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