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Jl. Urip Sumoharjo KM.5, Makassar, Provinsi Sulawesi Selatan, 93222, Indonesia
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INDONESIA
Atestasi : Jurnal Ilmiah Akuntansi
Published by Universitas Muslim Indonesia
ISSN : 26211963     EISSN : 26211505     DOI : https://doi.org/10.57178/atestasi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a double-anonymous peer review process, which strives to match the expertise of a reviewer with the submitted manuscript. Reviews are completed with evidence of thoughtful engagement with the manuscript, provide constructive feedback, and add value to the overall knowledge and information presented in the manuscript. This journal the purpose as a place to accommodate ideas, reviews, and scientific studies and as a channel of information for the development and construction of science in the field of accounting, including management accounting, public sector accounting, auditing, taxation, sharia accounting, behavioral accounting, financial accounting, and accounting information systems. Open Access- All articles published in Atestasi: Jurnal Ilmiah Akuntansi are published Open Access under a CC BY 4.0 license. The languages used in this journal are Indonesian and English.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol. 3 No. 2 (2020): September" : 13 Documents clear
Effect of Earning Asset Quality and Non-Performing Loans on Capital Adequacy Level Yusriadi Hala
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v3i2.265

Abstract

This study aims to examine and analyze the effect of the quality of productive assets and non-performing loans on the level of capital adequacy. This research uses quantitative methods with an associative form. The research population is all banking companies listed on the Indonesia Stock Exchange for the period 2012-2019. Determination of the sample using purposive sampling technique focused on criteria for state-owned banks. Four companies were selected with a total sample size of 32 pieces analyzed using the multiple regression analysis models. The results showed that the variable of earning asset quality had a negative and significant effect on the level of capital adequacy of state-owned banks and non-performing loans had a negative and insignificant impact on the level of capital adequacy of state-owned banks. According to internal and external banking conditions, banking management manages to earn assets prudently by mitigating risks, as reflected in the significant growth in earnings values during the study period. Risk mitigation under operational principles is reflected in the NPL's small amount during the study period, indicating that the management has complied with the NPL value threshold required by the regulator. Professionally managed bank productive assets will lead to maximum profits and reduce unnecessary burdens so that the combination of the two will maintain the bank's capital adequacy level.
Implementation of Total Quality Management and Leadership on Islamic Banking Financial Performance Edy Jumady
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v3i2.266

Abstract

The goal of this study is to examine the influence of overall quality management and leadership on the financial performance of Islamic banks in Makassar Region. The analysis is quantitative. The population of this research is a permanent staff member of Islamic banks, with as many as 298 workers. The sampling method used simple random sampling and a sample of 75 respondents was collected. Collection of data using a questionnaire. The data analysis methodology used multiple linear regression analyses. Study findings at a 5% level of relevance show that overall quality management and governance have a positive and important impact on financial performance. These findings clarify that the implementation of holistic quality control must concentrate on consumers, performance development, education and training, and employee engagement and empowerment. It is important to include front-line workers in decision-making at their workplaces, as they are the key actors in the development of successful results. Leaders or administrators have been in a position to defend subordinates. They have been shown to be able to increase productivity efficiency in such a way that all the work and goals given have been accomplished in compliance with the wishes of the organization.
Fair Value Analysis of Shares amidst Fintech Competition Pressure: A Case Study at PT Bank BNI Muhammad Faisal AR Pelu; Syamsuri Rahim; Mildazani Mildazani; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the fair value of PT. Bank Negara Indonesia Tbk amid pressure from fintech competition. This research uses secondary data. Secondary data needed in this study are financial statements and stock price data of PT. Bank Negara Indonesia (BNI) Tbk, which was listed on the Indonesia Stock Exchange from 2014-2018. The data collection method used in this study is the documentation method. The data analysis method used in this research is quantitative descriptive. This study uses a Discount Cash Flow approach to calculate and determine the fair value of company shares. The results showed that: the cost of equity produces the desired rate of return of investors. Growth obtains a number that will be used to determine the FCFE projection. FCFE shows how efficient a company is in using cash. Terminal Value obtains the value used as the basis for calculating the current value. Discount factor decreases in value every year. Discounted FCFE generates an assumption of value growth every year. Price Value illustrates the assumption that the value obtained in the future is below the value spent. Equity value offers indicative value in terms of potential. Fair value produces value below market value. Bank BNI shares, in the overvalent category. Fintech, with its various innovations and sophistication, has made the role of banks slowly taken over.

Page 2 of 2 | Total Record : 13

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