ACCRUALS (Accounting Research Journal of Sutaatmadja)
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FINANCIALTECHNOLOGY (FINTECH) SYSTEM SECURITY EFFECT ON USER PERCEPTION: PENGARUH KEAMANAN SISTEM FINANCIALTECHNOLOGY (FINTECH) TERHADAP PERSEPSI PENGGUNANYA
No full textCurrently, there are more and more technological advances in the Financial sector with the emergence of several online loan applications or a kind that is better known as Financial technology. For the community, this Financial technology is used for online transactions. By making transactions online, people feel the ease and speed of making transactions. Of course, this is also encouraged with a sense of security which makes people continue to use Fintech as a medium of transactions today. With a high sense of security, of course the people don't need to be afraid and feel worried that the data they provide to Fintech will be misused.The purpose of this study was to determine the effect of security on the perceptions of the use of Financial technology on local government employees of Subang district. The results of the study using the partial effect test or t test showed that the security variable had a positive effect on people's perceptions of the use of the Financial technology system
The impact of Income Diversification on Performance and Risk Taking: Case in Indonesia’s Shariah Banking during covid-19
Get PDFThe banking development is increasingly rapid and competition is an important aspect for maintaining the existence of a bank that can achieved by income optimalizing and minimazing of risk taking.
This study examines the effect of income diversification on sharia bank’s performance, and also aims to test the effect of income diversification on performance and risk taking. The sharia bank’s performance proxied by return on equity and measurement of risk-taking using z-score. The samples are sharia banks registered in the financial services authority during 2019-2020. We use the descriptive statistic analysis and panel data regression processed by eviews 9.
We found that income diversification not effect on both of performance and risk taking. During covid, sharia bank tends to have lower income diversification as same as lower performance, but having higher risk taking
ANALISIS LIKUIDITAS DAN PROFITABILITAS PADA PT. BANK NEGARA INDONESIA SYARIAH SEBELUM DAN SAAT COVID 19
No full textThe financial performance of a bank is very important because it is an overview of the results of the accounting process in a certain period to evaluate and determine decisions. Some of the financial performance analysis tools of a company that are used in general include liquidity ratio, solvency ratio and rentability ratio. This research uses a type of Descriptive with Quantitative approach. In this study, the data used for this study is the financial data of balance sheet report and profit and loss statement at BNI Syariah Bank in 2019 and 2020. The technique used in this study is to use ratios related to liquidity ratios and profitability ratios. The results showed that (1)Liquidity at BNI Syariah Bank which is assessed using FDR ratio results are unhealthy due to the impact of the Covid-19 pandemic (2) Profitability at BNI Syariah Bank which is assessed using ROE and ROA ratios obtained different results, because ROE is considered unhealthy while ROA is considered healthy. The cause of unhealthy ROE is a factor of its profit growth due to the impact of Covid-19
BREAKING THE VICIOUS CYCLE OF POVERTY
Get PDFThis simple article expresses ideas on how to break the vicious cycle of poverty caused by the implementation of the economic system of Capitalism whose distribution of wealth is unfair and unequal. Information is taken by qualitative methods through library research from various references, such as articles in reputable journals, books in libraries, and other documents that have been legally published. The results of the analysis of some of the information found that the way to break the vicious cycle of poverty is to leave the economic system of capitalism and replace it with an Islamic economic system
THE EFFECT OF DIVERSIFICATION ON PERFORMANCE AND RISK (Case on Shariah Bank in Indonesia Period 2019-2020)
Get PDFBanks has been able to increase its capability by diversified their services and invesment hat implicate increasing their credit risk, market risk, operational risk, liquidity risk, legal risk, strategic, compliance risk, and reputation risk.
This study aims to examine the impact of diversification on the bank performance which risk as moderation variable. Samples used are 10 sharia banks listed in Authority Indonesian Authority Service (OJK) during 2019-2020. Income diversification as proxy bank diversification, bank performance measured by Return on Equity (ROE), and Z-score used to measure the bank risk.
The results showed there is no significant impact of diversification on the bank performance and bank risk. Anyway, bank should keep the quality in good condition for improving the performance and minimizing the risk based on macro factor consideration such abnormal economic affected pandemic
MARKETING DIGITALIZATION AND RELIGIUSITY AND ITS INFLUENCE ON INTEREST IN MUZAKKI FUNDRAISING SMILE MANDIRI PURWAKARTA
Get PDFThe purpose of this study is to find out whether digital marketing affects the interest of muzaki ziswaf in fundraising independent smile Purwakarta, whether religiosity affects the interest of muzaki ziswaf in fundraising independent smile Purwakarta. The method used in this study is a quantitative with descriptive verification method. The data analysis technique used is multiple linear regression with SPSS software version 25.
The sampling method used is purposive sampling, which uses several criteria so that there are muzakki fundraising senyum mandiri Purwakarta, aged 19-50 years, domiciled in Purwakarta, one respondent can only fill out one questionnaire.
The results showed that both free variables simultaneously have a significant effect on bound variables. Of the total dependent variables, 60.3% simultaneously affected the interest of muzaki ziswaf Senyum Mandiri Purwakarta
The THE EFFECT OF DIVERSIFICATION STRATEGY ON FINANCIAL PERFORMANCE WITH GOVERNANCE AS A MODERATING VARIABLE
No full textFinancial performance is an important factor and needs to be considered by companies, because financial performance is always needed to evaluate the performance of a company and the performance of a certain period of time. One of the efforts made by the company to improve its performance is to carry out a diversification strategy. A diversification strategy requires proper management in order to optimize its performance. The existence of proper governance can assist decision-making in choosing a diversification strategy to improve the company's financial performance. The goal to be achieved in this research is the effect of diversification strategy on financial performance with governance as a moderating variable.
The object of research applied in this study is to analyze the effect of the diversification strategy using the Hierschman Herfindah Index (HHI) proxy on financial performance using the Return on Equity (ROE) proxy with governance as a moderating variable proxied by Managerial Ownership and the Board of Commissioners. This study uses a quantitative approach because the data is in the form of statistical analysis numbers, further research is descriptive verification because it tests the hypothesis. The population in this study are financial companies listed on the IDX. The sample in this study was 15 companies in non-financial companies on the IDX for the 2016-2021 period. This research is a panel because it combines cross section and time series data, and is tested using the E-views9 software application.
Based on the results of the study, it is known that the results of the diversification strategy t test have a significant negative effect on financial performance with firm size as a control variable. The results of the MRA H2a test show that managerial ownership strengthens the effect of diversification strategies on finances. The results of the H2b MRA test show that the Board of Commissioners weakens the effect of the diversification strategy on financial performance. The implication in this study is that the diversification strategy carried out by non-financial companies listed on the IDX for the 2016-2021 period has not provided optimal results on company performance. However, the existence of a supervisory mechanism in the form of managerial ownership has proven to be able to encourage managers to make decisions that can reduce the total risk of a diversified company. And it is necessary to increase the supervision of the board of commissioners in diversified companies in order to improve their financial performance
ANALYSIS OF THE EFFECT OF THIRD-PARTY FUNDS FOR MURABAHAH, CAPITAL ADEQUACY RATIO (CAR), AND NON-PERFORMING FINANCING (NPF) MURABAHAH TO RETURN ON ASSETS (ROA) AT ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE 2017-2020 PERIOD
No full textThe purpose of this study is to analyze the Effect of Third-Party Funds (DPK), Capital Adequacy Ratio (CAR), and Murabahah Non-Performing Financing (NPF) on Return on Asset (ROA). The research method used is in this study is a descriptive method with a quantitative approach and uses panel data regression analysis (Time Series and Cross Series) with a Fixed Effect Model (FEM) model using Eviews software version 10. The sampling method used is purposive sampling, which uses several criteria so that there are 12 Islamic Commercial Banks that are used as samples operating in Indonesia and registered with the OJK from 2017-2020. The results showed that the Third-Party Fund Variable (DPK) and Capital Adequacy Ratio (CAR) had a positive and significant effect on Return on Asset (ROA) in Islamic Commercial Banks. Murabahah's Non-Performing Financing (NPF) has a negative and insignificant influence on Return on Asset (ROA). Murabahah's Third Party Funds, Capital Adequacy Ratio (CAR), and Murabahah's Non-Performing Financing (NPF) simultaneously (together) have a positive and significant influence on Return on Asset (ROA). Islamic commercial banks must consider various solutions to obtain high profitability. Murabahah's Third Party Funds, Capital Adequacy Ratio (CAR), and Murabahah's Non-Performing Financing (NPF) must be maintained and tiered to obtain maximum profitability
ANALYSIS OF FINANCIAL REPORTING AND ACCOUNTABILITY OF THE RAWALELE VILLAGE FOR 2022 FISCAL YEAR
No full textThe village government plays an important role for the progress of the local village, because if the government is not qualified, then the quality of the village will not be as good as desired, for example, for poor facilities and infrastructure, this can be seen from village development, road repairs, and village infrastructure. we can assess easily because the things mentioned earlier can be seen easily from the outside. The village head must report his duties, powers, rights and commitments in managing the village economy. The report is made every quarter, quarter, semester and every year and submitted to the Regent/Mayor. The first semester report consists of a village budget report. Based on the Village Fund in each Regency which has been determined by the central government, the Regent/Mayor has determined the Village Fund in each village. The Village Fund is distributed fairly in each region based on a basic allocation taking into account the number of people, the number of poor people, the area of the village and the difficulty level of the location of each village
THE EFFECT OF THE INTEGRITY AND TIME PRESSURE AUDITOR ON TAX AUDIT QUALITY (Survei On West Java I Regional Tax Office I)
Get PDFThis study aims to examine the effect of auditor integrity and time pressure on the quality of tax audits. The research wasconducted in the Regional Office of the DJP-West Java I located in the area of ??West Java I. The research population involved all functional tax audit officers in the Regional Office of the Directorate General of Taxes -West Java I. The sampling technique used probability sampling. The research sample consisted of 114 respondents consisting of Supervisors, Team Heads, and examiner functional members. The results of this study indicate that the integrity variable and the examiner's time pressure variable have a positive effect on the quality of tax audits. Theoretically, the research results can provide a reference for future research so that further research can expand its research by adding research variables other than the variables carried out in this study, besides that it can be used as evaluation material for related institutions, namely the Directorate General of Taxes in particular and generally for work units in the Indonesian Ministry of Finance Region, namely all examiner functions at the Directorate General of Taxes in an effort to improve the quality of tax audits