Overcoming the impact of the Covid pandemic on Islamic banking in Indonesia, management must take strategic steps based on predictions and previous performance identification. Identify performance, information on the factors that affect the performance of Islamic banking in Indonesia is needed. Several aspects that are considered to affect Islamic banking performance that management must consider are capital, liquidity aspects, credit risk, and efficiency. This research examines the influence of the aspects of capital (Capital Adequacy Ratio and Third Party Funds), liquidity (Finance to Debt Ratio ), credit risk (Non-Performing Financing).) and operational efficiency (BOPO) on the performance of Islamic banking in Indonesia 5 (five) years before the Covid pandemic occurred in Indonesia (2015-2019). The results showed that these five aspects had a simultaneous effect on Islamic banking performance in Indonesia, with a termination coefficient of 94.4%. Of the five variables, CAR, FDR, NPF, and BOPO significantly affect performance, while TPF has no significant effect on performance (Return on Assets).
The purpose of this study is to gather and analyze recent research publications on the relationship between governance (board, audit, and ownership) and financial and corporate value. A rigorous literature review of current international articles is used in this paper. The meta-analysis method was utilized to examine papers published in high-evaluation scientific publications indexed in Scopus. The tool (WordStat 8) was utilized to study articles and summarize descriptive statistics, correlation, and keyword cloud during the analysis process. According to the study, the board of directors works to protect investments from misappropriation by actively participating in the development of the company's strategy, giving appropriate incentives to management, and monitoring and evaluating its performance, thus maximizing the company's value. The audit committee can be used as a governance mechanism to improve financial information confidence and openness. Through their participation in the financial statement preparation process as well as improving the independence of both internal and external auditors, the audit committee can help prevent future financial disasters. The study discovered that the emphasis on a company's ownership is critical, and that focusing on the largest shareholder can considerably boost the company's long-term profitability. As a result, it is obvious that the current shifts in ownership focus will diminish performance, but that the negative effects will fade with time and may even have a beneficial impact on the organization's performance. The study will benefit a variety of stakeholders, including investors, stakeholders, company CEOs, board of directors, and other connected groups. Furthermore, guiding shareholders, investors, and stakeholders to make decisions based on reasonable and objective foundations follows a true assessment of the company's market value. This study offers both academics and professionals a written review of the study as well as an updated reference index to measure the relationship between governance and financial success from 2017 to 2020.
The research intends to minimize agency conflict through causality effects of managerial ownership, leverage, and dividend policy, where agency conflict is still interesting issue to discuss, as it concerns the principals’ and agents’ interests. The research covers 33 go-public manufacturers in Indonesia Stock Exchange. It involves 198 samples in the period 2010–2015. It applies saturation sampling and balanced panel data. For analysis model, it applies Granger bidirectional/simultaneity analysis, with variables of managerial ownership, leverage and dividend policy.The research shows that: 1) there is no bidirectional causality between managerial ownership and leverage (5%); 2) there is no bidirectional causality between managerial ownership and dividend policy (5%); 3) there is no bidirectional causality between leverage and dividend policy (10%).
This study aims to test empirically and analyze the effect of firm size, leverage, dividend policy, managerial ownership, and institutional ownership on earnings management. Firm size was measured by size, leverage was calculated by debt to equity, dividend policy was measured by dividend payout ratio, managerial ownership was measured by the percentage of total share ownership owned by the management of the total number of company shares in circulation, institutional ownership was measured by the percentage of total institutional ownership other than the total number of outstanding company shares, and earnings management was measured by discretionary accrual. The research approach used quantitative with secondary data types. At the same time, the sampling technique employed was purposive sampling with a total sample of 112 manufacturing industries listed on the Indonesia Stock Exchange for the period 2013-2018. The analytical tool utilized was multiple linear regression with SPSS 21. The results of the research show that partially, firm size, leverage, dividend policy, and managerial ownership affected earnings management, while institutional ownership did not affect earnings management.
Manajemen Usaha bagi UMKM khususnya sektor rumah tangga merupakan permasalahan yang sering dihadapi. Disamping itu, keterbatasan pemahaman tentang bagaimana menjalankan usaha dengan mengantongi perijinan usaha merupakan permasalahan lain. Disisi lain pada masa pandemi ini, usaha rumahan merupakan alternatif penguatan ketahanan keluarga. Mitra pendampingan ini adalah Usaha Katering Ni’ma, yang merupakan bisnis rumahan, dikelola keluarga eks-pekerja outsourcing yang memiliki potensi pengembangan cukup baik, namun memiliki kendala di kedua isu tersebut. Program PKM ini bertujuan menyelesaikan permasalahan mitra yaitu meningkatkan kapasitas usaha yang dirinci melalui kegiatan yaitu penyuluhan pentingnya perijinan, manajemen usaha, diversifikasi usaha dan pencatatan keuangan. Metode yang digunakan adalah Penyuluhan, Focus Group Discussion (FGD), pendampingan, monitoring dan evaluasi. Dalam program ini dilakukan penyerahan barang yang mendukung antara lain papan nama usaha, perbaikan dapur, dan alat produksi yang mendukung program. Hasil program diharapkan mendorong kapasitas usaha dan kemandirian UMKM mitra. Output program adalah ijin usaha berupa Nomer Induk Berusaha (NIB), sertifikat penyuluhan, proses sertifikasi pengajuan ijin industri rumah tangga (PIRT), video kegiatan, dan publikasi artikel dalam seminar.
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