scholarly journals Kinerja Keuangan Bank Syariah Mandiri: Sebelum dan Sesudah Penerapan Good Corporate Governance

Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 51-62
Author(s):  
Sabirin Sabirin
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Performance Assessment ◽  
Quantitative Research ◽  
Comparative Approach ◽  
Whitney Test ◽  
Good Corporate Governance ◽  
Satisfactory Performance ◽  
Mann Whitney Test ◽  
Before And After

This research aims to determine the Financial Performance Assessment Before and After Implementation of Good Corporate Governance (GCG) seen from the ratio (1) Liquidity, (2) Profitability, and (3) Capital. The research method is quantitative research with a comparative approach. The ratio used to measure the financial performance of Bank Syariah Mandiri Tbk consists of the ratio of FDR, ROA, ROE, and CAR. The data analysis technique used is the data Normality and the Mann-Whitney test. The results of this study based on the normality test show that the data are normally distributed. The Mann-Whitney test results show that (1) after implementing GCG, liquidity ratio has satisfactory performance assessment compared to before the implementation of GCG. (2) After implementing GCG, profitability ratio has satisfactory performance assessment compared to before the implementation of GCG. (3) After implementing GCG, the capital ratio has a satisfactory performance assessment compared to before the implementation of GCG 

scholarly journals FINANCIAL PERFORMANCE: THE ROLE OF GOOD CORPORATE GOVERNANCE (CASE STUDY IN THE MANUFACTURING COMPANIES OF BASIC AND CHEMICAL INDUSTRIAL SECTORS REGISTERED ON THE INDONESIA STOCK EXCHANGE 2016-2018)

2020 ◽  
Vol 18 (2) ◽  
pp. 36
Author(s):  
Ari Susanti ◽  
Sri Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Quantitative Research ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Industrial Sectors ◽  
Good Corporate Governance

This study aims to examine the effect of implementing good corporate governance as measured by an independent board of commissioners, board of directors, and audit committee on financial performance measured using Return of Equity (ROE). This research uses quantitative research. The population in this study are manufacturing companies in the basic and chemical industry sectors that consistently publish financial reports on the Indonesia Stock Exchange from 2016 to 2018. Based on the purposive sampling method, a sample of 11 companies is obtained each year to obtain 33 observational data. The data in this study use warpPLS 6.0 software. The results of this study indicate that the independent board of commissioners, the board of directors affect the financial performance, while the audit committee has no effect on financial performance.

scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH (BUMN) DAN BANK UMUM SWASTA NASIONAL (BUSN) DENGAN MENGGUNAKAN METODE PENDEKATAN RGEC (RISK PROFIL E,GOOD CORPORATE GOVERNANCE, EARNING AND CAPITAL)YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018

2021 ◽  
Vol 9 (1) ◽  
pp. 127
Author(s):  
Debby Suciani ◽  
Yulita Triadiarti
Keyword(s):  
Corporate Governance ◽  
Risk Profile ◽  
T Test ◽  
Capital Adequacy ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Whitney Test ◽  
Good Corporate Governance ◽  
Mann Whitney Test ◽  
Capital Adequacy Ratio

ABSTRAK Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dengan Bank Umum Swasta Nasional (BUSN) di Bursa Efek Indonesia tahun 2014-2018. . Kinerja keuangan diukur dengan menggunakan metode pendekatan RGEC yaitu Risk Profile, Good Corporate Governance, Earning, and Capital. Aspek Risk Profile diukur menggunakan rasio Non Performing Loan (NPL),aspek Good Corporate Governance diukur menggunakan nilai komposit GCG, aspek Earning diukur menggunakan rasio Return on Equity (ROE), dan aspek Capital diukur menggunakan Capital Adequacy Ratio (CAR). Populasi dalam penelitian ini adalah seluruh bank yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 - 2018. Dari 42 perbankan yang terdaftar, dipilih 4 bank pemerintah (BUMN) dan 4 Bank Umum Swasta Nasional dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, yang diperoleh dari situs www.idx.co.id, www.ojk.go.id, dan www.bi.go.id. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif, uji normalitas, Independent Sample T-test dan Mann Whitney Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) dilihat dari aspek Earning yang diukur dengan rasio Return on Equity (ROE). Dan tidak terdapat perbedaan kinerja keuangan yang signifikan antara bank pemerintah (BUMN) dan Bank Umum Swasta Nasional (BUSN) jika dilihat dari aspek Risk Profile yang diukur dengan rasio Non Performing Loan (NPL), aspek Good Corporate Governance yang diukur dari nilai komposit GCG, dan aspek Capital yang diukur dengan Capital Adequacy Ratio (CAR). Kata Kunci : Perbandingan, Kinerja Keuangan, Non Performing Loan, Nilai Komposit GCG, Return on Equity, dan Capital Adequacy Ratio. 

scholarly journals Pengaruh senam rematik terhadap penurunan nyeri dan peningkatan rentang gerak pada lansia dengan osteoatritis

2019 ◽  
Vol 11 (3) ◽  
pp. 171-176
Author(s):  
Rina Anggraeni ◽  
Riani Pradara Jati ◽  
Siti Rusmini ◽  
Siti Nur Latifah
Keyword(s):  
Quantitative Research ◽  
The Elderly ◽  
Pain Scale ◽  
Control Group ◽  
Control Group Design ◽  
Whitney Test ◽  
Group Design ◽  
Mann Whitney Test ◽  
Before And After ◽  
Quasi Experimental

Senam  rematik  merupakan  salah  satu  metode  yang  praktis  dan efektif  dalam  memelihara  kesehatan  tubuh.Gerakan  yang  terkandung  dalam senam rematik  adalah gerakan yang sangat efektif, efisien, dan logis karena rangkaian  gerakannya dilakukan secara teratur dan terorganisasi bagi penderita rematik (Wahyudi Nugroho,2008). senam rematik berkhasiat untuk menurunkan nyeri osteoatritis lutut dan peningkatan rentang gerak pada penderita osteoatritis. Tujuan penelitian untuk mengetahui pengaruh sebelum dan sesudah diberikan senam rematik pada lansia di balai pelayanan sosial cepiring. Penelitian kuantitatif dengan desain penelitian quasi experimental yang bertujuan untuk mengungkapkan hubungan sebab akibat antara variabel tanpa ada manipulasi suatu variabel (Sugiono, 2010). Rancangan penelitian ini menggunakan pretest-posttest control group design. Pengukuran desain ini dilakukan sebanyak dua kali yaitu sebelum dan sesudah intervensi. Ada hubungan antara pemberian terapi senam rematik terhadap penurunan nyeri osteoatritis lutut lansia dimana dari hasil uji Mann-Whitney Test diperoleh p = 0.002 (skala nyeri)yang artinya ada hubungan yang signifikan.   Kata kunci: senam rematik, gerontik, ilmu keperawatan EFFECTS OF REMATIC GYM TOWARDS REDUCTION OF PAIN AND IMPROVEMENT OF MOVEMENT FLIGHT IN ELDERLY WITH OSTEOATRITIS   ABSTRACT Rheumatic exercises are one of the practical and effective methods in maintaining a healthy body. The movements contained in rheumatic exercises are very effective, efficient, and logical movements because a series of movements is carried out regularly and organized for rheumatic sufferers (Wahyudi Nugroho, 2008) . rheumatic exercises are efficacious to reduce osteoatritis knee pain and increase range of motion in osteoatritis sufferers. The purpose of this study: to determine the effect before and after rheumatic exercises given to the elderly at the Cepiring social service center. Quantitative research with quasi experimental research design that aims to reveal the causal relationship between variables without manipulation of a variable (Sugiono, 2010). The design of this study used a pretest-posttest control group design. This design measurement is carried out twice, namely before and after the intervention. There is a relationship between rheumatism exercise therapy with pain reduction in elderly knee osteoatritis where the Mann-Whitney Test results obtained p = 0.002 (pain scale) which means there is a significant relationship.   Keywords: rheumatic gymnastics, gerontik, nursing

scholarly journals ANALISIS CSR DAN GCG TERHADAP KINERJA KEUANGAN DENGAN ISO STANDAR SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN YANG LISTING DI LQ45)

2019 ◽  
Vol 2 (1) ◽  
pp. 17-27
Author(s):  
Widia Wahyuningrum
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Quantitative Research ◽  
Good Governance ◽  
Performance Testing ◽  
Good Corporate Governance ◽  
Iso Certification ◽  
Corporate Social

This study aims to test Corporate Social Responsibility and Good Corporate Governance on the company's financial performance, testing the effect of ISO on company performance. This type of research is quantitative research. Through this research the researcher tries to test the financial performance of the company that is listing in LQ 45 which is influenced by Corporate Social Responsibility, Good Corporate Governance, and ISO Standard 14001. The results showed that GCG had a significant effect on Tobins Q, so that it can be interpreted that companies that implement GCG can help companies improve their financial performance. CSR has no significant effect on Tobins Q. It can be interpreted that CSR focuses more on the problems that might arise on the external company and does not have a direct influence on financial performance. GCG has a significant effect on ISO, this can be interpreted when companies that implement GCG and are accompanied by obtaining ISO certification, will be able to help each other in creating good governance for the company. CSR has no significant effect on ISO. It can be interpreted that companies that implement CSR have no influence on the ISO certification that the company has. ISO has an effect on Tobins Q. It can be interpreted that companies that have ISO certification can have a positive effect on the company's financial performance.

scholarly journals ANALISIS PERBEDAAN KINERJA KEUANGAN ANTARA BPD SYARIAH DAN BPD KONVENSIONAL DI JAWA MENGGUNAKAN METODE RGEC

2020 ◽  
Vol 6 (8) ◽  
pp. 1706
Author(s):  
Novrina Atika Putri ◽  
Siti Zulaikha
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Data Analysis ◽  
Financial Performance ◽  
Quantitative Research ◽  
Risk Profile ◽  
T Test ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Bank Soundness

The RGEC approach is an assessment of the latest bank soundness that consists of risk profile, good corporate governance, earnings, capital, each of which is projected with the bank's financial performance. RGEC is able to identify problems early, solve problems more quickly, and implement better GCG and risk management so that it is resistant to crisis. This study aims to analyze whether there are differences between the level of health of conventional BPD and Islamic BPD in Java using the RGEC approach. This type of research is quantitative research. The sample in this study was selected by means of purposive sampling, based on predetermined criteria then obtained 4 conventional BPDs and 4 Islamic BPDs. The data analysis technique used in this study is the two different test averages (independent sample t-test). The results of this study prove that there are significant differences in the FDR and ROA variables between conventional BPD and Islamic BPD and there are no significant differences in the NPF, GCG, CAR variables.Keywords: RGEC, Bank Healthy, NPF, FDR, GCG, ROA, CAR

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

Analisis Kinerja Keuangan Bank Aceh Setelah Konversi Periode 2016-2018 Berdasarkan Peraturan Otoritas Jasa Keuangan Nomor 8/POJK.03/2014

2019 ◽  
Vol 4 (1) ◽  
pp. 43
Author(s):  
Hanifa Assofia
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Islamic Law ◽  
Financial Statements ◽  
Risk Profile ◽  
Bank Capital ◽  
Collection Method ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Quantitative Descriptive

<p>This research aims to find out how Bank Aceh's financial performance after conversion in terms of earnings and capital. The type of research used is quantitative descriptive research. The data collection method used is the documentation method based on the data in the form of quarterly financial statements for the 2016-2018 period published. The method of data analysis in this study is by using the RGEC method (Risk Profile, Good Corporate Governance, Earning and Capital). The results of the study show that Bank Aceh's financial performance in terms of profitability ranks 2, with the definition that profitability is adequate, profit exceeds the target and supports the growth of bank capital. Bank Aceh's decision to convert to sharia as a whole was a very appropriate decision because it was able to show good performance, besides that it also supported the Aceh Government in carrying out its programs to enforce Islamic law. Bank Aceh's financial performance in terms of capital also ranks 2, with the definition that banks have adequate capital quality and adequacy relative to their risk profile, which is accompanied by strong capital management in accordance with the characteristics, scale of business and the complexity of the bank's business.</p>

scholarly journals COMPARATIVE ANALYSIS OF ACCOUNTING AND FINANCIAL PERFORMANCE OF COMPANIES WITH GOOD CORPORATE GOVERNANCE PRACTICES IN BRAZIL

2012 ◽  
Vol 4 (1) ◽  
Author(s):  
Marcelo Alvaro Da Silva Macedo ◽  
Luiz João Corrar
Keyword(s):  
Corporate Governance ◽  
Comparative Analysis ◽  
Financial Performance ◽  
Good Corporate Governance ◽  
Governance Practices

Este artigo tem como objetivo analisar comparativamente o desempenho contábil-financeiro de empresas com boas práticas de governança corporativa e outras sem esta característica, através da aplicação da Análise Envoltória de Dados (DEA) às informações do setor de distribuição de energia elétrica no Brasil no período de 2005-2007. Para tanto, utiliza-se de informações sobre lucratividade, margem de lucro, giro do ativo, liquidez, endividamento e imobilização obtidas na base Melhores e Maiores da Exame-FIPECAFI. Em linhas gerais, a comparação entre o desempenho médio destes dois grupos, utilizando o teste não paramétrico de Mann-Whitney, ao nível de significância de 5 %, mostra que para o ano de 2005 e para o desempenho médio no período de análise pode-se concluir que as empresas com boas práticas de governança corporativa têm desempenho contábil-financeiro estatisticamente superior. Porém, em relação a 2006 e 2007 o desempenho dos dois grupos é estatisticamente igual ao nível de 5 %. Isso suporta apenas parcialmente as indicações de superioridade de desempenho apresentadas na literatura de governança corporativa.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE AND CORPORATE VALUE

2020 ◽  
Author(s):  
Retno Ryani Kusumawati ◽  
Indra Sulistiana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Audit Committees ◽  
Research Subjects ◽  
Return On Assets ◽  
Company Value ◽  
Good Corporate Governance

This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0. Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0.012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0.082. Partially the independent Board of Commissioners has an effect on Return On Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.

scholarly journals ANALYSIS OF FINANCIAL PERFORMANCE BEFORE AND AFTER STREAMLINING THE MANAGEMENT STRUCTURE OF THE STIE MUJAHIDIN TOLITOLI

2019 ◽  
Vol 1 (2) ◽  
pp. 8-16
Author(s):  
Andhy Saputra ◽  
Ijma Ijma
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Good Governance ◽  
Primary Data ◽  
Research Approach ◽  
Tertiary Institution ◽  
Tertiary Institutions ◽  
Before And After ◽  
And Control ◽  
Profitability Ratios

Good governance of private tertiary institutions is a series of mechanisms to direct and control a tertiary institution so that it runs in accordance with the expectations of all interested parties, by applying the principles of transparency, accountability, responsibility, fairness, independence, equality and fairness. This study aims to determine and analyze the financial performance of STIE Mujahidin Tolitoli in terms of liquidity ratios, solvency ratios, activity ratios and profitability ratios. The study uses a quantitative research approach design by analyzing primary data. Based on the results of research and discussion it can be concluded that the financial performance condition of STIE Mujahidin Tolitoli in terms of Liquidity, Solvency, Activity and Profitability aspects after streamlining the manager structure has increased in value which can be interpreted that the financial performance after streamlining the manager structure is better than before because the value continues to increase and is above the industry average standard.

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