scholarly journals Juridical Implications of The Sustainable Finance Principles Implementation in the Banking Sector on the Obligations of Sustainable Reporting

2019 ◽  
Vol 19 (1) ◽  
pp. 52
Author(s):  
Lastuti Abubakar ◽  
Tri Handayani
Keyword(s):  
Financial Services ◽  
Banking Sector ◽  
Financial Statements ◽  
Banking Regulation ◽  
Legal Issues ◽  
Public Companies ◽  
Environmental Aspect ◽  
Descriptive Research ◽  
Sustainable Finance ◽  
A Company

OJK has issued regulation No.51/POJK.03/2017 on The Application of Sustainable Finance for Financial Services Institution, Issuer and Public Companies, requires all financial services institutions, including banks to applied sustainable financial principles. While some of the principles of sustainable finance are already part of banking regulation such the obligation to implement risk management and governance, they have not specifically accommodated the demand to integrate economic, social and environmental aspect as a pillar of sustainable banking. This study is used normative juridical approaches and analytical descriptive research specifications, legal issues are how to implement sustainable financial principles in the banking sector and urgency of the bank’s sustainable report as an effort to identify bank compliance with sustainable financial principles. Banks are required to make and publish sustainable financial statements as a form of bank accountability to all stakeholders to comply with governance principles, in particular transparency obligations. This sustainable reporting is a form of report conducted by a company in order to disclose or communicate to all stakeholders on good environmental, social and governance performance in an accountable manner. 

The First Android Based Sharia Fintech Innovation In Indonesia To Increase Inclusive and Literate on Society’s Finance

2021 ◽  
Vol 1 (2) ◽  
pp. 01-19
Author(s):  
Suhartono Suhartono ◽  
Juniato Sidauruk ◽  
Octa Pratama Putra ◽  
Syamsul Bahri ◽  
Martias Martias ◽  
...  
Keyword(s):  
Financial Services ◽  
Research Method ◽  
Banking Sector ◽  
Financial Inclusion ◽  
Descriptive Research ◽  
Technology Industry ◽  
Technical Procedure ◽  
Interview Session ◽  
Personal Finances ◽  
Financial Technology

Technology has become the part of today’s people life. Then, it is actually close to the application of it. Absolutely, it has example; such as the electricity for having more sophisticated in financial technology (Fin-Tech). The simplicity and speed of this technology have led people to adopt it in everyday’s life. One of the innovations in developing business and the economy, especially in the banking sector, is currently to develop Fintech (Financial Technology) which is able to facilitate all types of buying and selling transactions, investments and fundraising. Next, the purpose of this study is to explain and provide an understanding of the technical, procedures and benefits of the application, it is called Sharia FinTech. Then, it is also to contribute to the literature on the capacity of the latest technological and non-technological innovations. The research method used is descriptive research method with a qualitative approach. It is to describe and explore the phenomena in the form of engineering human innovation in the financial technology industry. It is done by taking into account the characteristics, quality, and interrelationships between activities It has several aspects; they are: conducting the observation, having an interview session, creating the documentation, and the last one is doing the Literature review. The result of this study is to increase the knowledge, skills and confidence of the community in managing personal finances to be better and to provide access to be having convenient and accountable financial services. Afterwards, this study linits on explaining and providing an understanding of the technical, procedure and benefits of Sharia Fintech for all people in need. Thence, the limitation of the research only discusses the role of Islamic Fintech in increasing the public financial inclusion and literacy. As for the the next researchers, they can be even wider by adding the collaboration of fintech and the banking world. The novelty of this research is the use of the android application as a digital platform in financial inclusion and literacy.

Valuation of Banking Sector

2020 ◽  
pp. 175-200
Author(s):  
Ahmad Aref Almazari
Keyword(s):  
Banking Sector ◽  
Explanatory Power ◽  
Financial Statements ◽  
Decision Models ◽  
The Third ◽  
Bank Regulations ◽  
Fourth Part ◽  
Sector Decision ◽  
A Company ◽  
Over Time

This chapter examines in particular the valuation of banks which can be classified into five parts. It introduces several valuation approaches to find out whether there is a superior method. This chapter starts with a description of bank regulations and their impact on bank valuations and continues with an overview of valuation approaches. The second part applies the banking sector decision Models. The third section shows banking sector valuation models. The fourth part presents the input factors that are needed to value a company. In the last part, financial statements have been used to analyze the main ratios of the Bank of America, and the calculated values were then compared over time (2014-2018) to assess the explanatory power of the bank.

scholarly journals The Identification of Green Banking Concept and Bank Liability (A Study of Act Number 10 of 1998 with Extensive Interpretation and Progressive Legal Approach)

2018 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Anitalia Kusumadewi ◽  
Paripurna Paripurna
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Deep Insight ◽  
Legal Research ◽  
Public Companies ◽  
Applicable Law ◽  
Sustainable Finance ◽  
Lender Liability ◽  
Asset Quality

The purposes of this research are to analyze the identification of Green Banking concept in the Act Number 10 of 1998 with extensive interpretation and progressive legal approach and to analyze how banks should be held liable for based on applicable law in view of the extensive interpretation and progressive legal approach. This research is a normative legal research that has analyzed Green Banking concept using Act Number 10 of 1998 concerning Banking, Bank Indonesia Regulation Number 14/15/PBI/2012 concerning Asset Quality of Commercial Banks, Act Number 32 of 2009 concerning Environmental Protection and Management and the Financial Services Authority Regulation Number 51/POJK.03/2017 concerning the Application of Sustainable Finance for Financial Services Institutions, Issuer Companies and Public Companies, and then presented as prescriptive research. The result of this study is that banks are reluctant to further examine the AMDAL of financed projects and do not oversee such projects until the termination of the contract. Extensive interpretation and progressive legal approach can be used to provide bank a deep insight regarding the concept of green banking contained in the banking law and the extent to which banks (creditors) are subject to the terms of the lender liability.

scholarly journals IMPACT OF SHADOW BANKING ACTIVITIES AS NON BANK INTERMEDIATION TOWARD REGULATORY DEVELOPMENTS IN FUNCTION CONTROL OF FINANCIAL SERVICES SECTOR IN INDONESIA

2016 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Lastuti Abubakar ◽  
C. Sukmadilaga ◽  
Tri Handayani
Keyword(s):  
Financial Institutions ◽  
Financial Services ◽  
Financial Stability ◽  
Banking Sector ◽  
Banking Regulation ◽  
Shadow Banking ◽  
Services Sector ◽  
Financial Services Sector ◽  
Analytical Research ◽  
Global Financial System

Based on the Global Shadow Banking Monitory Report 2015 issued by the Financial Stability Board, global shadow banking activities manage 80% of global GDP and 90% of the global financial system assets. Hence, this study aimed to examine the regulation and supervision of shadow banking activities in Indonesia. The method used is normative juridical with descriptive analytical research specifications. Based on the research results as follows : regulation of shadow banking in Indonesia's financial services sector covers all financial institutions outside the banking sector or Non-Bank Financial Institutions that the regulations are scattered in various rules. Indonesia has developed an integrated surveillance system for the entire financial services sector, include NBFIs. Development of shadow banking regulation will be based on the strengthening of reporting, monitoring, supervision and regulation. Keywords : regulatory developments, shadow banking, and supervision

scholarly journals ANALISIS KINERJA SAHAM SEBAGAI DAMPAK DARI DETERMINASI NON PERFORMING LOAN TERHADAP PROFITABILITAS

AdBispreneur ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 145
Author(s):  
Andri Helmi Munawar ◽  
Yogi Sugiarto Maulana
Keyword(s):  
Stock Prices ◽  
Quantitative Methods ◽  
Banking Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Performance ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Stock Portfolio ◽  
A Company

Fundamental performance of the banking sector which is proxied by CAMEL analysis is an indicator that is able to assess the level of soundness of a company that has an impact on the potential performance of a company's stock portfolio. This article wants to reveal how companies can understand how to improve company performance and improve performance on company performance. The sample in this study uses purposive sampling, secondary data on financial statements of PT Bank Negara Indonesia (Persero) Tbk with a study period of 2007-2017, research using quantitative methods with explanatory methods, analysis techniques using path analysis. The results of this study indicate that non-performing loans have a significant effect on return on assets, but partially both the effects of non-performing loans and return on assets are not significant on stock prices. The existence of mediation variables in this study does not become a significant influence on changes in stock prices, meaning that there is no significant non-performing loan effect on stock prices with return on assets as an intervening variable.. Kinerja fundamental sektor perbankan yang diproksikan dengan analisis CAMEL merupakan indikator yang mampu menilai tingkat kesehatan suatu perusahaan yang tentunya ber-impact terhadap kinerja potofolio saham perusahaan. Penelitian ini ingin mengungkap bagaimana perusahaan dapat mengetahui dampak kinerja fundamental salah satu aktiva produktif yang berisiko (non performing loan) terhadap profitabilitas bank dan dampaknya pada performance saham perusahaan. Sampel pada penelitian ini menggunakan purposive sampling, data sekunder laporan keuangan PT Bank Negara Indonesia (Persero) Tbk dengan periode waktu penelitian 2007-2017, pendekatan penelitian menggunakan kuantitatif dengan metode eksplanatori, teknik analisis menggunakan analisis jalur. Hasil penelitian ini menunjukkan non performing loan memiliki pengaruh signifikan terhadap return on asset, namun secara parsial baik pengaruh non performing loan dan return on asset tidak signifikan terhadap harga saham. Keberadaan variabel mediasi dalam penelitian ini tidak menjadi pengaruh berarti terhadap perubahan harga saham, artinya tidak terdapat pengaruh signifikan non performing loan terhadap harga saham dengan return on asset sebagai variabel intervening.

scholarly journals IMPRESSION INTELLECTUAL CAPITAL AND RISK PROFILE ON PROFITABILITY

2020 ◽  
Vol 4 (2) ◽  
pp. 100-107
Author(s):  
Neny Tri Indrianasari ◽  
Khoirul Ifa ◽  
Muhamad Ali
Keyword(s):  
Significant Influence ◽  
Intellectual Capital ◽  
Financial Services ◽  
Total Population ◽  
Risk Profile ◽  
Quantitative Approach ◽  
Company Performance ◽  
Return On Equity ◽  
Descriptive Research ◽  
A Company

The importance of intellectual capital aspects for companies makes this topic interesting to be researched today, especially related to the contribution of IC in encouraging company performance. Profitability is an appropriate benchmark in measuring the performance of a bank. One measure of profitability used is Return on Equity (ROE). ROE is used to measure the effectiveness of a company in generating profits by utilizing the equity it has. This study aims to determine the Impression of Intellectual Capital and Risk Profile on Profitability of BPR Syariah in East Java Province. This type of research used in this research is descriptive research with a quantitative approach. The population used in this study were all Sharia Rural Banks (BPRS) of East Java Province which were recorded in the Financial Services Authority (OJK) for the selected period of 2015-2018 with a total population of 26 banks. The sample in this study was selected by purposive sampling. This study concludes that the NPF ratio has no effect on ROE. Except for Intellectual Capital and FDR it has a significant influence on ROE.

scholarly journals KESIAPAN PEMERINTAH MENERAPKAN GREEN BANKING MELALUI POJK DALAM MEWUJUDKAN PEMBANGUNAN BERKELANJUTAN BERDASARKAN HUKUM POSITIF DI INDONESIA

Yustitia ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 119-141
Author(s):  
Muhammad Agus Salim
Keyword(s):  
Financial Services ◽  
Financial Institution ◽  
Field Research ◽  
Secondary Data ◽  
Public Companies ◽  
Library Studies ◽  
Banking Business ◽  
Sustainable Finance ◽  
The Government ◽  
Legal Consequences

The world of banking in Indonesia began to show its concern for environmental problems through various banking activities known as Green banking. Green banking is a program for a financial institution that makes sustainability a top priority in its business. Currently banks that have pledged green banking are required in OJK Regulation Number 51 / POJK.03 of 2017 concerning the Implementation of Sustainable Finance for Financial Service Institutions, Issuers and Public Companies to report on the results of implementing green banking. This writing discusses how the legal consequences of the implementation of green banking for banking business activities in Indonesia after the enactment of POJK Number 51 / POJK.03 in 2017 concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers and Public Companies and how OJK conducts supervision. This study is a legal research using a normative juridical approach and descriptive analytical research specifications. The data used in this study are secondary data consisting of primary, secondary and tertiary legal materials. Data obtained through library studies and field research in the form of legislation, books, journals, and electronic media. The findings of this study are 2 (two) explanations namely First, the legal consequences of the implementation of green banking in banking business activities in Indonesia in realizing sustainable development have not been able to be carried out due to banks and financial services institutions both banks and non-banks do not yet have specific guidelines or references governing this green banking. Second, the obligation for banks that have pledged green banking is to provide insurance for the environment, considering that banking business activities also include insurance referring to Article 7 of the Banking Law. OJK has actually launched environmental insurance, but the Indonesian government has not responded to anything that has been conveyed by the OJK. The reason for the government according to the OJK informants is that the development of a little more would certainly damage the environment, so that environmental insurance is impossible in Indonesia.

scholarly journals Corporate Financial Performance and Tobin’s Q in Dividend and Growth Investing

2021 ◽  
Vol 15 (3) ◽  
pp. 277-288
Author(s):  
Hanna Mysaka ◽  
Ivan Derun
Keyword(s):  
Financial Performance ◽  
Financial Statements ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Public Companies ◽  
Dividend Payments ◽  
Current Trends ◽  
Study Results ◽  
Investment Styles ◽  
A Company

Investor attracting and keeping requires both successful management of a company’s financial performance and an investor’s behavior knowledge, as well as monitoring of stock market current trends. This paper contains the study results on the influence of public companies’ financial performance on Tobin’s q as a common measure of investment opportunity for dividend (income) investors and growth investors in conditions of competition and financing limitations. The goal of this article is to identify the financial performance indicators of public companies, influencing their Tobin’s q, for dividend (income) investing and growth investing respectively. We determined that the proxies for the variables of the Tobin’s q function should be different for different investment styles. For this reason, we composed two sets of financial ratios that reflect financial performance specifics of dividend (income) stock companies and growth stock companies for the quantitative assessment of these investor types’ preferences. The analysis results led to the conclusion that a company can attract attention of dividend (income) investors by demonstrating higher levels of dividend payments. Whereas, growth investors are sensitive to the level of company’s business activities, which is related to its revenue. Based on the results of this study, we believe that investment decisions’ successfulness depends on the reliability of the issuer’s financial statements. In our conclusions, we suggest that public companies’ managers focus on the financial performance that best correlate with the preferences of certain type of investors, which is a promising way to attract and keep their investors.

scholarly journals Discourses of Sustainable Finance Implementation in Islamic Bank (Cases Studies in Bank Mandiri Syariah 2018)

2019 ◽  
Vol 10 (6) ◽  
pp. 108 ◽  
Author(s):  
Lucky Nugroho ◽  
Ahmad Badawi ◽  
Nurul Hidayah
Keyword(s):  
Financial Services ◽  
Research Question ◽  
Secondary Data ◽  
Financial Statements ◽  
Annual Reports ◽  
Financial Products ◽  
Islamic Bank ◽  
Sustainable Finance ◽  
Community Trust ◽  
The Government

The execution of sustainable finance (SF) in Islamic Bank (Sharia Bank) should be fused with financial products and services due to the compatibility of SF programs with Sharia rules. This article points to define the progress of SF implementation in the Bank Mandiri Syariah before the mandatory to implement regulation from financial Services Authority No. 1/POJK. 3/2017. The method used is qualitative and confined with the following research question (1) What is the precedence of the Government in implementing sustainable finance by regulation No. 51/POJK. 03/2017? (2) How is the progress of sustainable financial implementation on sharia banks during the period 2017 to 2018?. According to the results of the study through secondary data from financial statements, annual reports, and the company's internal data. The Bank Mandiri Syariah has implemented SF during 2018 with the well-presented portion of SF financing ratio from total financing amounting to 29.56%. Beside of that Bank Mandiri Syariah also already established the sustainable finance plan for five years (2019-2014). Nevertheless, to increase the community trust in Sharia banks regarding the suitable implement of SF in the future. The Islamic Bank need to ensure the commit from all stakeholders to make sharia products and services that implant in the SF program.

The Systemic Effects of Prudential Regulation Toughening:The Results of a Stress-test for Russian Banks

2012 ◽  
pp. 4-31 ◽  
Author(s):  
M. Mamonov ◽  
A. Pestova ◽  
O. Solntsev
Keyword(s):  
Financial Services ◽  
Banking Sector ◽  
Stress Test ◽  
Credit Market ◽  
Capital Adequacy ◽  
Government Support ◽  
Government Ownership ◽  
Prudential Regulation ◽  
The Government ◽  
The Stability

The stability of Russian banking sector is threatened by three negative tendencies - overheating of the credit market, significant decrease of banks capital adequacy ratios, and growing problems associated with banks lending to affiliated non-financial corporations. The co-existence of these processes reflects the crisis of the model of private investments in Russian banking sector, which was observed during the last 20 years. This paper analyzes the measures of the Bank of Russia undertaken to maintain the stability of the banking sector using the methodology of credit risk stress-testing. Based on this methodology we conclude that the Bank of Russias actions can prevent the overheating of the credit market, but they can also lead to undesirable effects: further expansion of the government ownership in Russian banking sector and substitution of domestic credit supply by cross-border corporate borrowings. The later weakens the competitive positions of Russian banks. We propose a set of measures to harmonize the prudential regulation of banks. Our suggestions rely on design and further implementation of the programs aimed at developing new markets for financial services provided by Russian banks to their corporate and retail customers. The estimated effects of proposed policy measures are both the increase in profitability and capitalization of Russian banks and the decrease of banks demand for government support.

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