scholarly journals STRATEGI MEWUJUDKAN KEMANDIRIAN SEKTOR FINANSIAL LOKAL MELALUI SUSTAINABILITAS LEMBAGA KEUANGAN MIKRO SYARIAH (BAITUL MAAL WATAMWIL, BMT)

2018 ◽  
Vol 3 (2) ◽  
pp. 85
Author(s):  
Yus Indra
Keyword(s):  
Internal Control ◽  
Best Practice ◽  
Financial Institution ◽  
Capital Adequacy ◽  
External Support ◽  
Financial Sustainability ◽  
Factors Affecting ◽  
Institutional Sustainability ◽  
Practice Approach ◽  
Microfinance Institution

<p><strong><em>Abstract.</em></strong><strong> </strong><em>Sustainability of Sharia Microfinance Institution or BMT is influenced by institutional sustainability, financial sustainability and external support. Aspects of sustainability are organizations, policies and procedures, internal control systems, tasks and authorities, financing risk management, human resources and outreach of products and activities, aspects affecting financial sustainability are capital adequacy, asset quality, liquidity , profitability and efficiency, while the factors affecting the external support are Laws and Regulations, Supervisory  of authority and Associate Agencies (APEX). To build sustainability BMT then must  attention to aspects mentioned above.</em><em> </em><em>This research is motivated by previous studies on financial sustainability of micro finance institutions, through best practice approach in financial institution generally conducted research to get, test and reconstruct to other aspects of sustainability of microfinance institution, that is aspect related to institution. This is due to the limited research that discusses institutional sustainability.</em><em> </em><em>Based on the research, it can be concluded that sustainability of BMT is influenced by institutional sustainability, financial sustainability and external support, but in the implementation stage it is necessary to re-implement the management based on best practice approach of banking</em><strong></strong></p><p><strong><em>Keyword</em></strong><strong><em> </em></strong><strong><em>: sustainability, </em></strong><strong><em> </em></strong><strong><em>governance</em></strong><strong><em></em></strong></p><p> </p><p> </p><p><strong>Abstrak.</strong> Sustainabilitas Lembaga Keuangan Mikro Syariah atau BMT dipengaruhi oleh sustainabilitas kelembagaan (institutional sustainability), sustainabilitas keuangan (financial sustainability) dan dukungan eksternal. Aspek yang mempengaruhi sustainabilitas adalah organisasi, kebijakan dan prosedur, sistem pengendalian internal, tugas dan kewenangan, manajemen risiko pembiayaan,  Sumber Daya Insani  dan keterjangkauan produk dan aktivitas. Aspek yang mempengaruhi sustainabilitas keuangan adalah kecukupan permodalan, kualitas aset, likuiditas, profitabilitas dan efisiensi, sedangkan faktor yang mempengaruhi dukungan eketernal adalah Undang-Undang dan regulasi, otoritas pembinaan dan pengawasan dan lembaga pengayom (APEX). Penelitian ini dilatarbelakangi oleh penelitian terdahulu mengenai sustainabilitas keuangan lembaga keuangan mikro, melalui pendekatan best practice perbankan dilakukan penelitian untuk merekontruksi kembali hasil penelitian terhadap aspek-aspek dari sustainabilitas lembaga keuangan mikro, yaitu aspek-aspek yang terkait dengan kelembagaan (institutional). Hal ini mengingat masih terbatasnya penelitian yang membahas mengenai sustainabilitas kelembagaan (institutional sustainability). Berdasarkan penelitian diperoleh hasil bahwa sustainabilitas BMT dipengaruhi oleh sustainabilitas kelembagaan (institutional sustainability), sustainabilitas keuangan (financial sustainability) dan dukungan eksternal, namun dalam tahap implementasinya perlu dilakukan pentatakelolaan kembali berdasarkan pendekatan best practice perbankan.</p><p><strong><em>Kata Kunci</em></strong><em>     : sustainabil</em><em>itas</em><em>, </em><em> tatakelola</em></p>

scholarly journals The Interactive and Causal Relationship between Productivity and Financial Sustainability of People's Credit Funds in Vietnam

2020 ◽  
Vol 9 (1) ◽  
pp. 115
Author(s):  
Van Duong Ha
Keyword(s):  
Growth Rate ◽  
Causal Relationship ◽  
Negative Impact ◽  
Negative Relationship ◽  
Capital Adequacy ◽  
Financial Sustainability ◽  
Positive Relationships ◽  
Credit Growth ◽  
Factors Affecting ◽  
Financial Decisions

Productivity and financial sustainability are the most complex areas of financial decision making due to its interrelationship with other financial decisions variables. At the same time, productivity and financial sustainability are factors affecting the operations and the goals of people's credit funds (PCFs) in Vietnam. The purpose of this study is to discover the interaction and causal relationship between productivity and financial sustainability and to examine factors that affect productivity and financial sustainability of PCFs. After regression analysis on a set of panel data from 2013 to 2018 of tweenty-four selected PCFs in Vietnam, it appears that deposit, credit growth rate and financial sustainability have positive relationships with productivity; depth of outreach has a negative relationship with productivity. Productivity, capital adequacy ratio, income have positive relationships with financial sustainability; credit growth rate has a negative impact on financial sustainability. The study finds bidirectional interactions and the causal relationship between productivity and financial sustainability. Based on the findings the study proposes policy measures that could be implemented by the managers of PCFs to increase productivity and ensure a more efficient distribution of economic resources. Beside, this study recommends that managers of PCFs and helps researchers, managers to understand the key determinants for better management of PCFs.

Analysis of Financial Performance of Public Sector Banks in India: CAMEL

2020 ◽  
pp. 097674792096686
Author(s):  
Yudhvir Singh ◽  
Ram Milan
Keyword(s):  
Public Sector ◽  
Banking Sector ◽  
Positive Impact ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Factors Affecting ◽  
Public Sector Banks ◽  
The Government ◽  
And Performance ◽  
Asset Quality

Public sector banks have been merged by the government in the last few years. This is the rationale behind conducting this study. The purpose of this article is to determine the factors affecting the performance of public sector banks in India and the interrelationship between bank-specific determinants and performance of public sector banks. In this article, we shall analyse the financial data of all the public sector commercial banks for a period spread across 11 years (2009–2019); Capital adequacy, Assets quality, Management efficiency, Earning, and Liquidity (CAMEL) has been used as a performance determinant; system generalised method of moments (GMM) analysis has been used to find the effect of determinants on the performance measurement of public sector banks; and CCA (canonical correlation analysis) has been used to find the interrelationship between the bank-specific determinants and the performance of public sector banks. The finding has important implications in terms of performance in the banking sector. Certain limitations of this study are: It is based on secondary data. The study only covers the financial aspects and not the non-financial aspects. It is found that the asset quality is negatively related with performance of public sector banks. Liquidity and inflation are inversely related to performance of public sector banks in India. Capital adequacy is positively related with banks’ performance, but inversely related with banks’ interest margin. GDP growth has a significant positive impact on banks’ performance, but inversely related with banks’ interest income. Inflation rate is inversely related with banks’ performance. Banking sector reforms are insignificantly related with banks’ performance.

Contraception for young people

2021 ◽  
Vol 14 (3) ◽  
pp. 159-167
Author(s):  
Rajesh Varma
Keyword(s):  
Young People ◽  
Health Care Professionals ◽  
Best Practice ◽  
Unplanned Pregnancy ◽  
Treatment Plan ◽  
Transmitted Infection ◽  
Sexually Transmitted ◽  
Competency Testing ◽  
Practice Approach ◽  
Age Appropriate

Significant progress has been made in improving the awareness of young people of available contraception services and their access to these services. Nonetheless, many young people are reluctant to engage with health care professionals, and thus, can experience adverse consequences, such as unplanned pregnancy and sexually transmitted infection. This article presents a best practice approach to the management of young people requesting contraception in primary care. A systematic approach is advocated, employing an age-appropriate consultation style, confidentiality, competency testing, risk assessment and an individualised contraceptive treatment plan.

Analysis of Factors Affecting Financial Performance of BUKU 3 Banks with Growth of Third Party Funds as Moderating Variable

2021 ◽  
Vol 8 (12) ◽  
pp. 686-694
Author(s):  
Rasmi Naibaho ◽  
Azhar Maksum ◽  
Rujiman .
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Capital Adequacy ◽  
Third Party ◽  
Operating Expense ◽  
Factors Affecting ◽  
Operating Income ◽  
Net Interest Margin ◽  
Capital Adequacy Ratio ◽  
The Relationship

The purpose of this study was to determine and analyze the factors affecting financial performance of BUKU 3 banks with growth of third party funds as moderating variable. This study uses a causality research design. The population in this study is the Banking Service Industry Company which is all Banking Companies listed on the Indonesia Stock Exchange which consists of 46 Banks. The year of observation is 2010-2020. 12 Banking Companies that have met the requirements with 11 years of research in order to obtain 132 observations. In this research, the technical analysis used is panel data regression analysis technique. The results showed that capital adequacy ratio has no effect on financial performance. Operating expense to operating income has a negative effect on financial performance. Net interest margin has a positive effect on financial performance. Non performing loan has no effect on financial performance. Loan to funding ratio has no effect on financial performance. Minimum statutory reserve has no effect on financial performance. Female board of directors has no effect on financial performance. Third party funds cannot moderate the relationship between capital adequacy ratio and financial performance. Third party funds can moderate the relationship between operating expense to operating income on financial performance. Third party funds cannot moderate the relationship between net interest margin and financial performance. Third party funds cannot moderate the relationship between non performing loan and financial performance. Third party funds cannot moderate the relationship between loan to funding ratio and financial performance. Third party funds cannot moderate the relationship between minimum statutory reserve and financial performance. Third party funds can moderate the relationship between female board of directors and financial performance. Keywords: Financial Performance, Growth, Funds.

Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable

2021 ◽  
Vol 5 (4) ◽  
pp. 01-12
Author(s):  
Andalia Andalia ◽  
Amiruddin Amiruddin ◽  
Grace T. Pontoh
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Internal Control ◽  
Sampling Method ◽  
Stock Exchange ◽  
Jel Classification ◽  
Fraudulent Financial Reporting ◽  
Factors Affecting ◽  
Effect Of Pressure ◽  
Analysis Technique

Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

scholarly journals PENGARUH PELATIHAN AKUNTANSI SYARIAH, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KARYAWAN BMT KABUPATEN KUDUS

2018 ◽  
Vol 6 (2) ◽  
pp. 270
Author(s):  
Husnurrosyidah Husnurrosyidah
Keyword(s):  
Direct Effect ◽  
Internal Control ◽  
Employee Performance ◽  
Survey Methods ◽  
Accounting Information ◽  
Field Research ◽  
Secondary Data ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Microfinance Institution

<p><em>BMT is a sharia microfinance institution that can reach all levels of society and has the potential to develop into a professional, healthy, and sharia Islamic microfinance institution. However, based on observations in several BMTs domiciled in Kudus, Pati, Jepara and Rembang areas, it still seems that employee performance is poorly demonstrated by marketing that cannot reach the targets set by BMT, even many fictitious sales agents are very detrimental to BMT. This is due to the low internal control in the BMT. In addition, there are still many BMT employees who are professional with accounting so employees need sharia accounting training. This research is a field research with a quantitative approach. The data used are primary and secondary data with survey methods through questionnaires. There are three independent variables in this study, namely (X1) training in Islamic accounting, (X2) accounting information systems, and (X3) internal control. The dependent variable (Y) in this study is employee performance. A sample of 94 respondents, using the purposive sampling method. The results of this study indicate that: 1) sharia accounting training has an effect on employee performance indicated that the PAS direct effect coefficient on KK (path c) in model (1) is 0.12 and significant (&lt;0.02); 2) accounting information system influences employee performance by 0.19; 3) internal control has an effect on employee performance indicated by direct effect coefficient of 0.35.</em><em></em></p>

scholarly journals Dynamics of Risk Factors Affecting the Capital Adequacy Ratio with Special Reference to UCO Bank

2019 ◽  
Vol 8 (2) ◽  
pp. 10-13
Author(s):  
Preeta Sinha ◽  
Protik Basu
Keyword(s):  
Market Risk ◽  
Capital Adequacy ◽  
Basel Iii ◽  
Bank Capital ◽  
Financial Reports ◽  
Factors Affecting ◽  
Operational Risks ◽  
Capital Adequacy Ratio ◽  
Using Data ◽  
Asset Quality

To reinforce the stability of the financial system, policy makers and the Basel committee have proposed Basel accord to ensure that financial institutions maintain sufficient capital buffers. Basel III framework emphasizes on sustained increase in bank capital in order to absorb the potential credit, market and operational risks. The capital adequacy requirement under Basel III norms are directly linked to the PCA (Prompt Corrective action) framework which has disrupted the flow of credit in the economy. Market risk, Credit risk, Operational risk and deposits are some of the factors affecting the capital adequacy ratio (CAR) which influences the bank performances. This study aims at analysing the most important factor responsible for the shrinking liquidity due to adherence of stringent capital adequacy ratio imposed by RBI. Currently 11 public sector Banks out of 21 PSUs under PCA has sequentially shrunk their loan book including UCO Bank. The bank’s asset quality has worsened over the years. Using regression analysis, this paper seeks to study the major determinants of Capital Adequacy ratio using data sets for the period from 2009 to 2018 of UCO bank. The data was collected from the financial reports of the UCO bank for the aforesaid period. Among the parameters considered, it was found that deposits affect the CAR the most and market risk has the lowest impact on CAR.

Learning takes center stage as BT enters new global markets

2014 ◽  
Vol 22 (3) ◽  
pp. 7-10
Keyword(s):  
Best Practice ◽  
Development Programs ◽  
Learning And Development ◽  
Content Type ◽  
Technical Staff ◽  
Practice Approach ◽  
E Learning ◽  
Learning Pathways ◽  
It Training ◽  
Training Company

Purpose – The purpose of this paper is to observe how telecommunication giant BT has used e-learning to prepare more than 6,000 information technology (IT) and technical staff over the past 2 years to support a move into new markets. Design/methodology/approach – Reveals how the company met the challenges of rapidly improving the skills of IT and technical staff, standardized a best-practice approach to IT training across key lines of business and increased levels of staff engagement. Findings – Charts the creation of flexible learning and development programs known as accredited-learning pathways (ALPs), which have since been developed to cover wider areas of employee training at BT. Practical implications – Explains that ALPs now form a key part of BT’s strategic workforce improvement initiatives and are instrumental in embedding continuous learning and accreditation for IT skills. More than 6,000 people have completed ALP content since the program inception in 2011. Social implications – Reveals that the success of the program resulted in BT being awarded the Best IT Training accolade at the training company Skillsoft’s annual user conference in 2013, by a panel of independent industry experts. Originality/value – Provides the inside story of a key development initiative at a major international telecommunications company.

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