scholarly journals Analisis Penilaian Kesehatan Keuangan Lembaga Penjamin Dengan Menggunakan Surat Edaran OJK Nomor 18/SEOJK.05/2018

2021 ◽  
Vol 1 (2) ◽  
pp. 475-486
Author(s):  
Anggraeni Novitasari ◽  
Kristianingsih Kristianingsih ◽  
Hasbi Assidiki Mauluddi
Keyword(s):  
Financial Services ◽  
Financial Institution ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Financial Health ◽  
Financial Reports ◽  
Descriptive Research ◽  
Period 2 ◽  
Research Type ◽  
Category Score

This study aims to analyze the financial health of. the Sharia Guarantee Institution for the period 2014 to 2018 using liquidity ratio analysis, Gearing Ratio, and Profitability using analysis techniques of the Health Level of the Guarantee Company Financial Institution based on theIRegulationIof the Financial Services Authority (SAL SEOJK) Number 18 /SEOJK.05/2018. This research is a descriptive research type, which describes the financial performance of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah. The data research method used in this research. is the documentation method. The type of data used in the research is secondary data, which is obtained from the annual financial reports of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah for the period 2014 to 2018. The results obtained in this study are the level of health at PT Asuransi Askrindo Syariah and PT Penjaminan Jamkrindo. This Sharia falls into a fairly healthy category for five years. Whereas for 2014, PT Penjaminan Jamkrindo Syariah received an unhealthy category level. This is supported by the results of research on 1) the gearing ratio of the two companies that received a very poor category for five years period 2) the performance in the liquidity ratio shows that PT Penjaminan Jamkrindo Syariah received a very poor category in the first two years of the period while PT Asuransi Asuransi Askrindo Syariah received very good category value in five years period 3) the profitability ratio of the two companies, PT Penjaminan Jamkrindo Syariah got a pretty good category in 2014 and got a very good category in the following year period, PT Asuransi Askrindo Syariah got a good category score in 2017 while the other period of the year gets very good category.

scholarly journals Analisis Rasio CAMEL (Capital, Asset, Management, Earnings, Equity dan Liquidity) pada Tingkat Kesehatan Bank (Studi Kasus BRI Syariah Periode 2018-2019)

2020 ◽  
Vol 8 (2) ◽  
pp. 237
Author(s):  
Widi Savitri Andriasari ◽  
Siti Ummi Munawaroh
Keyword(s):  
Asset Management ◽  
Financial Services ◽  
Research Method ◽  
Quantitative Research ◽  
Secondary Data ◽  
Good Health ◽  
Capital Asset ◽  
Financial Reports ◽  
Descriptive Research ◽  
Asset Quality

<p>This study aims to determine the results of the CAMEL ratio analysis (Capital, Asset Quality, Management, Earnings and Liquidity) at the soundness level of a Sharia BRI Bank for the period 2018-2019. The soundness level of a bank is an assessment conducted by the OJK for each bank to determine whether the bank is in good health or not. Regulations regarding the assessment of the level of health at commercial banks are contained in Bank Indonesia Regulation Number 13/1/PBI/2011 and Financial Services Authority Regulation Number 8/POJK.03/2014 and Financial Services Authority Regulation Number 4/POJK.03/2016. This type of research is a descriptive study with a quantitative approach. Descriptive research method is the method used to describe the research results by analyzing data from financial statement sources. While the quantitative research method is a study that uses data in the form of numbers as a means of analyzing and calculating. For this reason, the source of data needed in this study is secondary data which is the financial statements of a Sharia BRI Bank for the period 2018-2019. Through the data source in the form of financial reports can find out the soundness level of BRI Syariah Bank in 2018-2019 by calculating and analyzing the CAMEL ratio.</p>

scholarly journals The Role of Debt Covenant in Moderating the Effects of Poilitical Cost on Accounting Conservatism

2020 ◽  
Vol 5 (9) ◽  
pp. 505-510
Author(s):  
Nur Fatwa Basar ◽  
Andi Hendro
Keyword(s):  
Financial Services ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Debt Covenants ◽  
Financial Reports ◽  
Political Costs ◽  
Political Cost ◽  
Debt Covenant

The purpose of this study was to analyze the direct effect of political cost and debt covenant on accounting conservatism. Besides, this study also analyzes the role of debt covenants as a moderator between the effect of political cost on accounting conservatism. The companies that are the samples are companies indexed on the IDX30 other than financial services companies and companies with non-rupiah financial reports. the data used is secondary data from the financial statements of 20 companies listed on the Indonesian stock exchange. data analysis using multiple linear regression and analysis of variance. The results showed that political cost directly affects accounting conservatism positively and significantly. whereas debt covenant does not have a direct significant effect on accounting conservatism. Besides, this study shows the role of debt covenants in strengthening the effect of political costs on accounting conservatism.

scholarly journals Savings Level Determinants and Sustainability of Commercial Banks in Rwanda: A Case of I&M Bank Rwanda

2022 ◽  
Vol 6 (1) ◽  
pp. 10-27
Author(s):  
Aimable Nshimiyimana ◽  
◽  
Eugenia Nkechi Irechukwu ◽  
Keyword(s):  
Interest Rates ◽  
Commercial Banks ◽  
Financial Institution ◽  
Secondary Data ◽  
Income Level ◽  
Access To Credit ◽  
Credit Score ◽  
Descriptive Research ◽  
Specific Objective ◽  
Finance Department

The purpose of this study was to investigate the effect of savings level determinant on sustainability in I&M Rwanda. The specific objectives were to establish the effect of interest rate, income level and access to credit on the sustainability of I&M Bank. This study implemented a descriptive research design and utilized coefficient of correlation to assess the effect of each specific objective on the sustainability of the Bank. The population comprised of 12,057 including 12,050 customers and 7 staff of finance department of I&M Bank Rwanda. A sample size of 99 was calculated using Yamane (1967) simplified formula. To accomplish this aim, both primary and secondary data are used. The researcher used simple random and purposive sampling techniques. A questionnaire and interview have used to collect data. Quantitative data was obtained using questionnaire while a financial statement of I&M Bank covering 2016-2020 was used as secondary data. Descriptive and inferential statistical analysis showing mean, standard deviation, correlation and regression was used statistical Package for Social Sciences (SPSS) version 26.0 to analyze statistical information while content analysis used to analyze qualitative information. The findings and recommendations for this study addressed to the I & M Bank Rwanda, for decision-making and policies. The study found that interest rates, income level and access to credit have significant positive effect on sustainability of commercial banks in Rwanda at 78%, 90.5% and 92.9% respectively. The relationship among saving level determinants and sustainability of business bank was also determined to be linear with increase in get admission to credit score by means of clients. The researcher concluded that saving degree and get admission to credit volatility had more effect on sustainability of banks. The study endorsed that guideline to be installed vicinity to boom financial institution lending and ensure monitoring the same. Keywords: Savings Level Determinant, Sustainability, Commercial Banks, I&M Bank, Rwanda

scholarly journals Urgensi DSN-MUI Sebagai Otoritas Pengawas Syariah Lembaga Keuangan Syariah

2020 ◽  
Vol 10 (1) ◽  
pp. 22-38
Author(s):  
Marlisa Elpira ◽  
Marli Candra
Keyword(s):  
Financial Services ◽  
Financial Institution ◽  
Secondary Data ◽  
Financial Service ◽  
Islamic Banks ◽  
Legal Research ◽  
Financial Problems ◽  
Supervision System ◽  
Supervisory System ◽  
The Ideal

The existence of a sektoral supervisory system in the financial service sektors may lead to disagreements in solving financial problems, which resulting in inefficiency of the supervision. The ideal Islamic financial institution Supervision system is not only in the operational institution aspect, but also includes oversight of compliance to apply the Islamic Principles in all of financial activities, which should be an integral part of the Financial Services Authority (OJK). By using the normative legal research with secondary data were analyzed qualitatively, the author conclude that the position of DSN-MUI as an separated institution from the OJK have some weaknesses: disagreement between the agency authority to DSN-MUI in understanding Islamic financial problems, there are some fatwas can not be absorbed in legislations language, the violations of Islamic principles, DPS are being bound to the bank because of salary, and the not-binding DSN-MUI fatwas to Islamic Banks directly.  Therefor, the presence of OJK as an institution Financial services authority must be equipped with a compotent shariah supervisory structure. Key Words: sektoral supervisory system; Islamic principles; the financial services authority.   Abstrak: Adanya sistem pengawasan sektoral di sektor jasa keuangan dapat menyebabkan ketidaksepahaman dalam memecahkan masalah keuangan yang terjadi, yang berakibat kepada ketidakefisienan pengawasan tersebut. Sistem pengawasan lembaga keuangan syariah yang ideal adalah mengawasi kegiatan operasional lembaga keuangan secara umum sekaligus mengawasi kepatuhan menerapkan prinsip Syariah dalam kegiatan tersebut, di mana keduanya harus menjadi satu kesatuan yang tidak terpisahkan dalam otoritas jasa keuangan yang Islami. Dengan menggunakan metode penelitian hukum normatif yang menggunakan data sekunder yang dianalisis secara kualitatif, penulis menyimpulkan bahwa kedudukan DSN-MUI sebagai lembaga yang terlepas dari lembaga otoritas di sektor jasa keuangan memiliki beberapa kelemahan: ketidaksepahaman antara lembaga otoritas dengan DSN dalam memahami masalah di sektor jasa keuangan syariah, terdapat fatwa yang tidak dapat diserap dalam bahasa peraturan perundang-undangan, adanya pelanggaran prinsip syariah, terikatnya DPS dengan bank yang diawasi dengan adanya biaya transportasi yang menjadi beban bank syariah terkait, serta tidak mengikatnya fatwa DSN secara langsung terhadap bank-bank syariah. Oleh karena itu, kehadiran OJK sebagai lembaga otoritas jasa keuangan harus dilengkapi dengan struktur pengawasan syariah yang kompeten.

scholarly journals Main Effects and Interaction Effects of Bank Ownership Types and Bank Core Capital Category to the Bank NPL Performance

2021 ◽  
Vol 5 (1) ◽  
pp. 39-50
Author(s):  
Fongnawati Budhijono
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Interaction Effects ◽  
Financial Reports ◽  
Management Capability ◽  
Main Effect ◽  
Bank Ownership ◽  
Asset Quality ◽  
Main Effects ◽  
Ownership Types

Credit management capability is seen as a crucial aspect for banks sustainability. The variable that is directly related to bank credit risk is a non-performing loan (NPL) which is commonly used to assess the asset quality of a bank. The purpose of this research is to analyze main effects and interaction effects of  bank ownership types and bank core capital category (BUKU) to the bank NPL performance. The study was conducted using secondary data obtained from bank quarterly reports from the Financial Services Authority (OJK) through the website ojk.go.id, bank financial reports, and infobank magazine. Bank’s performance in the classification of bank ownership types and bank core capital category were evaluated with respect to bank’s  NPL which in this case is used as  indicator of the bank’s performance. Tests were performed using TWO WAY ANOVA and  Post Hoc Test. The findings of this study found that the main effect type of bank ownership had a significant effect on the performance of NPL management, the main effect of banks’ BUKU had no significant effect on the performance of NPL management and the interaction effect of bank type and banks’ BUKU had a significant effect on the performance of NPL management.  

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN BUMN DI KOTA PALEMBANG

2016 ◽  
Vol 1 (1) ◽  
pp. 34
Author(s):  
Betri Sirajuddin
Keyword(s):  
Influence Factors ◽  
Secondary Data ◽  
Problem Formulation ◽  
Financial Statements ◽  
Relevant Factor ◽  
Financial Reports ◽  
Power Test ◽  
Owned Company ◽  
Research Type

Problem formulation in this study is are factors that affect (relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete) partial and collectively. The goal influence factors relevant to know, can be understood, power test, neutral, right time, power of appeals, and the quality of complete financial statements on state-owned company in palembang good partial nor collectively. This study included research type associative. in the state-owned company conducted in palembang. Variables in this study is relevant, to be understood, power test, neutral, right time, power of appeals, and complete. data used data is a primary and secondary data. Techniques of data collection in this study using questionnaires and documentation techniques. analysis qualitative data was used.research shows that good partial nor collectively relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete significantly impact on the quality of financial reports state-owned company in palembang.

scholarly journals Pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMPN 2 Megaluh Kabupaten Jombang

2021 ◽  
Vol 1 (2) ◽  
pp. 160-172
Author(s):  
Meylina Tria Ambarwati ◽  
Yuniastuti Yuniastuti ◽  
Desinta Dwi Rapita
Keyword(s):  
Data Collection ◽  
Secondary Data ◽  
Data Sources ◽  
National Anthem ◽  
Descriptive Research ◽  
New Speakers ◽  
Secondary Data Sources ◽  
Character Building ◽  
Research Type ◽  
Made In

This study is based on the eroding sense of nationalism that is increasingly fading among the younger generation that makes the planting of nationalism values in the world of education is now beginning to be improved. This study aims to know the development of nationalism character, supporting factors, obstacles experienced, and how to overcome the obstacles experienced in the application of nationalism character building through habituation singing the pre-learning national anthem. This study uses qualitative approach with descriptive research type. The data sources used in this study are primary and secondary data sources. The data collection techniques in this study used non-participant observations, interviews, and documentation. Data analysis in this study was conducted by data collection. reduction of data, presentation of data, and withdrawal of conclusions. The implementation of singing the national anthem of Indonesia Raya to foster the character of nationalism in students at SMP Negeri 2 Megaluh is in accordance with Permendikbud No.21 Year 2015 on the Rules of The First Day of School Admission. The supporting factor in the development of nationalism character through habituation to sing the pre-learning national anthem at SMP Negeri 2 Megaluh is the existence of adequate facilities. The obstacles owned by SMP Negeri 2 Megaluh in carrying out the policy of singing the national anthem of Indonesia Raya to foster the character of nationalism in students are the lack of seriousness of students, speakers that do not function properly, and the lack of strict sanctions. The efforts that will be made in overcoming the obstacles of fostering the character of nationalism through habituation to sing the pre-learning national anthem at SMP Negeri 2 Megaluh are to reward, buy some new speakers, and give a reprimand to teachers who are less assertive. Kajian ini didasarkan atas terkikisnya rasa nasionalisme yang semakin lama semakin memudar dikalangan generasi muda yang membuat penanaman nilai-nilai nasionalisme dalam dunia pendidikan sekarang ini mulai ditingkatkan. Pendidikan karakter nasionalisme menjadi langkah efektif untuk membangun rasa semangat nasionalisme para generasi muda. Kajian ini bertujuan mengetahui pembinaan karakter nasionalisme, faktor pendukung, kendala yang dialami, dan cara mengatasi kendala yang dialami dalam penerapan pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran. Kajian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Sumber data yang digunakan dalam kajian ini adalah sumber data primer dan sekunder. Teknik pengumpulan data pada kajian ini menggunakan observasi non partisipan, wawancara, dan dokumentasi. Analisis data dalam kajian ini dilakukan dengan pengumpulan data. reduksi data, penyajian data, dan penarikan kesimpulan. Pelaksanaan menyanyikan lagu kebangsaan Indonesia Raya untuk menumbuhkan karakter nasionalisme dalam diri peserta didik di SMP Negeri 2 Megaluh sudah sesuai dengan Permendikbud No.21 Tahun 2015 tentang Aturan Hari Pertama Masuk Sekolah. Faktor pendukung dalam pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMP Negeri 2 Megaluh adalah dengan adanya fasilitas yang sudah memadai. Kendala yang dimiliki oleh SMP Negeri 2 Megaluh dalam melaksanakan kebijakan menyanyikan lagu kebangsaan Indonesia Raya untuk menumbuhkan karakter nasionalisme dalam diri peserta didik adalah kurangnya kesungguhan siswa, speaker yang tidak berfungsi dengan baik, dan kurangnya sanksi tegas. Upaya yang akan dilakukan dalam mengatasi kendala pembinaan karakter nasionalisme melalui pembiasaan menyanyikan lagu kebangsaan pra pembelajaran di SMP Negeri 2 Megaluh adalah memberikan reward, membeli beberapa speaker baru, dan memberikan teguran kepada guru yang kurang tegas.

scholarly journals ANALISIS NILAI ETIKA TOLONG-MENOLONG TOKOH HEPI DALAM NOVEL ANAK RANTAU KARYA A. FUADI

2018 ◽  
Vol 8 (1) ◽  
pp. 204
Author(s):  
Selfi Maikomah ◽  
Erlina Zahar ◽  
Harbeng Masni
Keyword(s):  
Human Life ◽  
Secondary Data ◽  
Primary Data ◽  
The Novel ◽  
Descriptive Research ◽  
Value Ethics ◽  
Research Type

Abstract: The purpose of this study is to describe the ethical value of the help of the Hepi character in Son Rantau novel by A. Fuadi. This research includes descriptive research type which is qualitative. Primary data in this research is in the form of written data in the form of sentences, words, and paragraphs in the form of dialogs and monologues contained in Hepi characters in novels Anak Rantau A. Fuadi, while secondary data in this study in the form of books and literature taken from the library where the theories relate to this research. Based on the results of this study it can be concluded that the value of the helpful ethics contained in the novel Rantau Son of A. Fuadi there are 24 quotations are all reinforced also by exposure to dialogue and monologue. This illustrates this novel put forward that people live in society is needed each other to help each other in order to create prosperity help-help is necessary in living life because human life must be socialized and interdependent with each other Keywords: Value, ethics, novel

scholarly journals Gambaran Pelayanan Klinik Sanitasi Terhadap Pasien Penyakit Berbasis Lingkungan (PBL) di Puskesmas Gucialit dan Puskesmas Gambut

2019 ◽  
Vol 21 (4) ◽  
Author(s):  
Mugeni Sugiharto ◽  
Rika Sertiana Oktami
Keyword(s):  
Public Health ◽  
Home Care ◽  
Health Center ◽  
Secondary Data ◽  
Health Centers ◽  
Health Promotion Program ◽  
District Health ◽  
Public Health Center ◽  
Descriptive Research ◽  
Research Type

Sanitation clinic is an innovative health promotion program that is useful to tackle environmental-based diseases. Sanitation clinic activities such as counseling, home care and health interventions. This study aims to know of sanitation clinic activities at Gucialit and Gambut Public Health Center in tackling environment-based illness (PBL). Descriptive research type, using secondary data from sanitation clinic and health profi le of district health offi ce of Lumajang and Banjar 2014-2016, accompanied by indepth interview on information. Sanitation clinic activities obtained at Gucialit and Gambut Public Health Center such as counseling, home care and health intervention are going well. The internal referral system functions optimally, so patient visits at sanitation clinics increase. The existence of sanitation clinics in the Gucialit and Gambut Public Health Centers is very benefi cial in overcoming environmental-based diseases. Every Public health centers is important to carry out sanitation clinics, to support promotive services in tackling environment-based diseases. Abstrak Klinik sanitasi merupakan inovatif program promosi kesehatan yang bermanfaat untuk menanggulangi penyakit berbasis lingkungan. Kegiatan klinik sanitasi seperti konseling, kunjungan rumah (home care) dan intervensi kesehatan. Penelitian ini bertujuan untuk mengetahui kegiatan klinik sanitasi di Puskesmas Gucialit dan Puskesmas Gambut dalam menanggulangi penyakit berbasis lingkungan. Jenis penelitian deskriptif, menggunakan data sekunder laporan klinik sanitasi dan Profil Kesehatan Dinas Kesehatan Kabupaten Lumajang dan Kabupaten Banjar tahun 2014–2016, disertai indepth interview pada informan. Kegiatan klinik sanitasi yang diperoleh di Puskesmas Gucialit dan Puskesmas Gambut seperti konseling, pada tindak lanjut (home care) dan intervensi kesehatan berjalan dengan baik. Sistem rujukan internal berfungsi optimal,sehingga kunjungan pasien di klinik sanitasi meningkat. Keberadaan klinik sanitasi di Puskesmas Gucialit dan Gambut sangat bermanfaat menanggulangi penyakit berbasis lingkungan. Setiap Puskesmas penting untuk melaksanakan klinik sanitasi, untuk mendukung pelayanan promotif dalam menanggulangi penyakit berbasis lingkungan.

scholarly journals Analisis Model Altman Z-Score, Springate, dan Zmijewski Sebagai Metode dalam Memprediksi Kondisi Kebangkrutan pada PT. Garuda Indonesia, Tbk Periode 2014-2018

2019 ◽  
Vol 2 (1) ◽  
pp. 40
Author(s):  
Desyah Natalia Bilondatu ◽  
Meriyana Franssisca Dungga ◽  
Selvi Selvi
Keyword(s):  
Prediction Model ◽  
Research Method ◽  
Prediction Method ◽  
Secondary Data ◽  
Bankruptcy Prediction ◽  
Annual Reports ◽  
Z Score ◽  
Financial Reports ◽  
Descriptive Research ◽  
Independent Variable

This study aims to find out, describe and explain the results of the application of analysis from the prediction method of bankruptcy of the Altman Z-Score, Springate, and Zmijewski models used in assessing and predicting the potential for bankruptcy with the object of research at PT. Garuda Indonesia (Persero) Tbk 2014-2018. The method used in this research is descriptive research method using a quantitative approach, and the operationalization of the variables used is the independent variable, namely the bankruptcy prediction model with the dependent variable is financial ratios. The data used are secondary data in the form of annual financial reports (annual reports) PT. Garuda Indonesia (Persero) Tbk for the period 2014 to 2018. The results of this study indicate that the Altman Z-Score, Springate and Zmijewski methods are able to measure and predict bankruptcy of companies with different portions according to the calculations applied in each of these analyzes.Keywords: Altman Z-Score, Springate, Zmijewski, and Bankruptcy

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