scholarly journals Board Audit Committee Characteristics and Financial Performance of Selected Commercial Banks in Ghana

Author(s):  
John Nana Ekow Baiden

The purpose of the study was to examine the influence of board audit committee characteristics on the financial performance of selected commercial banks in Ghana during the period of 2008 to 2017. The correlational design was employed. The study population was 23 commercial banks licensed under the Bank and Special Deposit Taking Institution Act with audit committee on their board and offices in Ghana as at December 2018. The sample size for the study was 13 commercial banks in Ghana. The lottery method of simple random sampling technique was used to select the 13 banks. The study made use of only secondary data. Statistical tools such as means, standard deviations, Pearson product moment correlation, and linear multiple regression analysis were used to analyse the data. The findings of the study revealed that when banks audit committee increase the frequency of their meetings, increase the number and quality of financial qualifications of member on board and also increase the size of the audit committee members on total board membership, it will have a significant influence on the banks’ financial performance. It was recommended to Bank of Ghana (BoG) and managers of the various commercial banks to ensure that audit committee members are independent, meaningfully represented at boards of the banks, and are people with expertise in accounting/finance.

2020 ◽  
Vol 2 (2) ◽  
pp. 79-90
Author(s):  
Nursaidah Nasution ◽  
Nasrizal Nasrizal

This study aims to find empirical evidence of the Islamic corporate governance mechanism influence the institutional ownership, commissioner board proportion, a board of independent commissioners, the sharia supervisory board proportion, and the audit committee on financial performance. The population of this study is Sharia Commercial Bank in Indonesia year 2013-2017. The population is 13 Sharia Commercial Banks. The sampling technique in this study used a purposive sampling technique. This study obtained 9 banks. The data used is secondary data and data analysis methods using multiple regression analysis. The result of this study concludes that the institutional ownership, the size of board commissioners, independent commissioner board, the size of the sharia supervisory board, and the audit committee do not affect financial performance.


2020 ◽  
Author(s):  
Pahrizal

The research is proposed to test the influence of Leadership and Motivation Work on Public Service Quality. The population in this study was the Kantor Kementerian Agama Sungai Penuh who had received the last 1 year service at the Kantor Kementerian Agama Sungai Penuh, amounting to 260 people. Furthermore, by using the Slovin formula, a sample size of 158 people was chosen with a sampling technique based on Simple Random Sampling. This study uses primary data and secondary data. Data analysis techniques used are path analysis and hypothesis testing using t test with data analysis using SPSS version 20. The results of the study based on showing that partially the Leadership and motivation work have a positive and significant effect on Public Service Quality. The results also show that motivation work variables act as intervening variables between Leadership and Public Service Quality.


2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Safaah Restuning Hayati ◽  
Mutiah Hanifah Ramadhani

This study aims to determine how the financial performance of Islamic commercial banks in Indonesia through the islamicity performance index approach for the period 2013-2017, by the principles of justice, halalness, and purification. This study using quantitative descriptive research. The number of banks sampled are five Islamic commercial banks in Indonesia that have been selected, through a purposive sampling technique first. These banks are BRI Syariah, BNI Syariah, Mandiri Syariah, BCA Syariah, and Victoria Syariah. The type of data used is secondary data taken from the financial statements of each islamic commercial bank that is sampled. Through the islamicity performance index approach, the results of this study indicate that the financial performance of islamic commercial bank is unsatisfactory, based on the average of the variables that have been processed in accordance with predicate valuation standards.


Author(s):  
Ahmad Fauzul Hakim Hasibuan ◽  
Fuadi Fuadi ◽  
Angga Syahputra

This study aims to determine the influence of the Sharia Supervisory Board and the Board of Commissioners on the Financial Performance of Islamic Banks in Indonesia. This study used secondary data from 12 banks.The sampling technique used is the purposive sampling technique. The method of data analysis used is multiple linear regression.The results partially show that the sharia supervisory board and board of commissioners positively and significantly influence the financial performance of Islamic banks in Indonesia. Simultaneously,the board of commissioners and the sharia supervisory board positively and significantly influence the financial performance of Islamic bank


Author(s):  
Galuh Adriana ◽  
Nurmala K. Pandjaitan ◽  
Arya Hadi Dharmawan

<p>ABTRACT<br />The conditions of fishermen is very dependent with nature. Climate change that happening makes nature more difficult to predict. That can make the living of fishermen more vulnerabel. Communities that have a strong cohesiveness will have a collective action to deal with climate change. The purpose of this study is to see the level of cohesiveness fisherman in the face of climate change. The method used is mix method using questionnaire, observation and in-depth interviews. The number of respondents was 100 people. The selection of respondents was done by simple random sampling technique, where the study population are members of “raskin” program from government. The results are fisheries community have a strong social capital, sense of community and community collective efficacy, which is produced strong cohesiveness. However, in reality what is perceived is not necessarily reflected in everyday life. Collective action found only in activities that support public facilities. However, collective action for the economic interests only occurs in certain interest groups. According the results can be argued that the level of fishing community cohesiveness is high, but only produce preparadness for climate change.<br />Keywords: social cohesion, collective action, fisheries community</p><p><br />ABSTRAK<br />Kehidupan nelayan sangat bergantung dengan alam. Perubahan iklim yang terjadi membuat alam semakin sulit untuk diprediksi. Kondisi tersebut membuat kehidupan nelayan semakin vulnerabel. Komunitas yang memiliki kohesivitas yang kuat akan memiliki aksi kolektif untuk menghadapi perubahan iklim. Penelitian ini bertujuan untuk melihat derajat kohesivitas komuitas nelayan dalam mengahadapi perubahan iklim. Metode yang digunakan adalah mix method dengan menggunakan kuesioner, observasi dan wawancara mendalam. Jumlah responden adalah 100 orang. Pemilihan responden dilakukan dengan teknik simple random sampling, dimana populasi penelitian adalah anggota komunitas penerima program beras raskin dari pemerintah. Hasil penelitian adalah komunitas nelayan memiliki modal sosial, sense of community dan community collective efficacy yang kuat, yang akan menghasilkan kohesivitas yang kuat. Akan tetapi, apa yang dirasakan belum tentu tercerimin pada kehidupan sehari-hari. Aksi kolektif hanya terdapat pada kegiatan yang mendukung fasilitas umum. Akan tetapi aksi kolektif untuk kepentingan ekonomi hanya terjadi pada kelompok-kelompok kepentingan tertentu. Berdasarkan hasil dapat dikatakan bahwa tingkat kohesivitas komunitas nelayan tinggi, tetapi hanya menghasilkan kesiapan untuk menghadapi perubahan iklim.<br />Kata kunci: kohesivitas, aksi kolektif, komunitas pesisir</p>


2020 ◽  
Vol 4 (2) ◽  
pp. 129-139
Author(s):  
Herman Felani ◽  
Sri Wahyuni ◽  
Bima Cinintya Pratama

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance


2017 ◽  
Vol 2 (1) ◽  
pp. 26
Author(s):  
Nor Efendi ◽  
Tri Yunis Miko Wahyono ◽  
Titi Sundari

Abstrak : Penelitian ini bertujuan untuk mengetahui gambaran kesintasan 2 tahun setelah diagnosis pasien ko-infeksi TB-HIV berdasarkan lokasi anatomi Tuberkulosis (TB). Penelitian ini menggunakan desain kohort restrospektif dinamik menggunakan 177 rekam medik pasien ko-infeksi TB-HIV di RSPI Prof. Dr Sulianti Saroso Jakarta yang terdaftar tahun 2010-2013, diambil secara simple random sampling Kesintasan pasien ko-infeksi TB-HIV 2 tahun setelah diagnosa dengan lokasi anatomi TB di ekstra paru sebesar 86%, lebih rendah dibandingkan dengan lokasi anatomi TB di paru sebesar 98%. Lokasi anatomi TB di ekstra paru beresiko lebih cepat mengalami kematian pada pasien ko-infeksi TB-HIV (HR 1,47, 95% CI : 0,55-3,90). Infeksi HIV mengakibatkan kerusakan sistem imunitas tubuh yang luas sehingga infeksi dan penyebaran kuman TB juga akan meluas seperti ke kelenjar getah bening, pleura dan organ lainnya. TB ekstra paru memiliki beban bakteri TB yang lebih tinggi dan menunjukkan progresifitas perjalanan penyakit semakin parah yang mengakibatkan probabilitas ketahanan hidup (kesintasan) penderitanya semakin menurun. Perlu dilakukan screening lebih intensif terhadap pasien ko-infeksi TB-HIV untuk menemukan kemungkinan TB di ekstra paru sedini mungkin agar dapat diberikan penatalaksanaan yang tepat dalam rangka meningkatkan kualitas hidup penderitanya.Abstract : The study aims to describe the overview of survival for 2 years after diagnosed of patients co-infection with TB-HIV based on the anatomical site of Tuberculosis (TB). The design of this study was dynamic retrospective cohort with 177 medical records of TB-HIV co-infection patients in the Center of infection hospital Prof. Dr. Sulianti Saroso, Jakarta, from 2010 to 2013, taken by simple random sampling technique. The survival of TB-HIV co-infection for 2 years after it was diagnosed in patients with anatomical site of TB in the extrapulmonary was 86% and it was lower compared to patient with the anatomical site in the pulmonary which was 98%. Anatomical site of TB in the extrapulmonary had risk of death faster toward TB-HIV co-infection patients (HR 1,47, 95% CI : 0,55-3,90). HIV infection cause the widespreading damage in the immunity system therefor the infection of TB microbe also spreading to other organ such as lymph nodes and pleura. Extrapulmonary TB has much more TB microbe that worsen the progressivity of the disease and decrease the probability of the patient’s survival. Intensive screening are needed for TB/HIV co-infection patients to diagnosed the possibility of TB infection in the extrapulmonary as early as possible to increase the quality of life of its patients by finding the proper treatment.


2014 ◽  
Vol 17 (1) ◽  
pp. 41-54 ◽  
Author(s):  
Euis Karwati

Universitas Islam Nusantara (UNINUS) currently manages the Faculty Teacher Training and Education Science (FKIP), with increasing number of  students each year. However, the increase in students has not been fully supported by an increase the quality of learning. This study aims to know about e-learning and quality of learning, and also to analyze was there any influence from e-learning to quality of learning at FKIP UNINUS at Bandung City. The method used is descriptive and verification. The sample was 100 college students of FKIP UNINUS at Bandung City. The sampling technique used simple random sampling (SRS). Analysis using linear regression analysis. Based on these results, it can be concluded that the e-learning is in the high category, while quality of learning is in the medium category. In addition, the obtained findings that e-learning has positive and significant impact on quality of learning at FKIP UNINUS Bandung. Thus, e-learning needs to be improved because it has proven to be able to increase the quality of learning at FKIP UNINUS Bandung.


2021 ◽  
Vol 10 (2) ◽  
pp. 124-131
Author(s):  
Indar Farwanti Wahyuni

Abstract Internal patient transfer is the process of transferring patients from one room to another in a hospital while still being oriented towards quality and patient safety. The results of the observations showed that the filling of the internal patient transfer form was not optimal so that there were still incomplete forms due to the large number of patients and the weak coordination between health workers. To determine the effect of the completeness of filling out the internal patient transfer form on the quality of medical records. The research method used is quantitative with a descriptive approach. Data collection techniques used are observation, questionnaires and literature study. The sampling technique was simple random sampling technique so as to obtain a sample of 91 internal patient transfer forms. From the results of observations, 22% of the internal patient transfer forms were found that were not completely filled in, especially in the signature and clear name. The two variables have a strong relationship. The effect of the variable completeness of the internal patient transfer form on the medical record quality variable is 90.1% and the remaining 9.9% is influenced by other factors. Based on these studies, it can be concluded that the lack of accuracy and coordination of nurses, doctors and other officers in filling out internal patient transfer forms so that this affects the quality of medical records in the aspect of accuracy. Keyword : Completeness, Internal Patient Transfer Form, Medical Record Quality   Abstrak Transfer pasien internal merupakan proses pemindahan pasien dari satu ruangan ke ruangan yang lain di dalam satu rumah sakit dengan tetap berorientasi pada mutu dan keselamatan pasien. Hasil observasi menunjukkan bahwa belum optimalnya pengisian formulir transfer pasien internal sehingga masih terdapat formulir yang tidak lengkap disebabkan oleh faktor dari banyaknya pasien dan lemahnya koordinasi antara tenaga kesehatan. Untuk mengetahui pengaruh kelengkapan pengisian formulir transfer pasien internal terhadap mutu rekam medis. Metode penelitian yang digunakan yaitu kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan adalah observasi, kuesioner dan studi pustaka. Teknik pengambilan sampel adalah teknik simple random sampling sehingga memperoleh sampel sebanyak  91 formulir transfer pasien internal. Dari hasil observasi ditemukannya formulir transfer pasien internal yang belum terisi lengkap sebanyak 22% terutama pada tandatangan dan nama jelas. Kedua variabel memiliki hubungan yang kuat. Pengaruh variabel kelengkapan formulir transfer pasien internal terhadap variabel mutu rekam  medis sebesar 90,1% dan sisanya 9,9% dipengaruhi oleh faktor lain. Berdasarkan penelitian tersebut dapat disimpulkan bahwa kurangnya ketelitian dan koordinasi perawat, dokter dan petugas lain dalam pengisian formulir transfer pasien internal sehingga hal ini mempengaruhi mutu rekam medis pada aspek keakuratan. Kata kunci: Kelengkapan, Formulir Transfer Pasien Internal, Mutu Rekam Medis


2017 ◽  
Vol 2 (6) ◽  
pp. 103
Author(s):  
Nasteha Kanyare ◽  
Dr. John Mungai

Purpose:  The purpose of the study was to establish the effect of determinants of access to microcredit on financial performance of retailing SMEs in Wajir County, Kenya.Methodology: The study adopted a descriptive survey research design. The target population comprised of all the 5000 retailing small and medium enterprises in Wajir County where the units of analysis were the SME owners. The study used stratified random sampling and simple random sampling technique to come up with the sample. The target population was stratified into 6 strata (the 6 sub-counties in Wajir County). Further, random sampling was used to select 146 SMEs from each sub-county. The study used primary data which was largely quantitative and descriptive in nature. The questionnaires were self-administered with the help of two research assistants. The data analysis was undertaken using SPSS Version 20 where the statistics generated included descriptive statistics and inferential statistics.Results: The study findings revealed that savings, meeting the eligibility criterion, loan structuring and some socio economic characteristics positively and significantly affected the financial performance of SMEs in Wajir County.Unique contribution to theory, practice and policy: the study recommended that SMEs should take the initiative to increase the amount they saved so that they could increase their borrowing capacity. The study also recommended that SME owners needed to take the initiative of ensuring that they were all the time able to meet the necessary requirements needed for obtaining loans especially their documentation, business and repayment plans and aim at ensuring that they acquired the necessary collateral. It was further recommended that MFIs needed to ensure that the loan structure presented to SMEs were favorable. The study also recommended that it was necessary for SMEs to expand/grow their asset base so as to increase the ability to repay the loans. They also needed to expand their networks especially within the financial institutions circles so that they could increase the trust the MFIs had on them and for easy considerations for loans.


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