scholarly journals The Bank Soundness in Indonesia: Risk and Corporate Governance

2021 ◽  
Vol 1 (1) ◽  
pp. 01-12
Author(s):  
Lis Sintha Oppusunggu ◽  
Ika Pratiwi Simbolon
Keyword(s):  
Corporate Governance ◽  
Liquidity Risk ◽  
Secondary Data ◽  
Risk Governance ◽  
Corporate Management ◽  
Literature Study ◽  
Return On Assets ◽  
Descriptive Research ◽  
Financial Soundness ◽  
Bank Soundness

This study aims to provide the evidence associated with the growth of corporate governance in crisis. This research is a type of literature study with secondary data (ROA and LDR) period January 2015–December 2019. The analysis is by using descriptive research with the support of theories and the findings from previous studies. Return on Assets (ROA) has increased and decreased for several periods and Loan to Deposit Ratio (LDR). Profitability with ROA decreased by 0.35% from 2.82% in January 2015 to 2.47% in December 2019. As measured by ROA, banking performance declines to make banks vulnerable to a crisis. Banks that have a high LDR potentially have liquidity risk. This study provides descriptive statistics that describe the potential of high LDR in the future since there's a sharp trend for the increasing value of LDR. LDR increased as much as 5.95% from 88.48% in January 2015 to 94.43% in December 2019. Liquidity risk continues to rise to make banks vulnerable to a crisis. This study provides several findings from previous research regarding standard corporate governance and risk governance in the financial crisis to mitigate those risks. Evaluating formal corporate management and risk governance can lead to optimal financial soundness.

scholarly journals Penilaian Kesehatan Bank Perkreditan Rakyat Syariah (BPRS) ABC

2021 ◽  
Vol 23 (1) ◽  
pp. 17-26
Author(s):  
Arfan Anugrah Asyhari ◽  
Rangga Putra Ananto ◽  
Eka Rosalina
Keyword(s):  
Corporate Governance ◽  
Credit Risk ◽  
Financial Services ◽  
Liquidity Risk ◽  
Risk Profile ◽  
Qualitative Approach ◽  
Bank Risk ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Bank Soundness

This study aims to determine the Bank Soundness Level with the object of Islamic Rural Banks registered with the Financial Services Authority in 2015-2019. The type of the research that used in this research is descriptive research with a qualitative approach. Assessment using the Risk-Based Bank Rating (RBBR) method consists of four factors, namely the Risk Profile, Good Corporate Governance, Earnings and Capital of each bank. The Risk Profile consists of credit risk and liquidity risk. Credit risk is measured using NPF and liquidity risk is measured using FDR. Earnings factor is measured by ROA and NIM ratio, Capital factor is calculated by CAR ratio. The results showed that the results obtained the predicate of being unhealthy and even quite healthy on the NPF, FDR, ROA, and NIM ratios, while the CAR ratios for the last 3 years received the predicate Very Healthy appropriate to Bank Indonesia regulations, which exceeded 12%  ABSTRAK  Penelitian ini bertujuan untuk mengetahui Tingkat Kesehatan Bank dengan objek Bank Perkreditan Rakyat Syariah yang terdaftar di Otoritas Jasa Keuangan pada tahun 2015-2019. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian desktiptif dengan pendekatan kualitatif. Penilaian dengan metode Risk-Based Bank Rating (RBBR) terdiri dari empat faktor yaitu Risk Profile, Good Corporate Governance, Earnings dan Capital dari setiap bank. Risk Profile terdiri dari risiko kredit dan risiko likuiditas. Risiko kredit diukur dengan menggunakan NPF dan risiko likuiditas diukur dengan menggunakan FDR. Faktor Earnings diukur dengan rasio ROA, ROE dan NIM, faktor Capital dihitung dengan rasio CAR. Hasil penelitian menunjukkan hasil yang memperoleh predikat kurang sehat bahkan cukup sehat atas rasio NPF, FDR, ROA, ROE dan NIM, sedangkan pada rasio CAR pada 3 tahun terakhir memperoleh predikat Sangat Sehat sesuai ketentuan Bank Indonesia yaitu melebihi 12%.

ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

scholarly journals Studi Eksplorasi Potensi Pariwisata Kreatif Kawasan Hutan Mangrove Desa Sedari, Kecamatan Cibuaya, Kabupaten Karawang, Jawa Barat

2021 ◽  
Vol 12 (2) ◽  
pp. 151-158
Author(s):  
Alexander Fiandre Readi ◽  
Jessica Christina ◽  
Myrza Rahmanita ◽  
Fetty Asmaniati
Keyword(s):  
Mangrove Forest ◽  
Secondary Data ◽  
Active Participation ◽  
Forest Area ◽  
Literature Study ◽  
West Java ◽  
The Public ◽  
Descriptive Research ◽  
Exploratory Approach ◽  
Tourism Potential

Abstrak Pariwisata kreatif merupakan bentuk pariwisata alternatif yang prospektif untuk dikembangkan di Desa Sedari. Penelitian yang ada menunjukkan bahwa daya tarik utama kawasan hutan mangrove selama ini semata pemandangan yang cenderung tidak melibatkan partisipasi dan pengalaman wisatawan dalam kegiatan pariwisata. Hal ini mengindikasikan potensi yang ada belum sepenuhnya termanfaatkan optimal. Terlebih kegiatan pariwisata ditunda dan dihentikan sementara dengan adanya Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) untuk mencegah meluasnya penyebaran pandemi COVID-19. Tujuan penelitian ini mengeksplorasi potensi pariwisata kreatif kawasan hutan mangrove di Desa Sedari, Kecamatan Cibuaya, Kabupaten Karawang, Provinsi Jawa Barat, Indonesia. Penelitian ini menggunakan metode deskriptif dengan pendekatan eksploratif. Data primer dan sekunder diperoleh melalui wawancara serta studi pustaka. Penelitian ini menemukan bahwa (1) Hutan mangrove Desa Sedari memiliki potensi untuk pengembangan pariwisata kreatif; (2) Pengembangan ke arah pariwisata kreatif baru dimulai pada tahun 2021 namun belum terlaksana optimal dimana belum ada pengelolaan, pengelola maupun program yang terencana baik. (3) Bentuk pariwisata kreatif yang dapat dikembangkan di kawasan hutan mangrove, diantaranya birdwatching, pengolahan produk berbasis mangrove, maupun kegiatan wisata yang melibatkan partisipasi aktif wisatawan, juga kerjasama wisatawan dengan masyarakat lokal dan pengelola kawasan hutan mangrove. Penelitian ini merekomendasikan dilakukannya renovasi dan revitalisasi sejumlah infrastruktur fisik kawasan hutan mangrove untuk pengembangan kegiatan pariwisata kreatif, peningkatan kompetensi dan kualifikasi sumber daya manusia pariwisata serta penguatan kemitraan kerja diantara para pemangku kepentingan terkait. Kata Kunci: pariwisata kreatif, partisipasi aktif, hutan mangrove, desa sedari, pandemi COVID-19 Explorative Study of the Creative Tourism Potential of the Mangrove Forest Area Sedari Village, Cibuaya District, Karawang Regency, West Java Abstract Creative tourism is an alternative tourism that is prospective to be developed in Sedari Village. Existing research shows that the main tourist attraction of mangrove forest area in Sedari Village so far is mere the scenery which tends not to involve the participation and experience of tourists within the tourism activities. This indicates that the existing potential has not yet fully utilized. Moreover, tourism activities were temporarily postponed and stopped during the Public Activity Restrictions (PPKM) that carried out to prevent the spread of the COVID-19 pandemic. The purpose of this study was to explore the creative tourism potential of mangrove forest area in Sedari Village, Cibuaya District, Karawang Regency, West Java Province, Indonesia. This study utilised descriptive research method with exploratory approach. Primary and secondary data were obtained through interviews and literature study. This study found that (1) The mangrove forest of Sedari Village has the potential for the development of creative tourism; (2) Development towards creative tourism has not yet optimally implemented. It was just started in 2021 that there are no well-planned programs, managers nor management. At present; (3) Types of creative tourism can be developed in Sedari mangrove forest areas, including birdwatching, processing mangrove based tourism products; tourism activities involving tourist active participation, as well as tourist cooperation with local communities and mangrove forest area managers. This study recommends for the renovation and revitalization of a number of physical infrastructures for the development of creative tourism activities; the enhancement of tourism human resources qualifications and competencies; as well as strengthening the working partnership amongst relevant stakeholders. Keywords: creative tourism, active participation, mangrove forest, sedari village, pandemic COVID-19

scholarly journals Pengaruh Eksploitasi Sumber Daya Alam Perairan Terhadap Kemiskinan Pada Masyarakat Nelayan

2020 ◽  
Vol 21 (01) ◽  
pp. 43-58
Author(s):  
Feryl Ilyasa ◽  
Muhammad Zid ◽  
Mieke Miarsyah
Keyword(s):  
Natural Resources ◽  
Research Design ◽  
Natural Waters ◽  
Secondary Data ◽  
Fishing Communities ◽  
Literature Study ◽  
Foreign Investments ◽  
Study Approach ◽  
Descriptive Research ◽  
Data Source

The aim of this article is to find out how the influence of exploitation of aquatic natural resourceson the poverty of fishing communities. The method in this article used a descriptive research design forusing a literature study approach. Based on the type of research and the type of data source used, the datacollection technique in this study is used the secondary data. The results in this study can be seen in twoaspects, are: (1) the ease of foreign investments that can be exploit for the natural resources of fisheries inIndonesia; (2) the influence of exploitation of the natural resources of the waters carried out on poverty inthe fisihing community. Exploitation of aquatic natural resources in Indonesia is due to the ease with whichforeign parties can be invest in Indonesia in the field of fisheries, and then this ease of investment fromforeign parties results in the intervention of foreign parties who can to control the natural waters resourcesin Indonesia, both in the form a legal entitiy or in the form of an individual, it can be also for drain thenatural waters resources, especially fisheries in Indonesia, and which can to be affect the walfare of fishingcommunities.

scholarly journals Penilaian Tingkat Kesehatan Bank: Pendekatan CAMEL Dan RGEC

2019 ◽  
Vol 6 (2) ◽  
Author(s):  
Erika Amelia ◽  
Astiti Chandra Aprilianti
Keyword(s):  
Corporate Governance ◽  
Asset Management ◽  
Research Method ◽  
Secondary Data ◽  
Risk Profile ◽  
Sound Level ◽  
Capital Asset ◽  
Good Corporate Governance ◽  
Almost All ◽  
Bank Soundness

This study aims to determine the risk based bank rating at PT. Bank Maybank SyariahIndonesia if measured using CAMEL (Capital, Asset, Management, Earning,Liquidity) method and RGEC (Risk Profile, Good Corporate Governance, Earning,Capital) in 2011-2016 and also aims to know differences in ratios used in CAMELSand RGEC methods. The research method used in this research is literature researchor study desk study. The data used in this research is secondary data using financialstatements of Bank Maybank Syariah Indonesia Period 2011-2016. The results showthat the bank can be said to be adequately sound because almost all the ratios usedmeet the specified requirements and there are still some ratios that have not met therequirements, but in both methods have different results. In the year 2011-2014 therisk based bank rating of Maybank Syariah Bank is calculated using CAMEL methodof bank is in the sound level. In 2015 -2016, the calculation of bank soundness showsthat bank condition is in an sound level. In Maybank Syariah Bank the state of thebank is in the sound level is in 2011-2013 if calculated using the RGEC method. Inthe year 2014-2016 the condition of the bank shows a adequately sound level.

scholarly journals Effect Of Good Corporate Governance On Company Profitability RE & Property Sector In Indonesia

2019 ◽  
Vol 23 (1) ◽  
pp. 17
Author(s):  
Ahmad Azmy, Dea Restiya Anggreini, Mohammad Hamim
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Negative Relationship ◽  
Secondary Data ◽  
Return On Assets ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
The Board Of Directors

This study aims to examine the effect of Good Corporate Governance (GCG) on company profitability. The dependent variable are Return On Assets (ROA) and Return On Equity (ROE). The independent variable are Good Corporate Governance (GCG) represented by the Board of Commissioners, the Board of Directors, and the Audit Committee. This study uses secondary data from audited financial statements of Real Estate and Property companies in 2013-2017. The analytical tool used in this study uses panel data regression. Based on the results of the study it is known that the Board of Directors and Audit Committee variables have a significant positive effect on ROA and ROE. The Board of Commissioners variable has no influence and negative relationship to ROA and ROE.

scholarly journals Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽  
2021 ◽  
Vol 24 (2) ◽  
pp. 195-216
Author(s):  
Dwi Haryono Wiratno ◽  
Rahmawati Hanny Yustrianthe ◽  
Maria Purwantini ◽  
Ronowati Tjandra
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

scholarly journals ANALISIS TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL)? Studi pada PT BPR SINAR KUTA Periode 2016-2018

2020 ◽  
Vol 11 (01) ◽  
Author(s):  
I Komang Gede ◽  
Tri Ratnawati
Keyword(s):  
Corporate Governance ◽  
Factor Analysis ◽  
Liquidity Risk ◽  
Risk Profile ◽  
Bank Performance ◽  
Good Management ◽  
Good Corporate Governance ◽  
Bank Soundness

The results of this study indicate that based on the analysis of the BPR Sinar Kuta NPL formula in 2018 increased every year 2016 = 2.55%, 2017 = 3.12%, and 2018 =3.75%. and Liquidity risk using two ratios, namely LDR and LAR, has increased anddecreased. This shows that BPR Sinar Kuta has good profitability towards third partyrefunds. GCG Bank Sinar Kuta also has very good management as evidenced from 2016 -2018 showing a good composite predicate by determining a healthy bank valuation matrixbased on Bank Indonesia Regulation No.13 and the predicate is that all the compositevalues are still in greater or equal rules with (?) 1.5. When viewed from CAR, BankSinar Kuta is ranked 5th, it shows that Bank Sinar as a BPR Bank has a reasonable levelof health. Keywords: Factor Analysis, Bank Soundness, Bank Performance, RGEC

scholarly journals ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017

2021 ◽  
Vol 17 (1) ◽  
pp. 48-66
Author(s):  
Martha Nandana Ongkopranoto ◽  
Synthia Madyakusumawati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Loss Compensation ◽  
Negative Effect

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.

scholarly journals Impact of determinants of the financial distress on financial sustainability of Ethiopian commercial banks

2019 ◽  
Vol 14 (3) ◽  
pp. 187-201 ◽  
Author(s):  
Kishor Meher ◽  
Henok Getaneh
Keyword(s):  
Financial Distress ◽  
Commercial Banks ◽  
Financial Stability ◽  
Liquidity Risk ◽  
Stability Index ◽  
Financial Sustainability ◽  
Net Income ◽  
Return On Assets ◽  
Asset Quality ◽  
Bank Soundness

The study aims to investigate the impact of determinants of financial distress on financial sustainability of Ethiopian commercial banks. The balanced panel data of 12 commercial banks of Ethiopia have been taken for the study from 2011 to 2017. The research deploys Ordinary Least Square (OLS) Regression Model. The indicators of financial distress are bank’s specific internals and macro-economic factors. The proxies of financial sustainability are Return on Assets, Return on Equity, Financial Stability Index and Bank Soundness. The findings reveal that the Absolute Liquidity Risk and Net Income Growth are found to be positive and significant and Solvency Risk negative and significant in relation to Return on Assets. Asset Quality is found to be positive and significant and Solvency Risk negative and significant with respect to Return on Equity. The Asset Quality and Net Income Risk are positive and significant and Solvency Risk is negative and significant with relation to the Financial Stability Index. Absolute Liquidity Risk and Liquidity Risk are positive and significant and Credit Risk negative and significant with Bank Soundness. Free Cash Flow and Net Income Growth are essential for enhancing Return on Assets and Bank Soundness, and managing equity within the prudential norms could bring forth short-term financial sustainability of commercial banks. By lowering provisioning of loan loss, Growth in Net Interest Income and managing Solvency Risk could ensure financial stability to the banks, which in turn leads to financial sustainability. The study reveals that financial sustainability of banks is insulated from the exposures of systematic risks originating from macroeconomic factors.

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