Penelitian ini bertujuan mengkaji perkembangan accounting conservatism selama 10 tahun terakhir. Sumber data yang digunakan adalah metadata artikel yang terpublikasi pada science direct antara tahun 2013 hingga 2023. Studi ini menggunakan metode penelusuran literature review dengan menggabungkan aplikasi Open Knowledge Map (OKM) dan Vos Viewer (VV). Data yang diperoleh diolah sesuai dengan prosedur aplikasi yang digunakan, kemudian dianalisis. Hasil dari studi ini mempresentasikan pemetaan dan analisis mengenai peluang riset masa depan yang terkait dengan accounting conservatism. OKM digunakan untuk memetakan cluster-cluster dalam accounting conservatism, sedangkan VV digunakan untuk menganalisis cluster accounting conservatism dengan pendekatan dan sumber data yang berbeda. Berdasarkan hasil analisis, tren yang ditunjukkan melalui VV yaitu Stock Price Crash Risk dan Corporate Governance merupakan topik yang memiliki jumlah literatur terbanyak. Berdasarkan kedua hasil analisis topik Earnings Management, Cash Holdings, Accounting Conservatism, Corporate Governance, Audit Committee dan Executive Compensation. Oleh karena itu, topik Corporate Governance memiliki peluang penelitian pada yang masih sangat luas dan perlu terus dikembangkan.
{"title":"TREN DOMINAN DALAM PENELITIAN ACCOUNTING CONSERVATISM: ANALISIS BIBLIOMETRIK","authors":"Rahmawati Kaco, Syarifuddin Rasyid, Darmawati Darmawati","doi":"10.32502/jab.v8i2.6772","DOIUrl":"https://doi.org/10.32502/jab.v8i2.6772","url":null,"abstract":"Penelitian ini bertujuan mengkaji perkembangan accounting conservatism selama 10 tahun terakhir. Sumber data yang digunakan adalah metadata artikel yang terpublikasi pada science direct antara tahun 2013 hingga 2023. Studi ini menggunakan metode penelusuran literature review dengan menggabungkan aplikasi Open Knowledge Map (OKM) dan Vos Viewer (VV). Data yang diperoleh diolah sesuai dengan prosedur aplikasi yang digunakan, kemudian dianalisis. Hasil dari studi ini mempresentasikan pemetaan dan analisis mengenai peluang riset masa depan yang terkait dengan accounting conservatism. OKM digunakan untuk memetakan cluster-cluster dalam accounting conservatism, sedangkan VV digunakan untuk menganalisis cluster accounting conservatism dengan pendekatan dan sumber data yang berbeda. Berdasarkan hasil analisis, tren yang ditunjukkan melalui VV yaitu Stock Price Crash Risk dan Corporate Governance merupakan topik yang memiliki jumlah literatur terbanyak. Berdasarkan kedua hasil analisis topik Earnings Management, Cash Holdings, Accounting Conservatism, Corporate Governance, Audit Committee dan Executive Compensation. Oleh karena itu, topik Corporate Governance memiliki peluang penelitian pada yang masih sangat luas dan perlu terus dikembangkan.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135043270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk mengetahui bagaimana penyajian laporan keuangan pada Yayasan Jember Berbagi Berkah Bersama yang sesuai konsep ISAK No. 35 dan untuk mengetahui manfaat laporan keuangan yang sudah menggunakan ISAK No. 35 bagi Yayasan Jember Berbagi Berkah Bersama. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Metode analisis data yang digunakan adalah kualitatif dekskriptif. Hasil penelitian laporan keuangan Yayasan Jember Berbagi Berkah Bersama belum sesuai dengan perspektif ISAK No. 35, pelaporannya hanya sebatas pencatatan kas masuk dan kas keluar saja. Sebagaimana seperti bukti dan wawancara yang dilakukan peneliti kepada pihak Yayasan Jember Berbagi Berkah Bersama, pada Yayasan Jember Berbagi Berkah Bersama belum menerapkan atau membuat laporan keuangan sesuai dengan konsep tersebut, sehingga peneliti melakukan penerapan terhadap laporan keuangan tersebut.
{"title":"ANALISIS PENERAPAN ISAK NOMER 35 PADA YAYASAN JEMBER BERBAGI BERKAH BERSAMA","authors":"Ganes Arighi Wisnu, Rendy Mirwan Aspirandi, Ibna Kamelia Fiel Afroh","doi":"10.32502/jab.v8i2.6547","DOIUrl":"https://doi.org/10.32502/jab.v8i2.6547","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana penyajian laporan keuangan pada Yayasan Jember Berbagi Berkah Bersama yang sesuai konsep ISAK No. 35 dan untuk mengetahui manfaat laporan keuangan yang sudah menggunakan ISAK No. 35 bagi Yayasan Jember Berbagi Berkah Bersama. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dilakukan dengan menggunakan teknik wawancara dan dokumentasi. Metode analisis data yang digunakan adalah kualitatif dekskriptif. Hasil penelitian laporan keuangan Yayasan Jember Berbagi Berkah Bersama belum sesuai dengan perspektif ISAK No. 35, pelaporannya hanya sebatas pencatatan kas masuk dan kas keluar saja. Sebagaimana seperti bukti dan wawancara yang dilakukan peneliti kepada pihak Yayasan Jember Berbagi Berkah Bersama, pada Yayasan Jember Berbagi Berkah Bersama belum menerapkan atau membuat laporan keuangan sesuai dengan konsep tersebut, sehingga peneliti melakukan penerapan terhadap laporan keuangan tersebut.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135271541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Chitra Mukti, Andreanov Ridhovan, Alia Sri Damayanti, Wan Variani Permatasari, Rosdiana Rosdiana, Yanuar Ramadhan
Penelitian ini bertujuan untuk melakukan deteksi kesehatan keuangan perusahaan yang termasuk kedalam sub sektor tekstil dan garmen dan terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan model Taffler dengan menggunakan data laporan keuangan pada periode 2020 - 2022. Melalui analisis data keuangan perusahaan dalam beberapa tahun terakhir, penelitian ini akan mengidentifikasi faktor penting yang mempengaruhi kesehatan keuangan perusahaan. Model Taffler akan digunakan untuk menggabungkan faktor keuangan dan faktor lainnya dalam mengevaluasi kesehatan keuangan perusahaan serta mengidentifikasi indikator-indikator potensial dari kebangkrutan. Hasil penelitian ini diharapkan dapat memberikan referensi bagi perusahaan dalam mengambil keputusan yang strategis. Penelitian ini model Taffler memprediksi 5 dari 15 perusahaan akan mengalami kebangkrutan pada tahun 2023 dan 2024.
{"title":"DETEKSI KESEHATAN KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN MODEL TAFFLER PADA SUB SEKTOR TEKSTIL DAN GARMEN","authors":"Chitra Mukti, Andreanov Ridhovan, Alia Sri Damayanti, Wan Variani Permatasari, Rosdiana Rosdiana, Yanuar Ramadhan","doi":"10.32502/jab.v8i2.6282","DOIUrl":"https://doi.org/10.32502/jab.v8i2.6282","url":null,"abstract":"Penelitian ini bertujuan untuk melakukan deteksi kesehatan keuangan perusahaan yang termasuk kedalam sub sektor tekstil dan garmen dan terdaftar di Bursa Efek Indonesia (BEI) dengan menggunakan model Taffler dengan menggunakan data laporan keuangan pada periode 2020 - 2022. Melalui analisis data keuangan perusahaan dalam beberapa tahun terakhir, penelitian ini akan mengidentifikasi faktor penting yang mempengaruhi kesehatan keuangan perusahaan. Model Taffler akan digunakan untuk menggabungkan faktor keuangan dan faktor lainnya dalam mengevaluasi kesehatan keuangan perusahaan serta mengidentifikasi indikator-indikator potensial dari kebangkrutan. Hasil penelitian ini diharapkan dapat memberikan referensi bagi perusahaan dalam mengambil keputusan yang strategis. Penelitian ini model Taffler memprediksi 5 dari 15 perusahaan akan mengalami kebangkrutan pada tahun 2023 dan 2024.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135272209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Siswanto Siswanto, Iskandar Iskandar, Kodirin Kodirin
This research aims to determine the process of preparing financial reports for Village-Owned Enterprises in Belitung Timur Regency. This research was conducted on 5 village-owned enterprises in Belitung Timur Regency. The research method is qualitative with a case study approach related to the process of preparing financial reports carried out by village-owned enterprises in 2022 and 2023 as well as looking at sample data from other village-owned enterprises financial reports. The research results show that village-owned enterprises financial reports in Belitung Timur Regency have generally not been prepared in accordance with applicable standards. In 2023, Belitung Timur Regency village-owned enterprises will have prepared financial reports using an application, but there are still several errors that occur, this is because the education process for village-owned enterprises managers is still ongoing. This research offers several solutions that can be implemented, including the regional government issuing regulations requiring village-owned enterprisesto prepare financial reports according to standards, and holding training for village-owned enterprises managers.
{"title":"ANALISIS PELAKSANAAN PENYUSUNAN LAPORAN KEUANGAN BADAN USAHA MILIK DESA PADA KABUPATEN BELITUNG TIMUR","authors":"Siswanto Siswanto, Iskandar Iskandar, Kodirin Kodirin","doi":"10.32502/jab.v8i2.7116","DOIUrl":"https://doi.org/10.32502/jab.v8i2.7116","url":null,"abstract":"This research aims to determine the process of preparing financial reports for Village-Owned Enterprises in Belitung Timur Regency. This research was conducted on 5 village-owned enterprises in Belitung Timur Regency. The research method is qualitative with a case study approach related to the process of preparing financial reports carried out by village-owned enterprises in 2022 and 2023 as well as looking at sample data from other village-owned enterprises financial reports. The research results show that village-owned enterprises financial reports in Belitung Timur Regency have generally not been prepared in accordance with applicable standards. In 2023, Belitung Timur Regency village-owned enterprises will have prepared financial reports using an application, but there are still several errors that occur, this is because the education process for village-owned enterprises managers is still ongoing. This research offers several solutions that can be implemented, including the regional government issuing regulations requiring village-owned enterprisesto prepare financial reports according to standards, and holding training for village-owned enterprises managers.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135325734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-19DOI: 10.21274/balance.v4i1.8151
Haikal Farrel Al-Kautsar, Alif Mulya Ardhani, Kholda Atiyatul Maula, Heikal Muhammad Zakaria Hakim
The rise of default problems due to poor asset management has an impact on decreasing investor confidence, which affects the value of a company. “This observation aims to examine how the correlation between Cash Ratio and Return on Assets on Company Value is proxied by Price to Book Value, both partially and simultaneously in building construction sub-sector companies with a focus on research for the period 2019 to 2022. This observation makes use of Multiple linear regression as a research method uses SPSS 25 with reference to the classical assumption feasibility test as well as the T-test and F-test. The results of this study show that partially, the cash ratio has a negative but not significant effect on firm value, while return on assets has a positive and significant effect on firm value. Simultaneously, the cash ratio and return on assets together have a positive and significant influence on firm value with a determinant contribution (R Adjusted Square) of 20.5% in explaining the escalation of firm value variables.
{"title":"THE EFFECT OF CASH RATIO AND RETURN ON ASSET ON FIRM VALUE OF CONSTRUCTION COMPANIES SUB SECTOR LISTED ON THE IDX FOR THE 2019-2022 PERIOD","authors":"Haikal Farrel Al-Kautsar, Alif Mulya Ardhani, Kholda Atiyatul Maula, Heikal Muhammad Zakaria Hakim","doi":"10.21274/balance.v4i1.8151","DOIUrl":"https://doi.org/10.21274/balance.v4i1.8151","url":null,"abstract":"The rise of default problems due to poor asset management has an impact on decreasing investor confidence, which affects the value of a company. “This observation aims to examine how the correlation between Cash Ratio and Return on Assets on Company Value is proxied by Price to Book Value, both partially and simultaneously in building construction sub-sector companies with a focus on research for the period 2019 to 2022. This observation makes use of Multiple linear regression as a research method uses SPSS 25 with reference to the classical assumption feasibility test as well as the T-test and F-test. The results of this study show that partially, the cash ratio has a negative but not significant effect on firm value, while return on assets has a positive and significant effect on firm value. Simultaneously, the cash ratio and return on assets together have a positive and significant influence on firm value with a determinant contribution (R Adjusted Square) of 20.5% in explaining the escalation of firm value variables.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135969488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-07DOI: 10.21274/balance.v4i1.8092
Faizal Satria Desitama, Muhammad Alhada Fuadilah Habib
Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.
{"title":"HEALTH SERVICE EFFICIENCY: COST ANALYSIS OF TIME DRIVEN ACTIVITY BASED COSTING METHODS IN CAESAR SURGERY SERVICES IN PKU MUHAMMADIYAH HOSPITAL, YOGYAKARTA","authors":"Faizal Satria Desitama, Muhammad Alhada Fuadilah Habib","doi":"10.21274/balance.v4i1.8092","DOIUrl":"https://doi.org/10.21274/balance.v4i1.8092","url":null,"abstract":"Negative difference between the fee for cesarean surgery services provided by the hospital and the tariff claimed by BPJS resulted in the hospital bearing the cost difference. This study aims to determine the level of inefficiency in cesarean surgery healthcare services through cost calculation using the Time Driven Activity Based Costing (TDABC) method at PKU Muhammadiyah Yogyakarta Hospital. This study uses a qualitative approach with a case study strategy. The subjects of this research were determined using purposive sampling approach, involving 5 informants as personnel in each cost pool. In-depth interviews and documentation of internal financial data were used as data collection techniques. The results of this study show the presence of inefficiency in the Accommodation cost pool and the Cleaning service cost pool. Inefficiency in cesarean surgery services can be determined after analyzing the utilization of capacity, which is the end result of cost calculation using the TDABC method. The stages of cost analysis using the TDABC method in this study include: 1) Identification of Cost Pools, 2) Identification of total costs for each cost pool, 3) Determination of practical capacity and capacity cost rate for each cost pool, 4) Determination of time estimates for each cost pool, 5) Cost calculation, and 6) Analysis of capacity utilization to determine the level of inefficiency by calculating the percentage of available capacity compared to idle capacity. The results of this study are expected to provide input regarding the optimization of idle capacity, cost efficiency, and improvement of healthcare service processes in the hospital.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135999891","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-01DOI: 10.21274/balance.v4i1.7975
LANTIP SUSILOWATI BINTI SUWADJI
Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
{"title":"CHALLENGES IN APPLICATION BASED ACCOUNTING AND FINANCIAL MANAGEMENT PRACTICES FOR MICRO SMALL AND MEDIUM ENTERPRISES","authors":"LANTIP SUSILOWATI BINTI SUWADJI","doi":"10.21274/balance.v4i1.7975","DOIUrl":"https://doi.org/10.21274/balance.v4i1.7975","url":null,"abstract":"Abstract: Many micro, small and medium enterprises (UMKM) have not recorded their business finances so they cannot monitor their business development. For this reason, the purpose of this study is to carry out mentoring activities for micro, small and medium enterprises entrepeneurs in the practice of recording their business finances by using digital applications so that it is simpler and easier to present their financial reports according to SAK EMKM standards. Research that uses a qualitative approach with this type of descriptive research chooses the digital applications chosen to be used are SI APIK and Teman Bisnis because these two applications are easy to access with Android and are quite simple in their practical stages to be practiced with the UMKM community of the Cemoro Barong association, located in Tapan Village, Kedungwaru District, Tulungagung Regency, East Java Province which consists of 18 UMKM with various types of service, trading and manufacturing businesses. As a result, entrepreneurs in the community are enthusiastic about implementing this accounting application. The entrepreneurs can use this application to assist them in controlling merchandise stocks to compiling financial reports according to SAK EMKM standards. This application is suitable for use in recording business finances both services, trade and manufacturing.
 
","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-01DOI: 10.21274/balance.v4i1.7426
Andriani Andriani, Della Rohmatul Fauziah
The increasing market share of Islamic banking makes competition between Islamic banks tighter. The increasing competition of Islamic banks can be overcome by improving their financial performance. Intellectual capital as one of the intangible resources is considered to have an influence on improving financial performance for Islamic banks. This study aims to determine the value of intellectual capital and the level of financial performance of Islamic commercial banks in Indonesia, as well as the effect of intellectual capital on the financial performance of Islamic commercial banks in Indonesia. The method used in this research is quantitative with secondary data sources. The sample technique is in the form of purposive sampling with a total n of 84 and using simple linear analysis. The results of the study indicate that there is a positive influence of intellectual capital on the financial performance of Islamic commercial banks in Indonesia.
{"title":"THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE FINANCIAL PERFORMANCE OF SHARIA PUBLIC BANK INDONESIA IN 2019-2021","authors":"Andriani Andriani, Della Rohmatul Fauziah","doi":"10.21274/balance.v4i1.7426","DOIUrl":"https://doi.org/10.21274/balance.v4i1.7426","url":null,"abstract":"The increasing market share of Islamic banking makes competition between Islamic banks tighter. The increasing competition of Islamic banks can be overcome by improving their financial performance. Intellectual capital as one of the intangible resources is considered to have an influence on improving financial performance for Islamic banks. This study aims to determine the value of intellectual capital and the level of financial performance of Islamic commercial banks in Indonesia, as well as the effect of intellectual capital on the financial performance of Islamic commercial banks in Indonesia. The method used in this research is quantitative with secondary data sources. The sample technique is in the form of purposive sampling with a total n of 84 and using simple linear analysis. The results of the study indicate that there is a positive influence of intellectual capital on the financial performance of Islamic commercial banks in Indonesia.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-01DOI: 10.21274/balance.v4i1.7726
Neni Utami, Rokhmat Subagiyo, Binti Nur Asiyah
Abstract. BSI and BMI suffered significant losses due to reputational risk. Reputation risks that occur can be properly handled so that losses that arise can be recovered immediately. This study aimed to determine the application of risk management to BSI and BMI and the application of reputation risk to BSI and BMI. The results of this study indicate that BSI and BMI have implemented risk management in accordance with POJK No. 65 of 2016. BSI and BMI have specific organizations to deal with risks, procedures, and the same problem focus on dealing with reputation risk even though the steps for implementing procedures between the two are different. BSI is more focused on strategic steps taken in overcoming risks, while BMI is not only focused on strategic steps taken but also focused on media coverage and communication management.
{"title":"REPUTATIONAL RISK MANAGEMENT STRATEGY AT INDONESIAN SHARIA BANK AND MUAMALAT INDONESIAN BANK","authors":"Neni Utami, Rokhmat Subagiyo, Binti Nur Asiyah","doi":"10.21274/balance.v4i1.7726","DOIUrl":"https://doi.org/10.21274/balance.v4i1.7726","url":null,"abstract":"Abstract. BSI and BMI suffered significant losses due to reputational risk. Reputation risks that occur can be properly handled so that losses that arise can be recovered immediately. This study aimed to determine the application of risk management to BSI and BMI and the application of reputation risk to BSI and BMI. The results of this study indicate that BSI and BMI have implemented risk management in accordance with POJK No. 65 of 2016. BSI and BMI have specific organizations to deal with risks, procedures, and the same problem focus on dealing with reputation risk even though the steps for implementing procedures between the two are different. BSI is more focused on strategic steps taken in overcoming risks, while BMI is not only focused on strategic steps taken but also focused on media coverage and communication management.","PeriodicalId":79798,"journal":{"name":"Balance (Alexandria, Va.)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134997022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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