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Yulientinah, Dewi Selviani
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Economics, Econometrics & Finance

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PENGARUH RASIO BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN NON PERFORMING FINANCING (NPF) TERHADAP NET OPERATING MARGIN (NOM) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK) Yulientinah, Dewi Selviani; Khatami, Raihani Nurjannah
LAND JOURNAL Vol. 5 No. 1 (2024): Januari 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i1.3374

Abstract

The Financial Services Authority is a state administration tasked with administering a system of regulation and supervision of all activities in the financial sector, such as the banking sector, capital market and non-bank financial services sector, such as insurance, pension funds, financing institutions and others. The phenomenon of a decrease in the net operating margin of Islamic banks attracted the author's interest to investigate further. This purpose of this study is to determine the effect of operating expense on operating revenue ratio (BOPO) and non performing financing (NPF) on the net operating margin (NOM) of Islamic Commercial Banks (BUS) registered on the OJK, either partially or simultaneously. This study uses quantitative methods with secondary data in the form of financial statements. The population are 12 BUS, but the sample used are only 6 BUS for 5 years with purposive sampling method. The analytical technique used is data normality test, product moment correlation test, multiple correlation test, multiple regression test, coefficient of determination test, t test and F test. The results of t test indicate that BOPO has a significant effect partially on NOM, while NPF has no significant effect partially on NOM. The results of the F test show that the BOPO and NPF have a significant effect simultaneously on NOM with a percentage coefficient of determination is 69.8%.
Pengaruh Whistleblowing System Dan Budaya Organisasi Terhadap Pencegahan Kecurangan Di Kantor Imigrasi Kelas I TPI Bandung Yulientinah, Dewi Selviani; Mukhlisha, Vidya Haifa
LAND JOURNAL Vol. 5 No. 2 (2024): Juli 2024
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v5i2.3600

Abstract

Immigration Office Class I TPI (Immigration Checkpoint) Bandung is a government unit under the Ministry of Law and Human Rights and holds a substantial significance in the administration of immigration affairs and supervision services. Immigration office has a form of supervision to prevent all forms of fraud or violations in the form of whistleblowing systems and supervision in the form of attitudes and rules of "organizational culture" in the implementation of its work. By using associative quantitative research methods using a survey in the form of primary data, namely a questionnaire on 39 respondents. The purpose of the research was to identify the partial and simultaneous impact of the whistleblowing system and organizational culture on fraud prevention efforts at Bandung Class I Immigration Office. Employing methods of data analysis utilizing data quality tests, correlation analysis, multiple linear regression analysis, and also hypothesis analysis using the help of SPSS ver.27. The findings indicated that the whistleblowing system had limited impact on deterring fraud, whereas the organizational culture demonstrated a favorable influence on fraud prevention. Simultaneously, whistleblowing system variables and organizational culture affect fraud prevention.
Co-Authors Khatami, Raihani Nurjannah Mukhlisha, Vidya Haifa