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All Journal Akuisisi : Jurnal Akuntansi International Journal of Social Science, Education, Communication and Economics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Sugihyanto, Toto
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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LOCAL WISDOM VALUES GOVERNANCE AS NON-FINANCIAL INTANGIBLE ASSETS IN SUPPORTING INDIGENOUS PEOPLES' SUSTAINABILITY IN KAMPUNG PULO KABUPATEN GARUT Suarsa, Abin; Verawaty, Verawaty; Sugihyanto, Toto

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (972.956 KB) | DOI: 10.31955/mea.v3i1.102

Abstract

The study entitled " Local Wisdom Values Governance as Non-Financial Intangible Assets in Supporting Indigenous Peoples' Sustainability in Kampung Pulo Kabupaten Garut " aims to understand the motivation of indigenous peoples Pulo village in implementing local wisdom in life everyday so as to support its sustainability.The method used in this research is qualitative method with interpretive paradigm and phenomenological approach. The analytical unit focuses on awareness, noema, noesis, intuition, and intersubjectivity. The main data of this research are interview result and observation result.The results of this study indicate that the local wisdom of the pulo community contains the philosophy of life and the teachings that prioritize the balance between human, God, and nature. Governance emphasizes exemplary, communication, education, and mutual reminders.
PENGARUH PENGGUNAAN VALUE AT RISK NILAI TUKAR TERHADAP PERUBAHAN RASIO KECUKUPAN MODAL BANK Sugihyanto, Toto; Sofyan, Yayan

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.832 KB) | DOI: 10.31955/mea.v4i1.540

Abstract

Risiko kegiatan usaha perbankan semakin kompleks sejalan dengan pesatnya perkembangan lingkungan eksternal dan internal. Untuk itu Bank dituntut agar menerapkan manajemen risiko. Salah satu alat ukur kekuatan suatu perbankan dalam menghadapi seluruh risiko adalah bagaimana bank tersebut memiliki kecukupan pemenuhan modal minimum (CAR). Bank Indonesia mewajiban Bank Umum untuk memperhitungkan Risiko Pasar (Market Risk) didasarkan pada metode standar (Standarized method) sebesar 8% dari posisi devisa netto (PDN) dan juga merekomendasikan untuk mengunakan metode internal (Value at Risk ). Dalam penelitian ini bertujuan untuk mengetahui pengaruh penggunaan Value At Risk terhadap perubahan rasio kecukupan modal Bank dengan menggunakan salah satu pendekatan risk metric JP.Morgan, yaitu model GARCH. Data yang digunakan adalah data primer pergerakan nilai mata uang di bursa efek selama 2 tahun dan data sekunder yang dikumpulkan selama 2 tahun terhadap 10 perbankan nasional. Studi ini menggunakan alat analisis uji beda dengan hasil studi menunjukkan bahwa : (1) terdapat perbedaan yang nyata antara capital charge internal model dengan capital charge standart model, (2) terdapat perbedaan yang nyata antara Capital Adeiquacy Ratio model standar dengan Capital Adequacy Ratio internal model, sedangkan (3) pengaruh perubahan Capital Charge internal model (Xi) terhadap perubahan Capital Adequacy Ratio internal model (Yi ) adalah tidak dapat dikonfirmasikan.
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Industri Makanan dan Minuman Astuti, Thesa Puji; Hanim, Wasifah; Sugihyanto, Toto
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1151

Abstract

Price to Book Value is very important for the company because a healthy company will produce a good image for the company both internally and externally. The purpose of this study aims to determine the effect of Company Growth, Price Earning Ratio, Leverage, Profitability on Price to Book Value The research object is all manufacturing companies in the food and beverage sub-sector on the Indonesia Stock Exchange, the analysis period is 2019. The number of companies is 34, consisting of 26 (twenty six) food companies and 8 (eight) beverage companies, all as samples study. The method used is multiple linear regression using Cross Section data. Based on the results of the analysis concluded that the company's growth, leverage, profitability have a positive and significant effect on firm value. Means the increasing growth of the company, Leverage, Profitability will increase the value of the company. While the Price Earning Ratio is not significant to the value of the company.
The Effect of Digital Banking, Digital Transformation the Efficiency of Sharia and Conventional Commercial Banks in Indonesia Sugihyanto, Toto; Jansen Arsjah, Regina
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 6 (2024): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i6.270

Abstract

The purpose of this paper is to assess the efficiency of the general banking industry in Indonesia on the use of digital banking and digital transformation. This paper is a research paper with quantitative methods and uses primary data collected by researchers using questionnaires. As for the data analysis method with PLS software SmartPls. The respondents were employees of commercial banks consisting of ten Islamic commercial banks and eleven conventional commercial banks. Findings - Investigative findings show that the banking industry in Indonesia is generally on a trend of increasing efficiency after implementing digital banking and digital transformation. And Financial Innovation does not moderate digital banking and digital transformation towards efficiency. This study provides a basis for regulators and bankers to improve efficiency in the banking sector by improving services to customers through the application of digital banking and digital transformation in order to improve banking performance. Originality/value – This paper presents new empirical findings on the state of efficiency of Commercial Banks in Indonesia after using digital banking and digital transformation.
Co-Authors Abin Suarsa Astuti, Thesa Puji Hanim, Wasifah Jansen Arsjah, Regina Verawaty Verawaty YAYAN SOFYAN