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Analysis of Islamic Banks’ Merger in Indonesia Fitri Mareta; Heliani Heliani; Siti Elisah; Andini Ulhaq; Indri Febriani
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 4, No 2 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v4i2.3672

Abstract

Islamic bank is a bank that collects funds from the public by using system profit sharing for every profit it gets and in carrying out its activities in accordance with Islamic law. Remembering that in Indonesia most of the population is Muslim, therefore they need a bank that works in accordance with Islamic law. Considering the number of percentages of Islamic banks in Indonesia are still small and cannot yet dominate the market share, therefore this research is expected to find out whether the merging of 3 Islamic banks (BRIS, BSM and BNIS) able to control market share or not. To see the synergy resulting from this merger is used methods Discounted Cash Flow - Free Cash Flow to Equity and Relative Valuation - Price to Book Ratio. The data used are the financial statements of each bank from 2014 to 2019 which are available on the Indonesia Stock Exchange (IDX) or the websites of each bank.
Pengaruh Profitabilitas, Makroekonomi, Firm Size Terhadap Financial Distress Dengan Nilai Perusahaan Sebagai Variabel Moderating Heliani Heliani; Siti Elisah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1080

Abstract

One of the key contributors to the country's economic health is the banking industry. From 2017 to 2021, there were eight banking companies that were liquidated. So it is necessary to anticipate from the beginning so that bankruptcy does not occur. One way to see if a company is in financial distress can be done using the Altman's Z-Score method. This investigation was carried out with the intention of measuring and knowing the extent to which profitability, macroeconomic, and firm size ratios are proxied by Return On Assets (ROA), inflation, and total assets to financial distress using the Altman's Z-Score method through a moderating variable in the form of firm value proxied by PBV. This is a quantitative study that relies on secondary data gathered through a literature review. The population of this study is the whole banking industry in Indonesia, with a total sample of 23 enterprises acquired using the purposive sampling approach. This study employs panel data using the Moderated Regression Analysis (MRA) approach, which is carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability had a favorable influence on financial distress, but macroeconomics, business size, and firm value had no effect. Meanwhile, firm value is deemed unable to moderate the independent variable on the dependent variable in this study, so it is unknown whether firm value increases or weakens the independent variable on the dependent variable.
Peningkatan Peningkatan Kesadaran Cyberbullying Dan Kesehatan Mental Remaja Melalui Sosialisasi Edukasi di Desa Cikakak Siti Elisah; Ayunda Fitra Utami; Muhamad Puad Restu; Taufik Fauzi Faturrohman; Muhammad Hidayat
Jurnal Abdi Nusa Vol. 3 No. 1 (2023): Februari 2023
Publisher : LPPM Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/abdinusa.v3i1.71

Abstract

Abstract The cyberbullying socialization that was carried out at SMA Negeri 1 Cikakak was one of the work programs in a series of community service activities and was the application of the tri dharma of higher education. The purpose of this socialization is to create an environment that understands cyberbullying and is more sensitive to the mental health of teenagers. The socialization was carried out face-to-face with 50 participants consisting of representatives from each class 10 to 11, and also implemented strict health protocols. Prior to the socialization, the researcher conducted a survey/observation for two consecutive days, to see the social interactions of the students there as well as to apply for permission to the school. After that, then schedule the implementation of this cyberbullying socialization. This socialization is considered important by researchers because in this digital era and cannot be separated from social media, we must be more careful with comments or posts containing bullying which will result in mental health disturbances, especially among teenagers. During this socialization process, the students looked very enthusiastic and cooperative in listening to the material. The results of this socialization were very good, this was seen in the question and answer session where the students were very active in asking/answering. Keywords: Cyberbullying, Mental Health, Socialization Abstrak Sosialisasi cyberbullying yang dilaksanakan di SMA Negeri 1 Cikakak merupakan salah satu program kerja dalam rangkaian kegiatan pengabdian kepada masyarakat dan merupakan pengaplikasian tri dharma perguruan tinggi. Tujuan dilakukan sosialisasi ini adalah untuk menciptakan lingkungan yang paham akan cyberbullying dan lebih peka akan kesehatan mental remaja. Sosialisasi dilakukan secara tatap muka dengan peserta sebanyak 50 orang yang terdiri dari perwakilan setiap kelas 10 sampai dengan kelas 11, dan juga menerapkan protokol kesehatan yang ketat. Sebelum dilakukan sosialisasi peneliti melakukan survey/observasi terlebih dahulu selama dua hari berturut-turut, untuk melihat interaksi sosial siswa-siswi disana sekaligus permohonan izin kepada pihak sekolah. Setelah itu kemudian mengagendakan pelaksanaan sosialisasi cyberbullying ini. Sosialisasi ini dirasa penting oleh peneliti karena di era yang serba digital dan tidak lepas dari media sosial ini kita harus lebih berhati-hati terhadap komentar atau postingan yang berisikan bullying yang akan berakibat pada terganggunya kesehatan mental terutama dikalangan remaja. Selama proses sosialisasi ini berlangsung para siswa-siswi terlihat sangat antusias dan kooperatif dalam menyimak materi. Hasil sosialisasi ini sangat bagus, hal ini terlihat pada sesi tanya jawab dimana siswa-siswi sangat aktif dalam bertanya/menjawab. Kata kunci: Cyberbullying, Kesehatan Mental, Sosialisasi
The Moderating Role of Firm Value in the Effect of Profitability Ratios, Macroeconomics, and Firm Size on Financial Distress Siti Elisah; Heliani
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the main contributors to the country's economic health is the banking industry. During 2017-2021, 8 banking companies were liquidated. So it needs to be anticipated from the start so that bankruptcy does not occur. One way to see if there is financial distress in a company can be done by using the Altman's Z-Score method. This study was conducted with the aim of measuring and knowing the extent of the influence of profitability, macroeconomics, and firm size on financial distress through a moderating variable in the form of firm value. This is a quantitative study that relies on secondary data collected through a literature review. The population of this study is the entire banking industry in Indonesia, with a total sample of 23 companies obtained using a purposive sampling approach. This study uses panel data using the Moderated Regression Analysis (MRA) approach, which was carried out using Econometric Views (Eviews) version 10. According to the findings of this study, profitability has a beneficial effect on financial distress, but macroeconomics, business size, and firm value no effect. While the firm value is considered unable to moderate the independent variable on the dependent variable in this study.