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All Journal Jurnal Keuangan dan Perbankan FINANCIAL : JURNAL AKUNTANSI Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis dan Akuntansi
Oryza Sativa Heningtyas
Universitas Darma Persada
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Bank loan loss provisions research: A review of the empirical literature Oryza Sativa Heningtyas; Ari Kuncara Widagdo
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.713 KB) | DOI: 10.26905/jkdp.v23i2.2835

Abstract

This paper aims to provide an overview of the literature on Loan loss provisions in the Banking industry. This research was conducted by reviewing some literature. LLP is a solution for banks to deal with risks that will be faced by banks or as a prudent banking principle. We have reviewed and mapped the literature in several sections, developments in the Basel Regulations, mapping LLP literature based on the research area, and LLP and hypothesis mapping. The main fact that we reveal is that most banks use LLP regulations for various purposes. This paper relies on the literature and highlights information as well as important issues related to LLP in the research field, this study highlights several important issues related to the banking industry in various countries. This study observed the role of LLP during the application of Basel III regulation which tended to provide flexibility to bank managers in determining provision reserves. We have reviewed the specific LLP literature in one country and cross-country research. This study identifies gaps and provides direction that can be used as a research contribution in the future.JEL Classification: G1, G2, G4DOI: https://doi.org/10.26905/jkdp.v23i2.2835 
THE EFFECT OF NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO AND INCOME SMOOTHING ON LOAN LOSS PROVISION WITH RESTRUCTURING POLICY AS MODERATE VARIABLES Oryza Sativa Heningtyas; Atik Isniawati; Veronica Tri Astuti
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v7i2.289

Abstract

This study wants to examine the effect of NPL on LLP, CAR on LLP, EBTP on LLP moderated by restructuring policies before and after the Covid-19 pandemic. Of these three variables have similarities that have a direct or indirect impact on the performance and capacity of bank debtors. This impact has the potential to disrupt banking performance, which turns out to be changing and disrupts financial system stability which has an impact on Indonesia's economic growth due to the Covid-19 pandemic. This study uses secondary data, the sample selection method used in this study is purposive sampling method with a sample of 55 companies and 1100 observation data. This type of research is quantitative research, data analysis using multiple linear regression and group moderation test. These findings indicate that the NPL and income smoothing variable has a significant positive effect on LLP. From the results of the study, it can be concluded that banks in Indonesia increase LLP when the NPL increases as an effort to mitigate the risk of loss.CAR has an insignificant negative effect on LLP which indicates the absence of capital management. The results of the EBTP and LLP tests have a significant positive effect, it can be concluded that there is an indication of income smoothing (IS) activity in conventional banking in Indonesia. Meanwhile, policy restructuring is not able to moderate the relationship between NPL, CAR, Income Smoothing and LLP.Keywords: NPL, CAR, Income Smoothing, LLP, Restructuring Policy
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH KECURANGAN DENGAN MODERASI MORALITAS INDIVIDU Atik Isniawati; Afifah Salsabella; Oryza Sativa Heningtyas
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.386

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh Sistem Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan Laporan Keuangan dengan Moralitas Individu Sebagai Variabel Moderasi. Penelitian ini dilakukan pada Kantor Kecamatan di Wilayah Kota Bekasi. Penelitian ini menggunakan sampel sebanyak 51 responden dengan menggunakan metode convenience sampel. Data yang diolah menggunakan model regresi linear berganda dan Moderate Regression Analyze (MRA). Alat yang digunakan dalam penelitian ini adalah SPSS versi 25. Hasil penelitian menunjukkan bahwa sistem pengendalian internal berpengaruh namun tidak signifikan terhadap pencegahan kecurangan laporan keuangan, sedangkan good corporate governance berpengaruh positif signifikan terhadap pencegahan kecurangan laporan keuangan. Selanjutnya, moralitas individu tidak mampu memoderasi pengaruh sistem pengendalian internal dan good corporate governance terhadap pencegahan kecurangan laporan keuangan.Kata Kunci: Sistem Pengendalian Internal, Good Corporate Governance Pencegahan Kecurangan dan Moralitas Individu.
On The Job Training Bisnis Perikanan untuk Kalangan Mahasiswa, Usaha Mikro Kecil Menengah (UMKM), dan Masyarakat Umum dalam Rangka Pemulihan Perekonomian Oryza Sativa heningtyas; Hasri Nirmala
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

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

Abstract

Kegiatan On The Job Training bisnis perikanan ini dilatarbelakangi oleh merebaknya wabah covid-19 hingga berdampak pada menurunnya taraf perekonomian masyarakat. Hal tersebut memicu antusiasme tim pengabdian kepada mansyarakat untuk memberikan edukasi serta pendampingan bagi mahasiswa dan UMKM di sekitar Jakarta timur untuk dapat mengembangkan serta meningkatkan perekonomian. kami melakukan pendampingan secara luring selama 10 bulan pada UMKM Sirabad Lele untuk mengembangkan bisnis budidaya ikan lele di waduk rawa situ badung dan kegiatan webinar kewirausahaan secara daring untuk mahasiswa dan masyarakat umum. Jenis ikan yang dibudidaya adalah jenis ikan lele Sangkuriang. Serta pengembangan produk yang dihasilkan adalah karak lele dan bakso goreng lele. Kegiatan ini dilaksanakan secara luring dan daring. Capaiand ari kegiatan ini adalah adanya peningkatan laba bersih sebesar 650% selama kurun waktu 5 bulan pendampingan, pengembangan produk, serta peningkatan pengetahuan dan minat berwirausaha.
Faktor Faktor yang Mempengaruhi Motivasi Pajak Terhadap Kebijakan Transfer Pricing pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ahmad Basid Hasibuan; Rio Saputra; Jombrik TPR; Indiriani Agustina; , Oryza Sativa Heningtyas; Radina Modjaningrat
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 3 (2022): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.857

Abstract

Transfer pricing is a tool used by companies to control the company's business activities. The purpose of this study was to analyze the factors influencing tax motivation on company policies in conducting transfer pricing. This study uses secondary data obtained from the company's annual audited financial statements, then analyzed using the Statistical Package for Social Sciences (SPSS) program. The results of this study indicate that tax motivational factors are: tax expense, tax planning, leverage and exchange rates that have different influences on the company's transfer pricing policy. Tax expense, tax planning and leverage have a positive influence on company policies in transfer pricing, while exchange rates have a negative influence on the company's policy of transfer pricing.
STRATEGI PENGEMBANGAN INOVASI DAN TEKNOLOGI DALAM RANGKA MENINGKATKAN PRODUKTIVITAS UMKM PASCA PANDEMI Devi Anggraeni; Shenda Aprilia Christanti; Hermin Sirait; Oryza Sativa Heningtyas
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 9: February 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i9.5133

Abstract

Sebagai pelaku UMKM harus dapat bertahan di kondisi pasca pandemi dengan mengembangkan inovasi dan mengaplikasikan bisnisnya menggunakan teknologi guna mencapai tujuan perusahaan yang telah ditetapkan. Perlu adanya pendampingan untuk mendorong kinerja UMKM dan pada akhirnya dapat meningkatkan pendapatan serta eksistensi produk mereka di pasar yang semakin kuat untuk berkompetisi. Berdasar pada kondisi tersebut, maka tim menyusun pendampingan dengan Tema besar yaitu “Strategi Pengembangan Inovasi dan Teknologi dalam Rangka Meningkatkan Produktivitas UMKM Pasca Pandemi”. Kegiatan ini akan dilakukan dengan memberikan edukasi serta informasi terkait pentingnya pengembangan inovasi dan penggunaan teknologi bagi pelaku usaha terutama UMKM. Kegiatan akan dilakukan selama 11 bulan yang dibagi menjadi 2 tahap dengan fokus yang berbeda secara berkala dan akan dilaksanakan secara online dengan target peserta 50 – 80 partisipan. Peserta diambil dari pelaku UMKM dan mahasiswa di Jabodetabek.
Co-Authors Afifah Salsabella Ahmad Basid Hasibuan Ari Kuncara Widagdo Atik Isniawati Devi Anggraeni Hasri Nirmala Hermin Sirait Indiriani Agustina Jombrik TPR Radina Modjaningrat Rio Saputra Shenda Aprilia Christanti Veronica Tri Astuti