Article Per Year (5 Year)
p-Index From 2019 - 2024
1.704
P-Index
This Author published in this journals
All Journal I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akuntansi dan Manajemen Jurnal Orientasi Bisnis dan Entrepreneurship PROGRESIF Research of Business and Management
Lapae, Kanaya
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
ANALYSIS OF INDONESIA SHARIA BANK'S HEALTH LEVEL ACCORDING TO FINANCIAL SERVICES AUTHORITY REGULATIONS Kinanti, Sekar; Budiantoro, Harry; Gunawan, Andri; Lapae, Kanaya; Ningsih, Hestin Agus Tantri
I-Economics Vol 10 No 1 (2024): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v10i1.22198

Abstract

This study aims to determine and assess the Health Level of a bank using the Risk Profile, Good Corporate Governance, Earnings and Capital (RGEC) method of Bank Syariah Indonesia Quarter I 2021 - Quarter III 2022. This type of research is quantitative. The analysis used in this study uses Net Financing Performance (NPF), Financing to Deposit Ratio (FDR), Operating Expenses and Operating Income (BOPO) and Net Operating Margin (NOM). This study will compare and analyze the health level of banks at Bank Syariah Indonesia. Based on the research results, it can be concluded that Bank Syariah Indonesia for the NPF ratio shows an assessment of the bank's health level, namely "Healthy", FDR Bank Syariah Indonesia for the first quarter of 2019 - the fourth quarter of 2020 before the merger was still at an average of "fairly healthy", the NOM ratio of Bank Syariah Indonesia is still below 0, not yet capable of managing all of its productive assets and the health level of the CAR ratio is still at rank 1 "Very Healthy "because according to the provisions of the bank's health level if CAR> 12% then it is said to be "Very Healthy".
Pengaruh Penerapan Gcg, Kesadaran Anti-Fraud, Dan Integritas Karyawan Terhadap Pencegahan Kecurangan (Fraud) Budiantoro, Harry; Aprillivia, Nanda Dwi; Lapae, Kanaya
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 3 No 1 (2022): JUNI 2022
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v3i1.2474

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG), Kesadaran Anti-fraud dan Integritas Karyawan terhadap pencegahan fraud. Data yang digunakan adalah data primer berupa kuesioner yang digunakan dalam penelitian ini. Dalam penelitian ini, responden bertanggung jawab atas customer support dan financial services atau melakukan kontak langsung dengan klien dan di bidang informasi nasabah dan situasi keuangan secara langsung di Bank BTN. Berdasarkan metode sampling jenuh, jumlah responden dalam survei ini adalah 50. Hasil penelitian ini menunjukkan bahwa penerapan Good Corporate Governance (GCG) dan kesadaran anti-fraud berpengaruh signifikan terhadap pencegahan fraud. Serta integritas karyawan tidak berpengaruh terhadap pencegahan fraud
Pengaruh OPM, NPM Dan TATO Terhadap Kinerja Keuangan Sebelum Dan Saat Terjadi Pandemi Covid-19 Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Rahman, Ryan Aulia; Simon, Zainal Zawir; Mahmud, Amir; Lapae, Kanaya
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 3 No 2 (2022): DESEMBER 2022
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v3i2.2829

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi dan mengkaji dampak OPM, NPM dan TATO terhadap kinerja keuangan emiten BEI sebelum dan selama pandemi Covid-19. Studi ini menggunakan margin laba operasi (OPM), margin laba bersih (NPM) dan total aset (TATO) sebagai variabel independen dan disediakan oleh laba atas investasi (ROA) sebagai kinerja yang bergantung pada kinerja keuangan. Untuk penelitian ini, 115 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dipilih melalui proses seleksi yang sistematis. SPSS 25 digunakan untuk melakukan teknik analisis regresi berganda. Sebagian, menurut penelitian, OPM, NPM dan TATO memiliki dampak signifikan terhadap kinerja keuangan (ROA) sebelum dan selama pandemi Covid-19. Hasil pengujian secara simultan menunjukkan bahwa OPM, NPM dan TATO memiliki pengaruh yang signifikan terhadap kinerja keuangan (ROA), baik sebelum maupun selama pandemi Covid-19.
Pelatihan Budidaya Buah Tin Dan Pemasaran Melalui Media Sosial Pada Pensiunan Pegawai Swasta Kecamatan Cimanggis Budiantoro, Harry; Setianingrum, Any; Santosa, Perdana Wahyu; Tantri Ningsih, Hestin Agus; Lapae, Kanaya
Jurnal Pemberdayaan Masyarakat Vol 8 No 2 (2023): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i2.8455

Abstract

Fig cultivation is a hobby-based economic activity that can help families in Cimanggis District, Depok City, West Java, meet their income needs. The overall goal of this activity is to teach retirees how to do it. Figs (Tin) were chosen because of their high social and economic value as well as their simplicity and low seed costs. To produce tangible benefits, such as economic benefits and standardized and high-value products, this activity is carried out through a plant cultivation training process guided by competent resource persons. This activity specifically aims to equip retirees with the necessary knowledge and skills to grow fig plants and produce figs. In addition, when this activity is practiced, the target output will be met. Among them are activity posters, activity videos posted on social media sites such as YouTube, YARSI TV, and Facebook, online articles in print media such as newspapers and magazines, as well as articles in online community service journals with an ISSN. Based on the findings of field research, the majority of the population aged over 55 years still shows high enthusiasm and activity productivity. The average value of the questionnaire before this activity was 33% and after this activity was carried out, the average value of the questionnaire results was 76%.
Comparative analysis of financial performance in the tourism industry before and during the COVID-19 virus outbreak Subing, Hesty Juni Tambuati; Nugroho, Randhy; Lapae, Kanaya
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1437

Abstract

This research seeks to conduct a comparative analysis of the financial performance among companies within the tourism industry sector, restaurants, and hotels listed on the IDX as measured by financial ratios (CR, DER, ROE, TATO) and Stock Price. Employing a quantitative research approach, the study utilized secondary data collected from quarterly financial reports spanning from 2018 to the quarter of 2021. The sampling method was purposive, with seven companies included in the study. The normality test was conducted using the Kolmogorov-Smirnov method; it was determined that the dataset did not exhibit a normal distribution, so the non-parametric Wilcoxon signed-rank test was used. The study's findings indicate that the CR and DER did not exhibit significant differences before and during the Covid-19 virus outbreak. Conversely, ROE, TATO, and Stock Prices demonstrated notable differences before and during the Covid-19.
The Influence of Board of Directors Structure and Ownership Structure on Company Performance Alfadia, Osa; Budiantoro, Harry; Marhamah, Siti; Lapae, Kanaya; Agus Tantri Ningsih, Hestin
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

This research was conducted with the aim of examining the effect of board of directors structure and ownership structure on company performance. In this study the variables used were the board of directors, board size, female board of directors, constitutional ownership, managerial ownership, foreign ownership as independent variables, and company performance as the dependent variable. This study uses secondary data, namely food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population in this study were 22 companies. To determine the sample in this study using purposive sampling method. With a sample of 10 companies for 5 periods. The data analysis method in this study uses multiple linear regression. Based on the results of the study it was concluded that independent board of directors and ownership structure have a positive influence on company performance, female board of directors has a negative effect on company performance, board size, managerial ownership and foreign ownership have no effect on company performance.
Pelatihan Packaging Product Pada UMKM Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat Budiantoro, Harry; Anthonio, Dean Salomo; Santosa, Perdana Wahyu; Abshar, Muhammad; Lapae, Kanaya; Ningsih, Hestin Agus Tantri
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 3 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v3i2.1245

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pengetahuan dan keterampilan dalam membuat kemasan produk kepada pelaku usaha UMKM di Desa Mandalamekar, Kecamatan Cimenyan, Kabupaten Bandung, Jawa Barat guna adanya pengembangan daya kreativitas, pengembangan produk menentukan ciri khas produk dan membuat merk produk melalui pelatihan branding dan packaging. Metode pelaksanaan kegiatan mencakup pelatihan, sosialisasi dan pendampingan serta pendekatan fasilitas dan media yang terdiri dari penyampaian materi, diskusi, demonstrasi, praktek, dan pengamatan. Selain meningkatkan pengetahuan peserta tentang kemasan produk, mereka juga mampu menciptakan kemasan yang baru dan menarik. Hasil survei terhadap kemasan baru menunjukkan bahwa rata-rata responden menyukai kemasan baru dari peserta. Dengan kata lain, kemasan baru mampu menarik minat konsumen.
Pengaruh keahlian forensik, skeptisme profesional, dan tekanan anggaran waktu terhadap kemampuan auditor dalam mendeteksi kecurangan (fraud) Budiantoro, Harry; Fajriyah, Nurul; Lapae, Kanaya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.584 KB) | DOI: 10.32670/fairvalue.v4i11.1835

Abstract

This study aims to examine the effect of forensic expertise, professional skepticism, and time budget pressure on the ability of auditors to detect fraud (Fraud) partially or simultaneously. The research method used is quantitative research methods and uses primary data that is the Public Accounting Firm (KAP) in the Central Jakarta Region. The sample used as many as 10 public accounting firms (KAP) through the convenience sampling method. The analytical method used is multiple linear regression sing SPSS application version 25. The results of this study indicate simultaneously the variables of Forensic Expertise, Professional Skeptism, and Time Budget Pressure have a significant effect on Auditor's Ability to Detect Fraud (fraud). Furthermore, the variable of forensic expertise and professional skepticism partially has a positive effect on the ability of auditors to detect fraud, and the variable time budget pressure does not affect the ability of auditors to detect fraud.
Pengaruh peranan audit internal, sistem pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan Budiantoro, Harry; Junika , Windy; Lapae, Kanaya; Ningsih , Hestin Agus Tantri; Primadini, Adinda
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2442

Abstract

The goal of this study was to look into the impact of internal audit, the role of the internal control system, and accounting staff competence on the quality of financial reports. The primary data in this study came in the form of a questionnaire. Respondents to this survey are internal auditors, accounting department personnel, and other personnel involved in knowing or compiling Bank Syariah Mandiri's financial statements. The number of respondents in this study was 70, based on the saturated sampling method. According to the findings of this study, the role of internal audit, internal control systems, and accounting staff competence all have a significant impact on the quality of financial reports.
The Effect of Good Corporate Governance, Firm Age, and Leverage on Firm Value Khaniya, Dhiyafara; Lapae, Kanaya; Santoso, Pramesti Wulandari
Research of Business and Management Vol. 1 No. 1 (2023): FEBRUARY 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rbm.v1i1.8

Abstract

This study aims to investigate the impact of Good Corporate Governance, Firm Age, and Leverage on Firm Value. This study's sample consists of non-financial companies listed on the Indonesia Stock Exchange in the LQ45 Index from 2014 to 2018. This study relies on secondary data. The technique used for data analysis is quantitative analysis. Panel Data Regression with the Fixed Effect Model was used as the analytical method. The findings indicate that Good Corporate Governance by proxy of the Independent Board of Commissioners, Institutional Ownership, and the Audit Committee do not affect the Firm's value. Firm Age and Leverage, on the other hand, impact Firm Value.
Co-Authors Abshar, Muhammad Agus Tantri Ningsih, Hestin Alfadia, Osa Amir Mahmud Anthonio, Dean Salomo Any Setianingrum, Any Aprillivia, Nanda Dwi Budiantoro, Harry Fajriyah, Nurul Gunawan, Andri Junika , Windy Khaniya, Dhiyafara Kinanti, Sekar Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Nugroho, Randhy Perdana Wahyu Santosa Primadini, Adinda Rahman, Ryan Aulia Santoso, Pramesti Wulandari Siti Marhamah, Siti Subing, Hesty Juni Tambuati Tantri Ningsih, Hestin Agus Zainal Zawir Simon, Zainal Zawir