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EFEK CEO OVERCONFIDENCE TERHADAP PENGAMBILAN RISIKO LIKUIDITAS BANK KOMERSIL DI INDONESIA Darus Altin; Ridwan Nurazi; Fitri Santi; Syaiful Anwar
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 1 (2022): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.315 KB) | DOI: 10.36085/jam-ekis.v5i1.2887

Abstract

This study proves the effect of CEO Overconfindence on liquidity risk taking of commercial banks in Indonesia. The sample used was 53 banks with observations of 1007 banks in Indonesia from 2000-2018. The banks in Indonesia are divided into four classifications of BUKU (Commercial Banks Based on Business Classification). The findings of this study prove that CEO Overconfidence has a positive effect on liquidity risk in BUKU 1 and BUKU 2 banks and the smaller bank size in terms of total assets makes CEOs tend to be overconfident and bolder in taking bank liquidity risks. Our study is important for the development of a liquidity risk-taking model for Indonesian banks. Keywords: CEO Overconfidence, LDR, BUKU
ANALISIS TOTAL QUALITY MANAGEMENT (TQM) DAN KINERJA MANAJERIAL PADA POLITEKNIK RAFLESIA REJANG LEBONG Upi Niarti; Ridwan Nurazi; Isma Coryanata
JURNAL FAIRNESS Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.965 KB) | DOI: 10.33369/fairness.v6i2.15130

Abstract

This research is a descriptive analysis that compares theory with its implementation, namely the analysis of Total Quality Management (TQM) and managerial performance in higher education organizations.The data were obtained through a questionnaire on the management of the Raflesia polytechnic and its customers. The analytical method used is qualitative data analysis according to the model of Miles and Huberman (1984).The results showed that the implementation of the TQM concept according to the theory of Tenner and DeToro at the Raflesia Rejang Lebong Polytechnic has been carried out "quite well" in certain parts but in other parts, there is still need to be improvement by management in the future. As for managerial performance, the results show that the management performance of the Raflesia Polytechnic has been running quite well.  
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI MANAJER KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Wallensy Septi Pratiwi; Ridwan Nurazi; Lisa Martiah Nila Puspita
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.098 KB) | DOI: 10.33369/fairness.v8i1.15193

Abstract

The purpose of this research is to analyze the influence of the government’s internal control system, the competence, and the educational background of the financial management officers toward the quality of government of finance report. This research was conducted in the Ministry of Religius Affairs of Bengkulu Province. The populations of this research were all financial management officers from one regional office and 10 districts residing in the Ministry of Religius Affairs of Bengkulu Province which have a working period of more than one year. The data are collected from 100 financial administrators through questionnaires. The data analysis method of this research was multiple linear regressions. The results show that the government’s internal control system, and the competence have a positive effect on the quality of government of finance report. Meanwhile, the educational background does not have effect on the quality of government of finance report. The implication of this research is to produce quality of financial reports at the Ministry of Religius Affairs of Bengkulu Province, conducted with applying the internal control system, and improving employee competency.
REAKSI PASAR INDONESIA ATAS PENGUMUMAN PEMINDAHAN IBU KOTA ISRAEL Agung Tri Adfi; Ridwan Nurazi; Siti Aisyah
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.409 KB) | DOI: 10.33369/fairness.v8i2.15197

Abstract

The purpose of this study is to analyze the market reactions to the announcement of the capital of Israel movement to Jerusalem on the Indonesia Stock Exchange (IDX). The event study method is used to analyze market reactions and statistical significance to test the difference in abnormal return and trading volume activity between the observation period and the average between two sample groups. The sample was selected using a purposive sampling method which obtained two sample groups, namely companies with controlling shareholders from Europe which were recorded on November and December 2017 and companies that were included in the LQ-45 list in the period of August 2017 to January 2018.Statistical results show that the significant difference in abnormal return between the observation periods is only found in the period between before and during the event in each sample group, for the trading volume activity variable there is no difference between all observation periods in each sample group. The significance of the difference in the average between the two sample groups in the period when an event occurs is only found in the trading volume activity variable.
PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI, PERCEIVED USEFULNESS, TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI Diana Kurniawati; Ridwan Nurazi; Lisa Martiah
JURNAL FAIRNESS Vol. 3 No. 2 (2013)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.569 KB) | DOI: 10.33369/fairness.v3i2.15282

Abstract

The objectives of this research was to find the effect of the quality of system information, quality of information and perceived usefulness of accounting software to the satisfaction of the end user. This research was conducted at University of Bengkulu. Data collection with questionnaire that spread out to the respondents by census methodology. Then, the data analyzed using SPSS 16. The analysis that conducted in this research was validity test, reliability, normality, multicoliniearity and heteroscedasticity analysis, to get the data that is valid, reliable, normal,and free from multicolinieraity and heteroscedaticity. The result of analysis showed that for the first hypothetical (H1), the level of significancy the accounting software quality was <0,05 with the standardized beta value 0,370, imply that there is a significant and positive effect of the accounting software quality to the end user. For the second hypothetical (H2), there is total effect value 0,61 with significancy level at <0,05, conclude that there is a significant and positive effect of the accounting software quality to the end user by perceived usefulness. For the third hypothetical (H3), the significancy level of information quality was < 0,05 with the standardized beta value 0,314, imply that there is positive and significant effect of the quality of information to the satisfaction of the end user of accounting software. Finally, for the fourth hypothetical (H4), there is total effect value 0,204 with negative standardized value -0,11 and non significant, conclude that the quality of information have negative effect and not significant at level 0,987 to the satisfaction of the end user of accounting software by perceived usefulness
Likuiditas dan Leverage terhadap Nilai Perusahaan Dimediasi Profitabilitas: Eksplorasi Peran Financial Technology sebagai variabel Moderasi Intan Zoraya; Chairil Afandy; Ridwan Nurazi; Nia Herlina
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 24, No 1 (2023): APRIL - SEPTEMBER 2023
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v24i1.12419

Abstract

Purpose – This study aims to analyze the impact of liquidity and leverage on firm value mediated by profitability and explore the role of financial technology as a moderating variable on the effect of liquidity and leverage on profitability.Methodology – The population of this study are banks listed on the Indonesia Stock Exchange. The sampling technique in this study was purposive sampling, which obtained a sample size of 24 banks. The data collection method uses annual data documentation techniques (annual report), obtaining 144 data. The data analysis method in this study is moderated-mediation regression analysis.Findings – This study found that liquidity and leverage affect profitability. This study also reveals that liquidity affects firm value, while leverage has no effect on firm value. Furthermore, this study is able to explain that profitability mediates the effect of liquidity and leverage on firm value. An important result of this study is that financial technology is proven to moderate the effect of liquidity and leverage on profitability.Originality/Novelty – The complexity of this research model enriches the empirical study of the role of financial technology as a moderating influence of liquidity and leverage on firm value mediated by profitability.Implications – This research can practically provide guidance for banking companies to increase firm value by starting and/or increasing collaboration with fintech companies because it is an opportunity for companies to increase profitability. In addition, banks can also collaborate through investing in fintech companies or creating their own fintech services. 
Analysis Of The Online Performance Management System (Smk) Implementation In The Directorate Of Special Criminal Reserve Of The Bengkulu Regional Police Khoiril Akbar; Ridwan Nurazi; Slamet Widodo
The Manager Review Vol. 5 No. 1 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/tmr.v5i1.29732

Abstract

The police online performance management system termed SMK is an electronic application to appraise work performances of the police officers in Indonesia. The system is to accommodate the reform policy made by the Indonesian National Police headquarter and have to implemented to all work units. The purpose of this study, therefore, is to describe the implementation of the police performance management system electronically consisted of the performance planning, performance monitoring, performance implementation, performance evaluation and submission of objections to the performance appraisal. The police officers who worked at the Directorate of Special Criminal Investigation in Bengkulu Regional Police headquarter were chosen as the subject for the study. A set of questionnaires was distributed to the subject as the respondents to collect information about their perceptions on the SMK implementation. Data gathered were analyzed using the descriptive statistics of mean, percentage, and frequency. The results indicate that systematically, the Directorate of Special Criminal Investigation followed the procedures of the performance appraisal very well on the five aspects assessed. However, practically, some procedures were missing. The aspect of performance planning was according to the procedure but from the indicators planned was written and formulated by the staff of each unit referred to the assessment indicators for the past period. The performance monitoring aspect was carried out from time to time, which was at the end of each semester. The implementing of the procedural assessment had been based on the assessment indicators in the form of generic factors and specific factors that have been agreed upon. The Evaluation of the performance appraisals, both the outstanding polices and the polices committing violations had been carried out in accordance with the rules. No one submitted the objections regarding the performance evaluation results. It needs a strong commitment to obey the rules. The implications and the suggestions are discussed. Keywords: Performance Management System, Performance Assessment, Directorate of Special Criminal Investigation, Regional Police
An Analysis of the Sustainability Performance of Indonesian Banks and Islamic Financial Institutions Using a Triple Bottom Line Model Yusmaniarti Yusmaniarti; Fitri Santi; Nurna Aziza; Husaini Husaini; Ridwan Nurazi; Fadli Fadli
East Asian Journal of Multidisciplinary Research Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i11.6792

Abstract

The Triple Bottom Line-based Sustainability Performance model in Indonesian Islamic banks and financial institutions is the subject of this dissertation research. Using theoretical vantage points from resource dependency theory, interest theory, agency theory, institutional theory, and legitimacy theory, this study investigates the impact of Islamic Corporate Governance (ICG) on Corporate Sustainability Performance (SP), which employs Islamic corporate governance mechanisms. It primarily focuses on sharia board attributes and ownership structure. Regression analysis is done in this study using Eviews 10, and thirteen recommendations are made to enhance sustainability performance. By visiting each company's official website and the website www.idx.co.id, secondary data was gathered. 49 Islamic financial institutions that were registered with the OJK between 2016 and 2021 comprised the research sample of Indonesian Islamic banks and financial institutions. Data from financial reports were used for six years, making 294 total samples of data from the panel. This study will look at the characteristics of the Sharia Board (DS), which will be used as independent variables. The Corporate Sustainability variable will be used as a dependent variable, and the variables Independent Sharia Board, size of the Sharia Board, Sharia Board Meetings, Gender Diversity, and the existence of a sustainability committee and the application of AAOIFI standards will be used as proxies. The research results show that Indonesian Islamic corporate governance has a significant effect on sustainability performance, with Independent sharia boards, Gender diversity, and AAOIFI implementation being able to influence sustainability performance while size, board meetings, and sustainability committees do not influence the sustainability performance of Islamic banks and financial institutions in Indonesia. Institutional ownership is partially able to moderate the relationship between independent sharia boards, gender diversity and implementation with sustainability performance. Institutional ownership is unable to moderate the size of the sharia board, sharia board meetings and sustainability committee on sustainability performance. This research provides policy insights for policymakers, practitioners, and corporate boards to promote sustainable operations through Islamic corporate governance, adding to existing development plans to address sustainability-related issues. This research contributes to the literature by establishing a relationship between Islamic corporate governance and triple-bottom-line performance in Indonesian Islamic banks and financial institutions