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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Wahyu Purbo Santoso
Universitas Siber Asia
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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IMPLICATIONS OF MULTIPLE POSITIONS OF THE BOARD OF DIRECTORS ON GOOD CORPORATE GOVERNANCE: RISK AND SUSTAINABILITY PERSPECTIVES Wahyu Purbo Santoso; Siti Nurhasanah; Pustika Ayuning Puri; Nita Sentia Purba
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

The Board of Directors has a key role in making strategic decisions and carrying out the oversight function within the company. However, the phenomenon of multiple positions, in which one individual holds several positions on the Board of Directors or other corporate boards, can cause a conflict of interest and affect the overall effectiveness of Good Corporate Governance. This study aims to investigate the implications of concurrent positions on the Board of Directors for Good Corporate Governance from a risk and sustainability perspective. This research uses a qualitative approach with descriptive methods. The results of the study show that the practice of holding multiple positions on the board of directors has negative implications for Good Corporate Governance (GCG), including the risk of conflict of interest, lack of transparency, and a decrease in the company's operational efficiency. This threatens accountability, transparency and independence in managing the company. To overcome this impact, companies need to separate positions, increase independent oversight, and increase transparency through clear reporting. Thus, the implementation of good and sustainable GCG can be guaranteed, and the company's reputation as an entity with responsibility and integrity can be strengthened.
Penerapan Aplikasi Akuntansi pada UMKM Siti Nurhasanah; Wahyu Purbo Santoso; Pustika Ayuning Puri
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5151

Abstract

This study examines the crucial role of accounting applications in supporting the success of Micro, Small, and Medium Enterprises (MSMEs) in the contemporary business landscape, rife with challenges. Amidst global competition and financial intricacies, accounting applications have emerged as a pivotal tool for optimizing corporate governance, enhancing transparency, and attaining added value and investor interest. Previous research underscores the positive impact of accounting applications on operational efficiency, prudent tax avoidance, and profit augmentation. This study designs and implements a specialized accounting application tailored for MSMEs, offering essential features such as transaction recording, user management, financial reporting, inventory management, and risk mitigation. However, the effective adoption of this application hinges upon proper understanding and training for MSME owners. This research encapsulates the significance of accounting applications in fostering sustainable growth for MSMEs and achieving success in a dynamic business environment.
Analisis Kinerja Keuangan pada PT. Bank Sinarmas Tbk yang Terdaftar pada Bursa Efek Indonesia Tahun 2019 – 2023 Berkat Febrianto Lase; Pustika Ayuning Puri; Wahyu Purbo Santoso
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1862

Abstract

The strategic role of banking as an intermediary institution manifests through its ability to gather and channel funds from the public to support economic activities, ultimately enhancing the stability of the country's economic structure. The importance of banking health in the fund collection process requires a sound condition and banking services that attract public interest. Bank health evaluation can be conducted through various methods, including the CAMEL method covering capital, asset quality, management, earnings, and liquidity, as well as the RGEC method encompassing Risk Profile, Good Corporate Governance, Earnings, and Capital. Bank Sinarmas, as one of the public banks in Indonesia, has played a significant role in economic recovery through the distribution of People's Business Credit (KUR) and its success in maintaining the health of the banking sector. This research is descriptive with a quantitative approach, utilizing literature review and documentation as data collection techniques. The results of this study indicate that the financial condition of PT Bank Sinarmas Tbk from 2019 to 2023 can be classified as generally “healthy”. However, in terms of Asset Quality and Management aspects, it falls into the "Fairly Healthy" category, while in terms of Profitability, specifically the Return on Asset (ROA) ratio, it is categorized as "Less Healthy." The findings are expected to serve as a guide for the company, assisting in maintaining a healthy financial state and improving areas that are less healthy to uphold public trust. The research contributes to academic literature, serving as a significant reference for the development of financial management knowledge, particularly in the analysis of financial statements. It is also envisioned as a foundation for further research with similar focuses. As guidance for future researchers, it is recommended to broaden the scope of research by involving other financial ratio indicators, following the latest methods in accordance with the regulatory framework of financial institution supervision in Indonesia.
Analisis Teknikal Menggunakan Moving Average (MA), Moving Average Convergence-Divergence (MACD), dan Relative Strength Index (RSI) Untuk Mengoptimalkan Dalam Pengambilan Keputusan Investasi Pada Saham Sektor Manufaktur Index LQ45 BEI Tahun 2022-2023 Saiful Hasan; Siti Nurhasanah; Wahyu Purbo Santoso
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.2029

Abstract

This research examines technical stock analysis techniques for six manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period, using the Moving Average (MA), Moving Average Convergence and Divergence (MACD) and Relative Strength Index (RSI) indicators. . Astra International Tbk (ASII), PT Indofood Sukses Makmur Tbk (INDF), PT Indofood CBP Sukses Makmur Tbk (ICBP), PT Semen Indonesia Persero Tbk (SMGR), PT Indah Kiat Pulp & Paper Tbk (INKP), and PT Kalbe Farma Tbk (KLBF) are some of them. The analysis was conducted using charts from the stockbit.com website to evaluate the accuracy of signals and the investment performance of these three indicators. The research results indicate that RSI has the highest signal accuracy rate, namely 92%, while MA and MACD have accuracy rates of approximately 58% and 55%, respectively. Despite MACD producing more signals, RSI remains accurate with fewer signals. In terms of return on investment, RSI achieved a total return of 238%, followed by MACD with a total return of 161%, and MA with a total return of 101%. RSI proves to be a reliable indicator by generating positive returns without any negative returns on the studied stocks. In conclusion, RSI is the primary choice in making investment decisions in the manufacturing sector stocks on the Indonesia Stock Exchange due to its accuracy and positive investment returns. However, MA remains useful for trend analysis, and investors are advised to pay attention to the entire stock market, consider additional indicators, and have sufficient understanding of technical analysis. For future research, it is recommended to consider other sectors and a broader range of indicators.
Co-Authors Berkat Febrianto Lase Nita Sentia Purba Pustika Ayuning Puri Saiful Hasan Siti Nurhasanah