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Journal : JIA (Jurnal Ilmiah Akuntansi)

Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Serly, Vanica; Septiari, Dovi; Betavia, Ade Elsa
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Sofyani, Hafiez; Ali, Uji Nury Nur Azlin; Septiari, Dovi
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

Abstract

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.
Analyzing Performance of Islamic and Conventional Bank in Southeast Asia: The Firm Size View Vanica Serly; Dovi Septiari; Ade Elsa Betavia
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.28981

Abstract

This paper examines how the firm size of Islamic and Conventional bank different in performance of efficiency, stability and asset quality. The result of the study is aimed to see the extent of Islamic banks compete with conventional banks in the ASEAN context. The type of this research is a comparative study. The data is obtained from 31 conventional banks and 17 Islamic banks in Southeast Asia over the period of 2013-2017. Collected data are analyzed using DEA Analysis, Loan Loss Provision, Loan Loss Reserves and Z_Score. The findings showed that there were differences in efficiency and stability between conventional banks and Islamic banks based on firm size.
Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Hafiez Sofyani; Uji Nury Nur Azlin Ali; Dovi Septiari
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

Abstract

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.