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Achmad Nurdany
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EkBis: Jurnal Ekonomi dan Bisnis
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : 25494988     EISSN : 25501267     DOI : https://doi.org/10.14421/EkBis
Core Subject : Economy,
Economics, Econometrics & Finance
EkBis: Jurnal Ekonomi dan Bisnis is an open access, peer reviewed journal, published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta. EkBis invites researchers, academics, and practitioners to publish their original, conceptual, theoritical, and empirical research regarding the ideas, issues and challenges of economics and business. The focus and scope of EkBis: Jurnal Ekonomi dan Bisnis will include but are not limited to: Economics: Islamic Economics; Behavioral Economics; Public Economics; Monetary Economics, Finance, and Banking; International Economics; Economic Development; Regional Economy; etc. Business: Islamic Business; Business Ethics; Business Activity; Business Behavior; Financial Technology, etc. Management: Islamic Business Management; Financial Management; Human Resource Management; International Business; Entrepreneurship; etc. Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis" : 5 Documents clear
The Influence of the Destination of IPO Capital Resources on the Shares Return Yuri Bragancini Giacometti; Tabajara Pimenta Junior; Marcelo Augusto Ambrozini; Luiz Eduardo Gaio
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.2.1557

Abstract

In the IPO process, a prospectus is published that gathers relevant information for investors, including the funds raised destination. This study involved data from the period that covered two important crises for the Brazilian market – Subprime, in 2008, and President Impeachment, in 2016 – that preceded the actual Covid19 Crisis. From a sample of 103 IPOs that occurred between 2006 and 2015, historical series of stock quotes from 2006 to 2017, and using the event study procedure, we verified whether there were differences between the cumulative abnormal returns in the period after the IPO, of two groups of shares. One group was composed of companies that disclosed that the funds raised in the IPO would be used for direct investments (production, technologies, acquisitions, etc.), and the other group was composed of companies that announced that the resources would be applied in other destinations (indebtedness, working capital, credit to clients, etc.). We also seek to explain the behavior of returns accumulated abnormal returns, considering multiple linear regressions based on seven independent variables. The results showed that the announcement of direct investments with the funds raised in the IPO can generate positive abnormal returns in the very short term and showed signs of a relationship between the investment information and the behavior of the abnormal returns accumulated over one year after the IPO.
The Effect of RGEC on Financial Distress in Islamic Commercial Banks Puput Fitriana; Darmawati; Angrum Pratiwi
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.2.1578

Abstract

A bank's ability to grow depends on its ability to raise funds. If the bank does not have sufficient funds, the bank will face various risks, including liquidity risk or even financial difficulties. Businesses need to reduce the risk of financial distress and understand the elements that drive it. The purpose of this study was to examine the effect of Risk Profile, Good Coorporate Government, Earnings, and Capital (RGEC) on financial distress at Indonesian Islamic Banks. Associative descriptive quantitative methodology was used in this study. With secondary data from Islamic commercial banks in Indonesia, namely annual financial reports and GCG reports for the 2015-2020 period. Purposive sampling was used to select 9 out of 14 Islamic commercial banks in Indonesia. The independent variables are NPF, FDR, GCG, ROA, ROE, CAR, and the dependent variable is financial distress, which is calculated using the Altman Z-Score model. Using multiple linear regression analysis. The results show that NPF has a significant negative effect on financial distress, while FDR has a significant positive effect on financial distress, while GCG, ROA, ROE, and CAR have no significant effect.
Effect of Sharia Banking RGEC toward Indonesian GDP Nurma Yulita; Muhammad Wakhid Musthofa
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.2.1694

Abstract

This investigation aims to analyze the effect of sharia banking financial performance using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital) on the Gross Domestic Product (GDP). The independent variables in this study were measured the Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Operating Costs to Operating Income (BOPO), Good Corporate Governance (GCG), and Return On Equity (ROE), while the dependent variables measured by the percentage of Gross Domestic Product (GDP). The type of research is quantitative with six samples of Sharia banks consisting of Bank Muamalat Indonesia, BRI Syariah, BNI Syariah, Bank Mandiri Syariah, Bank Mega Syariah, and BCA Syariah with data for the quarter of 2016 to 2020. The analysis technique data were analyzed using panel regression with a fixed effect model method processed with Eviews 12 software. The results showed that the FDR, BOPO, and ROE variables had a positive influence and were significant on Indonesia's gross domestic product. Furthermore, the CAR and GCG variables cannot influence Indonesia's economic growth. Meanwhile, the results of Test F show the RGEC ratio of sharia banks had a significant influence on the Gross Domestic Product (GDP) at the same time.
The Effect of Macroprudential Policy on Credit Growth and Financing of MSMEs in Indonesia Ade Surya Sukma; Sunaryati
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.2.1695

Abstract

The global crisis in 2008 had weakened the Financial System Stability (FFS) of almost every country. This financial crisis proved that the country had not been really responsive to global change so the financial system risk management done by the central bank was not able to stabilize the crisis. The formulation of macroprudential policies aims to mitigate the bank behavior in distributing credits and financing to the MSMEs which are pro-cyclical. Macroprudential policy instruments used in this study are Loan to Value (LTV)/ Financing to Value (FTV) and Minimum Statutory Reserves based on Loan to Deposit Ratio (LDR)/ Financing to Deposit Ratio (FDR). In addition, there are also macroeconomic variables and bank liquidity variables. The purpose of this study is to see how the influence of macroprudential policies on credit growth and MSME financing distributed by banks. The research method used is the Vector Error Correction Model (VECM) analysis using time series data from January 2010 to July 2020. The results show that macroprudential policies have not been able to suppress financing and in general the macroeconomic variables and bank liquidity also have an influence on credit and financing.
Auditor Switching Behavior in Property, Real Estate, and Building Construction Company Tria Nur Aysah Aysah; Aris Eddy Sarwono; Dewi Saptantinah Puji Astuti
EkBis: Jurnal Ekonomi dan Bisnis Vol. 6 No. 2 (2022): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2022.6.2.1773

Abstract

In the face of the threat of familiarity or trust, auditors can be excessively influenced by senior executives and become overly sympathetic. A relationship of trust that is too excessive can interfere with the objectivity of testing that does not match the expectations of an independent relationship. In addition, there are also threats of intimidation that auditors usually get from the dominance of directors and management. This paper proposes a study to find out what factors can influence the occurrence of auditor turnover. The analysis was carried out using secondary data on audited financial statements from 2018-2021 from 76 companies in the property, real estate, and building constructions sectors in Indonesia listed on the Indonesia Stock Exchange totaling 181 samples that met the criteria. The number of sample companies is limited to switching auditor information and other variable information. We use logistic regression models to classify variable auditor switching, audit opinion, financial distress, KAP size, audit delay, and audit report lag. The results showed that audit opinion, financial distress, KAP size did not significantly affect the occurrence of switching auditors. Meanwhile, audit delay and audit report lag significantly affect the occurrence of switching auditors.

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