Edy Anan is a lecturer in the accounting program at Yogyakarta Amikom Universityresearch focus areas such as public sector accounting, accounting information systems, and finance.
International Journal of Research in Business and Social Science (2147- 4478)
There are still many non-profit organizations that use manual information system of sales account... more There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Fu...
Prud’homme (1995) menyatakan bahwa otonomi daerah merupakan perluasan jaringan korupsi dari pusat... more Prud’homme (1995) menyatakan bahwa otonomi daerah merupakan perluasan jaringan korupsi dari pusat menuju daerah. Begitu juga World Bank (2004) bahwa otonomi pengelolaan APBD oleh aparat daerah memberikan peluang terjadinya tindakan korupsi didaerah yang dapat mengancam terwujudnya good local governance. Selanjutnya Baga (2005) menyatakan bahwa desentralisasi fiskal seolah-olah dipandang akan menciptakan raja-raja kecil di daerah dan memindahkan korupsi ke daerah. Lebih lanjut Jaya (2010) menyatakan bahwa berlakunya undang-undang desentralisasi dan otonomi daerah telah mendorong dilaksanakannya akuntabilitas horizontal, namun juga menjadi peluang terjadinya saluran (channels) baru bagi praktik penyalahgunaan kekuasaan seperti korupsi, kolusi, nepotisme, politik uang (money politic), lobi-lobi (lobbying), suap (bribery) atau gratifikasi. Hal senada pernyataan Fatwa (2011) (dalam Suara Karya online, 2011) bahwa Dana transfer keuangan dari pusat ke daerah, baik dana Alokasi Umum (DAU) m...
This study examined the effect of quality of service and service procedures to the satisfaction o... more This study examined the effect of quality of service and service procedures to the satisfaction of the people in the Office of Licensing Services and Investment Kabupaten Temanggung. The variable quality of services consisting of officer discipline, officer responsibilities, personnel capabilities, speed of service, fairness, and courtesy and hospitality workers. While variable service procedures consist of the ease of service procedures, in common with the kind of service requirements, clarity and certainty, reasonableness of costs, compliance costs are set by paid, the accuracy of the time schedule service, environmental comfort, and security services. The population in this study are all the applicant's licensing services with a sample of 192 respondents were selected by accidental sampling method. The results showed that the index of satisfaction of the people who are in the good category, the best elements contained on politeness and friendliness officers and the lowest gai...
Laporan keuangan menjadi salah satu sumber informasi penting bagi investor untuk mengetahui kondi... more Laporan keuangan menjadi salah satu sumber informasi penting bagi investor untuk mengetahui kondisi perusahaan. Investor dapat menggunakan laporan keuangan yang telah tersedia untuk mengevaluasi kinerja perusahaan yang telah tercatat di pasar modal sebelum mengambil keputusan saham perusahaan mana yang akan dibeli dengan anggapan bahwa investasi tersebut akan memberikan tingkat kembalian lebih besar daripada investasi di perusahaan lain. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh faktor-faktor fundamental terhadap harga saham pada perusahaan manufaktur di Bursa Efek Jakarta. Data yang digunakan berasal dari laporan keuangan masing–masing perusahaan dan bersumber dari Indonesian Capital Market Directory. Sampel penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Jakarta 2005,2006 dan tahun 2007. Jumlah sampel yang memenuhi kriteria tersebut ada 40 perusahaan. Untuk membuktikan hipotesis diuji dengan menggunakan analisis regresi berganda, uji F, da...
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi profitabilitas pada ban... more Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi profitabilitas pada bank devisa di Indonesia menggunakan Capital Adequacy Ratio (CAR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM) sebagai variabel penjelas, dan Return On Assets (ROA) sebagai proksi variabel profitabilitas. Populasi penelitian ini adalah bank devisa go public yang tercatat di Bank Indonesia periode tahun 2007 hingga 2012. Setelah dilakukan pemilihan dengan metode purposive sampling , didapat 17 bank devisa go public untuk diuji menggunakan teknik analisis regresi linier berganda. Hasil uji hipotesis secara simultan menunjukan bahwa CAR, BOPO, LDR, dan NIM berpengaruh signifikan terhadap profitabilitas bank devisa, sedangkan secara parsial variabel CAR, BOPO, dan NIM memiliki pengaruh signifikan, kecuali LDR yang tidak menunjukkan pengaruh signifikan terhadap ROA. Selain itu, Nilai adjusted R 2 yang didapat dari analisis, mem...
The purpose of this research is to compare the financial performance between Commercial Conventio... more The purpose of this research is to compare the financial performance between Commercial Conventional Bank and Commercial Sharia Bank in Indonesia on 2010-2015 periods using the financial ratios. The ratios that used in this research is LDR/FDR, CAR, ROA, BOPO, and NPL/NPF. Sample of this reasarch’s collected by using purposive sampling technique, the sample was chosen when it fulfilled the criteria that has been determined before.Financial ratios data in this research obtained from Published Financial Statement of Commercial Conventional Bank and Commercial Sharia Bank from 2010 to 2015 that published by each bank’s group. There were 144 samples obtained to be studied from Commercial Conventional Bank and 144 samples obtained to be studied from Commercial Sharia Bank in Indonesia.Method that used to analyze the data was independent t-test. The result of this research shown that there are significance difference between liquidity aspect, profitability aspect, solvability aspect, and ...
This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) and Is... more This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) and Islamic Rural Bank (BPRS) in special region Yogyakarta region. The sample is gotten use purposive sampling method is choosing sample that has been fulfill inclusi citeria. Study sample is gotten 70 with the case study in special region Yogyakarta region in period 2012-2014. Methods of data analysis using Independent Samples T-Test. Test results show that there is no significant difference when viewed from the ratio LDR/FDR between BPR and BPRS. Second, there is significant difference when viewed from the ratio ROA between BPR and BPRS. Third, there is significant difference when viewed from the ratio ROE between BPR and BPRS. Fourth, there is significant difference when viewed from the ratio NPL/NPF between BPR and BPRS. Generally, on the aspec of likuidity, rentibilty, capital ratio and the asset quality of the Conventional Rural Bank (BPR) showed that financial performance is better than...
International Journal of Research In Business and Social Science, 2021
There are still many non-profit organizations that use manual information system of sales account... more There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Fu...
This study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah ... more This study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data is nonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 was proved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of the increasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY has goo...
Proceedings of the International Conference of Democratisation in Southeast Asia (ICDeSA 2019), 2019
Many parties suspect that there is an in-between relationship of fiscal decentralization and the ... more Many parties suspect that there is an in-between relationship of fiscal decentralization and the corruption level in the regencies and city. This study aims to examine the effect of fiscal decentralization on the city-wide corruption level in Indonesia. This study used the General Allocation Fund (Dana Alokasi Umum or DAU) of the regency and city, age of regency and city, and location of regency and city as the control variables. The population of this research is all regencies and cities in Indonesia. As the data sources, we used the secondary data. The research sample was selected using the purposive sampling method. Hypothesis testing uses multiple regression analysis, the coefficient of determination test (R 2 ), and partial test (t-test). The statistical test results of the significance level of fiscal decentralization of the corruption level is 0.016 smaller than the significance level of 0.05 (5%). This result shows that fiscal decentralization has a significant effect on the...
ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan... more ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY ha...
Asian Journal of Economics, Business and Accounting
This study aims to detect fraudulent financial statements using the S.C.O.R.E. model in Indonesia... more This study aims to detect fraudulent financial statements using the S.C.O.R.E. model in Indonesian Sharia Commercial Banks. This research uses quantitative research methods—hypothesis testing using a logistic regression analysis model. The research sample is 11 Shariah commercial banks registered with the Indonesian Financial Services Authority. These research results are financial targets, financial stability, external pressures, changes in directors, ineffective monitoring, and external auditors' changes who cannot detect fraudulent financial statements. However, the number of CEO pictures engraved in the annual report can detect fraudulent financial statements. The results of this study again show inconsistencies with the results of various previous studies. The research results confirm that the most common driving factors in cheating are feelings of rights and a desire for power/ego.
ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan... more ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY ha...
This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) andIsl... more This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) andIslamic Rural Bank (BPRS) in special region Yogyakarta region. The sample is gotten use purposivesampling method is choosing sample that has been fulfill inclusi citeria. Study sample is gotten 70with the case study in special region Yogyakarta region in period 2012-2014. Methods of dataanalysis using Independent Samples T-Test. Test results show that there is no significant differencewhen viewed from the ratio LDR/FDR between BPR and BPRS. Second, there is significant differencewhen viewed from the ratio ROA between BPR and BPRS. Third, there is significant difference whenviewed from the ratio ROE between BPR and BPRS. Fourth, there is significant difference whenviewed from the ratio NPL/NPF between BPR and BPRS. Generally, on the aspec of likuidity,rentibilty, capital ratio and the asset quality of the Conventional Rural Bank (BPR) showed thatfinancial performance is better than the Islam...
ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan... more ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY ha...
International Journal of Research in Business and Social Science (2147- 4478)
There are still many non-profit organizations that use manual information system of sales account... more There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Fu...
Prud’homme (1995) menyatakan bahwa otonomi daerah merupakan perluasan jaringan korupsi dari pusat... more Prud’homme (1995) menyatakan bahwa otonomi daerah merupakan perluasan jaringan korupsi dari pusat menuju daerah. Begitu juga World Bank (2004) bahwa otonomi pengelolaan APBD oleh aparat daerah memberikan peluang terjadinya tindakan korupsi didaerah yang dapat mengancam terwujudnya good local governance. Selanjutnya Baga (2005) menyatakan bahwa desentralisasi fiskal seolah-olah dipandang akan menciptakan raja-raja kecil di daerah dan memindahkan korupsi ke daerah. Lebih lanjut Jaya (2010) menyatakan bahwa berlakunya undang-undang desentralisasi dan otonomi daerah telah mendorong dilaksanakannya akuntabilitas horizontal, namun juga menjadi peluang terjadinya saluran (channels) baru bagi praktik penyalahgunaan kekuasaan seperti korupsi, kolusi, nepotisme, politik uang (money politic), lobi-lobi (lobbying), suap (bribery) atau gratifikasi. Hal senada pernyataan Fatwa (2011) (dalam Suara Karya online, 2011) bahwa Dana transfer keuangan dari pusat ke daerah, baik dana Alokasi Umum (DAU) m...
This study examined the effect of quality of service and service procedures to the satisfaction o... more This study examined the effect of quality of service and service procedures to the satisfaction of the people in the Office of Licensing Services and Investment Kabupaten Temanggung. The variable quality of services consisting of officer discipline, officer responsibilities, personnel capabilities, speed of service, fairness, and courtesy and hospitality workers. While variable service procedures consist of the ease of service procedures, in common with the kind of service requirements, clarity and certainty, reasonableness of costs, compliance costs are set by paid, the accuracy of the time schedule service, environmental comfort, and security services. The population in this study are all the applicant's licensing services with a sample of 192 respondents were selected by accidental sampling method. The results showed that the index of satisfaction of the people who are in the good category, the best elements contained on politeness and friendliness officers and the lowest gai...
Laporan keuangan menjadi salah satu sumber informasi penting bagi investor untuk mengetahui kondi... more Laporan keuangan menjadi salah satu sumber informasi penting bagi investor untuk mengetahui kondisi perusahaan. Investor dapat menggunakan laporan keuangan yang telah tersedia untuk mengevaluasi kinerja perusahaan yang telah tercatat di pasar modal sebelum mengambil keputusan saham perusahaan mana yang akan dibeli dengan anggapan bahwa investasi tersebut akan memberikan tingkat kembalian lebih besar daripada investasi di perusahaan lain. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh faktor-faktor fundamental terhadap harga saham pada perusahaan manufaktur di Bursa Efek Jakarta. Data yang digunakan berasal dari laporan keuangan masing–masing perusahaan dan bersumber dari Indonesian Capital Market Directory. Sampel penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Jakarta 2005,2006 dan tahun 2007. Jumlah sampel yang memenuhi kriteria tersebut ada 40 perusahaan. Untuk membuktikan hipotesis diuji dengan menggunakan analisis regresi berganda, uji F, da...
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi profitabilitas pada ban... more Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi profitabilitas pada bank devisa di Indonesia menggunakan Capital Adequacy Ratio (CAR), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM) sebagai variabel penjelas, dan Return On Assets (ROA) sebagai proksi variabel profitabilitas. Populasi penelitian ini adalah bank devisa go public yang tercatat di Bank Indonesia periode tahun 2007 hingga 2012. Setelah dilakukan pemilihan dengan metode purposive sampling , didapat 17 bank devisa go public untuk diuji menggunakan teknik analisis regresi linier berganda. Hasil uji hipotesis secara simultan menunjukan bahwa CAR, BOPO, LDR, dan NIM berpengaruh signifikan terhadap profitabilitas bank devisa, sedangkan secara parsial variabel CAR, BOPO, dan NIM memiliki pengaruh signifikan, kecuali LDR yang tidak menunjukkan pengaruh signifikan terhadap ROA. Selain itu, Nilai adjusted R 2 yang didapat dari analisis, mem...
The purpose of this research is to compare the financial performance between Commercial Conventio... more The purpose of this research is to compare the financial performance between Commercial Conventional Bank and Commercial Sharia Bank in Indonesia on 2010-2015 periods using the financial ratios. The ratios that used in this research is LDR/FDR, CAR, ROA, BOPO, and NPL/NPF. Sample of this reasarch’s collected by using purposive sampling technique, the sample was chosen when it fulfilled the criteria that has been determined before.Financial ratios data in this research obtained from Published Financial Statement of Commercial Conventional Bank and Commercial Sharia Bank from 2010 to 2015 that published by each bank’s group. There were 144 samples obtained to be studied from Commercial Conventional Bank and 144 samples obtained to be studied from Commercial Sharia Bank in Indonesia.Method that used to analyze the data was independent t-test. The result of this research shown that there are significance difference between liquidity aspect, profitability aspect, solvability aspect, and ...
This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) and Is... more This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) and Islamic Rural Bank (BPRS) in special region Yogyakarta region. The sample is gotten use purposive sampling method is choosing sample that has been fulfill inclusi citeria. Study sample is gotten 70 with the case study in special region Yogyakarta region in period 2012-2014. Methods of data analysis using Independent Samples T-Test. Test results show that there is no significant difference when viewed from the ratio LDR/FDR between BPR and BPRS. Second, there is significant difference when viewed from the ratio ROA between BPR and BPRS. Third, there is significant difference when viewed from the ratio ROE between BPR and BPRS. Fourth, there is significant difference when viewed from the ratio NPL/NPF between BPR and BPRS. Generally, on the aspec of likuidity, rentibilty, capital ratio and the asset quality of the Conventional Rural Bank (BPR) showed that financial performance is better than...
International Journal of Research In Business and Social Science, 2021
There are still many non-profit organizations that use manual information system of sales account... more There are still many non-profit organizations that use manual information system of sales accounting compared to computerized ones. This study aims to design a non-profit organization's information system of sales accounting in a case study of LPIT Al-Furqan Yogyakarta. Unlike previous studies that use the subject of a trading company, this research uses non-profit organizations engaged in education. Data collection techniques are carried out with methods of observation, interviews, and documentation. The proposed design uses the SDLC method. Sales Transaction Analysis uses PIECES analysis. The results of system analysis show that the sales accounting information system in LPIT Al-Furqan consists of a credit sales system and cash receipt system. The sales procedure includes the invoice making procedure, cash receipt procedures, and sales recording procedures. The design results provide recommendations that also need the development of accounting information systems on LPIT Al-Fu...
This study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah ... more This study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data is nonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 was proved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of the increasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY has goo...
Proceedings of the International Conference of Democratisation in Southeast Asia (ICDeSA 2019), 2019
Many parties suspect that there is an in-between relationship of fiscal decentralization and the ... more Many parties suspect that there is an in-between relationship of fiscal decentralization and the corruption level in the regencies and city. This study aims to examine the effect of fiscal decentralization on the city-wide corruption level in Indonesia. This study used the General Allocation Fund (Dana Alokasi Umum or DAU) of the regency and city, age of regency and city, and location of regency and city as the control variables. The population of this research is all regencies and cities in Indonesia. As the data sources, we used the secondary data. The research sample was selected using the purposive sampling method. Hypothesis testing uses multiple regression analysis, the coefficient of determination test (R 2 ), and partial test (t-test). The statistical test results of the significance level of fiscal decentralization of the corruption level is 0.016 smaller than the significance level of 0.05 (5%). This result shows that fiscal decentralization has a significant effect on the...
ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan... more ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY ha...
Asian Journal of Economics, Business and Accounting
This study aims to detect fraudulent financial statements using the S.C.O.R.E. model in Indonesia... more This study aims to detect fraudulent financial statements using the S.C.O.R.E. model in Indonesian Sharia Commercial Banks. This research uses quantitative research methods—hypothesis testing using a logistic regression analysis model. The research sample is 11 Shariah commercial banks registered with the Indonesian Financial Services Authority. These research results are financial targets, financial stability, external pressures, changes in directors, ineffective monitoring, and external auditors' changes who cannot detect fraudulent financial statements. However, the number of CEO pictures engraved in the annual report can detect fraudulent financial statements. The results of this study again show inconsistencies with the results of various previous studies. The research results confirm that the most common driving factors in cheating are feelings of rights and a desire for power/ego.
ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan... more ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY ha...
This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) andIsl... more This study aimed to compare the financial performance of The Conventional Rural Bank (BPR) andIslamic Rural Bank (BPRS) in special region Yogyakarta region. The sample is gotten use purposivesampling method is choosing sample that has been fulfill inclusi citeria. Study sample is gotten 70with the case study in special region Yogyakarta region in period 2012-2014. Methods of dataanalysis using Independent Samples T-Test. Test results show that there is no significant differencewhen viewed from the ratio LDR/FDR between BPR and BPRS. Second, there is significant differencewhen viewed from the ratio ROA between BPR and BPRS. Third, there is significant difference whenviewed from the ratio ROE between BPR and BPRS. Fourth, there is significant difference whenviewed from the ratio NPL/NPF between BPR and BPRS. Generally, on the aspec of likuidity,rentibilty, capital ratio and the asset quality of the Conventional Rural Bank (BPR) showed thatfinancial performance is better than the Islam...
ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan... more ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY ha...
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