SENMAKOMBIS : Seminar Nasional Mahasiswa Ekonomi Dan Bisnis Dewantara

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN

Yulena Bela Andika, Nur Anisah — Thu, 30 Jun 2022 00:00:00 +0700

This study aims to determine the effect of the economic dimension, environmental dimension, and social dimension on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2020. The sample in this study was 21 companies. The data used was secondary data in the form of published annual reports. The data analysis technique used multiple linear regression analysis with the SPSS (statistical package for social science) program for windows version 21. Based on the results of the study, it could be concluded that: (1) the Economic Dimension had no positive influence on financial performance, (2) the Environmental Dimension did not exist negative effect on financial performance, (3) Social Dimension had a positive effect on financial performance of food and beverage companies listed on the IDX in 2018-2020.

Keywords: Financial Performance, Economic Dimension, Environmental Dimension, Social Dimension, IDX

EFISIENSI PERBANKAN BUKU 4 SEBELUM MASA PANDEMI

Sony Kristiyanto — Thu, 30 Jun 2022 00:00:00 +0700

This study aims to look at the level of banking efficiency in Indonesia from 2010 to 2018. The banking industry in this study is represented by banks in the category BUKU 4. The selection of banks with the highest category issued by the Financial Services Authority with the basic premise that banks in that category are the bank that has the best performance in Indonesia. This research used the Data Envelopment Analysis (DEA) approach with the consideration that this approach can accommodate the use of input variables that are more than one unit and will produce a calculation of the level of relative efficiency. The input variables used in this study were labour costs and third party funding costs. Output variables used in this study were the number of loans that can be distributed, interest income and non-interest income from each bank included in this study. The results of this research indicated that banking industry in Indonesia show efficient performance. In the observation period, there were only two banks that experienced inefficient conditions, namely Bank Central Asia and Bank Negara Indonesia. Both banks are not efficient in only one period.

Keywords: Banking, Efficiency, Data Envelopment Analysis

IMPLEMENTASI PRINSIP-PRINSIP GOOD GOVERNANCE PADA LEMBAGA PENDIDIKAN PESANTREN

Yuniep Mujati Suaidah, Ella Rohmatillah — Thu, 30 Jun 2022 00:00:00 +0700

This study aims to analyze the implementation of the principles of Good Governance in Islamic boarding schools Hamalatul Qur’an Jombang. This research is descriptive qualitative research using a case study approach. In the process of data collection, the researcher used interview, observation, and documentation methods. Analysis of the data used was the Milles and Huberman model and used Champion percentage method assessment. Based on the results of this study, it could be concluded that the implementation of the principles of Good Governance at the Hamalatul Qur’an Islamic boarding school in Jombang has been well implemented. This can be seen from the percentage result in the principle of transparency is 81% good criteria, accountability principle is 82% good criteria, and responsibility is 100% good criteria. But there is a need for an increase in the principle of independency which resulted in 58% of the criteria being sufficient and fairness or equality of 74% of the criteria being sufficient.

Keywords: Good Governance, Islamic Boarding School, Transparency, Accountability, Responsibility, Independency, Fairness.