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Intermediary strategy impact to return on asset in covid-19 pandemics: Islamic bank vs conventional bank (Indonesia empirical cases)

Yıl 2022, Cilt: 5 Sayı: 3, 157 - 168, 09.11.2022

Öz

This study aims to analyze the influence of fundraising and fund distribution strategies in the banking industry, both Islamic and conventional banks during the Covid-19 pandemic, on performance. Therefore, the variables used in this study are the Cost of Sharing Ratio (CoSR) in Islamic banks and the Cost of Fund (CoF) in conventional banks as independent variables determining fundraising strategy. Furthermore, the independent variables for the fund distribution strategy are the Financing to Deposit Ratio (FDR) in Islamic banks and the Loan to Deposit Ratio (LDR) in conventional banks. The dependent variable in this study is Return on Asset (ROA). The method used is a quantitative method using multiple regression analysis statistics. The results of this study are known that CoSR in Islamic banks and CoF in conventional banks have a negative and significant effect on ROA. Furthermore, FDR on Islamic banks does not affect the ROA of Islamic banks, but the LDR of conventional banks has a positive and significant effect on ROA. This study implies that to achieve optimal performance (ROA), an ideal combination of strategies is needed between the fundraising and fund distribution strategies.

Destekleyen Kurum

Universitas Mercu Buana

Proje Numarası

02-5/969/B-SPK/III/2022

Teşekkür

Pusat Penelitian Universitas Mercu Buana

Kaynakça

  • Alamsyah, L. (2019). Pengaruh Efisiensi, Kualitas Aktiva, Likuiditas, Sensivitas dan Solvabilitas terhadap ROA pada Bank Swasta Nasional non Devisa. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 53–62. https://doi.org/10.31538/iijse.v1i2.196
  • Aziz, L. H., Malle, S. S., Fatriansyah, A. I. A., Raya, F., Nugroho, L., Hartoto, H., Marietza, F., Haerany, A., AK, M. F., Syafril, S., Ersyafdi, I. R., Yuliafitri, I., Anwar, A., Wahyudi, T., & Bairizki, A. (2021). Akuntansi Syariah (Sebuah Tinjauan Teori dan Praktis). In Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.
  • Badawi, A., Nugroho, L., & Hidayah, N. (2021). Islamic bank performance : Does low-cost fund and labor cost affect it ? ( Empirical cases in Bank Syariah Mandiri-Indonesia ). Business, Economics and Management Research Journal, 4(2), 81–92.
  • Bahtiar & Saragih. (2020). Dampak Covid-19 Terhadap Perlambatan Ekonomi Sektor UMKM. Jurnal Bidang Ekonomi Dan Kebijakan Publik, 12(6), 19–24.
  • Bikker, J. A., & Gerritsen, D. F. (2018). Determinants of Interest Rates on Time Deposits and Savings Accounts: Macro Factors, Bank Risk, and Account Features. International Review of Finance, 18(2), 169–216. https://doi.org/10.1111/ir
  • Blay, A. D., Geiger, M. A., & North, D. S. (2011). The Auditor’s going-concern opinion as a Communication of Risk. Auditing, 30(2), 77–102. https://doi.org/10.2308/ajpt-50002
  • Boadway, R., Sato, M., & Tremblay, J. F. (2021). Efficiency and the taxation of bank profits. International Tax and Public Finance, 28(1), 191–211. https://doi.org/10.1007/s10797-020-09616-3
  • Cuestas, J. C., Lucotte, Y., & Reigl, N. (2020). Banking sector concentration, competition and financial stability: the case of the Baltic countries. Post-Communist Economies, 32(2), 215–249. https://doi.org/10.1080/14631377.2019.1640981
  • Diantanti, N. P., Trimulato, T., Mahriani, E., Nugroho, L., Shaleh, M., Supatminingsih, T., Faujiah, A., Rachmawati, E., Jumiati, E., Isnandar, F. R., Bahri, S., Djuanda, G., Sudarmanto, E., & Saravistha, D. B. (2021). Pengantar Bisnis Islam (Tinjauan Konsep dan Praktis). In Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.
  • Elena, M., & Alaydrus, H. (2021). Setahun Covid-19, BI Pangkas Suku Bunga Acuan ke Level Terendah Sepanjang Sejarah - Finansial Bisnis.com. Finansial.Bisnis.Com. https://finansial.bisnis.com/read/20210302/11/1362644/setahun-covid-19-bi-pangkas-suku-bunga-acuan-ke-level-terendah-sepanjang-sejarah
  • Erturk, I., & Solari, S. (2007). Banks as continuous reinvention. New Political Economy, 12(3), 369–388. https://doi.org/10.1080/13563460701485599
  • Farzanegan, M. R., Feizi, M., & Gholipour, H. F. (2021). Globalization and the Outbreak of COVID-19: An Empirical Analysis. Journal of Risk and Financial Management, 14(3), 105. https://doi.org/10.3390/jrfm14030105
  • Hasan, M., Hartoto, H., Abdelina, A., Riyaldi, M. H., Aswanto, A., Akbar, T., Juliansyah, R., Talakua, B. A., Firmansyah, H., Nugroho, H., Ferdinandus, A. Y., Sattar, S., Apriyeni, D., & Nugroho, L. (2022). Ekonomi Pembangunan Sebuah Tinjauan Teori dan Praktis. In R. Septiani (Ed.), Widina Media Utama. Widina Media Utama.
  • Hidayah, N., Nugroho, L., & Prihanto, H. (2021). The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study. International Journal of Finance, Insurance and Risk Management, 11(1), 24–37.
  • Hutauruk, D. M., & Perwitasari, A. S. (2021). Program PEN jadi tumpuan UMKM di tengah gelombang baru Covid-19. Nasional.Kontan.Co.Id. https://nasional.kontan.co.id/news/program-pen-jadi-tumpuan-umkm-di-tengah-gelombang-baru-covid-19
  • Ihwanudin, N., Maulida, S., Ilham Akbar Fatriansyah, A., Sari Rahayu, S., Nugroho, L., Widyastuti, S., Rasyid Ridha Rahman, M., Fachri, S., Rijal, K., Agrosamdhyo, R., Hanifia Senjiati, I., Ryan Isnandar, F., & Arzhi Jiwantara, F. (2020). Pengantar Perbankan Syariah (Konsep, Regulasi & Praktis). Widina Bhakti Persada Bandung. www.penerbitwidina.com
  • Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership. Strategic Management Journal, 21(4), 1215–1224. http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=12243301&site=ehost-live
  • Kiranti, D. E., & Nugroho, L. (2022). Dampak Pandemi Covid-19 Terhadap Pengangguran serta Jabatan Kerja Kritis. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(3), 335–341. https://doi.org/10.47065/ekuitas.v3i3.1145
  • Labetubun, M. A. H., Maulida, A. Z., Triwardhani, D., Husain, H., Bagenda, C., Nugroho, L., Hargyatni, T., Santi, S., Mubarrok, U. S., Purnomo, A., Tomahuw, R., Komarudin, P., Murdiyanto, E., & Sudirman, A. (2021). Lembaga Keuangan Bank & Non Bank (Sebuah Tinjauan Teori dan Praktis). In N. S. Wahyuni (Ed.), Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.
  • León-Bravo, V., Caniato, F., & Caridi, M. (2019). Sustainability in multiple stages of the food supply chain in Italy: practices, performance and reputation. Operations Management Research, 12(1–2), 40–61. https://doi.org/10.1007/s12063-018-0136-9
  • Muniarty, P., Surya Abbas, D., Fatira, M. A., Sugiri, D., Nurfadilah, D., Moridu, I., Nugroho, L., Irwansyah, R., Gede Satriawan, D., Maulida, S., Syam Budi Bakroh, D., Sudarmanto, E., Kembauw, E., Hafizh, M., & Rismawati, N. (2020). Manajemen Perbankan. www.penerbitwidina.com
  • Napitupulu, D., Nugroho, L., Fauzi, A., Permana, S. D. H., Lutfiyana, N., Setyawati, I., Bahri, A. S., Samosir, R. S., Ananto, P. D., Tallo, A. J., & Nisa, B. (2020). Mudah Membuat Skripsi/Tesis (Pertama). CV. Penerbit Qiara Media.
  • Nugroho, L., & Arafah, W. (2020). Eksistensi Dan Tantangan Usaha Mikro, Kecil Dan Menengah (UMKM) Pada Era Globalisasi. In Sumitro, A. Suroso, & S. Nurhayati (Eds.), Manajemen Hasil Pemikiran dari Para Dosen Perguruan Tinggi di Indonesia: Vol. First (pp. 172–187). Sihsawit Labuhan Batu. https://doi.org/10.1017/CBO9781107415324.004
  • Nugroho, L., Badawi, A., & Hidayah, N. (2022). How Indonesian Women Micro and Small Entrepreneurs Can Survive in Covid-19 Pandemic ? Amalee: Indonesian Journal of Community Research & Engagement, 3(1), 215–222.
  • Nugroho, L., Mastur, A. A., & Wahyono, T. (2021). Comparative Analysis of the Determinant Factors of Return on Assets between Islamic Commercial Banks (BUS) and Islamic Business Units (UUS). Jurnal Economia, 17(1), 124–140.
  • Nugroho, L., Nugraha, E., & Badawi, A. (2021). Comparative Analysis of The Effect of Loan/Financing To Deposit Ratio, Labor Costs Growth and Promotion Costs Growth to Returns on Assets in Islamic Banks and Conventional Banks in Indonesia. International Journal of Commerce and Finance, 7(2), 21–49.
  • Nugroho, L., Nurrohmah, S., & Anasta, L. (2018). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(2), 96. https://doi.org/10.32897/sikap.v2i2.79
  • Nugroho, L., Suganda, A. D., Febrianty, F., Hamid, M. A. L., Ihwanudin, N., Trimulato, T., Haerany, A., Anwar, S., Hartono, R., & Anwar, A. (2020). Pengantar Perbankan Syariah. Widina Bhakti Persada Bandung. www.penerbitwidina.com
  • Nugroho, L., Utami, W., Harnovinsah, & Doktorlina, C. M. (2020). Covid-19 and The Potency of Disruption on The Islamic Banking Performance (Indonesia Cases). International Journal of Economic and Business Applied, 1(1), 11–25.
  • Nurhayati, F., & Iswara, P. (2021). UMKM Pulihkan Ekonomi di Tengah Pandemi - Infografik Katadata.co.id. Katadata.Co.Id. https://katadata.co.id/padjar/infografik/615d17836941a/umkm-pulihkan-ekonomi-di-tengah-pandemi
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Aracılık stratejisinin covid-19 pandemilerinde varlık getirisine etkisi: İslami bankaya karşı konvansiyonel banka (Endonezya ampirik örnekleri)

Yıl 2022, Cilt: 5 Sayı: 3, 157 - 168, 09.11.2022

Öz

Bu çalışma, Covid-19 salgını sırasında hem İslami hem de geleneksel bankaların bankacılık sektöründeki fon yaratma ve fon dağıtım stratejilerinin performans üzerindeki etkisini analiz etmeyi amaçlamaktadır. Bu nedenle, bu çalışmada kullanılan değişkenler, fon yaratma stratejisini belirleyen bağımsız değişkenler olarak İslami bankalardaki Paylaşım Maliyeti Oranı (CoSR) ve geleneksel bankalardaki Fon Maliyeti (CoF)'dir. Ayrıca, fon dağıtım stratejisi için bağımsız değişkenler İslami bankalarda Finansman Mevduat Oranı (FDR) ve konvansiyonel bankalarda Kredi Mevduat Oranı (LDR)'dir. Bu çalışmada bağımlı değişken Varlık Getirisidir (ROA). Kullanılan yöntem, çoklu regresyon analizi istatistiklerini kullanan nicel bir yöntemdir. Bu çalışmanın sonuçları, İslami bankalarda CoSR'nin ve geleneksel bankalarda CoF'nin ROA üzerinde olumsuz ve anlamlı bir etkiye sahip olduğu bilinmektedir. Ayrıca, İslami bankalar üzerindeki FDR, İslami bankaların ROA'sını etkilemez, ancak geleneksel bankaların LDR'si ROA üzerinde olumlu ve anlamlı bir etkiye sahiptir. Bu çalışma, optimal performansa (ROA) ulaşmak için fon yaratma ve fon dağıtım stratejileri arasında ideal bir strateji kombinasyonunun gerekli olduğunu ima etmektedir.

Proje Numarası

02-5/969/B-SPK/III/2022

Kaynakça

  • Alamsyah, L. (2019). Pengaruh Efisiensi, Kualitas Aktiva, Likuiditas, Sensivitas dan Solvabilitas terhadap ROA pada Bank Swasta Nasional non Devisa. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 1(2), 53–62. https://doi.org/10.31538/iijse.v1i2.196
  • Aziz, L. H., Malle, S. S., Fatriansyah, A. I. A., Raya, F., Nugroho, L., Hartoto, H., Marietza, F., Haerany, A., AK, M. F., Syafril, S., Ersyafdi, I. R., Yuliafitri, I., Anwar, A., Wahyudi, T., & Bairizki, A. (2021). Akuntansi Syariah (Sebuah Tinjauan Teori dan Praktis). In Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.
  • Badawi, A., Nugroho, L., & Hidayah, N. (2021). Islamic bank performance : Does low-cost fund and labor cost affect it ? ( Empirical cases in Bank Syariah Mandiri-Indonesia ). Business, Economics and Management Research Journal, 4(2), 81–92.
  • Bahtiar & Saragih. (2020). Dampak Covid-19 Terhadap Perlambatan Ekonomi Sektor UMKM. Jurnal Bidang Ekonomi Dan Kebijakan Publik, 12(6), 19–24.
  • Bikker, J. A., & Gerritsen, D. F. (2018). Determinants of Interest Rates on Time Deposits and Savings Accounts: Macro Factors, Bank Risk, and Account Features. International Review of Finance, 18(2), 169–216. https://doi.org/10.1111/ir
  • Blay, A. D., Geiger, M. A., & North, D. S. (2011). The Auditor’s going-concern opinion as a Communication of Risk. Auditing, 30(2), 77–102. https://doi.org/10.2308/ajpt-50002
  • Boadway, R., Sato, M., & Tremblay, J. F. (2021). Efficiency and the taxation of bank profits. International Tax and Public Finance, 28(1), 191–211. https://doi.org/10.1007/s10797-020-09616-3
  • Cuestas, J. C., Lucotte, Y., & Reigl, N. (2020). Banking sector concentration, competition and financial stability: the case of the Baltic countries. Post-Communist Economies, 32(2), 215–249. https://doi.org/10.1080/14631377.2019.1640981
  • Diantanti, N. P., Trimulato, T., Mahriani, E., Nugroho, L., Shaleh, M., Supatminingsih, T., Faujiah, A., Rachmawati, E., Jumiati, E., Isnandar, F. R., Bahri, S., Djuanda, G., Sudarmanto, E., & Saravistha, D. B. (2021). Pengantar Bisnis Islam (Tinjauan Konsep dan Praktis). In Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.
  • Elena, M., & Alaydrus, H. (2021). Setahun Covid-19, BI Pangkas Suku Bunga Acuan ke Level Terendah Sepanjang Sejarah - Finansial Bisnis.com. Finansial.Bisnis.Com. https://finansial.bisnis.com/read/20210302/11/1362644/setahun-covid-19-bi-pangkas-suku-bunga-acuan-ke-level-terendah-sepanjang-sejarah
  • Erturk, I., & Solari, S. (2007). Banks as continuous reinvention. New Political Economy, 12(3), 369–388. https://doi.org/10.1080/13563460701485599
  • Farzanegan, M. R., Feizi, M., & Gholipour, H. F. (2021). Globalization and the Outbreak of COVID-19: An Empirical Analysis. Journal of Risk and Financial Management, 14(3), 105. https://doi.org/10.3390/jrfm14030105
  • Hasan, M., Hartoto, H., Abdelina, A., Riyaldi, M. H., Aswanto, A., Akbar, T., Juliansyah, R., Talakua, B. A., Firmansyah, H., Nugroho, H., Ferdinandus, A. Y., Sattar, S., Apriyeni, D., & Nugroho, L. (2022). Ekonomi Pembangunan Sebuah Tinjauan Teori dan Praktis. In R. Septiani (Ed.), Widina Media Utama. Widina Media Utama.
  • Hidayah, N., Nugroho, L., & Prihanto, H. (2021). The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study. International Journal of Finance, Insurance and Risk Management, 11(1), 24–37.
  • Hutauruk, D. M., & Perwitasari, A. S. (2021). Program PEN jadi tumpuan UMKM di tengah gelombang baru Covid-19. Nasional.Kontan.Co.Id. https://nasional.kontan.co.id/news/program-pen-jadi-tumpuan-umkm-di-tengah-gelombang-baru-covid-19
  • Ihwanudin, N., Maulida, S., Ilham Akbar Fatriansyah, A., Sari Rahayu, S., Nugroho, L., Widyastuti, S., Rasyid Ridha Rahman, M., Fachri, S., Rijal, K., Agrosamdhyo, R., Hanifia Senjiati, I., Ryan Isnandar, F., & Arzhi Jiwantara, F. (2020). Pengantar Perbankan Syariah (Konsep, Regulasi & Praktis). Widina Bhakti Persada Bandung. www.penerbitwidina.com
  • Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership. Strategic Management Journal, 21(4), 1215–1224. http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=12243301&site=ehost-live
  • Kiranti, D. E., & Nugroho, L. (2022). Dampak Pandemi Covid-19 Terhadap Pengangguran serta Jabatan Kerja Kritis. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(3), 335–341. https://doi.org/10.47065/ekuitas.v3i3.1145
  • Labetubun, M. A. H., Maulida, A. Z., Triwardhani, D., Husain, H., Bagenda, C., Nugroho, L., Hargyatni, T., Santi, S., Mubarrok, U. S., Purnomo, A., Tomahuw, R., Komarudin, P., Murdiyanto, E., & Sudirman, A. (2021). Lembaga Keuangan Bank & Non Bank (Sebuah Tinjauan Teori dan Praktis). In N. S. Wahyuni (Ed.), Widina Bhakti Persada Bandung. Widina Bhakti Persada Bandung.
  • León-Bravo, V., Caniato, F., & Caridi, M. (2019). Sustainability in multiple stages of the food supply chain in Italy: practices, performance and reputation. Operations Management Research, 12(1–2), 40–61. https://doi.org/10.1007/s12063-018-0136-9
  • Muniarty, P., Surya Abbas, D., Fatira, M. A., Sugiri, D., Nurfadilah, D., Moridu, I., Nugroho, L., Irwansyah, R., Gede Satriawan, D., Maulida, S., Syam Budi Bakroh, D., Sudarmanto, E., Kembauw, E., Hafizh, M., & Rismawati, N. (2020). Manajemen Perbankan. www.penerbitwidina.com
  • Napitupulu, D., Nugroho, L., Fauzi, A., Permana, S. D. H., Lutfiyana, N., Setyawati, I., Bahri, A. S., Samosir, R. S., Ananto, P. D., Tallo, A. J., & Nisa, B. (2020). Mudah Membuat Skripsi/Tesis (Pertama). CV. Penerbit Qiara Media.
  • Nugroho, L., & Arafah, W. (2020). Eksistensi Dan Tantangan Usaha Mikro, Kecil Dan Menengah (UMKM) Pada Era Globalisasi. In Sumitro, A. Suroso, & S. Nurhayati (Eds.), Manajemen Hasil Pemikiran dari Para Dosen Perguruan Tinggi di Indonesia: Vol. First (pp. 172–187). Sihsawit Labuhan Batu. https://doi.org/10.1017/CBO9781107415324.004
  • Nugroho, L., Badawi, A., & Hidayah, N. (2022). How Indonesian Women Micro and Small Entrepreneurs Can Survive in Covid-19 Pandemic ? Amalee: Indonesian Journal of Community Research & Engagement, 3(1), 215–222.
  • Nugroho, L., Mastur, A. A., & Wahyono, T. (2021). Comparative Analysis of the Determinant Factors of Return on Assets between Islamic Commercial Banks (BUS) and Islamic Business Units (UUS). Jurnal Economia, 17(1), 124–140.
  • Nugroho, L., Nugraha, E., & Badawi, A. (2021). Comparative Analysis of The Effect of Loan/Financing To Deposit Ratio, Labor Costs Growth and Promotion Costs Growth to Returns on Assets in Islamic Banks and Conventional Banks in Indonesia. International Journal of Commerce and Finance, 7(2), 21–49.
  • Nugroho, L., Nurrohmah, S., & Anasta, L. (2018). Faktor-Faktor Yang Mempengaruhi Opini Audit Going Concern. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 2(2), 96. https://doi.org/10.32897/sikap.v2i2.79
  • Nugroho, L., Suganda, A. D., Febrianty, F., Hamid, M. A. L., Ihwanudin, N., Trimulato, T., Haerany, A., Anwar, S., Hartono, R., & Anwar, A. (2020). Pengantar Perbankan Syariah. Widina Bhakti Persada Bandung. www.penerbitwidina.com
  • Nugroho, L., Utami, W., Harnovinsah, & Doktorlina, C. M. (2020). Covid-19 and The Potency of Disruption on The Islamic Banking Performance (Indonesia Cases). International Journal of Economic and Business Applied, 1(1), 11–25.
  • Nurhayati, F., & Iswara, P. (2021). UMKM Pulihkan Ekonomi di Tengah Pandemi - Infografik Katadata.co.id. Katadata.Co.Id. https://katadata.co.id/padjar/infografik/615d17836941a/umkm-pulihkan-ekonomi-di-tengah-pandemi
  • Oktris, L., Tarmidi, D., Nugroho, L., Anasta, L., & Fadjareni, A. (2022). Tips & Trik Cara Praktis Menyusun Skripsi dan Tesis (Pertama). Pustaka Pranala. Sari, F., & Dewi, H. K. (2021a). Akibat pandemi Covid-19, kredit Bank of India Indonesia turun di kuartal III-2021. Keuangan.Kontan.Co.Id. https://keuangan.kontan.co.id/news/akibat-pandemi-covid-19-kredit-bank-of-india-indonesia-turun-di-kuartal-iii-2021
  • Sari, F., & Dewi, H. K. (2021b). Penyaluran kredit bank asing lesu, ini penyebabnya. Keuangan.Kontan.Co.I. https://keuangan.kontan.co.id/news/penyaluran-kredit-bank-asing-lesu-ini-penyebabnya
  • Sukmadilaga, C., & Nugroho, L. (2017). Pengantar Akuntansi Perbankan Syariah “Prinsip, Praktik dan Kinerja.” Pusaka Media, Bandar Lampung, Indonesia.
  • Sukmana, R., & Febriyati, N. A. (2016). Islamic Banks vs Conventional Banks in Indonesia: An Analysis on Financial Performances (Bank Islam vs Bank Konvensional di Indonesia: Satu Analisis Prestasi Kewangan). Jurnal Pengurusan, 47(07), 81–90. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84989940687&partnerID=40&md5=cdfd0ab5b617e83d56e568a36cc9fc0b
  • Suprapty, R., Witjaksono, A., Nugroho, L., Badawi, A., Susanti, M., Mardanugraha, E., & Ary, W. W. (2021). Perbankan Hasil Pemikiran dari Para Dosen Berbagai Perguruan Tinggi di Indonesia. In Perbankan Hasil Pemikiran dari Para Dosen Berbagai Perguruan Tinggi di Indonesia (Vol. 1, Issue 1).
  • Suryo, M., Nugraha, E., & Nugroho, L. (2019). Pentingnya Opini Audit Going Concern dan Determinasinya. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 123–130.
  • Utami, W., & Nugroho, L. (2019). Going Concern Studies of Government Social Enterprise in Indonesia Going Concern Studies of Government Social Enterprise in Indonesia (Village Government Enterprises Case/Bumdes-Lebak Region, West Java Province-Indonesia). International Journal Entrepreneurship and Management Inquiries, 3(5), 191–206. https://www.researchgate.net/publication/338215781
  • Walfajri, M., & Laoli, N. (2021). Bank Maybank Indonesia (BNII) bukukan penurunan laba 3,3% hingga September 2021. Investasi.Kontan.Co.Id. https://investasi.kontan.co.id/news/bank-maybank-indonesia-bnii-bukukan-penurunan-laba-33-hingga-september-2021
  • Zamzami, A. H., Mahliza, F., Ali, A. J., & Nugroho, L. (2021). Pandemic Covid-19, Revolution Industry 4.0 and Digital Enterpreneur Trending. Journal of Islamic Economics & Social Science, 2(2), 133–140.
Toplam 39 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Araştırma Makalesi
Yazarlar

Lucky Nugroho 0000-0002-9613-1667

Erik Nugraha 0000-0002-0576-4662

Ahmad Badawi 0000-0002-9174-8000

Proje Numarası 02-5/969/B-SPK/III/2022
Yayımlanma Tarihi 9 Kasım 2022
Kabul Tarihi 28 Eylül 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 5 Sayı: 3

Kaynak Göster

APA Nugroho, L., Nugraha, E., & Badawi, A. (2022). Intermediary strategy impact to return on asset in covid-19 pandemics: Islamic bank vs conventional bank (Indonesia empirical cases). Business Economics and Management Research Journal, 5(3), 157-168.

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