THE EFFECT OF MACROECONOMIC VARIABLES ON NON-PERFORMING FINANCING (NPF) IN ISLAMIC COMMERCIAL BANKS FOR THE PERIOD 2012-2024

Objective: This study examines the effect of macroeconomic variables, namely inflation, BI Rate, and exchange rate, on Non-Performing Financing (NPF) at Islamic Commercial Banks, specifically Bank Muamalat and BCA Syariah, during the period 2012–2024. Method: The method used is a quantitative app...

Inflation BI rate Exchange rate Non-performing financing Syariah commercial banks
STUDY OF ENERGY SECTOR FINANCIAL FUNDAMENTALS IN THE CONTEXT OF IMPORT POLICY

Objective: This study aims to analyze the effect of profitability, liquidity, and activity on the stock prices of energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The energy sector is capital intensive and highly influenced by government policy dynamics,...

Profitability Liquidity Activity Stock Price Energy Sector
THE EFFECTIVENESS OF IMPLEMENTING THE AUDIT TOOL AND LINKED ARCHIVE SYSTEM (ATLAS) ON AUDITOR PERFORMANCE

Objective: This study aims to analyze the effectiveness of implementing the ATLAS application on auditor performance at KAP Mahsun, Nurdiono, Kukuh & Partners Malang. Method: The research method used is a qualitative phenomenological approach through interviews, observation, and documentation...

ATLAS Effectiveness Auditor performance Audit quality Audit quantity
EL NINO ON STOCK PRICES

Objective: This study examines the impact of deflation, exchange rates, and net profit margins (NPM) on the stock prices of 21 agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 during the El Niño phenomenon, which causes drought and food supply disruptio...

Deflation Exchange rate Net Profit Margin (NPM) Stocks