2 10 15 https://repository.horizon.ac.id/files/original/1773c03213b3ef687c44278d6f7a2fdb.pdf ccb77339fe72cdeb2e7b701a0eaca4f1 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 26 No. 3 (2022) July 2022 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang The Role of Government, Financial Literacy, and Inclusion on the Financial Performance of MSMEs in Malang City Subject The topic of the resource Financial literacy, the role of Government, financial inclusion, and MSME financial performance Description An account of the resource Micro, Small, and Medium Enterprises (MSMEs) in Malang City, East Java Province, are important economic assets because they reduce unemployment and poverty. The number of MSMEs units in Malang City has increased, but their performance has decreased during the Covid-19 pandemic. This situation correlates with financial literacy, the role of Government, and financial inclusion. This study aims to determine the factors that influence the financial performance of MSMEs in Malang City during the COVID-19 pandemic, which includes financial inclusion as a moderating variable for the influence of financial literacy and the role of the Government. This research is quantitative, and data is obtained through questionnaires. Respondents to this research questionnaire were 129 MSMEs in Malang City. The results of the analysis are: first, the role of the Government has a positive effect on the financial performance of MSMEs; second, financial literacy has a positive impact on the financial performance of MSMEs; third, financial inclusion moderates the role of the Government and financial literacy on the financial performance of MSMEs in Malang City. This research contributes to collaboration on the part of Government, financial literacy, and financial inclusion to improve the financial performance of MSMEs. Creator An entity primarily responsible for making the resource Dwi Ekasari Harmadji, Rachma Yuliana, Rosyid Arifin, Ayu Kemala Putri Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.8115 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2022 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang and MSME financial performance financial inclusion Financial literacy, the role of Government JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/cb1cf7a664f72014541199ec5dde3c80.pdf d9bd49c98c01d83d5bd67253f7a54479 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 26 No. 3 (2022) July 2022 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Income Diversification Strategy on Bank Stability: International Banks Evidence Subject The topic of the resource income diversification, non-interest income, bank stability, bank z�score, GM Description An account of the resource This study aims to analyze the implementation of the income diversification strategy on bank stability carried out by international banks. This study uses panel data from 32 international banking companies from 2010-2019 with a total of 320 firm years of observation. The generalized method of moments is used as a statistical analysis tool for panel data. The study results show that the mplementation of the income diversification strategy carried out by international banks was convincingly able to increase bank stability. This indicates that international banks were able to perform cost diversification efficiency to achieve better stability. Furthermore, the use of high leverage could reduce bank stability. This study shows robust results in the measurement of income diversification using either the Herfindahl Hirschman Index (HHI) or the ratio of non-interest income to total income. This is a premier formal assessment of the nexus between income diversification strategies and risk management among the largest commercial banks in the world context. This research is expected to be useful for banking management, regulators, and investors in the banking sector. Creator An entity primarily responsible for making the resource Handy Octavianus, Khaira Amalia Fachrudin Source A related resource from which the described resource is derived DOI: 10.26905/jkdp.v26i3.7764 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2022 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang bank stability, bank z score, GM income diversification JURNAL NASIONAL AKUNTANSI non-interest income https://repository.horizon.ac.id/files/original/4a1c13aa64587a71d7931929920f8c59.pdf 772095f1335ebaec5143049ccd5f6cf3 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 26 No. 3 (2022) July 2022 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Predicting Future Performance and Dividend Policy by Asset Revaluation and Leverage Subject The topic of the resource Asset Revaluation; Dividend Policy; Future Company Performance; Leverage. Description An account of the resource This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predicting the company's future performance. Stakeholder interest in dividends is limited by biased information about the company's future performance through leverage levels and asset revaluation results that can be handled through financial statements in decision making for dividend distribution. Therefore, this study supports agency theory and dividend policy theory. The sample of this research is 205 financial statements of companies listed on the Indonesia Stock Exchange for the period 2012-2019. The analytical method used is Path Analysis. The results show that an increase in asset revaluation reduces the company's level of leverage and future company performance, and an increase in the benefits of asset revaluation increases the company's dividend policy. The increase in leverage has a positive contribution to the company's performance in the future but does not have a significant effect on dividend policy due to the high level of company debt. Meanwhile, leverage does not mediate an increase in asset revaluation on future company performance and dividend policy. This study contributes to the improvement of the model to predict the company's future performance by implementing business strategies on asset revaluation and leverage. Creator An entity primarily responsible for making the resource Ridwan, Yossi Diantimala, Indayani Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.7560 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2022 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Asset Revaluation; Dividend Policy Future Company Performance; Leverage JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/c6ee5a2eb59597aba326a05d1de03e93.pdf 45576e7f8e5365cc62bc681f0106cbb8 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 26 No. 3 (2022) July 2022 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang An Alternative for the External Debt with the Implementation of Islamic Financial Instrument: Study on Indonesia Deficit Budget Policy Subject The topic of the resource Budget Deficit Policy; External Debt; Islamic Financial Instrument Description An account of the resource Indonesian government tends to use a budget deficit policy which has an impact on the amount of the state budget being no larger than the revenue earned by the state. This certainly triggers the government to incur debt, especially foreign debt. Indonesia as a country with a majority Muslim population certainly has great potential in utilizing Islamic financial instruments as a substitute for foreign debt. Therefore, this study aims to examine good state budget policies in avoiding state debt through the implementation of Islamic financial instruments such as zakat and waqf. The paper uses a descriptive qualitative approach. This study uses secondary data on state revenues, state expenditures, the state budget deficit, and Indonesia's sovereign debt in 2016-2020. The data were analyzed descriptively to determine the negative impact of Indonesia's current foreign debt. The result concludes that Islamic financial instruments such as zakat and waqf can be used as an alternative to foreign debt. In addition, the government can also issue SBSN, such as Sukuk, which encourage public confidence to invest in the government. Creator An entity primarily responsible for making the resource Putri Rizka Citaningati, Kamaluddin Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.7789 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2022 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Budget Deficit Policy; External Debt Islamic Financial Instrument JURNAL NASIONAL AKUNTANSI https://repository.horizon.ac.id/files/original/9f452d876611124b833ffeee803fa2a8.pdf c31353bc275fba0a36dedcfd32917c70 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Vol. 26 No. 3 (2022) July 2022 Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Is there financial accelerator in indonesian banking? Subject The topic of the resource Business Cycle, Price-cost Margin, Financial Accelerator, Banking Description An account of the resource The purpose of this study is to examine the effect of the business cycle on price-cost margins in Indonesian banking. The research method used is the System Generalized Method Moment (SYS-GMM) to analyze 94 conventional banks in Indonesia for the period 2011-2020. The results of this study indicate that the business cycle has two effects on the price�cost margin in Indonesian banking. First, GDP has no effect on the price-cost margin. Second, credit has a negative effect on price-cost margins in Indonesian banks. Our result study is to prove the results of research on "financial accelerators" in previous studies. This study suggests banks and policymakers in Indonesia must be able to assist the economy in providing credit to accelerate economic recovery, which can reduce the default risk. Creator An entity primarily responsible for making the resource Dadang Lesmana, Felisitas Defung, Wirasmi Wardhani Source A related resource from which the described resource is derived DOI : 10.26905/jkdp.v26i3.7556 Publisher An entity responsible for making the resource available Universitas Merdeka Malang Date A point or period of time associated with an event in the lifecycle of the resource July 2022 Contributor An entity responsible for making contributions to the resource Sri Wahyuni Rights Information about rights held in and over the resource ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print) Format The file format, physical medium, or dimensions of the resource PDF Language A language of the resource English Type The nature or genre of the resource Text Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Jurnal Keuangan dan Perbankan Universitas Merdeka Malang Business Cycle, Price-cost Margin Financial Accelerator, Banking JURNAL NASIONAL AKUNTANSI