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"Studi ini bertujuan mempelajari pengaruh dari kondisi ekonomi dan finansial di ASEAN-5, serta pengaruh model persaingan industri perbankan di setiap negara anggota ASEAN-5 terhadap komponen pendapatan bank. Penelitian ini menggunakan sampel berupa pada panel data dari periode Januari 2011 hingga Desember 2020. Hasil penelitian menunjukkan bahwa di ASEAN-5, komponen pendapatan bank yang terpengaruh oleh kondisi ekonomi dan finansial di ASEAN-5 adalah pendapatan komisi dan biaya, disusul dengan NII dan provision of loss, kemudian operating expense, dan terakhir trading income. Ini menunjukkan bahwa pengaruh terkuat kondisi ekonomi dan finansial ada pada komponen non-NII. Dari segi ukuran bank, yang paling dipengaruhi adalah bank besar (large bank). Untuk model persaingan, indikator yang dipakai adalah concentration ratio, dan di ASEAN-5 negara yang paling konsisten banyak terpengaruh komponen pendapatannya adalah Indonesia.

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This research purposes to understand the effect of economics dan financial condition in ASEAN-5 and the effect of banking industry competitiveness model of each country in ASEAN-5 towards bank income components. This research is using samples of panel data from January 2011 until December 2020. Results show that in ASEAN-5, bank income component that is the most affected from economics and financial condition in ASEAN-5 is commission and fees income, then NII and provision of loss, and then operating expense, and lastly trading income. This shows that the strongest effect of economics and financial condition is in non-NII components. From bank size perspective, large bank is the most affected by economics and financial condition. From competitiveness model perspective, indicator used is concentration ratio, and Indonesia is the one that consistently affected by concentration ratio."

"Penerapan desentralisasi asimetris di Indonesia dilakukan pada 5 daerah yaitu Provinsi DKI Jakarta sebagai Ibukota Negara, Provinsi Daerah Istimewa Yogyakarta, Provinsi Aceh, Provinsi Papua, dan Provinsi Papua Barat. Kebijakan tersebut berimplikasi dengan penerimaan dana desentralisasi yang lebih tinggi. Penelitian bertujuan untuk mengkaji hubungan kondisi keuangan 3 daerah otonomi khusus yaitu Aceh, Papua, dan Papua Barat dengan akuntabilitas keuangan daerah yang diproksikan oleh variabel opini Laporan Keuangan Pemerintah Daerah (LKPD) hasil pemeriksaan BPK RI. Menggunakan metode Conditional Logistic Fixed Effect, penelitian menggunakan rasio keuangan berdasarkan data keuangan daerah sejak 2011-2019. Hasil penelitian adalah: pertama, adanya hubungan antara akuntabilitas dengan kondisi keuangan pemerintah daerah otonomi khusus yang direfleksikan oleh beberapa variabel yang signifikan dan konsisten pada beberapa model. Kedua, variabel yang konsisten mendorong terciptanya akuntabilitas adalah variabel rasio Dana Alokasi Khusus (DAK) dibagi total dana transfer, sementara itu rasio Dana Bagi Hasil (DBH) per total pendapatan konsisten dan signifikan dalam mengurangi kemungkinan terwujudnya opini Wajar Tanpa Pengecualian (WTP) sebagai penilaian akuntabilitas tertinggi. Variabel lain seperti rasio belanja operasional dan belanja modal per total belanja juga mengurangi kemungkinan terwujudnya opini WTP. Hasil ini menunjukkan bahwa pemerintah perlu memperhatikan rasio-rasio keuangan daerah dalam evaluasi pelaksanaan desentralisasi asimetris terutama pada ketiga provinsi tersebut.

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The asymmetric decentralization policy is applied in 5 regions: DKI Jakarta Province as the State Capital, Yogyakarta Special Region Province, Aceh Province, Papua Province, and West Papua Province. This study examines the relationship between the financial conditions of 3 special autonomous regions, namely Aceh, Papua, and West Papua, with regional financial accountability as proxied by the variable of opinion on regional financial statements (LKPD) due to the examination of the Indonesian National Audit Board. Using the Conditional Logistic Fixed Effect method, this study uses financial ratios based on regional financial data from 2011-2019. The results show that, first, there is a relationship between accountability and the financial condition of the special autonomy regional government, which is reflected by several significant and consistent variables in several models. Second, the variable that consistently encourages accountability is the proportion of Special Allocation Fund (DAK) from the total transfer. Meanwhile, the ratio of Revenue Sharing (DBH) per total income is consistent and significant in reducing the possibility of realizing an Unqualified Opinion (WTP) as the highest accountability assessment. Other variables such as the ratio of operational expenditures and capital expenditures per total expenditure also reduce the probability of realizing the WTP opinion. These results indicate that the government needs to pay attention to regional financial ratios in evaluating the implementation of asymmetric decentralization, especially in the three provinces."

"Akibat memburuknya kondisi perekonomian akibat kenaikan harga minyak mentah dunia, perusahaan dan bank-bank harus memikirkan cara untuk dapat mempertahankan kelangsungan hidup dari usahanya. Kondisi perekonomian seperti ini menyebabkan perusahaan dan bank-bank mengalami apa yang disebut dengan financial distress, yaitu berdasarkan definisi yang dikemukakan Stephen A. Ross dalam Buku Corporate Finance Sixth Edition; Financial distress is a situation where a firm's operating cash flows are not sufficient to satisfy current obligations (such as trade credits or interest expenses) and the firms is forced to take corrective action.Edward I. Altman telah mengembangkan suatu model yang dapat digunakan oleh Para analis keuangan untuk mengetahui kebangkrutan suatu perusahaan, yaitu Z-Score Model, yang diterapkan pada perusahaan manufaktur dan non manufaktur; perusahaan private dan perusahaan non manufaktur.Berdasarkan hasil pengujian terhadap Laporan Keuangan Bank-Bank yang telah dicabut ijin usahanya, didapatkan hasil test bahwa lebih dari 50% bank-bank tersebut tergolong bangkrut. Atas dasar hat tersebut, penulis berkesimpulan bahwa Z -Score Model Altman untuk perusahaan private dan manufaktur dapat diterapkan pada Laporan Keuangan Bank.Bank-bank yang telah tergolong bangkut tersebut oleh Bank Indonesia disebut sebagai bank bermasalah. Bank-bank ini mendapatkan pengawasan khusus dari Bank Indonesia dan diupayakari untuk dapat disehatkan kembali kondisinya, dengan berbagai cara seperti merger, akuisisi, mencari investor, dan lain-lain, selanjutnya apabila tidak bisa disehatkan kembali maka bank tersebut akan dilikuidasi.Z-Score Model yang dikembangkan oleh E.I. Altman ini masih perlu diteliti kembali khususnya untuk meramalkan kebangkrutan bank-bank, karena terdapat perbedaan yang mendasar dan kegiatan usaha perusahaan dengan perbankan. Di samping itu Z-Score Model dan Altman ini belum memasukkan unsur risiko, off balance sheet transactions dan prudential banking sesuai dengan ketentuan yang berlaku di perbankan.

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Because of the deterioration of economic conditions since the government increased fuel prices, many companies included banks have been in trouble in its financial condition. To maintain the sustainability of its business, every company must have a good solution in order to deal with this problem. This condition complies with the definition made by Stephen A. Ross in his book Corporate Finance Sixth Edition stating that Financial distress is a situation where a firm's operating cash flows are not sufficient to satisfy current obligations (such as trade credits or interest expenses) and the firms is forced to take corrective action.

Edward I. Altman had developed Z-Score Model to predict firm's bankruptcy. He made two models for different company, that were Z-Score Model for manufacturing and non manufacturing companies and Z-Score Model for private company and non manufacturing company.

The result of testing Z-Score Model to Financial Statement from liquidated banks is that, more than 50% of these banks are proven to be bankrupt banks. Based on this empirical result, I conclude that Z-Score Model from Altman is a good model to predict bank's bankruptcy.

This finding is appropriate with the measures taken by Bank Indonesia as a Central Bank that classified these banks as insolvent banks. These banks, then, received special treatment from Bank Indonesia. In order to make financial condition of these banks was sound, banks and Bank Indonesia must have such solutions as searching new investor, adding up capital, merger, acquisitions, takeovers, etc. Bank Indonesia gave opportunity to bank as follows; if a bank cannot be restored or fail after acquiring special treatment, banks will be closed by Bank Indonesia.

Z-Score Model from E.I. Altman must have developed again because these models are designed for manufacture and non manufacture and private company. If these models are used to banking, many thing likes risk, off balance sheet transactions and prudential banking should be accounted in order to create a suitable models for bank's bankruptcy."