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<![CDATA[Pengaruh Debt to Equity Ratio dan Return on Equity terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Antis I’niswatin]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Setiawan Setiawan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i1.2421
<![CDATA[Thiss research aims to detrmine how much influence the Debt to Equity Ratio (DER) dan Return on Equity (ROE) on Stock Prices at Food and Beverage Sub Sector companies listed on the Indonesia Stock Exchange for the period 2013-2018. The sample used in this research were ten companies obtained based on purposive sampling technique. The data used in this study is panel data so that the data will be tested using the help of the Eviews 9 application and analysed using panel data multiple analysis. The results of this analysis indicate that DER partially has a negative and significant effect on stock prices and ROE partially has a positive and significant effect on stock prices. Meanwhile, simultaneously, DER and ROE have a joint influence on stock price of companies in the Food and Beverage Sub Sector for the 2013-2018 period.]]>
<![CDATA[Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Return on Asset pada Perusahaan Otomotif dan Komponen Periode 2013-2018 ]]>
<![CDATA[Evi Fujilestari]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i1.2432
<![CDATA[The purpose of this research is to test the effect of receivable turnover and inventory turnonver toward Return On Asset (ROA). The research sample are used Automotive Companies Listed on Indonesia Stock Exchange Period 2013 – 2018, using purposive sampling method are 6 companies. The data are used secondary data from financial statement of companies published by Indonesia Stock Exchange through the official website of Indonesia Stock Exchange namely www.idx.co.id. Analyse technique are used the multiple linear regression with EViews of 10 version. The results showed that receivable turnover has no significant effect on ROA with significance value greater than 0.05, which is 0.8201, inventory turnover is positive and significant with significance value smaller than 0.05, which is 0.0065.]]>
<![CDATA[Pengaruh Perputaran Piutang Usaha terhadap ROA pada Perusahaan Tekstil yang Terdaftar di BEI Periode 2014-2018 ]]>
<![CDATA[Ermi Nilam Sari]]>;
<![CDATA[Fatmi Hadiani]]>;
<![CDATA[Radia Purbayati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2501
<![CDATA[This research was conducted to test the level of influence of receivable turnover against Return On Asset in the sub-sector companies of textile and garment listed on Indonesia Stock Exchange (IDX) period 2014-2018. The objects used in this research are the finansial statements of textile and garment companies listed on Indonesia Stock Exchange (IDX) period 2014-2018. The population in this research amounted to 22 textile and garment companies listed on the Indonesia Stock Exchange (IDX) and 6 samples were taken using purposive sampling techniques. The type of data used in this research is secondary data obtained from the company’s official website. The independent variable used in this research is receivable turnover, whereas for the dependent variable used in this research is return on asset. The data analysis techniques used in this research are descriptive statistics analysis, simple linear regression analysis, and hypothesis testing using SPSS software. The result indicate that the receivable turnover significant on return on asset with influence rate of 20.3%, while the remainder was 79.7% influenced by other factors outside this research.]]>
<![CDATA[Kinerja Keuangan Menggunakan Du Pont System dan Economic Value Added PT Matahari Department Store Tbk ]]>
<![CDATA[Syania Nur Azizah]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Radia Purbayati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2506
<![CDATA[This purpose of this research is to find financial performance using the approach of Du Pont System and Economic Value Added (EVA) in PT Matahari Department Store Tbk for the period 20142018. The method for this research is a descriptive quantitative with use a secunder data from financial statement obtained from the IDX website. The result that PT Matahari Departmet Store Tbk in the approach of Du Pont System, the calculation of ROA and ROE for 2014-2018 there is a fluctueates tends to decrease. ROA 2018 was decline the industry standard average but ROE was above the industry standard average. In the EVA analysis, PT Matahari Department Store Tbk for five period obtained a positive value, even though in 2017 and 2018 the EVA’s values is descreased. The condition show that while ROA 2018 was decline the industry standard, the company profit generated can provide economic added value to the company.]]>
<![CDATA[Pengaruh Loan to Deposit dan Non Performing Loan terhadap Return On Assets Pada Bank Umum kelompok BUKU 4 ]]>
<![CDATA[Kinanti Nur' Anisa]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Dadang Hermawan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3016
<![CDATA[The aims of this research to examine the effect of Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) on Return On Assetss (ROA) in the Commercial Bank category BUKU 4 period 2016-2020. The population are commercial banks that already listed on the Indonesia Stock Exchange (IDX). The method of sampling used purposive sampling was obtained from 7 Commercial Bank category BUKU 4. The analysis technique used is regression analysis with a data panel used by Eviews 9 Software. The selected panel data regression model is Random Effect Model (REM). The result showed that Loan to Deposit Ratio (LDR) partially had no signifikan effect on Return On Assetss (ROA) and Non Performing Loan (NPL) partially had a negative effect and signifikan on Return On Assets (ROA). While Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) simultaneously had a signifikan effect on Return On Assets (ROA).]]>
<![CDATA[Pengaruh CAR dan LDR terhadap ROA pada Bank Umum yang Terdaftar di BEI ]]>
<![CDATA[Sabila Nur Al-fadzar]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3143
<![CDATA[This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposits Ratio (LDR) on the Return On Assets (ROA) of Commercial Banks listed on the IDX in 2014-2019. The population of this research is commercial banks listed on the Indonesia Stock Exchange in 2014-2019, the research sample is 38 bank companies using the purposive sampling method. The analysis used is descriptive and quantitative analysis using Eviews 9 software. The results show that simultaneously the CAR and LDR variables have a significant effect on ROA. CAR has a significant negative effect on ROA and LDR has an insignificant positive effect on ROA]]>
<![CDATA[Analisis Struktur Modal Optimal Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI ]]>
<![CDATA[Siti Aisah]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3689
<![CDATA[The optimal of capital composition is determined between Debt and Capital determining the capital structure policy, taking in accounts the company’s funding needs so as so to maximize from farm value, in the phamaceytical sub sector companes listed oh the IDX for priod 2014-2018, with secondary data from the financial reports of PT KimiaFarma, PT KalbeFarma, PT Industri Jamu dan Farmasi Sido MuncuI, PT TempoScan Pasific, PT Merck, PT Pyridam Farma. uses the cost of capital (COC) and weight aveage cost of capital (WACC). The result shows PT Industri Jamu dan Farmasi Sindo MuncuI was optimal in 2018,PT Tempo Scan Pasific was optimal in 2014, PT Merck Tbk was optimal in 2016 and PT Pyrida Farma was optimal in 2016. PT Kimia Farma and Kalbe Farma not optimal.]]>
<![CDATA[Determinan Capital Adequacy Ratio Sebagai Indikator Ketahanan Modal Pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Nisa Aulia Asriyana]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Benny Barnas]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3697
<![CDATA[This study aims to analyze the factors that are likely to influence the determination of the Capital Adequacy Ratio (CAR) in Sharia Commercial Banks (BUS) in Indonesia for the 2014-2018 period. These factors include Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA) and Operational Income Operating Costs (BOPO). The sample of this study is a Sharia Commercial Bank registered with the Financial Services Authority (OJK) from March 2014 to December 2018. Data is obtained from the Publication Financial Report of each Sharia Commercial Bank through the official website of the Financial Services Authority. The analysis technique used is panel data regression analysis. The results of this study indicate that simultaneously the NPF, FDR, ROA and BOPO variables have a significant effect on CAR. Partially the FDR and ROA variables have a significant effect on CAR, while the NPF and BOPO variables don’t have a significant effect on CAR. The findings of this research contribute to Islamic Commercial Banks in the form of an estimation model that serves as an early warning in order to maintain the CAR as an indicator that can illustrate the capital resilience in covering losses that occur due to risky assets.]]>
<![CDATA[EVALUASI PRAKTEK PERBANKAN SYARIAH DI INDONESIA : INTEREST RATE FREE? ]]>
<![CDATA[Radia - Purbayati]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 11 No 2 (2019): Jurnal Ekspansi November 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v11i2.1575
<![CDATA[The aim of this study is to evaluate Islamic Banking practice truly interest rate free on determining funding and financing pricing. The object of this study are Islamic and Conventional Banking in Indonesia 2014-2018. Variables used in the study consists of equivalent rate (interest rate) of demand deposit, saving deposit, time deposit, working capital financing (loan) and financing (loan) in Islamic and Conventional Banking. VAR / VECM Modelling and Granger Causality Test applied on these 5 Models. The evidence shows that at that time there are only Model 2 and Model 5 were Granger Cause at one way in the short run. On the other hand, pricing on funding and financing product at islamic banking were determined by its time lag of pricing on funding and financing products at islamic and conventional banking , vice and versa. The shocks at the short run will be adjusted as its shocks response into long run equilibrium. It means the practicing Islamic banking in Indonesia is not truly interest rate free. Keywords : Pricing on funding and financing products, Islamic Banking, Conventional Banking, VAR/VECM Modelling, Granger Causality.]]>
<![CDATA[Pemodelan Multiple Discriminant Analysis untuk Memprediksi Financial Distress Bank Umum Syariah di Indonesia ]]>
<![CDATA[Radia - Purbayati]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 1 (2020): Jurnal Ekspansi Mei 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v12i1.1856
<![CDATA[The aims of this study is to set financial distress prediction model and to identify the best accuraction and classification from the financial distress prediction model. The objects were 9 Islamic Banks in Indonesia since 2012 to 2017 using Multiple Discriminant Analysis modelling. The variables used financial ratios, consist of ROA, BOPO, Current Assets to Current Liabilities Ratio, NPF, Equity to Total Liabilities, and FDR. The outcome shows that a variable tend to cause an Islamic bank fall into financial distress condition dominantly was NPF ratio. The accuration prediction power with 42 from 42 obervations predicted fall into health bank category were classified correctly (100%), and 2 from 12 Islamic Banks fall into financial distress category were classified incorrectly (16.7%) and were corrected into helath bank category. The classification power created by multiple discriminant analysis was 81.48%.]]>
