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All Journal Jurnal Fakultas Ekonomi : OPTIMAL Jurnal Manajemen dan Bisnis Sriwijaya Sains: Jurnal Manajemen dan Bisnis Jurnal Ilmiah Ekonomi dan Bisnis Briliant: Jurnal Riset dan Konseptual Jurnal Akuntansi dan Pajak Jurnal ASET (Akuntansi Riset) Indonesian Journal of Strategic Management Journal of Economic, Bussines and Accounting (COSTING) Ekono Insentif JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen Jurnal Ilmiah Manajemen Ubhara Jurnal Ekonomi Journal of International Conference Proceedings
Maya Sari
Universitas Pendidikan Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analisis Kinerja Keuangan Pada Dana Pensiun Bank BJB Endang Ruchiyat; Disman Disman; Nugraha Nugraha; Maya Sari
BRILIANT: Jurnal Riset dan Konseptual Vol 6, No 2 (2021): Vol 6, No 2 (2021): Volume 6 Nomor 2, Mei 2021
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1009.49 KB) | DOI: 10.28926/briliant.v6i2.597

Abstract

Kinerja keuangan dana pensiun sangat penting untuk diukur sebagai pertanggungjawaban manajemen kepada berbagai pihak yang berkepentingan.. Penelitian ini bertujuan menganalisis kinerja keuangan dana pensiun melalui Program Pensiun Manfaat Pasti (PPMP) untuk peserta dan pihak yang berhak. Berdasarkan survei yang dilakukan oleh Otoritas Jasa Keuangan (OJK) pada tahun 2013 dan 2016, tingkat pemahaman masyarakat Indonesia terhadap dana pensiun meningkat dari 7,13% tahun 2013 menjadi 10,91% tahun 2016, demikian juga tingkat kepesertaannya meningkat dari 1,53% tahun 2013 menjadi 4,66% tahun 2016. Peserta dana pensiun di Indonesia hanya membayar iuran untuk dana pensiun rata-rata sekitar 3% dari penghasilannya, yang sangat kecil jika dibandingkan dengan Malaysia yang sebesar 12%.  Metode penelitian ini menggunakan deskriptif kuantitatif dengan data primer dan sekunder untuk periode 2013 - 2018. Pengukuran kinerja keuangan dilakukan dengan menggunakan analisis tren, analisis profitabilitas, analisis efisiensi, dan pertumbuhan dana pensiun. Hasil penelitian menunjukkan bahwa kinerja keuangan Dana Pensiun bank BJB tumbuh dengan baik dari tahun ke tahun, dan rasio kecukupan dana berada dalam keadaan Dana Terpenuhi dan menunjukkan kualitas pendanaan Tingkat I
The Impact of Funding Liquidity on European Bank Risk-Taking Behaviour Yasir Maulana; Nugraha Nugraha; Maya Sari; In Min
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3867

Abstract

Funding liquidity as the bank ability to generate funds by disbursing assets to meet short-term financial liabilities is very important because of bank intermediary activities. This study conduct to measure the effect of funding liquidity on bank risk-taking behaviour. We used the panel data regression method for data processing with Pooled Least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM). As this study uses bank data from different countries as well as banking and regulatory conditions that different over time, it is predicted that regression parameters are not constant between time and sample. The data period of public-listed commercial bank in Europe are from 2004 to 2016. The result of this study shows that the problem of low profitability in European banks may trigger banks to take bigger risks to achieve higher profits. These results indicate that European banks with higher levels of funding liquidity tend to have more aggressive risk-taking behavior in the future. Bank risk-taking behavior in response to increased liquidity was generally lower during the global financial crisis period. This could be due to increased risk aversion and a tighter monitoring process during this period.
DIVIDEND POLICY, PROFITABILITY AND CAPITAL TOWARDS BANKING VALUE Ernawati Ernawati; Nugraha Nugraha; Maya Sari
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 18, No 3 (2020): Volume 18, Nomor 3, Tahun 2020
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v18i3.13178

Abstract

 ABSTRACTResearch purpose – This study aims to test the influence of dividend policy, profitability, and capital on banking value. This research was conducted on banking financial sector companies included in the Indonesia Stock Exchange LQ45 index for the period 2015-2019. Methods – Samples were selected using a non-probability sampling method with purposive sampling. Data analysis with multiple linear regression techniques. Result – The results showed that dividend policy has no significant influence on the value of the company. Banking profitability also has no influence on the value of the company. Meanwhile, banking capital has a positive and significant influence on the company's value. The success of the company depends largely on the company's ability to raise capital, because insufficient capital will hinder the development of the company. Banking capital that continues to increase above the average banking standard shows the ability of banking capital is very good, this means that the ability of existing capital in the banking system is able to cover possible losses in credit activities and trading of banking securities. Limitations of research - There are two proxies, dividend policy and profitability policies that have not given evidence of the company's value and the small value of R2  is the material for further research. Originality - This study discusses the function of financial management as measured by financial decisions, and discussions on banks listed in LQ45 with variable testing separately.
PERILAKU KEUANGAN IBU RUMAH TANGGA PENGGUNA E-WALLET OVO DI KECAMATAN KEDAWUNG CIREBON Indri Ferdiani Suarna; Nugraha Nugraha; Maya Sari
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 2 (2021): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i2.977

Abstract

ABSTRAK Era digitalisasi dengan perkembangan teknologi dan informasi yang cepat saat ini, berdampak pada bidang perekonomian salah satunya dilihat dari sistem transaksi yang mengalami pergeseran alat transaksi tunai menjadi non-tunai atau transaksi uang elektronik. Perilaku pengelolaan keuangan mengacu pada tingkat kemampuan keuangan pengelolaan harian pribadi seseorang mulai dari perencanaan, penganggaran, pemeriksaan, pengeloaan, penyimpanan, pencarian, serta pengendalian. Rendahnya tingkat  pengetahuan keuangan di Indonesia masih menjadi salah satu penghambat dalam perkembangan E-wallet diantaranya aplikasi OVO. Pengalaman dalam mengelola keuangan dengan menggunakan OVO pun masih perlu dipertimbangkan . Penelitian ini secara khusus memiliki tujuan untuk mengetahui pengaruh pengetahuan keuangan,pengalaman keuangan terhadap perilaku keuangan ibu rumah tangga pengguna OVO di kecamatan Kedawung Cirebon.  Metode penelitian dengan kuantitatif dan analisis deskriptif. Penelitian ini dilakukan kepada 80 orang responden pengguna OVO  dengan menggunakan teknik non-probability sampling melalui purposive sampling dengan SPSS 24 .Hasil penelitian menyatakan bahwa pengetahuan keuangan  berpengaruh secara positif dan significan terhadap perilaku keuangan ,pengalaman keuangan berpengaruh perilaku keuangan , pengetahuan keuangan dan pengalaman keuangan berpengaruh secara bersamaan terhadap perilaku keuangan.  Kata Kunci: Pengguna OVO , Ibu Rumah Tangga , Pengetahuan Keuangan,Pengalaman Keuangan Dan Perilaku Keuangan 
Analisis Single Index Model dalam Membentuk Portofolio Optimal pada Saham Perusahaan Jakarta Islamic Index (JII) Periode 2016 - 2020 Ira Valentina Silalahi; Nugraha Nugraha; Maya Sari; Harini Fajar Ningrum
Sains: Jurnal Manajemen dan Bisnis Vol 14, No 2 (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v14i2.13876

Abstract

This study aims to determine the Jakarta Islamic Index (JII) stocks which are included in the optimal portfolio, the size of the composition of the shares in the optimal portfolio; as well as the optimal expected return and portfolio risk. The type of research used in this research is descriptive research with a quantitative approach. This study uses secondary data in the form of stock prices for the period 2016-2020. The data analysis method used is stock analysis with a single index model. The results showed that five stocks from 30 stock samples is included in the optimal portfolio. Following are the stocks that make up the optimal portfolio and their composition: INCO (29.91%), ADRO (29.60%), UNTR (16.25%), INDF (12.26%), and ICBP (11.98%). The formed portfolio will produce an expected portfolio return of 1.53% and a portfolio risk level of 1.23%.
PENGARUH PERPUTARAN AKTIVA TETAP TERHADAP PROFITABILITAS PADA RSUD AL IHSAN BANDUNG PERIODE 2014-2018 Mr. Gunardi; Mr Nugraha; Maya Sari
Indonesian Journal of Strategic Management Vol 3, No 1 (2020): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v3i1.2815

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh perputaran aktiva tetap terhadap profitabilitas Pada RSUD Al Ihsan Bandung Periode 2014-2018. Metode penelitian yang digunakan yaitu metode kualitatif dan teknik Analisis data yaitu koefisien korelasi Pearson dan koefisien Determinasi. Hasil penelitian pengaruh perputaran aktiva tetap terhadap profitabilitas Pada RSUD Al Ihsan Bandung Periode 2014-2018 sebesar 88,5% dengan kata lain dapat dikatakan bahwa pengaruh Perputaran aktiva tetap terhadap Profitabilitas di RSUD Al Ihsan Bandung dinyatakan Kuat, dan sisanya sebesar 11,5,% dipengaruhi oleh faktor lain yang tidak diteliti oleh penulis seperti Penjualan, Laba dll.Hambatan yang muncul yaitu 1) Pendapatan RSUD Al Ihsan menjadi tidak maksimal karena pemanfaatan aktiva tetap yang kurang maksimal sehinga presentasi Profitabilitas menjadi menurun. 2) Penyusutan Aktiva tetap secara cepat mengakibatkan menurunnya kualitas dari RSUD Al Ihsan dikarenakan kurangnya perawatan secara berkala oleh pihak rumah sakit.Saran yang diberikan adalah dengan cara 1) Diharapkan rumah sakit dapat memanfaatkan setiap asset yang dimilikinya dengan lebih efektif sehingga laba atau profit yang dicapai dapat lebih meningkat. 2) Sebaiknya mempercepat persediaan melalui proses penjualan agar memperoleh hasil yang dapat dengan cepat diubah menjadi kas juga. Kata Kunci:        Perputaran Aktiva Tetap; Profitabilitas AbstractThis study aims to determine the influence of fixed asset rotation on profitability at Al Ihsan Hospital Bandung Period 2014-2018. The research method used is a qualitative method and data analysis techniques namely Pearson correlation coefficient and determination coefficient. The results of the study of the effect of fixed asset rotation on profitability In Al Ihsan Hospital Bandung 2014-2018 period amounted to 88.5% in other words it can be said that the effect of fixed asset turnover on profitability in Al Ihsan General Hospital Bandung was declared strong, and the remaining 11.5,% influenced by other factors not examined by authors such as Sales, Profits etc.Obstacles that arise are 1) Revenue from Al Ihsan General Hospital is not optimal because the utilization of fixed assets is not optimal so that the presentation of Profitability decreases. 2) Depreciation of fixed assets quickly results in a decrease in the quality of Al Ihsan General Hospital due to the lack of regular maintenance by the hospital. The advice given is by way of 1) It is expected that hospitals can use each asset they have more effectively so that profits or profits can be increased. 2) It is better to speed up inventory through the sales process in order to obtain results that can be quickly converted into cash as well. Keywords: Fixed Asset Rotation, Profitability
AGENCY PROBLEM ANALYSIS FROM COMMITTEE AND OWNERSHIP STRUCTURES Bayu Indra Setia; Erik Syawal Alghifari; Nugraha Nugraha; Maya Sari
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4841

Abstract

This study aims to determine the factors that influence the agency problem. A sample of 14 restaurant, hotel, and tourism sub-sector companies listed on the Indonesia Stock Exchange during the 2010–2019 period with a total of 140 observations was used as the unit of analysis. The method used is descriptive and verified with panel data regression analysis. The results showed that the audit committee and independent commissioners had a positive and significant effect on agency problems, while managerial ownership and institutional ownership had a negative and significant effect on agency problems
Uji Beda Dampak Pandemi Covid 19: Pengaruh Pertumbuhan Aset, Profitabilitas, dan Struktur Modal terhadap Nilai Perusahaan Sub Sektor Restoran, Hotel & Pariwisata Syti Sarah Maesaroh; M Sandi Marta; Nugraha Nugraha; Maya Sari
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 14 No 2 (2020): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v14i2.3099

Abstract

Value is one of the important indicators in a company. This study aims to determine the faktors that affect firm value and analyze the effect of the Covid-19 pandemic on firm value in the restaurant, hotel, and tourism sub-sectors. Data analysis used multiple regression analysis through a quantitative descriptive approach. The company sample consists of restaurant, hotel, and tourism sub-sector companies listed on the IDX in 2019 and 2020. The variables observed include aset growth, profitability, capital structure, and firm value. Hypothesis testing was conducted to determine the effect of the independent variable on the dependent variable. The different test of the impact of the Covid-19 pandemic is intended to compare conditions before the pandemic and during the pandemic. The results show that aset growth, profitability, and capital structure have a significant simultaneous effect on firm value. However, partially, aset growth shows a negative effect on firm value. The different test shows that the profitability, capital structure, and company value before the pandemic is significantly different when compared to during the pandemic. This indicates that the pandemic has had a huge impact on the company.
Conditional Process Model the Influence of Personality Traits and Behavioral Bias on Perception of Investment Performance Muhammad Yusuf; Nugraha Nugraha; Disman Disman; Toni Heryana; Maya Sari
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1366

Abstract

This study examines the influence of personality traits on perceptions of investment performance with behavioral bias as a mediation and demographic factor as a moderation in the Indonesian capital market. Perception of investment performance is dependent variable in this study. While personality traits are independent variable in this study. Bias overconfidence as a mediating variable and demographic factor as a moderating variable. The research data processing uses the conditional process model. The results show that demographic factor is proven to be effective in moderating the influence of personality traits on perception of investment performance by mediating behavioral bias.
Penentuan Harga Opsi Put dan Call Terhadap Saham Nokia dengan Menggunakan Model Black-Scholes Yogi Suprayogi; Nugraha Nugraha; Maya Sari; Nurul Hutami Ningsih
Indonesian Journal of Strategic Management Vol 5, No 2 (2022): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v5i2.7285

Abstract

Options are a derivative instrument. High volatility makes options an attractive investment. Volatility can describe risk or gain. Volatility describes the probability of a stock's price over a period of time. Nokia is the code used in the stock of Nokia Corporation. The research method used in this research is descriptive method. The price of the call option premium is determined by using the Monte Carlo simulation method. The data used is Nokia stock data, with the determination of the 3 month put option expiration period from October 2020 to October 2021.          In this study, the recommended or non-recommended stocks were found in the buy and sell options with several option prices (last price) on both options. The researcher uses the black scholes model and it is found that Nokia shares are considered attractive to choose and become a recommendation for both buy and sell options for investors. Further findings can be seen in this study.
Co-Authors Andriana, Denny Andrieta Shintia Dewi Bayu Indra Setia Bayu Setia Dadan Sumantri Disman Disman Endang Ruchiyat Erik Alghifari Erik Alghifari Erik Syawal Alghifari ERNAWATI Fairuz Rifqi Abdurahman Godwin Ahiase Gunardi Gunardi Heryana, Toni I Nyoman Sujana Imanirrahma Salsabil Imas Purnamasari In Min Indri Ferdiani Suarna Ira Valentina Silalahi Kania Widyatami Lili Adi Wibowo, Lili Adi M Sandi Marta Maesaroh, Syti Sarah Mohammad Tyas Pawitra Mr Nugraha Muhammad Yusuf N Nugraha Ningsih, Nurul Hutami Nugraha Nugraha Nurul Afifah Percy Chris Kpodo Philipina Ampomah Radiyul Fahmi Rowland Dabi Sukardi, Hadi Ahmad Widya Sastika Yasir Maulana Yogi Suprayogi