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EVALUASI KINERJA KEUANGAN DENGAN METODE KOMPARATIF DAN TREND PADA PT. ANGKASA PURA I (PERSERO) PERIODE 2012-2016 Fredy Linggom Pangihutan; Saur Costanius Simamora
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 4, No 1 (2019): Jurnal Bisnis & Akuntansi Unsurya
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

This study aims to evaluate the progress and know the level of health to assess the financial performance of PT.AP I period 2012-2016.The type of this research is descriptive with quantitative approach where the quantitative data type in the form of company financial statements and secondary data sources with data collection techniques documentation.The results of the analysis in this study showed that the development of financial performance of the company has a positive upward trend with favorable trends during the period 2012-2016 where the year 2016 a rising trend proportional because the increase in operating revenues exceeded the increase in operating expenses that led to the profit of the current year to be maximal from year , and health rating based on Ministerial Decree of SOE No: KEP-100 / MBU / 2002 seen from the financial aspect looks less good because the company get less healthy predicate with BBB category in 2012 (57,5), 2013 (51 ), 2014 (58), 2015 (62), while the company gets a healthy predicate with category A in the year 2016 (66), then the average score score during 2012-2016 amounted to 58.9 which get less healthy predicate with category BBB, then the result of data analysis can be obtained that financial performance PT.AP I year 2012-2016 seen from eight financial ratios (Current Ratio, Cash Ratio, TMS for TA, ROE, ROI, PP, CP, TATO) have not been different for the last 5 years.

Counterparty Credit Limit: Identifikasi, Pengukuran dan Pemetaan Risiko Bank-Bank di Indonesia Saur Costanius Simamora
Journal of Management and Business Review Vol 18, No 2 (2021): Special Issue Konferensi Nasional Riset Manajemen XI, 2021
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v18i2.274

This study aims to carry out risk management planning, identification, qualitative analysis and quantitative risk calculations, establishing counterparty credit limits on banks in Indonesia. The risk identification process utilize 59 expert views from the field of financial institution banks in Indonesia. Subsequently the qualitative analysis stage employ the two dimension rating schemes method, namely probability and impact. Each included risk is measured in the Low, Medium and High category. The identification process resulted in 18 risks that are facing banks in Indonesia. From that risks, the quantitative analysis using Probability - Impact dimension shows that in the Low - Medium quadrant there is 1 risk. In the Medium - Medium quadrant there are 3 risks. In the Medium-High quadrant there are 8 risks. While the High - High quadrant resulted in 6 risks. The Delphi method output from the probability dimension, indicates the risk of error in analyzing the counterparty's financial performance (balance sheet analysis, cashflow, income statement, financial ratio) and not monitoring and recognizing sanctions or legal cases that occur to counterparties give a value of 2.29. While from the Impact dimension, the risk of error in analyzing the counterparty's financial performance (balance analysis, R / L report, financial ratio) give a value of 2.78. All of these results, the experts have reached convergence or consensus.

RISIKO OPERASIONAL PADA BAGIAN MONEY MARKET TREASURY GROUP DI PT. BANK MNC INTERNASIONAL, TBK JAKARTA Saur Costanius Simamora
Journal of Management and Business Review Vol 14, No 1 (2017)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v14i1.35

Setiap bank di dalam lingkungan industri perbankan akan menghadapi risiko. Risiko operasional telah menjadi bagian dalam perhatian Bank Indonesia sebagai regulator perbankan di Indonesia. Bank Indonesia mendorong bank-bank di Indonesia agar dapat melakukan tata kelola perusahaan dan manajemen risiko yang baik. Hal ini tidak terkecuali pada bagian pasar uang di Divisi Treasuri. Penelitian ini hendak mengidentifikasi bagaimana profil risiko-risiko operasional apa yang dihadapi Treasuri bagian pasar uang (money market). Diharapkan perusahaan kedepannya dapat melakukan pemetaan, kemudian membuat respon penanganan yang tepat serta pengendalian atas profil risiko-risiko yang dihadapinya disertai dengan sistem pelaporan yang akurat. Hasil identifikasi profil risiko pada bagian pasar uang terdapat 40 risiko yang akan dihadapi oleh PT. Bank MNC Internasional, Tbk. Risiko-risiko operasional yang dihadapi oleh bagian pasar uang tersebut dapat berasal dari internal maupun eksternal. Penyebab risiko operasional yang berasal dari internal terdapat 29 risiko, sedangkan penyebab risiko operasional yang berasal dari eksternal terdapat 11 risiko. Dampak risiko operasional pada bagian pasar uang (money market) dengan menggunakan metode Standardized Approach (SA) sebesar Rp. 29,055,106,469.20. Hal ini menggambarkan modal risiko operasional yang harus dihadapi oleh PT. Bank MNC Internasional, Tbk. PT. Bank MNC Internasional, Tbk hendaknya menerapkan enterprise risk management terintegrasi untuk keseluruhan perusahaan, dimana didalamnya terdapat Divisi Treasuri. Hal ini diawali dengan membuat sistem dan mengumpulkan data-data historis di perusahaan mengenai risiko-risiko yang telah terjadi agar dapat disimpan dengan baik. Every bank within the banking industry will take on risks. Operational risk has been a part of Bank Indonesia’s concern as national bank regulator in Indonesia. Bank Indonesia encourages every bank to carry out good corporate governance and risk management. This also not limited to the money market in the Tresury Division. This study will (attempt to) elaborate and identify operational risk profiles faced by the the money market in the treasury division; in the hopes that companies will have the tools to plan and establish a correct response to contain various risk profiles that they encounter, along with a detailed and accurate information report. According to the risk profile identification, PT. Bank MNC International will encounter about forty risks. These money market operational risks can come from both internal and external source. Internal contribute about twenty nine risks, where external provides eleven. The impact of operational risks on money market department using the Standardized Approach (SA) Rp 29.055.106.469,20. This illustrates the operational risk capital that must be faced by PT. MNC Bank International, Tbk.It is believed that PT. Bank MNC Internasional, Tbk ought to apply an integrated enterprise risk management for all the branch in the company. The first important step is making a system and by collecting and storing accurate historical risk datas that the company have encountered before.

PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON EQUITY (ROE) PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018 Miftah Nur Ahlina; Saur Costanius Simamora
JURNAL ILMIAH M-PROGRESS Vol 11, No 1 (2021): JURNAL ILMIAH M-PROGRESS
Publisher : JURNAL ILMIAH M-PROGRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v11i1.621

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran piutang dan perputaran persediaan terhadap Return On Equity (ROE). Periode penelitian ini selama 3 (tiga) tahun, yakni dari tahun 2016 – 2018. Penelitian ini menggunakan data sekunder berupa laporan keuangan yang diperoleh dari website Bursa Efek Indonesia. Teknik yang digunakan dalam pengambilan sampel adalah purposive sampling dan berdasarkan hasil seleksi sampel diperoleh sebanyak 24 perusahaan manufaktur sektor industri barang konsumsi sehingga didapat 72 analisis sampel.Variabel independen dalam penelitian ini adalah perputaran piutang dan perputaran persediaan. Sedangkan variabel dependen dalam penelitian ini adalah return on equity (ROE). Untuk mengetahui pengaruh variabel independen terhadap variabel dependen tersebut menggunakan analisis regresi linier berganda.Hasil uji t menunjukan bahwa variabel perputaran piutang tidak memiliki pengaruh yang signifikan dan negatif terhadap ROE, bahwa variabel perputaran persediaan memiliki pengaruh yang signifikan dan positif terhadap ROE. Hasil uji F menunjukan bahwa variabel perputaran piutang dan perputaran persediaan secara simultan berpengaruh signifikan terhadap ROE. Kata Kunci: Perputaran Piutang, Perputaran Persediaan, Return On Equity (ROE)

PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA SEKTOR INDUSTRI BARANG KONSUMSI TAHUN 2015-2019 Deni Astriyah; Saur Costanius Simamora
JURNAL ILMIAH M-PROGRESS Vol 12, No 1 (2022): JURNAL ILMIAH M-PROGRESS
Publisher : JURNAL ILMIAH M-PROGRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v12i1.865

This study aims to determine the effect of institutional ownership and Corporate Social Responsibility on firm value, where company value is measured using Tobin's Q. The population in this study is the consumer goods industry sector companies listed on the IDX for the 2015-2019 period, amounting to 61 companies. The method of determining the sample using purposive sampling, so that the sample in this study were 19 companies. This study uses secondary data in the form of financial reports obtained from www.idx.co.id and the official websites of each company The data analysis method is multiple linear regression, with partial and simultaneous hypothesis testing. The results of this study indicate that institutional ownership and Corporate Social Responsibility have a significant effect on firm value. In addition, in this study, institutional ownership and Corporate Social Responsibility had an effect of 50.4%, while the remaining 49.6% was influenced by other variables that were not in the linear regression model in this study. Keywords: Institutional Ownership, Corporate Social Responsibility, Company Value

EVALUASI PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN BERDASARKAN METODE FINANCIAL RATIO DAN DU PONT SYSTEM PADA PT. ANGKASA PURA I DAN PT. ANGKASA PURA II (PERIODE 2013-2016) Iriani Tukwain; Saur Costanius Simamora
JURNAL ILMIAH M-PROGRESS Vol 8, No 1 (2018): JURNAL M-PROGRESS
Publisher : JURNAL ILMIAH M-PROGRESS

Tujuan dari penelitian ini adalah mengetahui kinerja keuangan pada PT. Angkasa Pura I dan PT. Angkasa Pura II periode 2013-2016 dengan menggunakan analisis financial ratio (rasio keuangan) dan Du Pont System secara time series. Berdasarkan hasil analisis rasio keuangan, meliputi perhitungan rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas menunjukkan bahwa kinerja keuangan kedua perusahaan dalam kondisi baik meskipun berfluktuasi. Hasil kinerja keuangan perusahaan yang cenderung meningkat serta diatas rata-rata industri pada PT. Angkasa Pura I ada pada hasil rasio solvabilitas sedangkan pada PT. Angkasa Pura II hasil rasio profitabilitas, rasio likuditas dan aktivitas menunjukkan hasil baik namun lebih unggul dari PT. Angkasa pura I. Berdasarkan hasil Du Pont System, perkembangan tingkat kinerja perusahaan keuangan dilihat dari pencapaian ROE yang meningkat setiap tahun yang sebagian besar dipengaruhi oleh tingkat ROI (hasil dari perhitungan NPM dan TATO) serta adanya unsur leverage. Perhitungan uji beda independent t-tes menunjukkan hasil 0,03 dimana menjawab hipotesis bahwa kedua perusahaan maka terdapat perbedaan yang signifikan antara hasil metode finnacial ratio dan du pont system. Maka dapat disimpulkan bahwa kondisi kinerja keuangan kedua perusahaan dalam kondisi baik. Namun hasil analisis yang dilihat dari kedua metode menunjukkan bahwa pada PT. Angkasa Pura II lebih unggul. Kata kunci: Perbandingan, rasio keuangan, du pont system, analisis time series, Angkasa Pura I, Angkasa Pura II, evaluasi perbandingan, kinerja keuangan, BUMN.

ANALISIS PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE PADA PERUSAHAAN RETAIL TRADE YANG TERDAFTAR DI BEI TAHUN 2014-2017 Prihatin Gatot Santoso; Saur Costanius Simamora
JURNAL ILMIAH M-PROGRESS Vol 9, No 2 (2019): JURNAL ILMIAH M-PROGRESS
Publisher : JURNAL ILMIAH M-PROGRESS

This study aims to predict financial distress conditions experienced by retail trade companies listed on the Indonesia Stock Exchange in the period 2014-2017. The population in this study is a retail trade company listed on the Indonesia Stock Exchange for the period 2014-2017. Total sample are seventeen retail trade companies, namely ACES, AMRT, CENT, CSAP, ECII, ERAA, GOLD, HERO, KOIN, LPPF, MAPI, MPPA, RALS, RANC, RIMO, SONA, TELE. Type of descriptive research. The results of the calculation of financial distress analysis with the Altman Z-Score method explain consistently that companies that experience financial distress are CENT (2014-2017), GOLD (2015-2017), and RIMO (2014-2016). While companies experiencing grey area conditions are CSAP (2014-2017), ECII (2015-2017), GOLD (2014), and MPPA (2016-2017).Keywords: financial distress, Altman Z-Score method, financial ratio

PENILAIAN KESEHATAN BANK DENGAN METODE RGEC PADA PT. BANK RAKYAT INDONESIA, TBK PERIODE TAHUN 2012 – 2016 Saur Costanius Simamora
JURNAL ILMIAH M-PROGRESS Vol 7, No 2 (2017): JURNAL M-PROGRESS
Publisher : JURNAL ILMIAH M-PROGRESS

Bank yang sehat adalah bank yang dapat menjalankan fungsi-fungsinya dengan baik. Teknik penilaian mengacu pada Peraturan Bank Indonesia Nomor 13/1/PBI/2011 dengan pedoman perhitungan selengkapnya diatur dalam Surat Edaran Bank Indonesia Nomor 13/24/DPNP tanggal 25 Oktober 2011 perihal Penilaian Tingkat Kesehatan Bank Umum Standar untuk melakukan penilaian kesehatan bank yaitu pendekatan risiko (Risk Based Bank Rating) yaitu Risk Profile, Good Corporate Governance, Earning dan Capital atau yang disingkat dengan metode RGEC. Tujuan penelitian ini untuk mengetahui tingkat kesehatan PT. Bank BRI pada tahun 2012- 2016 dengan metode RGEC. Penelitian ini menggunakan analisis data deskriptif kualitatif dengan menganalisis ratio: (1) Risk Profile menggunakan rasio NPL (Non Performing Loan), dan LDR (Loan to Deposit Ratio), (2) Good Corporate Governance, (3) Earnings menggunakan rasio ROA (Return On Asset), dan NIM (Net Interest Margin), dan (4) Capital menggunakan rasio CAR (Capital Adequacy Ratio). Penilaian Tingkat Kesehatan Bank PT. BRI, Tbk dengan menggunakan metode RGEC ini menunjukkan predikat kesehatan bank tersebut sesuai dengan standar yang telah ditetapkan oleh Bank Indonesia, untuk periode 2012, 2013, 2014, 2015 dan 2016 dapat disimpulkan bahwa Bank BRI peringkat komposit “SANGAT SEHAT”. Tingkat Kesehatan Bank ditinjau dari aspek risk profile, earnings, good corporate governance, dan capital pada Bank BRI tahun 2012, 2013, 2014, 2015 dan 2016 dinilai mampu dalam menghadapi pengaruh negatif yang signifikan dari perubahan kondisi bisnis dan faktor eksternal lainnya. Keywords: Risk based bank rating, tingkat kesehatan bank, metode RGEC

PENGARUH DATA VAKSINASI, INDEKS DOW JONES DAN NILAI TUKAR TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) DI BURSA EFEK INDONESIA PERIODE TRIWULAN SATU TAHUN 2021 Saur Costanius Simamora
JURNAL ILMIAH M-PROGRESS Vol 11, No 2 (2021): JURNAL ILMIAH M-PROGRESS
Publisher : JURNAL ILMIAH M-PROGRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v11i2.696

This study aims to determine The Effect of vacination, Dow Jones Index and Exchange Rate on the join share price index (JCI) in Indonesia Stock Exchange in quarter 1 year 2021. Samples were taken using purposive sampling technique. Numbers of sample are 43 days since the first vaccination by the goverment. The methods used for collecting data were documentation or secondary data. And for analysis technique used is multiple linear regression analysis and classic assumption test.Based on the results of the T test, it was concluded that vaccination data had a negative and significant effect on IHSG, Exchange Rate and Dow Jones Index had a positive and significant effect on IHSG. Based on the F test it was concluded that vaccination data, Exchange Rate and Dow Jones Index had a positive significant effect. Keywords: Vaksinasi Covid-19, Indeks Dow Jones, Nilai Tukar, IHSG

Peran Fee-Based Income sebagai Mediator antara Layanan Digital Perbankan dengan Kinerja Keuangan di Bank Swasta yang Terdaftar di BEI Saur Costanius Simamora; Ikaputra Waspada
Journal of Management and Business Review Vol 20, No 2 (2023)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v20i2.434

The study analyzed the effect of mobile banking, internet banking, and e-wallet on ROA through fee-based income from digital services at private banks listed on the IDX. The objectives of this study are (1) to the effect of mobile banking, internet banking, and e-wallet on fee-based income, (2) to analyze the influence of mobile banking, internet banking, and e-wallet on return on asset (ROA) (3) to Formulate managerial implications for increasing the use of digital service at private bank listed on the IDX. The data in this study were analyzed using Structural Equation Modeling (SEM) Pls with 396 data with a sampling technique using purposive sampling in 2019-2021. The indicators used were the number of users, the number of transactions, and the nominal transactions. The results show that e-wallet has an effect on fee-based income and also has an effect on ROA. However, mobile and internet banking do not affect fee-based income and ROA. The managerial implications that can be given are maintaining the performance of e-wallet services, improving the performance of mobile banking and internet banking services with technology features, and promoting services to old and new customers at private banks listed on the IDX.

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