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All Journal Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Economic and Management STRATEGIC Jurnal Riset Akuntansi Terpadu Jurnal Bisnis, Manajemen, dan Informatika Jurnal Mirai Management AKUNTANSI DEWANTARA Moneter : Jurnal Akuntansi dan Keuangan Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Pena: Sains dan Ilmu Pendidikan Journal of Economic, Bussines and Accounting (COSTING) JRMSI - Jurnal Riset Manajemen Sains Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Primanomics : Jurnal Ekonomi & Bisnis The Accounting Journal of Binaniaga JURNAL PENDIDIKAN TAMBUSAI International Journal of Supply Chain Management Eksis: Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JURNAL PRODUKTIVITAS Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Abdimasa Referensi : Jurnal Ilmu Manajemen dan Akuntansi JEMPER (Jurnal Ekonomi Manajemen Perbankan) Inovasi : Jurnal Politik dan Kebijakan Competitive Jurnal Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Business Innovation and Entrepreneurship Journal The International Journal of Business Review (The Jobs Review) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah Buana Ilmu Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ilmiah Wahana Pendidikan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research INOVASI: Jurnal Politik dan Kebijakan
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Journal : Journal of Economic, Bussines and Accounting (COSTING)

Analisis Finansial Distress Untuk Memprediksi Risiko Kebangkrutan Perusahaan Sub Sektor Energi Pauline Cielo; Gusganda Suria Manda
COSTING : Journal of Economic, Business and Accounting Vol 4 No 2 (2021): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i2.1978

Abstract

This study aims to determine and analyze the financial performance of the energy sub-sector using the Almant Z-Score method. This research is a quantitative descriptive study. The population in this study are energy sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. The sample in this study amounted to 4 energy sub-sector companies, namely PT. Perusahaan Gas Negara, PT. Leyand International, PT. Rukun Raharja, and PT. Mitra Energi Persada. The sampling technique in this study was using purposive sampling technique. The results of the financial distress predictions for the energy sub-sector companies, amounting to 4 publicly traded companies during the 2015 to 2019 research period using the Altman Z-Score method. This results in three companies in financial distress and one company in a safe area. Keywords: Finansial Distress, Bankrupty, Energy Sub-sector
Pengaruh Debt To Equity Ratio, Current Ratio Dan Quick Ratio Terhadap Return On Assets Galuh Pramesti Irawan; Gusganda Suria Manda
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2089

Abstract

The research purpose to analyze the effect of Debt to Equity Ratio, Current Ratio and Quick Ratio to Return On Assets in Food and Beverage subsector Manufacturing Companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative methods. The type of data used is secondary data in the form of financial statements during the period 2014 - 2018. This study uses multiple linear regression analysis with a hypothesis test consisting of t test and F test. The results showed that partially Debt to Equity Ratio (DER) has a significant effect to Return On Asset (ROA). Meanwhile, Current Ratio and Quick Ratio had no effect to Return On Assets (ROA). Simultaneously, DER, CR and QR have significant effect on Return On Asset (ROA). Based on the calculation of the Determination Coefficient Test it is known that the R square value is 0.294 or 29.4% which shows that 29.4% ROA can be explained by DER, CR, and QR while the remaining 70.6% is explained by other variables not analyzed in this research. Keywords: DER, CR, QR, ROA
The Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Isra Mira NIta; Gusganda Suria Manda
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2328

Abstract

Financial performance is the basis of an assessment to measure whether or not the company's performance is good. Financial performance can be seen in the financial statements in the form of financial ratios, where in this study to measure the financial performance of state-owned companies using Return Of Asset (ROA). The purpose of this research is to find out, analyze and explain Good Corporate Governance (GCG), company size on financial performance at Badan Usaha Milik Negara (BUMN) listed on the Indonesia Stock Exchange in 2015-2018. This type of research is descriptive quantitative with secondary data sources, the sample selection in this study using purposive sampling method and the method of testing this research using multiple linear regression analysis method. The number of samples in this study were 17 state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. Based on the results of the study, it can be concluded that Good Corporate Governance (GCG) and company size on financial performance in Badan Usaha Milik Negara (BUMN) is 0.203 which means 20.30% Good Corporate Governance (GCG), company size affects financial performance, while the remaining 79.70% is influenced by other factors. And based on the results of the hypothesis obtained, there is a significant positive influence between the Board of Commissioners, the Audit Committee, the Board of Directors and Company Size on the financial performance of BUMN companies for the 2015-2018 period. Keywords: Good Corporate Governance, Company Size, Return Of Asset.
Pengaruh Risiko Kredit, Risiko Pasar, Dan Risiko Likuiditas Terhadapkinerja Perbankan Pada Tahun 2016-2020 (Studi Di Bank Pembangunan Daerah Indonesia) Marsha Caesarani; Gusganda Suria Manda
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.3092

Abstract

The role of the banking system uses more of the financial system. The financial system has a very positive impact on bank performance. This study is to understand the risk of influence on banking which is analyzed using NPL, NIM, LDR ratios related to financial performance at Regional Development Banks in Indonesia. The evidence used is from the annual financial report of the Financial Services Authority. The sample quantity is 5 Regional Development Banks in Indonesia using a time span from 2016-2020. In conducting observations using SPSS version 25 technique where observation data prove simultaneously, NPL, NIM, and LDR have a relevant impact on ROA. In partial, relevant NPL has a negative impact on ROA, NIM is relevant and has a positive impact on ROA, LDR is irrelevant and has a negative impact on ROA. In this observation, it is generated that Banking Risk as measured by the three ratios contained has a relevant impact on financial performance. Make sure that the Regional Development Bank is obliged to be able to recognize its business actions. In the observation where the company must include, reduce NPL and LDR because it will have a negative impact on ROA. Also increases NIM because it has a positive impact on ROA. Keywords: Financial Performance, NPL, NIM, LDR, ROA.
Co-Authors Adhaliah Pratiwi Agi Pranata Muslim Alifia Nur Haristi Aliya Tasya Tasya Sidik Andreas Riyanto Angga Sanita Putra Anggit Hesti Sutomo ANNISA MAULIDYA Annisya Eka Putri Kusuma ANWAR MUSADAD Aprilia Nur Azizah Aries Suharso Arif Rakhman Arista, Vera Monika Ayu Arvian Prayoga Azizah Fauziyah Azzahra Hani Putri Chaerur Rozikin Darissa Aprilia Dela Mariana Denisa Rizky Sukrianingrum Dhia Fahty Sa'diyyah Dian Hakip Nurdiansyah Dian Hakip Nurdiansyah Dinda Naza Febriani Dini Nurfadilah Disman Disman Diza Fahlevi Edah Komalasari Ega Fajrianti Nur Eko Leonardo Sumbayak Elsa Hastuti Sudiman Elsa Thyovani Eriska . Erwin Nugroho Fikri Hakim Ermar Galuh Pramesti Irawan Hari Sulistiyo Heikal M. Zakaria Ila Komalasari Indri Fitriyanti Ismiani Aulia Isnani Maryamah Isra Mira NIta Ivan Krisna Aji Iwan Suryana Kiki Fatmala Krisma Aprilita Yuniar Lidia Noer Khoeriah Lydia Octaviani Marsha Caesarani Mayasari Mayasari Mega Rizki Amaliah Melia Trie Utami Meti Nopita Monica Suprajaya Duta Nagari Muhamad Abdul Ishaq Muhamad Ibnu Mubarok Muhammad Dava Natawira Muthia Berliana MW Zarkasyi Nanu Hasanuh Nella Aprilia Neneng Uswatun Hasanah Neni Nur'aeni Nia Anggraina Zen Nita Nur'asih Nugraha Novi Budi Setiyanti Novia Dini Novita Rosnawati Nugraha Nugraha Nur Rantika Octavia Nurwihda Jahrotunnupus Olivia Luthfiah Mufida Paisal Muhamad Fikri Pauline Cielo Ragil Noviantika Silitonga Ratih Kusumawati Ratna Ningsih Rina Maria Hendriyani Rizka Ardiana Gunawan Salma Melisa Dewi Salma Mellisa Dewi saydan nikodemus banurea Sayid Aulia Taslim Shella Putri Yulistiani Shilvi Maljeti Sihombing, Putra Harapan immanuel Siti Ahsani Taqwim Siti Humayah Sri Wellis Anggraeni Suci Cicih Catur Setiyani Suhono Suhono Suryanto Sosrowidigdo Tirey Widya Pamungkas Tito Cayadi Luthfan Vera Monika Ayu Arista Widya Puspita Sari Wildan Hidayatullah Wiwin Wulandari Yulia Sesaria