Article Per Year (5 Year)
p-Index From 2019 - 2024
1.288
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan AKSES: Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Ubhara
Hersugondo Hersugondo
Unknown Affiliation
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
DIVERSIFIKASI PENDAPATAN TERHADAP PROFITABILITAS DAN RISIKO BANK DI INDONESIA SELAMA PANDEMI COVID-19 Sudibyo Ikhsan; Hersugondo Hersugondo
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 1 (2021): Vol. 10 No. 1 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i1.8543

Abstract

Reducing the variability of their income by diversifying outside of traditional lending activities into non-interest income sources. We influence the COVID-19 pandemic on the relationship between the use of non-interest income and bank profits and risks in Indonesian banks. The economic effects of the pandemic have resulted in tightening of credit standards and reduced demand for various types of loans. We find that non-interest income sources are positively related to performance but inversely related to risk. These results are consistent with the beneficial diversification effect during the pandemic of banks expanding outside of traditional loan revenue sources. Keywords: covid-19, profitability, bank, risk
PENGARUH PROFITABILITAS DAN MAKROEKONOMI TERHADAP NON-PERFORMING LOANS (Studi Empiris pada Perusahaan Perbankan yang terdaftar di BEI Periode 2017-2019) Fajar Ihrom; Hersugondo Hersugondo
Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v10i2.8882

Abstract

The study aims to find out the effect of ROA, ROA, CAR, BLIQ, CRISK, SIZE, INF, and GDP on NPL. This sampling technique uses purposive sampling. The sample used was 42 banks listed on the IDX with the 2017-2019 research period. The effect independent variable on the dependent variable is explained by using the multiple regression analysis methods. The classical assumption is also performed, namely normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The results showed that ROA, CAR and CRISK had a negative and significant effect on NPL, while BLIQ, SIZE, INF, and GDP had a negative and insignificant effect on NPL.
Pengaruh Ukuran Perusahaan, Tangibility, Likuiditas dan Profitabilitas terhadap Struktur Modal pada Perusahaan Industri Pertambangan Batu Bara Alya Syafi Rifiana; Eka Febiyanti; Hersugondo Hersugondo
AKSES: Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2021): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v16i2.5560

Abstract

This study aims to determine the effect of company size, tangibility, liquidity and profitability (ROA and ROE) on capital structure. This research uses quantitative research methods. This type of research is descriptive statistical research and the nature of this research is a causal relationship which explains the causal relationship between the independent variables and the dependent variable. This research was conducted at coal mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample in this study was 19 coal mining companies listed on the Indonesia Stock Exchange in 2014-2019. The analysis tool used is multiple linear regressions. The result of this research is that partially company size and liquidity have no effect on capital structure. Tangibility and return on equity (ROE) have a positive and significant effect on capital structure. Meanwhile, return on assets (ROA) has a negative and significant effect on capital structure. Meanwhile, the simultaneous influence of firm size, tangibility, liquidity, return on assets (ROA) and return on equity (ROE) has a positive and significant effect on capital structure. The amount of influence caused is 30.0 percent. The rest of 0.700 or 70.0 percent is explained by other variables.Keywords: Company Size, Tangibility, Liquidity, ROA, ROE, Capital Structure 
ANALISIS PENGARUH KOMPOSISI DEWAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN DI INDONESIA (Studi pada Bank Umum yang Listing di Bursa Efek Indonesia Tahun 2016-2020) Dahniar Fara Fatima; Hersugondo Hersugondo
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i1.8956

Abstract

This study aims to examine the effect of the composition of the board consisting of Board Size, Board of Directors, Non-Affiliate Directors, Board of Commissioners, Independent Commissioners, and Audit Committee on profitability (ROA) of banking companies listed on the IDX in 2016-2020. The problem of this research is caused by the existence of a research gap from previous studies. In this study, the sample was taken by adopting a purposive sampling method, a sample of 38 sector companies. This research uses secondary data which is downloaded from the official website of Bloomberg. The analytical method adopted for the research hypothesis is multiple linear regression. From the results of data processing, the research shows that BDSIZE, DCOMM, and INDCOMM have a significant effect on the profitability (ROA) of the banks listed on the IDX. DDIRECT, NONAFFDIRECT, AUDIT have no significant effect on the ROA of the banks listed on the IDX.
DAMPAK HIPERINFLASI TERHADAP LAPORAN KEUANGAN PERUSAHAAN MULTINASIONAL DI INDONESIA Hersugondo Hersugondo; Gabriella Krisvania Wisnuwardani; Renanduta Candra Nugraha; Salisa Nur Maulina; Umi Aulya Khofifah
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): 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.v4i1.1025

Abstract

Hiperinflasi, sebuah peristiwa di negara maju dan berkembang yang berdampak pada hasil keuangan suatu perusahaan. Konsep hiperinflasi dan kinerja keuangan ditekankan oleh pengaruh hiperinflasi terhadap hasil keuangan berdasarkan sumber sekunder dan hasil keuangan perusahaan multinasional (MNCs) yang beroperasi di Indonesia yang  terkena dampak hiperinflasi. Dampak signifikan dari jenis inflasi ini diamati di perusahaan-perusahaan. Poin utama yang dapat diambil dari artikel ini adalah bahwa hiperinflasi mengarah pada publikasi hasil keuangan  yang tidak tepat. Oleh karena itu, hiperinflasi dapat mempersulit perusahaan untuk membuat keputusan yang tepat. Dengan demikian, perekonomian yang terkena dampak hiperinflasi harus memperhatikan  pemecahan masalah ini dengan berfokus pada cara mengatasi penyebab hiperinflasi.
Co-Authors Alya Syafi Rifiana Dahniar Fara Fatima Daryono Daryono Eka Febiyanti Fajar Ihrom Febrianto, Sigit Gabriella Krisvania Wisnuwardani Renanduta Candra Nugraha Rio Dhani Laksana Salisa Nur Maulina Sri Supriyati Sudibyo Ikhsan SUGENG WAHYUDI Suharnomo Suharnomo Umi Aulya Khofifah