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All Journal JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding Jurnal Ilmiah Bisnis dan Ekonomi Asia JABE (Journal of Applied Business and Economic) MABIS: Manajemen dan Bisnis MBA: Journal of Management and Business Aplication Nusantara Science and Technology Proceedings JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat (JPM) Wiga : Jurnal Penelitian Ilmu Ekonomi Relasi : Jurnal Ekonomi ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat
Yuniorita Indah Handayani
Sekolah Tinggi Ilmu Ekonomi Mandala
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan

 1 
Analisis Perbandingan ¬Tingkat Kesehatan Bank BUMN dan Bank BUSN Dengan Menggunakan Pendekatan Risk Based Bank Rating (RBBR) Theresia Ella Sari; Yuniorita Indah Handayani; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.375

Abstract

This study aims to determine the effect of the Comparison of Health Levels of BUMN and BUSN Banks Using a Risk Based Bank Rating (RBBR) Approach. The data used in this study are secondary data obtained from the financial statements of BUMN and BUSN. Samples taken were 6 banks (3 BUMN Banks and 3 BUSN Banks) with purposive sampling method. The data obtained is then processed using the calculation of each variable based on the RBBR approach which refers to Circular Letter of OJK No.14/SEOJK.03/2017 covering components: Risk profile (using NPL ratio, LDR), Governance, Rentability (using ROA, ROE) and Capital (using CAR ratio).The results of the study show that in 2013-2017 the total composite ranking score of the entire BUMN Bank variable was higher than the BUSN Bank. The composite variable total score of ROA and ROE of BUMN banks is higher than BUSN. Total NPL, LDR, and GCG composite rating scores of BUSN Banks are higher than BUMN Banks. In the total composite rating score, the CAR variable of the BUMN Bank and BUSN Bank gets the same score.
Analisis Faktor –Faktor Yang Mempengaruhi Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Periode 2015 – 2019 Maulina Agustin; Yuniorita Indah; Nurshadrina Kartika
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.405

Abstract

The purpose of this research is to examine and analyze the effect of Profitability Ratios, Market Value Ratios, Leverage Ratios, and Activity Ratios on Profit Growth with Firm Size as Moderation Variable by using the Basic Sector and Chemical Manufacturing company objects listed on the Indonesia Stock Exchange. This research was conducted for five consecutive years, from 2015 to 2019 which included 11 sample companies, which were taken using purposive sampling technique. Data were analyzed using multiple regression analysis and residual test for moderating variables. The results showed that only the Market Value Ratio had a partial effect with a significant value of 0.013, while the Profitability Ratio, Leverage Ratio, and Activity Ratio had no significant effect on profit growth, while for the company size variable as a moderating variable only the activity ratio was significant and with the presence of variables. moderation can strengthen or weaken the relationship between the independent variable and the dependent variable.
Co-Authors Alfiatin Alfiatin Ariefa Quinta Hanum Della Nuril M Diana Dwi Astuti Emy Kholifah R Fathorrasi Fathorrasi Hari Sukarno Holifah Holifah Ikhwanul Hakim Indah Susanti Loren Dina Dasilfa M. Hasyim Maulina Agustin Muhaimin Dimyati Muhammad Angga Yusuf Muhammad Firdaus Muhammad Firdaus Nurshadrina Kartika Nurshadrina Kartika Sari Suharto Suharto Supardi Supardi Suwignnyo Widagdo Suwignyo Widagdo, Suwignyo Theresia Ella Sari Tomy Ernawati Wiwik Fitria Ningsih Wiwin Kusbiyantari Yessy Anggraeni Yunita Ikasari Ratna Putri