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All Journal WIDYAKALA JOURNAL JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Renaissance
Ibram Pinondang Dalimunthe
Universitas Pamulang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EFFECT OF INFLATION AND PRICE INDEX ON EQUITY ASSETS Ibram Pinondang Dalimunthe; Ajeng Desni Lestari
EAJ (Economic and Accounting Journal) Vol 2, No 1 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.966 KB) | DOI: 10.32493/eaj.v2i1.y2019.p42-51

Abstract

The purpose of this study is to determine the effect of inflation and the equity price index on the net asset value of the Islamic Fixed Income Mutual Funds registered with the Financial Services Authority for the period from from 2011 to 2016. The type of search used is associative search. The data in this study are secondary historical data using Net Asset Value (NAV) and the share price index published by the Financial Services Authority (OJK), as well as inflation data published by Bank Indonesia for the period 2011-2016. The method used in this study uses regression analysis with panel data. The results show that inflation has a negative and significant impact on the net asset value. The equity price index has a positive and significant influence on the net asset value. Inflation and the equity price index simultaneously have a significant effect on the net asset value of Sharia mutual funds.
Analisis Pengaruh Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Beban Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA) pada Bank Umum yang terdaftar pada BEI (Studi kasus PT. Bank MNC, PT. BCA, dan PT. BTN [Persero] periode 2010-2014) Ibram Pinondang Dalimunthe
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 4, No 1 (2016): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v4i1.139

Abstract

Financial report aims to provide information regarding the financial position, performance and changes in financial position. In addition the bank’s financial statements are also aimed at decision making.This study examines whether the effect of the Loan to Deposit Ratio, Net Interest Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio to Return On Assets in commercial banks on the Stock Exchange with a case study PT Bank MNC Internasional Tbk., PT Bank Central Asia Tbk., and PT Bank Tabungan Negara Tbk. (Persero) by using data on the period 2010-2014. The data was then tested using regression test panel fixed effect model. The authors found that there are significant variables simultaneously on Loan to Deposit Ratio, Net Interest Margin, Operating Expenses Operating Income, and Capital Adequacy Ratio on Return On Assets. Partial results of the study showed that the variables Loan to Deposit Ratio Significant and negative effect on Return On Assets, Net Interest Margin variable significant and positive impact on the Return On Assets, variable Operating Expenses Operating Income significant and negative impact on the Return On Assets, and variable Capital Adequacy Ratio significant and positive impact on the Return On Assets. The relationship between the independent variable on the dependent variable is equal to 97.8611%, which means that the remaining 2.1389% is influenced by other variables not included in the model.Based on research with panel data analysis, the authors found that there are individual effect that are fixed (fixed effect).
PENGARUH DANA PIHAK KETIGA TERHADAP LABA OPERASI DENGAN FASILITAS BANK Della Elvitasari; Ibram Pinondang Dalimunthe
Jurnal Renaissance Jurnal Renaissance Volume 4 Nomor 01, Mei 2019
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v4i01`.94

Abstract

The purpose of this study is to empirically examine Indonesian banks with regard to the third party funds effect on operating income with banking facilities as a moderating variable. This study uses independent variables is third party funds, the dependent variable is operating income. This study also uses banking facilities as a moderating variable.The population studied in this study consists of Sharia commercial banks in Indonesia registered with the Financial Services Authority, which has 13 banks. The sample used is the annual publication of 11 financial statements of Islamic commercial banks from 2014 to 2016. The data analysis methods used are moderate regression analysis (MRA). The results of this study indicate that third party funds has a significant impact on operating income and that bank facilities strengthen the relationship between third party funds and operating profit.Keywords: Third Party Funds, Bank Facility, Operating Profit 
Pengaruh Kinerja Keuangan, Kinerja Lingkungan Dan Kapitalisasi Pasar Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi Lathifatussulalah Lathifatussulalah; Ibram Pinondang Dalimunthe
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1127

Abstract

Dalam penelitian yang dilakukan memiliki tujuan berupa menganalisis serta menguji perihak kinerja keuangan, kinerja lingkungan serta kapitalisasi pasar, dengan meliahat nilai perusahaan dengan menggunakan variabel moderasinya adalah Corporate Social Responsbilty (CSR). Untuk populasi menggunakan keseluruhan manufaktur yang telah terdaftar pada Bursa Efek Indonesia  (BEI) dengan empat periode tahun 2017-2020. Metode yang digunakan adalah teknik purposive sampling. Pada hasil yang didapat dalam penelitian ini memaparkan hasil bahwa kinerja keuangan, kapitalisasi pasar dan coporate social responbilitu (CSR) memiliki pengaruh terhadap nilai perusahaan, dan sedangkan kinerja lingkungan tidak memiliki pengaruh pada nilai perusahaan coporate social responbilitu (CSR) mampu untuk memoderasi pengaruh kinerja keuangan terhadap nilai perusahaan, sedangkan coporate social responbilitu (CSR) tidak dapat memoderasi pengaruh kinerja lingkungan dan juga kapitalisasi pasar terhadap nilai perusahaan. Kata Kunci : Nilai Perusahaan, Kinerja Keuangan, Kinerja Lingkungan, Kapitaisasi Pasar, Corporate Social Responsibility
PENGARUH PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN PERTUMBUHAN LABA TERHADAP TAX AVOIDANCE Damaris Yolanda Sihombing; Ibram Pinondang Dalimunthe
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.147

Abstract

This study aims to determine independent commissioners, institutional ownership and profit growth on tax avoidance in Pharmaceuticals sub-industry companies listed on the IDX for the 2016-2020 period. This type of research is quantitative, the data used is secondary data in the form of financial reports obtained through the official website of the Indonesian Stock Exchange. The selected sample is 9 companies with purposive sampling method sample selection technique. The data analysis technique used is panel data regression analysis by selecting a regression model, model testing, classical assumption testing and hypothesis analysis using the eviews 10 program data processing. The results show that  partially independent commissioners effected tax avoidance, institutional ownership had an effected on tax avoidance while profit growth did not have effect on tax avoidance. It showed, the variables of independent commissioners, institutional ownership, and profit growth had an effect on tax avoidance
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Profitabilitas Perbankan (Studi Kasus Pada Aset Bank Konvensional Terbesar Di Indonesia Periode 2010 – 2015) Ibram Pinondang Dalimunthe; Nofryanti .
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 4, No 2 (2017): Urban Studies & Urban Lifestyle
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.377 KB) | DOI: 10.36262/widyakala.v4i2.67

Abstract

Penelitian ini mengkaji tentang faktor-faktor yang mempengaruhi profitabilitas bank dengan studi kasus pada aset bank konvensional terbesar di Indonesia periode 2010-2015. Data kemudian di uji dengan menggunakan uji regresi panel dengan model fixed effect. Hasil penelitian menunjukkan bahwa variabel Capital Adequacy Ratio (CAR) dan Net Interest Margin (NIM) berpengaruh positif terhadap Return On Asset, variabel Beban Operasional Pendapatan Operasional (BOPO) dan Loan to Deposit Ratio (LDR) berpengaruh negatif terhadap Return On Asset, variabel penyisihan kerugian penurunan nilai (CKPN) dan Non Performing Loan gross (NPL) tidak berpengaruh terhadap Return On Asset. Berdasarkan penelitian dengan panel analisis data, penulis menemukan bahwa ada efek individual yang tetap (fixed effect).
Co-Authors Ajeng Desni Lestari Damaris Yolanda Sihombing Della Elvitasari Lathifatussulalah Lathifatussulalah Nofryanti .