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Detektor Financial Distress Perusahaan Perbankan Indonesia Ismawati, Kun; Istria, Paula Chrisna
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): JBK Vol.4 No.1 Januari 2015
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

This research aims to determine the effect of the CAMEL ratio in detecting financial distress in banking companies in Indonesia. The CAMEL ratio consists of CAR (Capital Adequacy Ratio), ROE (Return On Equity), ROA (Return On Assets), NPL (Non Performing Loan), LDR (Loan To Deposit Ratio), and BOPO (operational expense to operational income). Purposive sampling method used in this research. The number of samples obtained were 31 banking companies, divided in two categories: 25 banks with “no problem”and 6 banks “in trouble”. Research samples in the form of secondary data, which listed in the Indonesia Stock Exchange during the period 2010-2013. The statistical method used to test the hypothesis of the research is logistic regression. Results of the analysis indicate that CAR and BOPO variables have positive but not significant effect; ROE variables have negative and not significant effect; ROA variables have negative and  not significant effect; NPL and LDR variables have positive and significantly effect the probability of financial distress in banking companies in Indonesia. Logistic regression estimation shows the ability to detect from six independent variables on the probability of financial distress in the banking company by 80,4%, while the remainder explained by other variables outside the model. Keywords: CAMEL ratio, financial distress, logistic regresion.
Entrepreneurship Mahasiswa Fakultas Ekonomi Ismawati, Kun; Pujiani, Dewi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 2 (2014): JBK Vol.3 No.2 Agustus 2014
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

This research aimed to analyze the point of view about entrepreneurship of students in economic faculty. Respondents of this research were many students in all economic colleges/ universities in Surakarta. This case study analyzed with regression analysis. The research result showed that desire in business and support of family and social life have a positive and significant influence in entrepreneurship decision making of economics students after graduated. Support of family and social life was the most dominant factor in their entrepreneurship decision making. Keywords: economic, regression analysis, entrepreneurship.
Profitabilitas Perbankan Syariah Ismawati, Kun; ., Nurhayati
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 1 (2014): JBK Vol.3 No.1 Januari 2014
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

This study aimed to analyze the effect of size, Total Equity to Total Assets, Total Loans to Total Assets, Total Deposits to Total Assets on ROA(Return on Assets) on Bank Syariah In Indonesia. Purposive sampling method used in this research study. There were two syariah banks in this research. The research samples werein the form ofsecondary data. The data was listed in the Indonesia Stock Exchange during period 2009-2013. The statistical method used to test the hypothesis in this study was multiple regression. The results of the data analysis obtained in this study were: 1) Size has a positive but not significant effect to the profitability of Syaria banks 2) Total Equity To Total Assets (TE / TA) has a positive but not  significant effect on profitability. 3) Total Loans to Total Assets (TL / TA) has a negative but not significant effect on profitability. 4) Total Deposits To Total Assets (TD / TA) has a positive but not significant effect on profitability.Keyword: Size, total equity to total assets, total loans to total assets, total deposits to total assets, ROA
Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol.III No.2 Agustus 2014 Sulistyadi, Kohar; Ismawati, Kun; Pujiani, Dewi; Nopianto, Agus; Paningrum, Destina
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 3, No 2 (2014): JBK Vol.3 No.2 Agustus 2014
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

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Abstract

Jurnal ekonomi bisnis dan kewirausahaan ini  vol. III no 2 tahun 2014 ini menghadirkan 5 artikel dari berbagai sub disiplin administrasi bisnis. Artikel pertama berkaitan Pengembangan Sistem Ekowisata Candi Gedong Songo Di Kabupaten Semarang oleh Kohar Sulistyadi yang berperan besar dalam pendidikan dan kebudayaan masyarakat serta penerapan pengelolaan ekowisata Candi Gedong Songo bersifat parsial perlu dilakukan rumusan saran yang terintegrasi dan mampu memberi manfaat pada semua stakeholders yang mampu menjaga dan melestarikan warisan bangsa, sehingga mampu memberikan manfaat bagi masyarakat dan meningkatkan perkembangan ekowisata secara berkelanjutan. Artikel kedua Entrepreneurship  Mahasiswa Fakultas Ekonomi oleh Kun Ismawati dan Dewi Pujiani keinginan bisnis dan dukungan keluarga dan lingkungan pergaulan memiliki pengaruh positif dan signifikan pada pembuatan keputusan bisnis para mahasiswa ekonomi setelah lulus. Artikel ketiga adalah Analisis Pengaruh Bauran Pemasaran Terhadap Keputusan Pembelian Produk Pembalut Herbal Merek Fc Pada Konsumen Wilayah Karanganyar oleh Dewi Pujiani, Kualitas produk dapat dipersepsikan secara berbeda oleh orang yang berbeda. Penelitian ini mengukur variabel kualitas produk dari produk pembalut herbal merek fc berdasarkan penelitian dari responden di Karanganyar.. Sedangkan artikel keempat dengan judul Pengembangan Laboratorium Bisnis Melalui Segmentasi, Targetting dan Positioning oleh penulis Agus Nopianto dan Destina Paningrum.
DETEKTOR FINANCIAL DISTRESS PERUSAHAAN PERBANKAN INDONESIA Istria, Paula Chrisna; Ismawati, Kun
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 4, No 1 (2015): JBK Vol.4 No.1 Januari 2015
Publisher : Jurnal Ekonomi Bisnis dan Kewirausahaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6.026 KB)

Abstract

This research aims to determine the effect of the CAMEL ratio in detecting financial distress in banking companies in Indonesia. The CAMEL ratio consists of CAR (Capital Adequacy Ratio), ROE (Return On Equity), ROA (Return On Assets), NPL (Non Performing  Loan),  LDR  (Loan  To  Deposit  Ratio),  and  BOPO  (operational  expense  to operational  income).  Purposive  sampling  method  used  in  this  research.  The  number  of samples obtained were 31 banking companies, divided in two categories: 25 banks with“no problem”and 6 banks “in trouble”. Research samples in the form of secondary data, which listed in the Indonesia Stock Exchange during the period 2010-2013. The statistical method used to test the hypothesis of the research is logistic regression. Results of the analysis indicate that CAR and BOPO variables have positive but not significant effect; ROE variables have negative and not significant effect; ROA variables have negative and not significant effect; NPL and LDR variables have positive and significantly effect the probability of financial distress in banking companies in Indonesia. Logistic regression estimation shows the ability to detect from six independent variables on the probability of financial distress in the banking company by 80,4%,  while the remainder explained by other variables outside the model.
IMPLEMENTASI SISTEM AKUNTANSI DAN PELAPORAN KEUANGAN ACCRUAL BASED DI SEKTOR PUBLIK Ismawati, Kun
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol 14, No 1 (2014): Ekonomi dan Kewirausahaan
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.292 KB)

Abstract

Accrual accounting implementation in public sector has been a hot issue for recent decades. Many countries in the world have choose to implement accrual accounting and financial reporting as their financial management reform. This phenomenon has been debated spread away in public management and education literatures. These debate relate on the implementation and the impact of implementation in financial government governance. This article gives a little overview of accrual accounting implementation in Indonesia, mirrors from accounting and financial reporting implementation of other countries in Indonesia has implementing this system. All the legislations has designed to regulate implementing efforts. We hope that in 2015 Indonesia will be able to implement it completely. Keywords: accrual accounting and financial reporting, public sector, implementation
FINANCIAL PERFORMANCE OF BANKING INDUSTRY Ismawati, Kun
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.507 KB)

Abstract

This research aimed to determine the financial performance of banking industry by found out the effect of Capital Adequacy Ratio (CAR), Debt to Equity Ratio (DER), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPLs), on Return on Equity (ROE) in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, either partially dan simultaneous. This is a quantitative case study research, secondary data obtained by documentation method. The population of this study are companies included in the banking industry on the Indonesia Stock Exchange in 2011 to 2016 period. Samples of the research were 41 companies, 28 banks match with the criterias: they issued financial statements periodically during the time of observation. Research data tested by t-test, f-test, test of determination coefficient, and multiple linear regression test. Data analysis results obtained from this research were: 1). CAR has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period,. 2). DER has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 3). LDR has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 4). NPL have a significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 5). CAR, DER, LDR, and NPL simultaneously have a significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the period 2011 - 2016.
FINANCIAL PERFORMANCE OF BANKING INDUSTRY Kun Ismawati
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15 No 4 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.507 KB)

Abstract

This research aimed to determine the financial performance of banking industry by found out the effect of Capital Adequacy Ratio (CAR), Debt to Equity Ratio (DER), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPLs), on Return on Equity (ROE) in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, either partially dan simultaneous. This is a quantitative case study research, secondary data obtained by documentation method. The population of this study are companies included in the banking industry on the Indonesia Stock Exchange in 2011 to 2016 period. Samples of the research were 41 companies, 28 banks match with the criterias: they issued financial statements periodically during the time of observation. Research data tested by t-test, f-test, test of determination coefficient, and multiple linear regression test. Data analysis results obtained from this research were: 1). CAR has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period,. 2). DER has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 3). LDR has no significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 4). NPL have a significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the 2011 - 2016 period, 5). CAR, DER, LDR, and NPL simultaneously have a significant effect on ROE in the banking industry on the Indonesia Stock Exchange in the period 2011 - 2016.
IMPLEMENTASI SISTEM AKUNTANSI DAN PELAPORAN KEUANGAN ACCRUAL BASED DI SEKTOR PUBLIK Kun Ismawati
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 14 No. 1 (2014): Jurnal Ekonomi dan Kewirausahaan : March
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Accrual accounting implementation in public sector has been a hot issue for recent decades. Many countries in the world have choose to implement accrual accounting and financial reporting as their financial management reform. This phenomenon has been debated spread away in public management and education literatures. These debate relate on the implementation and the impact of implementation in financial government governance. This article gives a little overview of accrual accounting implementation in Indonesia, mirrors from accounting and financial reporting implementation of other countries in Indonesia has implementing this system. All the legislations has designed to regulate implementing efforts. We hope that in 2015 Indonesia will be able to implement it completely. Keywords: accrual accounting and financial reporting, public sector, implementation
PENGABDIAN KEPADA MASYARAKAT PADA KELOMPOK PETERNAK PUYUH “AGRI BIRD”, DUSUN GUNUNGWIJIL, DESA NGRINGO, KECAMATAN JATEN, KABUPATEN KARANGANYAR Kun Ismawati; Achmad Nurhidayat
SURAKARTA ABDIMAS JOURNAL Vol. 1 No. 1 (2022): Surakarta Abdimas Journal
Publisher : FAKULTAS EKONOMI UNIVERSITAS SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52429/saj.v1i1.98

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) dalam bentuk pemberian bantuan mesin penetas telur dan penyuluhan telah dilakukan tim pengabdi Universitas Surakarta pada Kelompok Peternak Puyuh “AGRI BIRD” gabungan 7 peternak puyuh. Lokasi mitra di Dusun Gunungwijil, Desa Ngringo, Kecamatan Jaten, Kabupaten Karanganyar Jawa Tengah. Permasalahan yang semula dihadapi para peternak adalah belum mampu menetaskan sendiri telur puyuh padahal harga anakan puyuh lumayan tinggi. Kebutuhan mitra meliputi alat penetas telur untuk anakan, pengelolaan keuangan, dan pemasaran telur puyuh. Tim pengabdi telah memberikan bantuan mesin penetas serta memberikan penyuluhan tentang pengelolaan keuangan dan pemasaran kepada kelompok peternak tersebut. Kata kunci: pengabdian, entrepreneurship, kelompok peternak, puyuh Abstract Community Service Activities (PKM) in the form of providing egg incubator assistance and counseling have been carried out by a service team at the University of Surakarta at the “AGRI BIRD” Quail Farmer Group, a combination of 7 quail breeders. The partner’s location is in Gunungwijil Hamlet, Ngringo Village, Jaten District, Karanganyar Regency, Central Java. The problem initially faced by parmers was that they had not been able to incubate qualil eggs themselves, even though the price of quail chicks was quite high. Partner needs include egg incubator for chicks, financial management, and marketing of quail eggs. The sevice team has provided assistance with hatchery machines and provided counseling on financial management and marketing to the farmer groups. Keywords: devotion, entrepreneurship, breeders groups, quails