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All Journal Benefit: Jurnal Manajemen dan Bisnis JURNAL LENTERA AKUNTANSI
Bambang Hermanto
Politeknik LP3I Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Comparative Study : Determinant On Banking Profitability Between Buku 4 And Buku 3 Bank In Indonesia Andy Setiawan; Bambang Hermanto
Benefit: Jurnal Manajemen dan Bisnis Volume 2 No 1 Juni 2017
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v2i1.2918

Abstract

This research is performed on order to analyze the influence of Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Operating Expense to Operating Income Ratio (OEOI) as independent variable toward Return on Asset (ROA) and Return on Equity (ROE) as dependent variable. Sample for this research is all of BUKU 4 banks and seven banks on BUKU 3 banks  in Indonesia in 2006-2015 period. Data analysis with multi liniear regression. The result of  this research shows that all of independent variables have significant influence on ROA and ROE simultaneously.  NIM has partially significant effect on profitability both in BUKU 3 and BUKU 4 banks but other variables have various effect on profitability. The amount of the contribution or influence independent variables to ROA are 64,7%  in BUKU 3 banks and 90,4% on BUKU 4 banks. Meanwhile contribution of independent variables to ROE are 55,4% in BUKU 3 banks and 74,1% in BUKU 4 banks.  
ANALISA LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. TOPJAYA SARANA UTAMA JAKARTA Bambang Hermanto; Hamizar Hamizar; Puspita Romadhona
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.047 KB) | DOI: 10.34127/jrakt.v4i1.278

Abstract

Financial performance is a parameter tool of management success level in managing financial so urces owned by the company. The using statement of cash flow approach in this research is based on that this approach is very good to measure the company performance (management) because it is able to measure the company efficiency in particular periode. Statement of cash flow is the report that showing the effect of operating activities, investing activities, and financial activities in company to cash flow for certain periode by use of method that already being established which is direct method or indirect method. Useful statement of cash flow internally divides management party and externally divides investor party and creditor. With arrange cash flow information analysis, side management will know if policy already is being done by walking with every consideration. Analisis of the statement of cash flow is very important for management as the decision maker. This research objective is to measure the financial performance of  PT.Topajaya Sarana Utama. In the periode accounting 2008–2012 through using analysis  statement of cash flow with the ratio of investment and financing, adequacy ratio, efficiency ratio. From the research result already been done the writer get a conclude : that  PT. Topjaya Sarana Utama get a liquid situation a shows that company able have a capability to pay the short term and long term liabilities in the next  futures therefore analysis cash flow can be a tool to evaluate performance of  PT. Topjaya Sarana Utama, that besed on companycapability in get the positive cash and result of analysis cash flow to able to realize financial performance effectively and efficiently.Key words: Analysis ,Cash Flow, Financial Performance
AKUISISI INTERNAL DALAM TINJAUAN PASAR MODAL Bambang Hermanto
JURNAL LENTERA AKUNTANSI Vol 1, No 1 (2013): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.887 KB) | DOI: 10.34127/jrakt.v1i1.145

Abstract

Dalam strategi perusahaan (corporate strategy) untuk mendapatkan dan mempertahankan keunggulan kompetitif akusisi dianggap sebagai salah satu komponen penting, dengan tujuan utama guna memaksimalkan kekayaan para pemegang saham. Akuisisi internal menguntungkan seluruh pemegang saham jika didalam akuisisi internal menciptakan nilai (creating value) bagi semua pemegang saham. Dalam konteks strategi perusahaan, akuisisi internal menguntungkan pemegang saham jika implementasi strategi perusahaan dapat dioptimalkan agar akuisisi internal dapat membawa hasil lebih baik dari pada tidak melakukan akuisisi internal. Secara prinsip akuisisi tidak berbeda dengan proyek investasi lain yang dijalankan perusahaan dalam rangka mengimplementasikan strateginya. Suatu proyek dinilai feasible jika kekayaan pemegang saham akan lebih tinggi dangan adanya proyek tersebut dibandingkan tanpa proyek, demikian juga criteria yang dipakai untuk menilai kelayakan suatu akuisisi internal. Dalam suatu investasi harus memperhitungkan opportunity cost dari dana yang dipergunakan untuk melakukan investigasi yang feasible jika memberikan rate of return lebih tinggi daripada opportunity cost atau cost of capital-nya, dalam perhitungan Net Present Value (NPV) tercermin sebagai discount rate yang digunakan. Opportunity cost dari dana yang dipakai untuk melakukan akuisisi internal adalah required rate of return tertinggi dari alternative-alternatif investasi yang memiliki resiko setara dengan investasi lewat akuisisi internal. Tingkat suku bunga deposito menurut peneliti terlalu rendah jika dipakai sebagai pembanding opportunity cost dari dana untuk akusisi internal, karena resiko akuisisi internal jelas lebih tinggi daripada mendepositokan uang. Jadi hendaknya dipahami bahwa opportunity cost dari sejumlah uang tidak ditentukan dari mana uang itu berasal, tapi kemana uang itu digunakan. Keyword : Saham, Akuisisi,Strategi Perusahaan dan Opportunity Cost
Co-Authors Andy Setiawan Hamizar, Hamizar Puspita Romadhona