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All Journal EKSPANSI Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance

Banter Laksana, Banter

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3553881

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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KAJIAN DAMPAK INSIDER OWNERSHIP, EXTERNAL OWNERSHIP DAN LEVERAGE TERHADAP NILAI PERUSAHAAN. (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2009-2015) Laksana, Banter
EKSPANSI Vol 9, No 1 (2017)
Publisher : Politeknik Negeri Bandung

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Abstract: This study aims to test empirically the effect Leverage, insider ownership, and external ownership to firm value. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in the period 2009 to 2015. The data collection method used is purposive sampling, and gained as much as 113 sample. Testing of the entire hypothesis in this study using path analysis, through Amos program package version 16.0 for Windows. The results of this study indicate that ownership by internal and external parties could encourage managers in decision making for external financing (leverage) to increase the value of the company. The findings of this study may indicate that the investment of mediation shareholding by external influences on firm value.Keywords: Leverage, insider ownership, and external ownership, and the firm value

Pengaruh Non Performing Loan dan BI Rate terhadap Return on Asset Pada Bank Umum Jonathan Darmawan; Banter Laksana; Dimas Sumitra Danisworo
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The research aims to know the effect of Non Performing Loan (NPL) and Interest Rate of Bank Indonesia towards Return On Asset (ROA). Population in this research are listed commercial bank on Indonesia Stock Exchange (IDX) period in 2014 – 2018. The sampling of the research was performed using the method of purposive sampling. Obtained by amount sample as much 33 bank from 45 commercial banking company listed on Indonesian Stock Exchange in period 2014 – 2018. Research methodology on this research using associative method with quantitative approachment. Data analysis technique used are multi linear regression using IBM SPSS Statistic 24 for Windows software. The result of the survey encountered that partially Non Performing Loan (NPL) had a negative effects toward Return On Asset (ROA) and significant and Interest Rate of Bank Indonesia had a negative effects toward Return On Asset (ROA) and significant. Simultaneously that Non Performing Loan (NPL) and Interest Rate of Bank Indonesia had a significant effect towards Return On Asset (ROA).

Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI Karunia Putri Augustina Dwi Anggiyani; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.

Analisis Perbandingan Kinerja Keuangan pada PT Aneka Gas Industri Tbk Sebelum dan Sesudah Go Public Aurellia Catra Ratnanggadi; Banter Laksana; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of the study is to find out there is a difference in financial performance of PT Aneka Gas Industri Tbk before and after Go Public during the period of 2014-2018. The data used in this research is quantitative data. This research is a comparative study with a quantitative approach. The data analysis method used was ratio analysis and paired-t test using the SPSS 24 application. The results of the study is the financial performance of PT Aneka Gas Industri Tbk through the ratios: CR, QR, ROI, ROE, DAR, DER and TATO before and after going public is not significant different.

Pengaruh ITO terhadap NPM pada Perusahaan Makanan dan Minuman di BEI (2013-2018) Nurul Indah Fauziah; Dimas Sumitra Danisworo; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to test the level of influence of inventory turnover against Net Profit Margin in the companies of food and beverage listed on the IDX period 2013-2018. The objects used in this study are the financial statements of food and beverage companies listed on the IDX period 2013-2018. The population in this study amounted to 26 food and beverage companies and 5 samples were taken using purposive sampling techniques. The type of data used in this study is secondary data obtained from the company's official website. The independent variables used in this study are inventory turnover, whereas for the dependent variables used in this research is the NPM. The data analysis techniques used in this study are descriptive statistics analysis, simple linear regression analysis, and hypothesis testing using the help of SPSS software. The results showed significant supply turnover against NPM with an influence rate of 70,5%.

Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi pada Perusahaan Non-Bank yang Tercatat di BEI Periode 2015 Fitriah Fatimah Amatilah; Mochamad Edman Syarief; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Merger and Acquisition is one of firm’s effort to maintain and develop life of firm. Research analyze the difference of the firm’s financial performance pre and post merger and acquisition. The sample uses companies listed on the Indonesia Stock Exchange (IDX) and conducted mergers and acquisitions in 2015. The sample consists of 3 acquirer companies that meet the criteria. This study uses a different test Wilcoxon Signed Ranks Test. The results show that of 5 financial ratios, namely, leverage ratio as measured by Debt to Equity Ratio, activity ratio as measured by Total Asset Turnover, profitability ratio as measured by Return On Assets, Return On Equity, and Operating Profit Margin, and market ratios as measured by Price to Book Value experienced significant changes between before and after the company carried out mergers and acquisitions, except for the liquidity ratio measured by Current Ratio which did not change between before and after mergers and acquisitions.

Pengaruh CR, DER, dan ROA terhadap Nilai Perusahaan pada PT Jasa Marga Tbk Tahun 2010-2019 Wildan Dzulhijar; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to analyze the effect of current ratio, the ratio of debt to equity, and the ratio of the rate of return on assets to firm value at PT jasa marga (PERSERO) Tbk in 2010-2019. This study uses multiple linear regression statistical methods. The independent variables used in this study are current ratio (CR), debt to Equity (DER), and return on assets (ROA) while the dependent variable is price to book value (PBV) which is a proxy for firm value. The results obtained indicate that simultaneously the current ratio, debt to equity ratio and asset return ratio variables have a significant effect on firm value. Then partially current ratio and assets return ratio variables have no significant effect on firm value while debt to equity ratio has a negative significant effect on firm value.

Perbandingan Kinerja Keuangan pada Bank Woori Saudara Sebelum dan Setelah Merger Arizal Jaya; Mochamad Edman Syarief; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the significant difference between the financial performance of PT Bank Woori Saudara Indonesia 1906, Tbk pre-merger and post-merger. The indicators used in this study are financial ratios consisting of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return On Assets (ROA), and Operating Costs to Operating Income (BOPO) obtained from the annual financial report of PT Bank Woori Saudara Indonesia 1906, Tbk in 2009-2019. The data analysis method used was the non-parametric Wilcoxon signed-rank test. The results showed that there were significant differences in LDR, ROA, and BOPO, while in NPL and CAR there were no significant differences.

Perancangan Aplikasi Sistem Informasi Akuntansi Persediaan Barang Pada Toko Minigrosir Jaya Setiawan Sukabumi Nadya Fajriatul Adni; Destian Arshad Darulmalshah Tamara; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Toko Minigrosir Jaya Setiawan is a business entity which still uses manual inventory recording system, causing the presentation of inventory information at the store to be slow and inaccurate. This research aims to create an inventory accounting information system application for the store. This research starting from research studies, problem formulation, determination of research objectives, collecting, processing and analyzing data, which aims to find out various obstacles and needs at the store. The next step is to design the system based on the information obtained from the previous step, implementation of the system that has been made, and making research conclusions and also suggestions for the store. The application is designed that it is easy to use and understand the user in recording to presenting inventory information. This application will make it easier for the part of Toko Minigrosir Jaya Setiawan Sukabumi to present inventory information quickly and accurately.

Prediksi Kebangkrutan Menggunakan Metode Altman Z-Score Modifikasi pada PT Inti (Persero) Selly Tania; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to find out the financial development and prediction of bankruptcy from PT INTI (Persero) in 2015 - 2019. Descriptive method with a quantitative approach was used in the research. The object of the research is the annual financial statements of PT INTI (Persero) in 2015 - 2019. Data analysis tools uses Microsoft Excel with Altman Z-Score Modification model formula that uses 4 financial ratios that are Working Capital to Total Assets, Retained Earnings to Total Assets, Earnings Before Interest and Taxes to Total Assets, and Book Value of Equity to Total Liabilities. The calculation results will show the company's categories include safe, grey area, and distress. The results showed financial aspects of the company decreased and Z-Score in PT INTI (Persero) in 2015 - 2019 was in the potential for bankruptcy for the past 5 years.

Co-Authors Ajeng Putri Nurfadila Arizal Jaya Auliya Diasyasifa Aurellia Catra Ratnanggadi Ayu Sri Wahyuni Barnas, Benny Bilqist Luthfia Rachmi Citra Putriana Dewi Dadang Hermawan Dadang Hermawan Desi Siti Mariam Destian Arshad Darulmalshah Tamara Dimas Sumitra Danisworo Dimas Sumitra Danisworo Djoni Djatnika Eltasya Sifra Mevia Simanungkalit Endang Hatma Juniwati Fatmi Hadiani Fatmi Hadiani Fitriah Fatimah Amatilah Hasbi Assidiki Mauluddi Ine Mayasari Irvan Firmansyah Maulana Jonathan Darmawan Karunia Putri Augustina Dwi Anggiyani Leni Nur Pratiwi Leni Nur Pratiwi Lina Nur Ardila Mohamad Salman Sutrisno Muhammad Fikry Rivaldy Nadya Fajriatul Adni Nafisah Ruhana Nurdin, Ade Ali Nurfitria Nurfitria Nurul Indah Fauziah Ris Gabe Jefferson Sihombing Rosma Pakpahan, Rosma Ruhadi Ruhadi Santa Maria Manungkalit Sarah Salsabila Selly Tania Syarief, Mochamad Edman Tjetjep Djuwarsa Wildan Dzulhijar Wulan Hamida

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