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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3077

Abstract

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.
Perbandingan Kinerja Profitabilitas Bank BJB Sebelum dan Setelah Menerapkan Mobile Banking Ris Gabe Jefferson Sihombing; Hasbi Assidiki Mauluddi; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3104

Abstract

This study was conducted with the aim of being able to compare the profitability performance of BJB bank before and after using Mobile Banking. This study uses financial statements 5 years before using Mobile Banking, namely in 2010-2014 and 5 years after using Mobile Banking, namely in 2015-2019. This comparison of profitability performance is reviewed from several aspects that are affected by the use of Mobile Banking in BJB bank services, the affected aspects include: a decrease in Return on Assets (ROA) and Return on Equity (ROE), an increase in Earnings per Share (EPS). The results of the normality test show that all variables are normally distributed so that all variables are tested using the Paired sample t-Test, namely the ratio of Return on Assets (ROA), the ratio of Return on Equity (ROE), and Earning per Share (EPS). The Return on Assets (ROA) ratio has the result that there is a significant difference before and after using Mobile Banking. In the ratio of Return on Equity (ROE) there is no significant difference. While in Earning per Share (EPS) there is a significant difference before and after using Mobile Banking
Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Kimia Farma Tbk tahun 2016-2020 Bilqist Luthfia Rachmi; Ade Ali Nurdin; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3107

Abstract

This research aims to determine financial performance in PT Kimia Farma Tbk Ltd years 2016-2020 which is reviewed through financial ratios, that is: (1) Liquidity Ratio accounted for by Current Ratio and Cash Ratio, (2) Solvency Ratio accounted for by Total Equity to Assets Ratio and Debt to Assets Ratio, (3) Activity Ratio accounted for by Assets Turnover Ratio, Receivable Turnover Ratio and Inventory Turnover Ratio, (4) Profitability Ratio accounted for by Net Profit Margin, Return On Investment and Return on Equity, (5) Market Value Ratio accounted for by Earning Per Share, Price Earning Ratio and Price Book Value. The method used is descriptive quantitative with the object in the form of the financial statements of PT Kimia Farma Tbk 2016-2020. The technique used is documentation and literature study. The data analysis method used is quantitative descriptive analysis technique. The condition of the company's financial performance based on the ratio calculation can be concluded in the poor category, because in the last 5 years the average has decreased in terms of Liquidity Ratio 10.98%, Solvency 4.25%, Activity 7.30%, Profitability is 14.42 % and overall Market Value Ratio decreased.
Analysis of Optimal Capital Structure in the Pharmaceutical Industry Companies Listed on the Indonesia Stock Exchange Wulan Hamida; Ine Mayasari; Banter Laksana; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.3117

Abstract

Capital structure policy is used to help companies determine the optimal composition of capital between debt and equity. This study aims to determine the optimal capital structure of companies in the pharmaceutical industry listed on the Indonesia Stock Exchange for the 2015-2019 period. The data used is secondary data obtained from the financial statements of PT Indofarma Tbk, PT Herbal and Pharmaceutical Industries sido Appear Tbk, PT Kimia Farma Tbk, and PT Merk Tbk which are processed using the method of calculating the cost of capital and comparing returns. On Equity (ROE) with a weighted average cost of capital (Average Weight Cost of Capital). The results showed that PT Indofarmas Tbk had an optimal structure in 2015 and 2019. PT Industri Jamu and Pharmacy Sido Appear Tbk had an optimal capital structure from 2015 to 2017, and PT Kimia Farma Tbk and PT Merk Tbk had an optimal capital structure from 2015. 2015 to 2019. These results can be seen from the ROE generated by the company, which is greater than the WACC in each period.
Pengaruh DER, EPS, dan ROA Terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Citra Putriana Dewi; Leni Nur Pratiwi; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3130

Abstract

This study aims to determine the effect of DER,EPS and ROA on stock prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019.The population in this study is 28 company using purposive sampling technique. The data analysis method used is Multiple Linear Regression Analysis using IBM SPSS 25 software .The results showed that the variables DER, EPS, and ROA simultaneously had positive and significant effect on stock prices. DER partially has a negative and insignificant effect on stock prices. EPS partially positive and significant effect on stock prices. ROA partially has a negative and significant effect on stock prices.
Return on Asset pada Perusahaan Sub Sektor Farmasi: Studi Pengaruh Sales Growth, Current Ratio dan Net Profit Margin Nurfitria Nurfitria; Rosma Pakpahan; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3196

Abstract

This research aims to explain the effect of Sales Growh, Current Ratio, and Net Profit Margin on Return On Asset in pharmaceutical sub-sector companies listed on BEI in 2015-2020. The research method used is associative method with a quantitative approach. The source of data used is secondary data in the form of annual reports of pharmaceutical companies. Sampling technique is using porposive sampling technique and obtained a total sample of 6 pharmaceutical companies from 11 pharmaceutical companies listed on BEI in 2015-2020. The type of data used is panel dataa. Data analysis in this research is multiple linear regression using IBM SPSS Statisticss25 Software. The result showed that Sales Growth, Current Ratio (CR) and Net Profit Margin (NPM) Simultaneously have a significant effect on ROA. Partially, Sales Growth has a negative and insinigficant effect on ROA. While the Current Ratio(CR) and Net Profit Margin (NPM) have a positive and significant effect on ROA.
Pengaruh NPL dan CAR Terhadap ROA pada Bank Umum Milik Negara Mohamad Salman Sutrisno; Banter Laksana; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3260

Abstract

This study aims to determine the effect of Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) on Return on Asset (ROA). The population used in this study were state-owned commercial banks in 2013 – 2019. The research method used in this study was an associative research method with a quantitative approach. The data analysis technique used is multiple linear regression using IBM SPSS Statistic 26 for Windows. The results of this study partially show that Non Performing Loan (NPL) has a negative effect on Return on Asset (ROA) and significant, Capital Adequacy Ratio (CAR) has a positive effect on Return on Asset (ROA) and significant. Non Performing Loan and Capital Adequacy Ratio (CAR) also simultaneously or jointly have a significant effect on Return on Assets (ROA).
Pengaruh Perputaran Kas terhadap NPM pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Irvan Firmansyah Maulana; Hasbi Assidiki Mauluddi; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3685

Abstract

The research in this final project aims to determine and analyze the effect of cash turnover on the Net Profit margin in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2012-2018. The type of data used is secondary data in the form of the company's annual financial statements. In this study, there are 5 food and beverage companies on the Indonesia Stock Exchange that are used as research samples. The research method used is descriptive and quantitative research. The test was carried out by means of the Determination Coefficient test which was processed using SPSS 26. The panel data regression method selected was Simple Linear Regression. The results showed that cash turnover had a negative effect on Net Profit Margin.
Pengaruh Current Ratio dan Inventory Turnover terhadap Return on Asset pada Perusahaan Sub Sektor Semen Muhammad Fikry Rivaldy; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3687

Abstract

This research aims to analyze the effect of Current Ratio and Inventory Turnover on cement sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. This research uses a purposive sampling method and obtains a sample of 4 companies. The analysis used to determine the effect of Current Ratio and Inventory Turnover is statistical analysis with the help of Eviews 10 software. Testing is done by linear regression of panel data with independent variables used, namely Current Ratio (CR) and Inventory Turnover (ITO). The results showed that the Current Ratio had no partial effect on Return On Assets and Inventory Turnover had no partial effect on Return On Assets. Current Ratio and Inventory Turnover have a simultaneous effect on Return On Assets.
Studi Komparasi Kinerja Profitabilitas dan Earning Per Share PT Bank Central Asia Tbk Sebelum dan Setelah Menerapkan Mobile Banking Eltasya Sifra Mevia Simanungkalit; Endang Hatma Juniwati; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3759

Abstract

This investigation was done to compare the performance of PT Bank Central Asia Tbk's profitability and earnings per share (EPS) before and after the implementation of mobile banking. In this study, financial statements from 2008 to 2017—five years before and five years after the usage of mobile banking—are used. The implementation of mobile banking in PT Bank Central Asia Tbk's services has had an impact on a number of areas, including profitability and earnings per share (EPS) performance. These areas include an increase in return on assets (ROA), a decrease in return on equity (ROE), and an increase in earnings per share (EPS). All of the variables were distributed regularly, according to the findings of the normality test. Before and after the implementation of mobile banking, there is a considerable variation in the Return on Assets (ROA) ratio. There is no notable difference in the Return on Equity (ROE) ratio. While there is a sizable variation in EPS between before and after the implementation of mobile banking
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