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Analisis Perbedaan Kinerja Keuangan Atas Kebijakan POJK 11/POJK.03/2020 Terhadap Perusahaan di Subsektor Lembaga Keuangan Yang Terdaftar Di Bursa Efek Indonesia Heriyanto, Randy; Oliyan, Fitra
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.9

Pertumbuhan ekonomi suatu perusahaan merupakan salah satu alat bantu bagi para investor untuk menentukan keputusan dalam berinvestasi. Pada awal tahun 2020 telah terjadi pandemi yang dikenal dengan COVID-19. Dampak dari pandemi ini mulai dirasakan di negara Indonesia pada awal bulan Maret, sehingga terjadi keresahan dalam melaksanakan aktivitas sehari-hari. Adanya kebijakan tentang anjuran bekerja di rumah tidak bisa dilakukan pada setiap sektor industri. Hal ini berimbas pada pekerjaan yang tidak bisa tergantikan dengan work from home. Akhirnya, ada masyarakat yang penghasilannya berkurang dan bahkan hilang. Pemerintah mengeluarkan kebijakan mengenai kelonggaran kredit dalam waktu satu tahun setelah diterbitkannya POJK 11/POJK.03/2020. Peraturan ini merupakan kelonggaran yang diberikan kepada masyarakat yang memiliki kredit kepada pihak financing. Perusahaan dalam sektor keuanganlah yang memiliki dampak langsung atas kebijakan ini. Berdasarkan penelitian yang akan dilakukan akan diketahui apakah pengaruhnya terhadap kinerja keuangan di subsektor lembaga keuangan.

Analisis Dampak Surat Edaran Reformasi Birokrasi Nomor 34 Tahun 2020 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Oliyan, Fitra; Heriyanto, Randy
Akuntansi dan Manajemen Vol. 15 No. 2 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i2.10

Pada era ini, masyarakat memanfaatkan teknologi informasi dan komunikasi untuk melakukan aktivitas perdagangan baik barang ataupun jasa melalui internet. Bidang pendidikan juga mulai melakukan transisi dengan memberikan pendidikan dengan sistem pembelajaran dalam jaringan. Tahun 2020 merupakan tahun yang diselimuti dengan ketakutan akan pandemi COVID-19. Pandemi mengakibatkan pemerintah menganjurkan pihak Aparatur Sipil Negara untuk melakukan pekerjaan mereka dengan istilah â€œWork from Homeâ€. Peraturan ini tercantum dalam surat edaran reformasi birokrasi nomor 34 tahun 2020. Hal ini mengakibatkan pihak ASN yang selama ini diharuskan bekerja di Instansi masing-masing membawa pekerjaan mereka ke rumah. Sehingga mengharuskan mereka untuk memanfaatkan teknologi informasi dengan maksimal melalui internet. Perusahaan yang bergerak dalam fasilitas teknologi informasi memiliki keuntungan tersendiri dalam penyediaan layanan data. Dalam peniltian ini akan ditemukan apakah perbedaan kinerja keuangan pada perusahaan yang menyediakan fasilitas teknologi informasi ini yaitu sektor telekomunikasi.

Analisis Pengaruh Transaksi Asing dan Domestik Terhadap Return Saham pada Perusahaan Sektor Jasa Yang Terdaftar di Bursa Efek Indonesia Heriyanto, Randy; Oliyan, Fitra
Akuntansi dan Manajemen Vol. 15 No. 1 (2020): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v15i1.57

The growth of the service sector is the fastest development in 2017 reaching more than 40%. This will generate great interest in both domestic and foreign investors. This study aims to examine the effect of foreign transactions on domestic transactions on stock returns in service sector companies in 2016-2018. The data used in this study are secondary data obtained from daily stock price reports and daily foreign (buy) and domestic buy (sell) data. The technical analysis used is descriptive analysis and Pearson correlation analysis using IBM SPSS Statistics 2.0. Based on testing conducted will be known later whether there is a relationship between foreign transactions on stock returns

Pengaruh Kompetensi Sumber Daya Manusia dan Tekanan Eksternal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Dinas Pendapatan Pengelola Keuangan dan Aset Daerah Kota Sawahlunto) Rinka Merantika; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.76

This study aims to determine the effect of human resource competencies and external pressure on the quality of financial statements. Research uses a quantitative approach. Data collection of this study uses questionnaire surveys. Questionnaires were submitted to 52 Revenue Service Officers of Regional Finance and Asset Management (DPPKAD) of Sawahlunto City who were Civil Servants (PNS), as many as 48 questionnaires (92%) were returned fully and could be processed. The collected power is processed using a smart PLS 2.0 program. Data analysis using the measurement model (outer model) and structural model (inner model), first carried out the Successive Interval Method (MSI). The results showed that the competence of human resources and external pressure had a positive effect on the quality of financial statements. Suggestions for further research are expected to expand the object of research and add other variables not included in this study.

Analisis Perbedaan Kinerja Keuangan Perusahaan Antara Sebelum Dan Sesudah Berpartisipasi Dalam Indonesia Sustainability Reporting Awards (ISRA) Megi Oktriani Herman; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.78

This study discusses the importance of corporate funding between before and after agreeing to the ISRA. This study uses secondary data. The variables in this study are financial in terms of profitability ratios that use returns on assets (ROA), return on equity (ROE), net profit margin (NPM). The study sample consisted of 13 companies with a purposive sampling method, namely a company that was the participant of the Indonesian Sustainability Reporting Award three years in a row in 2007-2011. Data collecting research samples can be accessed through the company's website and the website of the National Sustainability Reporting Center and the company that publishes the Annual Financial Report for 2004-2014 which can be accessed through the company's website. Hypothesis testing is done by using paired sample t-test using IBM SPSS version 20 software. The results show that there are no differences between companies before and after being reported in the Indonesian Sustainability Reporting Report.

Analisis Kinerja Reksa Dana Saham Menggunakan Metode Sharpe, Treynor dan Jensen Dengan IHSG dan Lq45 (Reksa Dana Saham Yang Terdaftar Di OJK Tahun 2009-2013) Ningsih Pratiwi; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.79

Risk and Return are two things that must be considered in measuring portfolio performance, there are three parameters that have accommodated Risk and Return; Sharpe method, Treynor method, and Jensen method. These three performance measurements assume a relationship between portfolio returns, portfolio risks, and returns from several market indices. The measurement of stock portfolio performance can be facilitated by using a bench mark, which is IHSG and LQ 45 shares. The purpose of this study is to determine the performance of stock mutual funds against the CSPI and LQ 45. Penunlis conducted research on 29 conventional equity funds, which fulfilled the selected criteria purposive sampling. From the calculation results, it can be seen that only a number of mutual fund products are able to outperform the IHSG and LQ 45, but no one is able to survive consistently having the best performance during the 2009 to 2013 observation period. This is caused by changes in average returns and beta generated by mutual fund products.

Studi Eksploratif Tentang Potensi Pengembangan Perguruan Tinggi Berbasis Wakaf Trisna Herlinda; Randy Heriyanto
Akuntansi dan Manajemen Vol. 12 No. 2 (2017): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v12i2.80

This study aims to look at the potential for the development of waqf-based universities in West Sumatra. This study begins with the problem of the magnitude of potential waqf in Indonesia, especially West Sumatra, which has not been managed optimally. This condition is a great opportunity for the education sector to be able to transform and develop waqf as a financing alternative to higher education. Waqf can be managed by producing and investing in real sector and investment in Islamic financial institutions. Many financing models can be done with waqf assets, but must pay attention to sharia-compliant principles. The research data was collected through in-depth interviews with several Islamic university leaders and various waqf stakeholders. The results of this study indicate that so far, no information has been obtained regarding the true potential of waqf in West Sumatra because the data collected from each waqf manager is still not optimal and requires a long time. But what needs to be done now is to optimize waqf management and increase socialization especially for money waqf.

The Effect Of Financial Distress Of The Altman, Springate, And Zmijewski Models On Stock Returns Of Indonesian Transportation Issuers In 2016-2020 Putra, Abdi; Ananto, Rangga Putra; Heriyanto, Randy
Devotion : Journal of Community Service Vol. 3 No. 2 (2021): Devotion : Journal of Community Service
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i2.100

Financial distress is a condition where the company is unable to fulfill its obligations. This is usually accompanied by consecutive negative earnings. The transportation sector is one sector that is vulnerable to experiencing financial distress. This is due to the many new, more innovative competitors. As well as regulatory policies that are not in favor of this industry. Therefore, the burden borne by the company is not proportional to the income earned, resulting in financial difficulties. To measure this financial distress, the author uses several models such as: Altman model, Springate model, and Zmijewski model. This study examines the effect of financial distress from each of these models on stock returns. The data used in this study comes from financial reports and other financial data for the period 2016-2020. The results showed that there was no significant effect of the Altman, Springate, and Zmijewski models of financial distress on stock returns in this sector.

The Effect Of Financial Distress Of The Altman, Springate, And Zmijewski Models On Stock Returns Of Indonesian Transportation Issuers In 2016-2020 Abdi Putra; Rangga Putra Ananto; Randy Heriyanto
Devotion Journal of Community Service Vol. 3 No. 2 (2021): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i2.100

Financial distress is a condition where the company is unable to fulfill its obligations. This is usually accompanied by consecutive negative earnings. The transportation sector is one sector that is vulnerable to experiencing financial distress. This is due to the many new, more innovative competitors. As well as regulatory policies that are not in favor of this industry. Therefore, the burden borne by the company is not proportional to the income earned, resulting in financial difficulties. To measure this financial distress, the author uses several models such as: Altman model, Springate model, and Zmijewski model. This study examines the effect of financial distress from each of these models on stock returns. The data used in this study comes from financial reports and other financial data for the period 2016-2020. The results showed that there was no significant effect of the Altman, Springate, and Zmijewski models of financial distress on stock returns in this sector.

Analisis Dampak SE Menpan RB No1 Tahun 2021 Terhadap Kinerja Keuangan Perusahaan Sektor Telekomunikasi Randy Heriyanto
Akuntansi dan Manajemen Vol. 17 No. 1 (2022): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v17i1.149

In this day and age, people are starting to adjust to the new normal order of life while going through the COVID-19 pandemic. In 2020, people suddenly adjusted the flow of work that is usually done in the office to be at home, known as Work from Home. However, this change has begun to be adapted by the community in 2021. People have started doing office work or at home in accordance with the regulations of their respective agencies. This regulation is also emphasized in the imposition of restrictions on community activities regarding the enforcement of ASN employee discipline. During 2020, people have used internet services to support work done at home. By adapting to the new normal, it is possible for employees to work in the office by prioritizing health and safety. The purpose of this research is to look at the differences in the financial performance of companies in the information technology sector as internet service providers due to the SE Minister of PAN-RB No.1 of 2021. In this study, differences in financial performance were found, namely during the pandemic, namely in the Total Asset Turnover section which had an effect on significant during the COVID-19 pandemic in the second year. The results found are companies engaged in the telecommunications sub-sector can earn high profits with their assets

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