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All Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama IJEBD (International Journal Of Entrepreneurship And Business Development) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Optimal: Jurnal Ekonomi dan Manajemen Journal of Creative Student Research Journal of Student Research Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Achmad Maqsudi
Universitas 17 Agustus 1945 Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation

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ANALISIS PERBANDINGAN TINGKAT KESEHATAN PT BANK RAKYAT INDONESIA TBK DAN PT BANK NEGARA INDONESIA TBK MENGGUNAKAN METODE RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) PERIODE 2017-2021 Siska Wisliyatni; Achmad Maqsudi
Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.979

Abstract

Penelitian ini bertujuan untuk mengetahui perbandingan tingkat kesehatan PT Bank Rakyat Indonesia Tbk dan PT Bank Negara Indonesia Tbk berdasarkan Peraturan Bank Indonesia (PBI) No.13/1/PBI/2011 tentang Penilaian Tingkat Kesahatan Bank Umum menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Eaming dan Capital). Periode yang digunakan dalam penelitiannya adalah 5 tahun, dimulai dari tahun 2017 sampai dengan tahun 2021. Jenis penelitian ini menggunakan penelitian deskriptif kuantitatif. Data yang diambil adalah data sekunder berupa laporan keuangan tahunan PT. Bank Rakyat Indonesia Tbk dan PT Bank Negara Indonesia Tbk periode 2017-2021. Penelitian ini menggunakan metode penilaian berdasarkan perhitungan masing-masing variabel. Penilaian Risk Profil menggunakan rasio Non Performing Loan (NPL) dan Loan to Deposit Ratio (LDR). Good Corporate Governance menggunakan hasil Self Assessment penerapan GCG yang telah diterbitkan oleh PT Bank Rakyat Indonesia Tbk dan PT Bank Negara Indonesia Tbk. Penilaian Earning menggunakan rasio Return On Asset (ROA) dan Net Interest Margin (NIM). Capital menggunakan rasio Capital Adequacy Ratio (CAR). Hasil penelitian dan analisis data dapat disimpulkan bahwa tingkat kesehatan bank menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earning dan Capital) pada PT Bank Rakyat Indonesia Tbk selama tahun 2017-2021 memperoleh Peringkat Komposit 1 (PK-1) masuk kategori “Sangat Sehat”. Sedangkan pada PT Bank Negara Indonesia Tbk selama tahun 2017-2021 memperoleh Peringkat Komposit 2 (PK-2) masuk kategori “Sehat”.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN TOTAL ASSET TURNOVER TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017-2021 Munawwaroh Munawwaroh; Achmad Maqsudi
Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.980

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, corporate social responsibility dan total asset turnover terhadap kinerja keuangan. Sampel dalam penelitian ini adalah perusahaan manufaktur sub sektor otomotif yang terdaftar di Bursa Efek Indonesia yang menerbitkan laporan tahunan secara konsisten dari tahun 2017-2021. Populasi penelitian ini sebanyak 13 perusahaan otomotif yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Jenis penelitian ini menggunakan penelitian deskriptif kuantitatif. Metode pengambilan sampel menggunakan metode pendekatan purposive sampling. Sumber data merupakan data sekunder yang diperoleh dari laporan tahunan antara periode 2017-2021 di Bursa Efek Indonesia. Analisis data penelitian ini menggunakan outer model, inner model dan path analysis. Dengan bantuan program Partial Least Square agar tidak terjadi banyak asumsi dan didapatkan hasil yang pasti. Hasil penelitian ini menunjukan bahwa good corporate governance berpengaruh positif dan signifikan terhadap kinerja keuangan, corporate social responsibility berpengaruh negatif dan signifikan terhadap kinerja keuangan, total asset turnover tidak berpengaruh signifikan terhadap kinerja keuangan.
PENAGRUH LIKUIDITAS SOLVABILITAS DAN GCG TERHADAP PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2017-2021 Hubigelois Logo; Achmad Maqsudi
Journal of Student Research Vol 1 No 2 (2023): Maret : Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1573.915 KB) | DOI: 10.55606/jsr.v1i2.997

Abstract

Perkembangan perusahaan makanan dan minuman semakin pesat, membuat setiap perusahaan yang telah gopublic harus semakin meningkatkan kinerja pusahaannya agar tujuan pendirian usaha untuk mencapai laba yang besar dapat tercapai. Perolehan laba suatu perusahaan dapat dilihat melalui tingkat profitabilitas perusahaan. Profitabilitas pada perusahaan dapat di pengaruhi oleh Rasio Likuiditas, Solvabiltas dan Good Corporate Governance (GCG). Tujuan penelitian ini adalah untuk menganalisis pengaruh likuiditas, solvabilitas dan GCG terhadap profitabilitas perusahaan makanan dan minuman yang terdaftar di BEI periode 2017-2021. Penelitian ini menggunakan metode kuantitatif, data di peroleh dari laporan keungan tahunan yang di publikasikan di website BEI yaitu www.idx.co.id, data diolah menggunakan aplikasi SPSS v22. Hasil penelitian ini menunjukkan bahwa Current Ratio berpengaruh negatif dan signifikan terdap ROA, Quick Ratio berpengaruh positif dan signifikan terhadap ROA, Debt to Asset Ratio (DAR) berpengaruh negatif dan signifikan terhadap ROA, Debt to Equity Ratio (DER) berpengarih positif dan signifikan terhadap ROA serta Dewan Komisaris Independen berpengaruh positif dan signifikan terhadap ROA dan Dewan Direksi berpengaruh positif dan signifikan terhadap ROA, pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2017-2021.
PENGARUH INVESMENT OPPORTUNITY SET, KEBIJAKAN DEVIDEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Siti Nurjannah; Achmad Maqsudi
Journal of Student Research Vol 1 No 2 (2023): Maret : Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.744 KB) | DOI: 10.55606/jsr.v1i2.999

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisispengaruh investment opportunity set, kebijakan dividen dan pertumbuhan perusahaan terhadap nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 -2021. Jenis penelitian ini adalah penelitian kuantitatif dengan metode pendekatan deskriptif. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang diperoleh dari website IDX. Sampel yang diteliti sebanyak 21 perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019- 202 dengan Teknik purposive sampling. Teknik analisi data dalam penelitian ini menunjukkan bahwa Invesment Opportunity Set dan Kebijakan Dividen berpengaruh signifikan terhadap nilai perusahaan sedangkan untuk pertumbuhan perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.
The Impact of Sales Growth on Financial Distress in Food and Beverage on the Indonesian Stock Exchange during the 2019-2020 Covid-19 Dina Octavia Pratiwi; Tri Ratnawati; Achmad Maqsudi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 2 (2023): March 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i2.2186

Abstract

Purpose: The Covid-19 pandemic has led to corporate financial decline caused by reduced profits and sales. Additionally, the decline in corporate finances has also been attributed to a decrease in sales within companies. The purpose of this research is to investigate the impact of sales growth on the occurrence of financial distress in food and beverage companies listed on the Indonesian Stock Exchange. Design/methodology/approach: The variable used in this study is sales growth, which is used to measure a company's ability to maintain its economic position in a growing economy, as well as in the industry or product market in which it operates, as a means of survival in the face of intense market competition. Findings: This study utilises a qualitative approach, employing descriptive analysis techniques through a literature review (library research). The findings of this research indicate that sales growth has a significant impact on financial distress in food and beverage companies listed on the Indonesian Stock Exchange during the 2019-2020 periods. Paper type: a Research Paper
Analisis Prediksi Kebangkrutan Dengan Menggunakan Metode Altman Z-Score Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2019-2021 Rohmatul Hasanah; Achmad Maqsudi
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i3.1799

Abstract

The purpose of this study was to predict the financial difficulties of companies using the Altman Z-Score on companies in the automobile subindustry from 2019 to 2021. This research is qualitative research that uses descriptive methods. The data used in this study is secondary data, namely the financial statements of companies in the car subindustry from 2019 to 2021. The data analysis method used is the Altman Z-Score method by calculating five ratios, namely the ratio of Working Capital to Total Assets (X1), the ratio of Retained Earnings to Total Assets (X2), the ratio of EBIT to Total Assets (X3), the ratio of Market Value of Equity to Book Value of Total Liabilities (X4), and the ratio of Sales to Total Assets (X5). Research findings show that during the 2019-2021 period, there are four companies that are in safe zone conditions, namely PT. Garuda Metalindo Tbk, PT. Indospring Tbk, PT. Multi Prima Sejahtera, and PT. Congratulations. Two companies are in a gray zone condition, namely PT. Astra Internasional Tbk and PT. Astra Otoparts Tbk. Meanwhile, three companies are in crisis zone conditions, namely PT. Gajah Tunggal Tbk, PT. Indomobil Sukses Internasional Tbk, and PT. Prima Alloy Steel Universal Tbk. PT. Indo Kordsa Tbk, in 2019 was in a safe zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition. PT. Goodyear Indonesia Tbk, in 2019 was in a gray zone condition, in 2020 it was in a crisis zone condition, and in 2021 it was in a gray zone condition. While PT. Multistrada Arah Sarana Tbk, in 2019 was in a crisis zone condition, in 2020 it was in a gray zone condition, and in 2021 it was in a safe zone condition.
Analisis Kinerja Keuangan Bank Syariah dan Bank Konvensional di Masa Pandemi Covid-19 Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Devi Afikasari; Achmad Maqsudi
Journal of Creative Student Research Vol. 1 No. 3 (2023): Juni : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i3.1803

Abstract

The author conducted this research at PT Bank Rakyat Indonesia Tbk which is listed on the Indonesia Stock Exchange (IDX), PT Bank Central Asia Tbk, PT Bank Syariah Indonesia Tbk, and PT Bank BTPN Syariah Tbk. Risk Profile, Earnings, and Capital (RGEC), and Good Corporate Governance (GCG) are the methods used for this research. This study aims to determine the financial performance of Islamic and conventional banks during the Covid-19 pandemic in terms of risk profile, good corporate governance (GCG), profitability, and capital. This type of research is quantitative, the type of data used is secondary data, the data collection technique used was documentation technique and the data analysis method was a quantitative descriptive method. The results showed that the financial performance of PT Bank Rakyat Indonesia Tbk was in good condition, PT Bank Central Asia Tbk was in very good condition, PT Bank Syariah Indonesia Tbk was in very good condition PT Bank BTPN Syariah Tbk good condition.
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DALAM PENYUSUNAN LAPORAN KEUANGAN KEDAI LALIE DJIWO DI KOTA PASURUAN Mochammad Hafid Rusli Afiffudin; Achmad Maqsudi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.65

Abstract

The purpose of this study is to analyze how the Indonesian Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK EMKM) are applied in the preparation of financial statements for Kedai Lalie Djiwo. The research methodology employed in this study is qualitative-descriptive with the aim of providing a detailed explanation of the implementation of SAK EMKM in the financial reporting of Kedai Lalie Djiwo in Pasuruan City. Kedai Lalie Djiwo is a company engaged in the goods and services sector (culinary, guesthouse, and travel agency), focusing on the development of natural tourism and demonstrating a well-integrated organizational structure, as well as a strong commitment to local potential development and community empowerment. The findings of this research indicate limitations in understanding financial statements, although the respondents have limited knowledge regarding the objectives and benefits of financial reporting
Evaluasi Anggaran Belanja Sebagai Alat Pengendali Keuangan Pada Palang Merah Indonesia (PMI) Surabaya Aminatus Sofia; Achmad Maqsudi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.316

Abstract

This research is a qualitative study which aims to analyze deviations between the budget set and the realization in the 2018, 2019 and 2020 PMI Surabaya budgets. This research used 1 (one) person as an informant who was the head of administration at PMI Surabaya. Data collection methods use observation, interview and documentation techniques. Research data analysis is descriptive. The results of this research show that the variance analysis in the PMI Surabaya expenditure budget experienced favorable and unfavorable deviations. Deviations that occurred from 2018 to 2020 in income, income and donations continued to experience unfavorable deviations, while expenditure expenses experienced favorable deviations. In the PMI Surabaya Budget from 2018 to 2020 there was a budget deficit every year. A budget deficit occurs because spending is more than income. So that there is no deficit or shortfall in the budget, that is by coordinating and collaborating with all stakeholders involved in budget management through providing technical guidance and monitoring the budget with the aim that deviations can be avoided.
Sustainable Economics Education Curriculum as An Effort to Increase Fiscal Incentives for Sustainable Investment Achmad Maqsudi
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 14 No 1 (2022): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v14i1.4637

Abstract

Sustainable economic education (PEB) is an important aspect of creating understanding and awareness of the challenges and opportunities faced by society in the context of sustainability. This article explores the relationship between the PEB curriculum and efforts to increase fiscal incentives for sustainable investment. This research aims to identify and analyze the impact of the PEB curriculum on public understanding and support for fiscal incentives for sustainable investment. This research used a qualitative approach. The source of data in this study was obtained from interviews and official documents. The interview will be recorded to document the information more accurately. Document analysis was carried out by identifying the main findings related to the PEB curriculum and fiscal incentives. Qualitative data from interviews will be analyzed using a thematic approach. Data from document analysis will be compiled and analyzed to support interview findings. The results of the analysis show that exposure to PEB material that incorporates sustainable investment concepts can increase the level of public awareness of the importance of sustainability aspects in the economic context. This has the potential to increase public support for fiscal incentive policies aimed at encouraging sustainable investment.
Co-Authors Aminatus Sofia Devi Afikasari Dina Octavia Pratiwi Hubigelois Logo Mochammad Hafid Rusli Afiffudin Munawwaroh Munawwaroh Rohmatul Hasanah Siska Wisliyatni Siti Nurjannah Tri Ratnawati