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ANALISIS MANFAAT RASIO KEUANGAN BANK UNTUK MEMPREDIKSI PERUBAHAN LABA DIMASA AKAN DATANG PADA BANK PEMBANGUNAN DAERAH DI INDONESIA Irfan Tanjung
Jurnal Daya Saing Vol 5 No 3 (2019)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v5i3.391

Abstract

Analisis rasio dapat membantu pemakai laporan keuangan dalam menilai kondisi keuangan perusahaan, membimbing investor dan kreditor dalam membuat keputusan, menilai kinerja manajemen, sebagai evaluasi hal-hal yang perlu dilakukan kedepan, menilai risiko dan peluang di masa yang akan datang. Penelitian ini menganalisis secara empiris mengenai laporan keuangan yang didasarkan pada rasio keuangan bank apakah bermamfaat untuk memprediksi perubahan laba bank di masa akan datang. Ada 10 rasio keuangan bank yang diuji di dalam memprediksi perubahan laba yang merupakan variabel indenpenden yaitu CAR, ATTM, APB, PPAPAP, Gross NPL, ROA, ROE, NIM, BOPO, dan LDR. Sedangkan Prediksi Laba sebagai variabel dependen. Data dalam penelitian ini adalah data rasio 26 BPD diseluruh Indonesia yang berakhir pada tahun 2005 dan 2006. Metode statistik Discriminant Analysis digunakan untuk menganalisis manfaat rasio keuangan bank untuk memprediksi perubahan laba. Enter Independents Together Method digunakan untuk menguji hipotesis secara simultan. Hasil penelitian menunjukkan bahwa rasio keuangan bermanfaat sebagai prediktor laba di masa akan datang adalah rasio Penyisihan Penghapusan Aktiva Produktif terhadap Aktiva Produktif dengan nilai tingkat klasifikasi sebesar 88.5%. Sedangkan rasio keuangan yang lainnya dalam penelitian ini tidak bermanfaat sebagai prediktor laba dimasa akan datang
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, AND RETURN ON ASSET ON INCOME GROWTH IN COAL SUBSECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE FOR THE PERIOD 2016-2018 Juliana Juliana; Kasmawati Kasmawati; Irfan Tanjung
Jurnal Riset Manajemen Indonesia Vol 2 No 4 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.141 KB) | DOI: 10.55768/jrmi.v2i4.57

Abstract

The purpose of this study was to determine and analyze the effect of Current Ratio, Debt To Equity, Total Asset Turnover, and Return On Asset on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Sampling was done by purposive sampling method of 10 companies. The data analysis technique was carried out with multiple linear regression models. Based on the test results simultaneously and partially, all variables proved to have a significant effect on profit growth. The closeness of the relationship between variables is strong with the correlation coefficient (R) obtained at 71%. Meanwhile, the independent variable contribution to the dependent variable is 43%. Meanwhile, 57% is explained by other variables that are not included in this research model.
AN ANALYSIS OF THE PRACTICE OF GOOD GOVERNANCE THROUGH IMPLEMENTATION OF THE ACCOUNTABILITY SYSTEM PERFORMANCE GOVERNMENT AGENCIES (SAKIP ) ON THE STATE SLEMAN DISTRICT Putri Lestari Permata Kasih; Kasmadi Kasmadi; Irfan Tanjung
Jurnal Riset Manajemen Indonesia Vol 2 No 4 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.04 KB) | DOI: 10.55768/jrmi.v2i4.58

Abstract

The purpose of this research is to find the practice of good governance through implementation of the accountability system performance government agencies ( sakip ) on the state sleman district .This research is qualitative research was conducted by the use of secondary data with the approach the study documentation .As for the study documents that are undertaken in this research is a document relating to train them the government accountability system performance such as a document guidelines for preparing sakip and lakip , and documents sakip lakip 2017-2018 year .The method of analysis descriptive used to know the extent of the level impelementasi sakip on kabupaten sleman and follow-up on the recommendations given over evaluation sakip lakip by following permenpan-rb 12 years 2015 . The outcome of research on impelementasi sakip on sleman district have been successfully, the recommendation followed by satisfactory, and could support the establishment of good governance.
THE EFFECT OF LIQUIDITY, SALES GROWTH AND PROFITABILITY ON DEBT POLICY (Case Study of Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2016 - 2018) Rini Afnaini; Rahmawati Rahmawati; Irfan Tanjung
Jurnal Riset Manajemen Indonesia Vol 3 No 1 (2021): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.847 KB) | DOI: 10.55768/jrmi.v3i1.75

Abstract

The purpose of this research is to determine the effect of Liquidity (CR), Sales Growth and Profitability (ROA) on Debt Policy in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period, which is as much. The population in this study were all Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, as many as 26 companies. The technique used in sampling is purposive sampling method, the sample in this study was selected as many as 15 companies. Hypothesis testing uses multiple linear regression analysis using SPSS 23.00 for windows. The results of the study simultaneously Liquidity (CR), Sales Growth, and Profitability (ROA) have an overall influence on Debt Policy (DAR). Meanwhile, partially, the variable that has an effect on Debt Policy is Liquidity (CR).
THE INFLUENCE OF TOTAL MEMBERS, OWN CAPITAL AND BUSINESS VOLUME SAVED AND LOAN ON THE REMAINING OF BUSINESS RESULTS (Empirical Study on Indonesian Employee Cooperatives In Bangkinang and Kuok 2010-2019 years) Fegi Amalia; Syamsul Bahri; Irfan Tanjung
Jurnal Riset Manajemen Indonesia Vol 3 No 2 (2021): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.817 KB) | DOI: 10.55768/jrmi.v3i2.78

Abstract

This research was conducted with the aim of examining the effect of the number of members, own capital and the volume of savings and loan businesses on the remaining business results of the employee cooperatives of the Republic of Indonesia in Bangkinang Kota and Kuok districts in 2010-2019. The population in this study were all employee cooperatives of the republic of Indonesia in Bangkinang sub-district and Kuok sub-district in 2010-2019, as many as 24 cooperatives. The technique used in sampling is purposive sampling method, the sample in this study was selected as many as 4 cooperatives. Hypothesis testing uses multiple linear regression analysis with the help of SPSS 23.00 for windows. The results showed that simultaneously the number of members, own capital and the volume of savings and loan businesses had a joint effect on the residual income. Partially the variables of own capital and business volume had an effect on the residual income while the variable number of members had no effect on the residual results of the business. The closeness of the relationship between the independent variables and the dependent variable is classified as strong. The contribution of the independent variable to the dependent variation is 55.8%.
Edit The effect of profitability, solvability and firm size on the audit delay on listed coal mining companies on the indonesia stock exchange Mawadda Turahma; Kasmadi Kasmadi; Irfan Tanjung
Jurnal Riset Manajemen Indonesia Vol 4 No 1 (2022): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.592 KB) | DOI: 10.55768/jrmi.v4i1.88

Abstract

The purpose of this study was to determine the effect of profitability, solvency, and firm size simultaneously and partially on audit delay. This study in coal companies of subsektor listed on the Indonesia Stock Exchange in 2017-2020 period. The analysis used is multiple linear regression analysis with a sample of 15 coal companies. Hypothesis testing is done by f-test and t-test. The key is that simultaneously profitability, solvency, and firm size have a significant effect on audit delay partially. Of the three variables tested, only two variables have an effect on audit delay, namely profitability and firm size, while solvency has no effect on audit delay in coal sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020 period. The closeness of the relationship between the independent variable and the variable is low with the independent contribution to the variable being 23.6%.
THE EFFECT OF CHANGES IN ACCOUNTING PROFIT AND CASH FLOW COMPONENTS ON STOCK RETURNS INPLANTATION SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2020 Siti Hajar; Kasmawati Kasmawati; Irfan Tanjung
Jurnal Riset Manajemen Indonesia Vol 4 No 2 (2022): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.395 KB) | DOI: 10.55768/jrmi.v4i2.135

Abstract

This study aims to determine the effect of changes in accounting earnings, operating cash flows, investment cash flows, funding cash flows on stock returns. The sample in this study were 10 plantation sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used is purposive sampling. The analysis technique used in this research is multiple linear regression. Based on the results of the simultaneous test of accounting profit variables, operating cash flows, investment cash flows, funding cash flows have a significant effect on stock returns. While partially there are three variables that have a significant effect on stock returns, namely accounting profit, operating cash flow, funding cash flow, while the investment cash flow variable has no significant effect on stock returns. The close relationship that occurs between the variables of accounting profit, operating cash flow, investment cash flow, funding cash flow to stock returns is moderate, with Adj R square of 0.181 or 18.1% while the remaining 81.9% is explained by other variables that are not included. in this research.