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MENGUAK EKSISTENSI RENTENIR (STUDI RELATIONSHIP LENDING DI PASAR KUTOARJO) Ridwan, Ardi Surya Satria; Atahau, Apriani Dorkas Rambu
BBM (Buletin Bisnis & Manajemen) Vol 2, No 2: Agustus 2016
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v2i2.18

The purpose of this study is to describe of relationship lending between moneylenders and small traders in the Pasar Kutoarjo by the scope of the relationship, the distance from the borrower, the frequency of contact and the exclusivity of lenders. This study uses primary data from moneylenders and small traders in Pasar Kutoarjo and analysed qualitatively. The results show that relationship lending in terms of the scope of the relationship, the distance from the borrower, the frequency of contact and the exclusivity of lenders between moneylenders and small traders in the Pasar Kutoarjo developed well. It supports the characteristics of microfinance institution as stated by Â financial service authority (OJK) Â pursuant Act number 1/2013 in terms of simple, quick and non written general procedures and loan agreement.Â Â Keywords: money lenders, relationship lending, informal financial institution, analysis

PERBANDINGAN EFISIENSI BANK UMUM PEMERINTAH DAN BANK UMUM SWASTA DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS Ersangga, Devita; Atahau, Apriani Dorkas Rambu
Modus Journals Vol 31, No 1 (2019): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Penelitian ini bertujuan untuk melihat tingkat perbedaan efisiensi antara bank-bank umum pemerintah dengan bank-bank umum swasta dalam periode tahun 2014-2016. Efisiensi diukur dengan menggunakan pendekatan kuantitatif Data Envelopment Analysis (DEA), dimana perhitungannya menggunakan Variable Return to Scale (VRS). Dengan menggunakan purposive sampling technique, 43 bank dipilih untuk periode 2014-2016. Data diperoleh dari www.idx.co.id. Hasil penelitian menunjukkan tidak ada perbedaan yang signifikan dalam tingkat efisiensi antara bank-bank umum pemerintah dan bank-bank umum swasta, namun terdapat efek dari ukuran bank, dimana bank-bank besar cenderung lebih efisien daripada bank-bank kecil. Implikasi dari hasil ini adalah pentingnya mempertimbangkan ukuran bank ketika mengukur efisiensi bank.Kata kunci: efisiensi, DEA, bank umum pemerintah, bank umum swasta

Investment Interest and Consumptive Behaviour of Student Investors: Between Rationality and Irrationality Umboh, Jandi Elriko; Atahau, Apriani Dorkas Rambu
JDM (Jurnal Dinamika Manajemen) Vol 10, No 1 (2019): March 2019 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v10i1.16837

The purpose of this study is to examine the tendency to invest and consume among student in North Sulawesi. Phenomenon in North Sulawesi province showed an increase in the number of stock investors dominated by young investors (university students). In making investment decision, they often act in irrational way (herding behavior). In contrast, other phenomena demonstrated a consumptive behavior of those young investors which contradict with investment interests. Populations of this research are 3468 student investors at Indonesia stock Exchange Investment Gallery in the North Sulawesi province. Using accidental sampling, the sample selected is 250 student investors. The analytical technique used is Covariance Based Structural Equation Modeling (CB-SEM). The results showed that investment interest mediate the effect of herding behavior on consumptive behavior. It implies the need to educate student investors on the importance of minimizing the consumptive behavior

MERGER BPR BKK GROGOL: SUATU TINJAUAN PROFITABILITAS DAN EFISIENSI Cahyaningtyas, Reghita Indah; Atahau, Apriani Dorkas Rambu
Modus Journals Vol 32, No 1 (2020): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v32i1.3213

ABSTRACTThis research aims to determine the difference in the profitability and efficiency of PD BPR BKK GROGOL before and after merger during the period 2007-2011 (before merger) and 2012-2016 (after merger). Profitability was measured using ROA and ROE indicators, while efficiency was measured using inputs; total assets, total equity and labor costs and using operating income output. Efficiency measurements are carried out using the Data Envelopment Analysis (DEA) method. To find out the difference before and after the merger t test was used (Paired Sample T-Test). The results showed no significant differences in terms of profitability, but when viewed from the efficiency level there were significant differences before and after the merger. The implications of the results of these studies are that government or local governments can consider mergers for less efficient companies..Keywords: merger; profitability; efficiency; DEA ABSTRAKPenelitian ini bertujuan untuk melihat apakah terdapat perbedaan profitabilitas dan efisiensi PD BPR GROGOL antara sebelum dan sesudah merger selama periode 2007-2011 (sebelum merger) dan 2012-2016 (sesudah merger). Profitabilitas diukur dengan menggunakan indikator ROA dan ROE, sedangkan efisiensi diukur dengan menggunakan input; total asset, total ekuitas dan biaya tenaga kerja dan menggunakan output laba operasi. Pengukuran efisiensi dilakukan dengan menggunakan metode Data Envelopment Analysis (DEA). Untuk mengetahui perbedaan antara sebelum dan sesudah merger, penelitian ini menggunakan t test (Paired Sample T-Test). Hasil penelitian ini menunjukkan tidak ada perbedaan profitabilitas, namun dari sisi efisiensi terlihat adanya perbedaan yang signifikan antara sebelum dan sesudah merger. Implikasi hasil penelitian ini adalah pemerintah pusat dan daerah dapat menggunakan merger untuk perusahaan-perusahaan yang kurang efisien. Kata kunci: merger; profitabilitas; efisiensi; DEA

ISLAMIC COMMERCIAL BANKS AND SHARIA BUSINESS UNITS; HOW EFFICIENT ARE THEY? Indra Kusuma, Septian; Dorkas Rambu Atahau, Apriani
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

The purpose of this study is to determine the efficiency level of Islamic commercial banks and Sharia Business Units for the period of 2012-2017 and to examine the existence of size effect in bank efficiency. Using Data Envelopment Analysis (DEA) method, this research employs total assets, deposits, and operating costs as the inputs, while the output is total financing and operating income. The samples are 11 Islamic commercial Banks and 20 Sharia Business Units. Results of this study show that Islamic commercial banks are more efficient than Sharia Business Units during the period of analysis and large Islamic commercial banks are more efficient than small sharia business units which provide evidence of size effect existence in bank efficiency. Thus, the policymaker needs to consider bank size in policy formulation regarding bank efficiency.

PREDIKSI KEBANGKRUTAN PT ASURANSI JIWASRAYA DAN PT PRUDENTIAL LIFE INSURANCE : APLIKASI METODE ALTMAN Z-SCORE Amanda, Elsie Zandra; Rambu Atahau, Apriani Dorkas
Jurnal Riset Akuntansi Politala Vol 3 No 1 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Insurance companies are non-bank financial institutions engaged in services to overcome the risks that will occur in the future so that it is expected not to go bankrupt. The purpose of this study was to compare the potential bankruptcy of PT Asuransi Jiwasraya and PT Prudential Life Insurance for the period 2010 to 2017 using the Altman Z-Score method. Bankruptcy itself is a condition in which a company does not have sufficient funds to run its business again. The initial symptoms of bankruptcy are financial distress, which is characterized by uncertainty about the company's profitability in the future. Based on the research results of PT Asuransi Jiwasraya in 2010, 2011, 2012, 2015 and 2016 are in the gray zone or have the potential to go bankrupt. In 2013, 2014 and 2017 were in danger zones or bankrupt companies. While the results of research at PT Prudential Life Insurance show during the period 2010-2017 included in the gray zone or the potential for bankruptcy.

PREDIKSI KEBANGKRUTAN PT ASURANSI JIWASRAYA DAN PT PRUDENTIAL LIFE INSURANCE : APLIKASI METODE ALTMAN Z-SCORE Amanda, Elsie Zandra; Rambu Atahau, Apriani Dorkas
Jurnal Riset Akuntansi Politala Vol 3 No 1 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Insurance companies are non-bank financial institutions engaged in services to overcome the risks that will occur in the future so that it is expected not to go bankrupt. The purpose of this study was to compare the potential bankruptcy of PT Asuransi Jiwasraya and PT Prudential Life Insurance for the period 2010 to 2017 using the Altman Z-Score method. Bankruptcy itself is a condition in which a company does not have sufficient funds to run its business again. The initial symptoms of bankruptcy are financial distress, which is characterized by uncertainty about the company's profitability in the future. Based on the research results of PT Asuransi Jiwasraya in 2010, 2011, 2012, 2015 and 2016 are in the gray zone or have the potential to go bankrupt. In 2013, 2014 and 2017 were in danger zones or bankrupt companies. While the results of research at PT Prudential Life Insurance show during the period 2010-2017 included in the gray zone or the potential for bankruptcy.

The Use Analysis of Internet Banking among SMEs Entrepreneurs Nugraha, Indra Sungkana; Atahau, Apriani Dorkas Rambu
Jurnal Keuangan dan Perbankan Vol 22, No 3 (2018): July 2018
Publisher : UNIVERSITY OF MERDEKA MALANG

The increasing number of financial transaction activities resulted in a need of the fast, safe and efficient transaction.The increasing number of financial transaction activities resulted in people to require a payment means that was fast, safe and efficient in making transactions. Internet banking as one of the modern financial transaction means offered many conveniences in the activities. We investigated the factors that influenced the interests that had an impact on the behavior of SMEs in using internet banking. The samples of this research were 129 SMEs entrepreneurs who used internet banking in Salatiga. By using TAM modification namely Trust and Risk in Technology Acceptance Model (TRiTAM) and also actual system usage variable, we found that pertinence perception, convenience perception, attitude, and trust were factors that affected interest and affected the behavior of internet banking usage in transaction activities. The implication of this research was that the relationship among trusts, risk, and technology acceptance model with transaction behavior and internet banking could be mediated by customer interest. AbstrakJEL Classification: G41, G21DOI: https://doi.org/10.26905/jkdp.v22i3.1798

Profitability and Sustainable Growth of Manufacturing Firms: Empirical Evidence from Malaysia and Indonesia Wijaya, Liem Alfando; Atahau, Apriani Dorkas Rambu
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.26689

This study aims to determine the effect of profitability on sustainable growth in Malaysian and Indonesian manufacturing firms. By using 58 Malaysia manufacturing firms and 90 Indonesia manufacturing firms that listed on Malaysia and Indonesia Stock Exchanges from 2016 until 2018, the findings show that the profitability of the firm significantly influences the firm's sustainable growth. Firm size as a moderating variable is also able to moderate the effect of profitability on sustainable growth. This research implies that manager in manufacturing firms may boost the profit to achieve sustainable growth. In addition, large scale firms need to optimize their total assets to increase their profit in order to create larger effect on sustainable growth.

Profitability and Sustainable Growth of Manufacturing Firms: Empirical Evidence from Malaysia and Indonesia Wijaya, Liem Alfando; Atahau, Apriani Dorkas Rambu
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.26689

This study aims to determine the effect of profitability on sustainable growth in Malaysian and Indonesian manufacturing firms. By using 58 Malaysia manufacturing firms and 90 Indonesia manufacturing firms that listed on Malaysia and Indonesia Stock Exchanges from 2016 until 2018, the findings show that the profitability of the firm significantly influences the firm's sustainable growth. Firm size as a moderating variable is also able to moderate the effect of profitability on sustainable growth. This research implies that manager in manufacturing firms may boost the profit to achieve sustainable growth. In addition, large scale firms need to optimize their total assets to increase their profit in order to create larger effect on sustainable growth.

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