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PENGARUH KREDIT BERMASALAH/NON PERFORMING LOAN DAN SUKU BUNGA SERTIFIKAT BANK INDONESIA TERHADAP PERKEMBANGAN VOLUME KREDIT PERBANKAN DI INDONESIA Dewi, Anita Kusuma
Jurnal Manajemen Magister Darmajaya Vol 1, No 02 (2015): Jurnal Manajemen Magister Darmajaya
Publisher : Jurnal Manajemen Magister Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze factors that influence the development of bank credit at commercial banks in Indonesia which consists of variables, Non-performing loans and the interest rate of Bank Indonesia Certificates. The model used in this study is the Error Correction Model by using secondary data of monthly time series data.These results indicate that there is a relationship between the dependent variable credit with two independent variables in both the short and long term, the relationship between independent variable NPL/Non Performing Loan and SBI/The Interest rate of Bank Indonesia Certificates are positively effected by dependent variable volumes of credit at commercial banks in Indonesia.Non Performing Loan variable has positive and significant impact at long-term positive related but not significant in the short-termwhile variable SBI/the interest rate of Bank Indonesia Certificateshas positive and significant impact on the volume of commercial bank credit in Indonesia.  Keywords: Total Loans, Non Performing Loans, The Interest rate of Bank Indonesia Certificates
Pengaruh Debt To Equity Ratio (DER) Dan Debt To Asset Ratio (DAR) Terhadap Harga Saham Pada Perusahaan Tekstil Dan Garmen Di Bei Tahun 2017-2020 Mega Ayu Kurnianti; Nurmala Nurmala; Anita Kusuma Dewi
Jurnal Ekonomika Dan Bisnis Vol. 2 No. 2 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i3.232

Abstract

Stock prices the price of a share which is determined in accordance with the supply and demand of the relevant shares at the time of supply. The prevailing stock prices the capital market is usually determined by market participants who trade their shares. Debt to equity ratio (DER) is a comparison where how much own capital can be used as collateral for debt, Debt to Asset Ratio (DAR) is a ratio to measure how much company assets are financed by creditors. The population in this study are textile and garment companies that are registered and active on the Indonesia Stock Exchange (IDX) during the 2017-2020 period, obtained as many as 23 companies and 23 of them can be sampled with a total of 70 data after data transformation taken from certain criteria. The data used is quantitative data with data collection methods in the form of documentation methods. The results obtained from this study are, the Debt to Equity Ratio (DER) variable has an effect on stock prices while the Debt to Asset Ratio (DAR) variable has no effect on stock prices.
PENGARUH LEVERAGE DAN UMUR PERUSAHAAN TERHADAP CSRD PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Alicia Wido Belinda; Anita Kusuma Dewi; Nurmala Nurmala
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.191

Abstract

This study aims to examine whether there is an influence between leverage and company age on the CSRD of mining companies that are registered or listed on the Indonesia Stock Exchange (IDX) in 2018-2020. CSRD is the dependent variable, while the leverage and firm age variables are independent or independent variables. This study collected data through the purposive sampling method. In taking samples through predetermined criteria, 16 samples were obtained as company samples with an observation period from 2018-2020, which means there were 48 samples. The analysis technique uses multiple regression analysis, which is processed using the SPSS V25 application. The results of this study show that leverage has no effect on CSRD, but company age has a positive impact on CSRD. The company age positively affects CSRD and can be considered by the company in making decisions.
Analysis of The Impact of Taylor's Monetary Policy Provisions on Indonesian Economic Growth Anita Kusuma Dewi
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 2 No. 2 (2023): Vol. 2 No. 2 2023
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v2i2.163

Abstract

Taylor's provisions use investment credit interest rates, inflation gaps and output gaps as variables. This study seeks to analyze how the Taylor Rules variable is applied when used in Indonesia, as well as to determine the impact on economic growth in Indonesia. The purpose of this study was to determine the effect of Taylor's monetary policy variables on Indonesia's economic growth. This research method uses primary data and uses the Vector Error Correction Model (VECM) method. The results of the study show that investment credit interest rates, inflation GAP, GDP GAP, inflation and GDP have an effect on economic growth.
Audit Pada Akun Penjualan Real Estate PT RAI Raa’fiuddin Al Ichlas; Anita Kusuma Dewi; Damayanti Damayanti
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2399

Abstract

PT RAI is a property company based in Jakarta.  Sales are the main activity of the company to increase revenue, the source of revenue comes from the sale of real estate.  There are constraints in recording sales that resulted in misstatements in 2019, this change occurred because the company could not fully acknowledge sales because there were sales that were not recognized by PSAK 72. The purpose of this writing is to know the audit process and the results of the audit of real estate sales accounts at PT RAI.   The source of data drafting this scientific work is secondary data with the method of data collection is a method of documentation and the analysis method used is quantitative descriptive. This article discusses the audit process of sales accounts that have been established by KAP TRR, based on the sales audit process conducted, the author notices some errors in the recognition of sales accounts.  In the final stages of examination conducted correction journal related to these errors.  Based on the discussion of this scientific work and the audit process that has been conducted at PT RAI, it can be concluded that the audit process on the sales account that has been done is sufficient. Audit adjustments have been made on the results of audit findings related to misstatements on sales accounts, then on the sales account there are no other material misstatements.