cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Darwis Said
Contact Email
advancesresearch@gmail.com
Phone
+6282194548786
Journal Mail Official
advancesresearch@gmail.com
Editorial Address
Jln. Perintis Kemerdekaan, Puri Asri VII/A7 Makassar, Sulawesi Selatan, Indonesia (90245)
Location
Kota makassar,
Sulawesi selatan
INDONESIA
Advances in Management & Financial Reporting
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29857538     DOI : https://doi.org/10.60079
Core Subject : Economy,
Economics, Econometrics & Finance
Founded in 2023, Advances in Management & Financial Reporting publishes original research that promises to advance our understanding of Fianancial management & Financial Reporting over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems and invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in Fianancial management & Financial Reporting research and practice with discusses and proposes solutions and impact the field. Covering both finance and the intersection between finance, financial markets and economics, Fianancial management & Financial Reporting is a premier outlet for high quality empirical and theoretical research. Advances in Management & Financial Reporting is committed to the dissemination of research findings to a wide audience and offers a unique opportunity for researchers to keep abreast of recent developments in the area.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
 1   2   3 
Several Factors Affecting Interest in Investing in the Capital Market Hamzah Ahmad
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.2

Abstract

The purpose of this study was to determine and analyze the effect of investment benefits, investment motivation and education on the interest of student members of the KSPM (Capital Market Study Group) in Makassar to invest in the capital market. The population in this study were KSPM member students at Makassar universities. The sampling technique used was purposive sampling, and 30 respondents were obtained according to the established criteria. This study used primary data obtained by giving questionnaires/statements to all respondents. The analysis technique that will be carried out is data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that partially, the variables of investment benefits, investment motivation and education had a positive and significant effect on the interest in investing in KSPM member students in the capital market. The results of this study are expected to be a supporting reference for investment galleries because investment galleries play a role in providing learning for investors. This research is also expected to provide information to increase student interest in investing.
Analysis of the Implementation of Good Corporate Governance Principles in Increasing Lending Budi Andriani
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.11

Abstract

This study aims to assess the level of efficiency and effectiveness of the credit department, especially in terms of lending, and to obtain an overview of the principles and principles of good corporate governance in the company's lending procedures. The population in this study were all employees at the Main Branch Office (KCU) Panakukang PT. Bank Central Asia (Persero) Tbk Makassar. The research sample was selected based on specific considerations or criteria from the researcher to get as much information as possible. The source of data in this study is primary data obtained through field research, using data collection techniques in questionnaires and interviews. This research was processed using qualitative analysis techniques—the steps taken by analyzing data reduction, presentation, and concluding. The study results indicate that the implementation of the principles of Good Corporate Governance by Bank BCA has been running very well, which can be seen from the fulfillment of all the principles of Good Corporate Governance in the operations of Bank BCA, especially in terms of lending procedures. This has increased the number of loans and led to a decrease in the ratio of non-performing loans over the last six years
The Relationship between Credit Volume and Non-performing Loans on Profitability Levels Muhammad Ashary Anshar
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.15

Abstract

This study aims to determine the relationship between the volume of credit and the level of profitability and the relationship between non-performing loans and the level of profitability at PT. Bank Rakyat Indonesia (Persero) Tbk. Makassar Ahmad Yani branch was researched for the last 5 (five) years, namely 2010-2014. The analytical method used in this research is the descriptive analysis method, statistical analysis of correlation, and determination using primary data obtained directly from PT. Bank Rakyat Indonesia (Persero), Tbk Makassar Branch Ahmad Yani. Based on the results of research conducted, an increase in the volume of credit tends to increase the profitability of PT. Bank Rakyat Indonesia (Persero), Tbk Makassar Branch Ahmad Yani. Meanwhile, non-performing loans and the level of profitability have a negative relationship. This means that when non-performing loans increase, the level of profitability will be low. On the other hand, when non-performing loans decrease, profitability will increase.
Accounts Receivable Turnover Analysis and Company Merchandise Inventory Turnover Sitti Hartati Haeruddin
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.16

Abstract

This study aims to determine the level of trade receivables and merchandise inventory turnover at PT. Fajar Mas Karyatama. This research was conducted with quantitative descriptive techniques, namely by calculating the turnover of accounts receivable and merchandise inventory and collecting data by means of survey and documentation methods. The results showed that the turnover of trade receivables in 2011 was 15 times, in 2012 as many as 13 and 2013 as many as 12 or when calculated in the number of days for 2011 for 24 days, in 2012 for 28 days while in 2013 for 30 days. Meanwhile, merchandise inventory turnover in 2011 was 3 times, 2012 was 4 times and in 2013 4 times or when calculated in the average number of days the goods were stored in the warehouse in 2011 for 120 days, in 2012 for 90 days and for 2013 for 90 days.
Comparison of Hotel Room Costs and Activity Based Costing System Using Hotel Sarlime Calculation Wahyuni Wahyuni
Advances in Management & Financial Reporting Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i1.42

Abstract

This study aims to compare the cost of hotel rooms and the Activity Based Costing system using the Hotel Sarlim calculation. The type of data in this study is descriptive and quantitative. Data collection methods used to obtain data in this study are interviews and documentation. The analytical method used in this study is a descriptive analysis method that shows and compares the method of calculating the Cost of Hotel rooms which has been applied so far by using the Activity Based Costing System. There is a difference between the cost of the room determined by the Sarlim hotel management and the implementation of the Activity Based Costing System. The calculation of hotel room prices using the ABC method is carried out in 2 stages. The first stage of costs is traced to activities that incur costs and the second stage is to charge activity costs to products; the calculation of hotel room rental prices can be applied because the analysis uses the ABC System method according to the activities consumed in each room type.
Analysis of Corporate Financial Performance Before and After Acquisition Muslim Muslim
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.86

Abstract

This study aims to determine differences in the company's financial performance before and after making acquisitions of non-financial companies listed on the Indonesia Stock Exchange (IDX), which are proxied by financial ratios Current Ratio (CR), Quick Ratio (QR), Cash Ratio ( Cr), Debt to Total Assets (DAR), Debt to Equity Ratio (DER), Earnings per Share (EPS), Price Earnings Ratio (PER), Return on Assets (ROA), and Return on Equity (ROE). The study population included all manufacturing companies, especially the primary and chemical industry sectors listed on the Indonesia Stock Exchange, which performed acquisition activities in 2013 – 2019, totaling 39 companies. The sample selection technique used a purposive sampling method, and five companies were obtained. The data analysis method used in this study includes the normality test and the paired sample t-test. The normality test was conducted to see whether the data is usually distributed. If the data is normally distributed, the paired sample t-test is used, but if the data is not normally distributed, then Wilcoxon's signed ranks test is used. The data analysis method used in this study is the paired sample t-test. The results of this study indicate that all research variables, namely, Current Ratio (CR), Quick Ratio (QR), Cash Ratio (Cr), Debt to Total Assets (DAR), Debt to Equity Ratio (DER), Earnings per Share (EPS), Price Earnings Ratio (PER), Return on Assets (ROA), and Return on Equity (ROE) did not experience significant changes three years after the acquisition.
The company's financial performance in terms of liquidity and profitability Noy, Ismail
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.99

Abstract

Purpose: This study aims to analyze PT Fastfood Indonesia, Tbk (KFC) 's financial condition through liquidity and profitability ratios. The goal is to evaluate the company's liquidity management and the efficiency of using assets and equity capital to generate profits. Research Design and Methodology: This study uses a quantitative descriptive design with secondary data from the financial statements of PT Fastfood Indonesia, Tbk (KFC). The analysis was carried out by calculating the current ratio, quick ratio, cash ratio, return on assets (ROA), and return on equity (ROE) and comparing them with industry standards. Findings and Discussion: The results show the company's current ratio is poor, indicating potential difficulties in meeting short-term obligations. However, the quick ratio and cash ratio show sufficient liquidity. Regarding profitability, ROA indicates the efficient use of assets, while ROE indicates the company's inability to optimize equity capital to generate profits. Implications: These findings suggest improving the current ratio and ROE to improve financial stability. This study also contributes to the literature related to the financial performance of franchise companies, with suggestions for further research involving more companies and considering external factors.
Insolvency Forecasting using model Altman Z-Score dan Springate Score Analysis Junaedy, Junaedy
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.113

Abstract

This study aims to determine the level of company bankruptcy by using the Altman Z-Score and Springate Score model analysis on coal mining companies listed on the Indonesia Stock Exchange because Coal Mining Companies have many roles in the Indonesian Economy. The data used in this study is the annual financial report found in the Indonesian Capital Market Directory. The analysis technique used is a discriminant analysis using variables from the Altman Z-Score, which totals four financial ratios, namely Working Capital to Total Assets, Retained Assets to Total Assets, Earning Before Interest and Tax to Total Assets and Total Equity to Total Liabilities. This study also uses variables from the Springate Score: four financial ratios, namely Working Capital to Total Assets, Earning Before Interest and Tax to Total Assets Earning Before Tax to Current Liabilities Sales to Total Assets. The study results show that the financial statements of coal mining companies listed on the Indonesia Stock Exchange can be used to predict and save the company from possible bankruptcy with the Altman discriminant model and the Springate Score.
Analyzing the Impact of Long-Term Financing on Cement Companies' Profitability in Indonesia Stock Exchange Margaretha Beatrik Dasinapa
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.117

Abstract

This study aimed to determine the effect of long-term debt and equity on profitability in cement sub-sector companies listed on the Indonesia Stock Exchange. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study were manufacturing companies in the basic industrial sector and the cement sub-sector chemicals listed on the Indonesia Stock Exchange, totaling 6 companies. Using the purposive sampling method, the total sample in this study is 35 data from 6 companies. The data in this study will be tested with several stages of testing, namely descriptive statistical tests, classic assumption tests (normality test, heteroscedasticity test, multicollinearity test), and testing of all hypotheses through a partial test (t test), simultaneous test and coefficient test determination. The results of this study indicate that long-term debt has a negative and insignificant effect on profitability. Meanwhile, own capital has a positive and insignificant effect on profitability. In addition, long-term debt and equity do not simultaneously have a significant effect on profitability.
Examining Linkage Factors in Stock Prices Ajeng, Putri; Suun, Muhammad; Subhan, Subhan
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.118

Abstract

Purpose: This study examines the influence of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings per Share (EPS) on the stock prices of companies included in the LQ45 index and listed on the Indonesia Stock Exchange during the 2019-2021 period. The research hypothesizes that each of these financial metrics has a significant impact on stock prices. Research Design and Methodology: The research adopts a quantitative approach, utilizing secondary data from company financial reports on the Indonesia Stock Exchange website. The sample, comprising ten issuers, was selected using purposive sampling. The analysis was conducted using the Statistical Product and Service Solutions (SPSS 26) software to assess the relationships between the independent variables (ROA, ROE, NPM, EPS) and the dependent variable (stock prices). Findings and Discussion: The findings reveal that ROA and NPM positively and significantly impact stock prices, indicating that companies with higher returns on assets and profit margins are likely to experience increases in their stock prices. Conversely, ROE has a negative and significant effect on stock prices, suggesting that higher returns on equity may not always align with higher stock prices. Additionally, EPS has a positive and significant effect on stock prices, highlighting its importance as a profitability measure for investors. Implications: These results have practical implications for investors and company management, suggesting that improving ROA, NPM, and EPS can positively influence stock prices. However, the negative relationship between ROE and stock prices warrants further investigation. Future research should explore the underlying reasons for this inverse relationship and consider additional variables that may impact stock price movements.

Page 1 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2023 2024


Reset
Filter By Issues
All Issue Vol. 2 No. 3 (2024): June - September Vol. 2 No. 2 (2024): February - May Vol. 2 No. 1 (2024): October - January Vol. 1 No. 3 (2023): June - September Vol. 1 No. 2 (2023): February - May Vol. 1 No. 1 (2023): October - January