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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Riset Manajemen dan Bisnis Akurasi
Aden Apandi
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Aden Apandi; Siti Almurni; Lina Noersanti; Juniarti Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Reformasi santunan dan implikasinya terhadap kinerja keuangan PT Jasa Raharja: Tinjauan berdasarkan PMK No. 15 dan 16 Tahun 2017 Aden Apandi; Siti Almurni; Lina Noersanti; Juniarti Juniarti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1703

Abstract

This study aims to analyze and determine the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 with the measurement variables of Net Profit Margin (NPM), Return on Assets (ROA) and Current Ratio (CR). The method used is quantitative descriptive. The sample in this study is PT Jasa Raharja. The data used are in the form of annual financial reports for 2014, 2015, 2016, 2018, 2019 and 2020. Data testing uses descriptive statistics with normality tests, and paired sample t-tests. The results of the study indicate that there is a difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Net Profit Margin (NPM) and Return on Assets (ROA), while there is no difference in the financial performance of PT Jasa Raharja before and after the issuance of PMK No. 15-16 / 2017 seen from the measurement of Current Ratio (CR). Public interest statement This study is beneficial to the general public because it shows that despite a decline in financial performance after the enactment of PMK No. 15-16/2017, PT Jasa Raharja is still able to fulfill its obligation to pay compensation. This provides confidence that public services continue to run well and stably. The practical implication is that the government and BUMN can evaluate similar policies so that they remain on the side of the community without disrupting the sustainability of the company's operations.
Analisis kinerja keuangan dengan rasio likuiditas, rasio aktivitas, rasio hutang dan rasio profitabilitas Aden Apandi; Fanisyah Maliki; Farmansyah Maliki
Jurnal Riset Manajemen dan Bisnis Vol. 9 No. 2 (2024)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v9i2.1626

Abstract

This research aims to determine the financial performance of PT. TBT, Tbk from 2020 to 2022. The methodology used is documentation in the form of financial report data obtained from the official website of the Indonesia Stock Exchange. Analysis is carried out through calculating four types of ratios. The ratio in question is the liquidity ratio represented by the Current Ratio (CR) and Quick Ratio (QR). Then the second is the activity ratio represented by Inventory Turnover (ITO), Average Collection Period (ACP), Average Payment Period (APP), and Total Asset Turnover (TATO). Third, the solvability ratio is represented by the Debt Ratio (DR) and Times Interest Earned Ratio (TIE). And the last ratio is the Profitability Ratio which is represented by Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Total Assets (ROA), Return on Common Equity (ROE). Results of research and analysis of PT's financial reports. TBT, Tbk from 2020 to 2022, it is known that based on the company's current ratio and quick ratio it has decreased every year. In terms of activity ratios, it can be seen that ITO has experienced a significant increase, ACP in the form of days has decreased, while APP has experienced fluctuations, and TATO has experienced a significant increase. Then the debt ratio, both seen from the company's DR and TIE, experiences fluctuations. Regarding the profitability ratio itself, if we look at the company's GPM, it has experienced a significant decline. Then if you look at OPM, NPM, ROA and ROE, the company experiences fluctuations every year.
The relationship between leverage and company value: an approach using industry effect resolution Yusufi Arif Mustafa; Fahri Haikal; Aden Apandi
Jurnal Riset Manajemen dan Bisnis Vol. 10 No. 1 (2025)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jrmb.v10i1.1751

Abstract

This study aims to analyze the effect of leverage on firm value by incorporating industry effect resolution. The sample consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using panel data regression with fixed-effects and random-effects models, the research compares the impact of leverage on firm value before and after accounting for industry-specific characteristics. The results indicate that leverage has a positive impact on firm value, both before and after controlling for the industry effect.
Sinergi Akuntansi dan Literasi Bahasa dalam Optimalisasi Leadership dan Administrasi Keuangan Organisasi Siswa Intra Sekolah (OSIS) untuk Meningkatkan Profesionalisme Organisasi Siswa Aden Apandi; Muzzamilah Zamil; Yusufi Arif Mustafa
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1732

Abstract

The training activity for strengthening the capacity of student council (OSIS) members at MA Sirojul Athfal 2 and MTs Sirojul Wildan was conducted to enhance students’ understanding, skills, and motivation in organizational management. The program emphasized leadership concepts, organizational management, and practical preparation of work programs aligned with school needs. Evaluation was carried out through participant observation and satisfaction questionnaires. Results showed that more than 80% of participants were actively engaged in discussions, questions, and opinion sharing. Additionally, the questionnaire revealed an average satisfaction rate of 87%, confirming that the training content was relevant and beneficial to support OSIS performance. Participants also suggested follow-up activities such as financial report workshops and leadership simulations. Therefore, the training is concluded to be effective in improving OSIS members’ organizational capacity. Future programs are recommended to expand more practical materials so that participants can directly apply their knowledge in organizational settings.
Co-Authors Fahri Haikal Fanisyah Maliki Farmansyah Maliki Juniarti Juniarti Lina Noersanti Muzzamilah Zamil Siti Almurni Yusufi Arif Mustafa Yusufi Arif Mustafa