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All Journal EKSPANSI Sebatik JURNAL PENGABDIAN KEPADA MASYARAKAT Vivabio : Jurnal Pengabdian Multidisiplin Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat
Barnas, Benny
Department Of Accounting, Politeknik Negeri Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Surat Berharga Syariah Negara Dan Penyaluran Pembiayaan Terhadap Profitabilitas Bank Muna Aulia Rahma; Djoni Djatnika; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.776 KB) | DOI: 10.35313/jaief.v2i1.3074

Abstract

This study aims to analyze the effect of investment ownership of Sovereign Sukuk (SBSN) and Financing Distribution on profitability which is proxied by Net Income Margin (NIM) at Bank Syariah Mandiri in the 2013-2020 periode. This research is associative because it aims to determine the influence and relations between two variables. The data used in this study are secondary data obtained from the quarterly financial reports of Bank Syariah Mandiri in the periode 2013-2020, data obtained from the Otoritas Jasa Keuangan (OJK) and other data related to the subject and object of research. This study uses multiple linear regression analysis method and the analytical tool used is SPSS version 25. The results show that simultaneously the variables of Sovereign Sukuk and Financing do not have a significant effect on Net Income Margin. Partially the SBSN variable does not have a significant effect on the NIM variable, as well as the Financing variable does not have a significant effect on the NIM variable.
PELATIHAN DAN PENDAMPINGAN MANAJERIAL DAN AKUNTANSI KOPERASI BAGI KOPERASI DI WILAYAH KOTA CIMAHI Sumiyati Sumiyati; Yanti Rufaedah; Hastuti Hastuti; Benny Barnas; Riauli S. Hutapea; Rosmiati Rosmiati; Deni Mulyana
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Oktober 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i2.68

Abstract

Data statistik menunjukan, dari 262 koperasi di Kota Cimahi, tidak seluruhnya aktif dan sehat. Jumlah koperasi yang melakukan RAT sejak tahun 2016 hanya sebanyak 76 koperasi dari 420 koperasi, atau sebesar 18,10%. Sementara tahun 2020 mengalami penurunan menjadi 33,67%, yaitu dari 105 koperasi menjadi 70 koperasi, sedangkan koperasi dalam kategori sehat turun sebesar 72,5%, dari 40 koperasi menjadi hanya 11 koperasi. Penurunan yang disebabkan situasi Pandemi Covid 19, diperburuk pula oleh kegagalan pengurus koperasi dalam membuat laporan keuangan sebagai acuan RAT. RAT sebagai syarat agar koperasi tetap eksis dan tidak dibubarkan, maka penanganan terhadap masalah ini harus dilakukan, antara lain melalui kegiatan pelatihan dan pendampingan. Pelatihan dan pendampingan diikuti oleh 20 peserta dari koperasi aktif yang belum melaksanakan RAT. Pelatihan dilaksanakan selama3 hari , dilanjutkan dengan pendampingan berupa konsultasi dan monitoring penyusunaan laporan keuangan selama 2 hari. Baik pelatihan maupun pendampingan dilaksanakan secara daring, dan memperlihatkan hasil yang positif.
Analisis Komparatif Kinerja Keuangan Bank Syariah Sebelum dan Selama Pandemi Covid-19 Muhammad Rif'at Wijdan; Tjetjep Djuwarsa; Benny Barnas
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3854

Abstract

The entry of Covid-19 into Indonesia caused a decline in economic growth in Indonesia and disruption to the banking sector, resulting in the risk of declining profitability, liquidity difficulties, decreased profitability, and growth that slowed down the decline in bank performance. The purpose of this study was to compare the differences in the financial performance of Islamic banking before and during the COVID-19 pandemic. In this study used financial performance ratios, financial performance consists of FDR, CAR, NPF, BOPO and ROA. The population of this study were eight Islamic banks listed at the OJK. The discussion was carried out using multiple linear regression and the Sing-Wilcoxon difference test. The results showed that there was an effect of CAR, NPF, and BOPO except FDR on ROA, and there were also significant differences that were not shown by CAR, while ROA, NPF, BOPO, and FDR showed significant differences before and during Covid-19 . From these results, it can be said that there is an impact of Covid-19 on the financial performance of Islamic banks in Indonesia.
Analisis Pengaruh Mekanisme Internal Good Corporate Governance Terhadap Profitabilitas Perusahaan Rekha Dwi Anggraeni; Benny Barnas; Radia Purbayati
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3862

Abstract

This study aims to determine the effect of the Internal Good Corporate Governance Mechanism proxied by the Board of Directors, Board of Commissioners, Independent Commissioner, and Audit Committee on Profitability as measured by ROA and ROE. The data used is secondary data obtained from 14 Annual Reports of companies that are members of the infrastructure, utilities, and transportation sectors registered at ISSI for the period 2016–2020.The research method used is quantitative research with panel data regression analysis. The results of this study indicate that the Board of Directors, Board of Commissioners, Independent Commissioner, and the Audit Committee simultaneously have no effect on ROA and ROE. Meanwhile, the partial test results show that on the dependent variable of ROA, only the Independent Commissioner has a positive and significant influence on ROA. Meanwhile, for the dependent variable ROE, there is no independent variable that has an effect on ROE.
Prediksi Kebangkrutan Menggunakan Altman Z-Score dan Zmijewski pada PT Prasidha Aneka Niaga Tbk Periode 2014-2018 Widya Saviera Putri; Iwan Setiawan; Benny Barnas
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2335

Abstract

The growth of the company listed on the IDX is experiencing the highest achievement as the most listed exchange of IPO in the ASEAN region. The fluctuation of the profit generated by PT. Prasidha Aneka Niaga Tbk. which tends to suffer losses in the year of research, the research aims to predict bankruptcy at PT. Prasidha Aneka Niaga Tbk. using the Altman Z-Score and Zmijewski method. The method of study that was used is a descriptive method. The data used is based on the annual financial report. The results showed that bankruptcy predictions using the Altman model of the company's Z-Score were in the grey area and had potential bankruptcy category. While bankruptcy predictions using Zmijewski the company is in a healthy category. Based on the said calculations, the company has produced different results, but judging from the ratio of each model the company is in position of vigilant bankruptcy.
Pengaruh CR dan DER terhadap ROE pada Perusahaan Makanan dan Minuman Tahun 2015-2018 Julia Loviana Pratiwi; Benny Barnas; Fifi Afiyanti Tripuspitorini
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2495

Abstract

In this Final Project, the title "Influance of CR and DER on ROE in Food & Beverage in 2015 - 2018". The problems in this Final Project is how the effect of CR and DER variables on ROE in the period 2015 to 2018 seen relation and how big the influence of CR and DER on ROE. This research purpose is to find out the correlation between variable of CR and DER with ROE and the influence between the correlation. The research used descriptive analysis method and verificative analysis method. The results of the analysis show that the CR variable has a significant positive effect on the ROE variable with a significance level of 0.007, while the DER variable has no significant effect on ROE with a significance level of 0,196. While simultaneous CR and DER variables affect ROE with a coefficient of determination of 23% .
Prediksi Kebangkrutan pada PT Trikomsel Oke Tbk dengan Menggunakan Metode Altman Z-Score Modifikasi Periode 2012-2018 Benny Barnas; Alfia Aprianti Kusuma Wardhani; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2511

Abstract

The purpose of this research was to determine how to predict bankruptcy in PT Trikomsel Oke Tbk period 2012-2018. The method of this research was used descriptive research with quantitative approach. This research uses secondary data in the form of financial statements of PT Trikomsel Oke Tbk obtained from the company's official website in the period 2012-2018. The data analysis technique was used by Altman Z-Score Modification method. That method use four variable ratios to predicting bankruptcy, is Working Capital to Total Assets (X1), Retained Profit to Total Assets (X2), EBIT to Total Assets (X3), and Equity Book Value to Debt Book Value (X4). After the calculations in this research showed that PT. Trikomsel Oke Tbk. in 2012 to 2014 was in a safe area. Meanwhile, in 2015 to 2016 in a potential financial distress condition. Then in 2017 in a safe area and in 2018 in a potentially financial distress condition.
Analisis Struktur Modal Optimal pada Perusahaan Makanan dan Minuman yang Terdaftar di LQ45 Zilkha Febriana Kusuma Prambudi; Djoni Djatnika; Benny Barnas
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3054

Abstract

The research is about analyze optimal capital structure of food and beverage companies listed in LQ45, namely PT Indofood Sukses Makmur Tbk and PT Indofood CBP Sukses Makmur Tbk for the year 2015-2019. This research is using method descriptive quantitative with a secunder data from balance sheet and income statement PT Indofood Sukses Makmur Tbk and PT Indofood CBP Sukses Makmur Tbk for the year 2015-2019. In determining the optimal capital structure, the calculation of the cost of capital (CoC), the weighted average cost of capital (WACC) and firm value is used. The capital structure to be optimal if it has a low cost of capital so that it can increase the firm value. The results obtained from this research the two food and beverage companies listed in LQ45 can be said to have an optimal capital structure.
Pengaruh CR, DER, dan ROE Terhadap Harga Saham Perusahaan LQ45 di BEI Reni Nuraeni; Benny Barnas; Fifi Afiyanti Tripuspitorini
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3094

Abstract

This study aims to examine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Equity (ROE) on the stock prices of LQ45 companies on the IDX in 2016-2020. The research method used is a quantitative method with an associative approach. The population in this study is 68 companies. The number of samples as many as 24 companies that meet the research criteria using purposive sampling method. The analytical method used is panel data regression. The results showed that partially the CR and DER variables had no significant effect on stock prices. ROE variable partially positive and significant effect on stock prices. Meanwhile, simultaneously, the variables CR, DER, and ROE have a significant effect on stock prices.
Analisis Abnormal Return dan Trade Volume Acivity Sebelum dan Sesudah Pengumuman Kebijakan Restrukturisasi Kredit Pandemi Covid-19 Nadia Nur Azmi; Ruhadi Ruhadi; Benny Barnas
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3111

Abstract

This study is to find out abnormal return and trade volume activity before and after the announcement of the covid-19 pandemic credit reconstructuralization policy (a study of banking companies listed on the Indonesia Stock Exchange). Quantitative research with population is a company that is a member of the Indonesia Stock Exchange and is used as many as 44 companies from the financial services sector of banking subsectors listed on the Indonesia Stock Exchange as a sample. Sampling techniques use purposive sampling from secondary data taken from idx.co.id and yahoo finance pages. Data analysis techniques use descriptive statistical analysis, classical assumption tests and other tests (Wilcoxon Signed-Rank Test). The results showed significant differences in Abnormal Return (AR) and Trade Volume Activity (TVA) before and after the announcement of the Covid-19 pandemic credit restructuring policy.
Co-Authors Ainun Nuraisiah Alfia Aprianti Kusuma Wardhani Almayda Rakhmadita Anggita Rismawati Rachman Anisa Herdian Arry Irawan Ayu Sri Wahyuni Banter Laksana, Banter Deni Mulyana Destian Arshad Darulmalshah Tamara Dhiya Azkia Dirgantari Dimas Sumitra Danisworo Dita Puspita Djoni Djatnika Fitriana Dewi Novianti Novianti Hadiani, Fatmi Hastuti Hastuti Hizrina Awaliyah Indah Sulsitiyowati Ita Susanti Iwan Setiawan Jihan Humaira Julia Loviana Pratiwi Kristianingsih Kristianingsih Mayasari, Ine Mia Rosmiati Mochamad Umar Mai Muhammad Rif'at Wijdan Muna Aulia Rahma Nadia Nur Azmi Nisa Aulia Asriyana Nurdin, Ade Ali Radia Purbayati Rekha Dwi Anggraeni Reni Nuraeni Riauli Susilawaty Hutapea Ruhadi Ruhadi Senja Rosmaida Maretha Manik Sulistia Suwondo SUMIYATI SUMIYATI Tjetjep Djuwarsa Tripuspitorini, Fifi Afiyanti Widya Saviera Putri Yanti Rufaedah, Yanti Ziana Azizah Zilkha Febriana Kusuma Prambudi