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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) IJBE (Integrated Journal of Business and Economics) Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen MONETER Jurnal Manajemen Strategi dan Aplikasi Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Oikonomia: Jurnal Manajemen Moneter : Jurnal Keuangan dan Perbankan JAKBS JEBD Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Nusantara Manager : Jurnal Ilmu manajemen
Denia Maulani
Universitas Ibn Khaldun Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Determinants Of Banking Efficiency For Commercial Banks In Indonesia: Two-Stage Data Envelopment Analysis Desmy Riani; Denia Maulani
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.57 KB) | DOI: 10.33019/ijbe.v5i3.369

Abstract

This study measured and analyzed the determinants of banking efficiency for commercial banks in Indonesia using the Two-Stage Data Envelopment Analysis approach within 2015-2019 period. The object in this study is commercial banks which are included in the group 4 banks category consisting of 7 conventional commercial banks. The first stage measured level of bank efficiency by Data Envelopment Analysis (DEA). BNI in 2015 and BCA during the period 2015 to 2019 shows inefficient on managing the resources. The second stage is analyzed the factors that have an influence in achieving the level of bank efficiency using the Tobit model which shows that Operational Cost and Operational Revenue (BOPO), Return on Equity (ROE), Return on Assets (ROA), and Non Performing Loans (NPL) have a significant effect on bank efficiency. Meanwhile, the Capital Adequacy Ratio (CAR) and the Loan to Deposit Ratio (LDR) have no significant impact on bank efficiency.
Pengaruh Inflasi, Suku Bunga dan Rasio Keuangan terhadap Harga Saham Denia Maulani; Desmy Riani
Oikonomia: Jurnal Manajemen Vol 17, No 2 (2021): Oikonomia: Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/oikonomia.v17i2.1244

Abstract

Purpose This study was conducted to see the extent of the influence of external factors on the rate of inflation, interest rates and internal factors by using the company's financial ratio indicators on the ratio of earnings per share (EPS), return on assets (ROA), price earning ratio (PER), debt to equity ratio (DER) and return on equity (ROE) for companies in the financial industry on the Indonesia Stock Exchange (IDX) in 2015-2019. Methodology Testing is done by using panel data regression. The sampling technique used is by using purposive sampling. The objects in this study are companies listed in the financial industry on the Indonesia Stock Exchange in 2015-2019 using panel data regression. Findings The research findings show that partially only EPS and PER variables have a positive and significant effect on stock prices. Simultaneously the inflation rate, interest rates, EPS, ROA, PER, DER and ROE have a significant effect on stock prices. Suggestion In further research, it can be tested using other variables that have a strong relationship with stock prices.
Comparative Analysis of Financial Performance Before and During the Covid-19 Pandemic at BTPN Syariah Desmy Riani; Denia Maulani; Dewi Megawati; Hannisa Rahmaniar; Puspita Sari; NA Rumiasih
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.4591

Abstract

This research aims to see the financial performance of BTPN Syariah before and after the COVID-19 pandemic as measured by profitability and liquidity ratios. The method used in this research is the quantitative data method, the type of data used is secondary data. By using financial data sourced from the balance sheet and profit and loss statements of BTPN Syariah in 2016-2020. This study uses a descriptive analysis method with a quantitative approach. Based on the results of research on financial performance as measured by profitability ratios with indicators of ROA, there was decrease before and after covid by 5.03 percent, which was caused by decrease in profit. The BOPO ratio there was decrease before and after covid by 6.35 percent, which was caused by decrease in operating income. However, ROA and BOPO are still in very healthy categorization, both before the pandemic and after the pandemic. In the NOM ratio, the performance before pandemic in less healthy category and after pandemic there was decrease by 0.39 percent to be unhealthy which cause by decrease in net operating income. The ROE ratio before the pandemic was in very healthy condition, after the pandemic there is decrease by 11.89 percent to be healthy enough. Then the measurement of financial performance using the liquidity ratio by the FDR parameter, financial performance both before and during the pandemic was in quite a Healthy condition. In the ratio of NPF, FAR, and Quick Ratio, the performance before and after the pandemic was in very healthy condition.
E-Government: Efektivitas Layanan Aplikasi Pegadaian Syariah Digital Service (PSDS) pada Cabang Pegadaian Syariah Bogor Baru Denia Maulani
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 3 No 2 (2020)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v3i2.140

Abstract

The development is currently growing very rapidly, this is evidenced by the progress in various fields, especially technology. However, not all technology provides convenience and a positive impact for its users if it is not handled properly. This study aims to determine the effectiveness of online services carried out by Pegadaian Syariah Bogor Baru Branch through the Mobile Pegadaian Syariah Digital Service (PSDS) application in increasing the number of customers. The method used is an approach to the theory of e-servqual and management functions. The method of data collection was carried out by making observations at the New Bogor Sharia pawnshop by conducting interviews and observations. The effectiveness of PSDS is reviewed through 7 dimensions, namely efficiency, reliability, compliance, privacy services, responsiveness, compensation, and contact.
Analisis Faktor Yang Mempengaruhi Nilai Perusahaan Sub Sektor Farmasi Di Bursa Efek Indonesia Arfa Maynanda; Renea Shinta Aminda; Denia Maulani
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Return on Equity (ROE) dan Debt to Equity Ratio (DER) berpengaruh terhadap Price to Book Value (PBV). Perusahaan Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) adalah populasi yang digunakan dalam penelitian ini. Penelitian ini menggunakan sampel metode purposive sampling, dan enam perusahaan dipilih berdasarkan kriteria selama enam periode. Jumlah sampel yang digunakan dalam penelitian ini adalah 36 sampel. Data sekunder yang digunakan dalam penelitian ini berasal dari laporan tahunan Bursa Efek Indonesia. Penelitian ini menggunakan regresi dengan data panel dan regresi linier berganda, yang dilakukan menggunakan Eviews12. Studi ini menunjukkan bahwa Debt to Equity Ratio (DER) berpengaruh besar terhadap Price to Book Value (PBV). Return on Equity (ROE) juga berpengaruh besar terhadap Price to Book Value (PBV), dan keduanya berpengaruh besar terhadap Price to Book Value (PBV).
Pengaruh Debt Covenant, Company Growth, Invesment Opportunity Set dan Dividend Payout Ratio Terhadap Konservatisme Akuntansi Riani, Desmy; N.A. Rumiasih, N.A. Rumiasih; Ratnawati, Dini; Maulani, Denia
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i1.15511

Abstract

The purpose of this study is to analyze the effect of Debt Covenant, Company Growth, Investment Opportunity Set and Dividend Payout Ratio on Accounting Conservatism in Finance companies in the banking sub-sector listed on the Indonesia Stock Exchange in the 2016-2021 period. The determination of the sample uses the purposive sampling method, which is a sampling method based on predetermined criteria. The technical data analysis used is descriptive statistical analysis and multiple linear regression analysis using Eviews 12. The result of this study is that the data shows that partially company growth has a positive and significant effect, the investment opportunity set has no negative and significant impact. The debt covenant and dividend payout ratio have no effect and are not significant to accounting conservatism. And simultaneously independent variables are influential and significantly absorb accounting conservatism.
Analysis Of The Calculation Of Income Tax Article 21 Kurniawan, Fero; Azis, Azolla Degita; Maulani, Denia
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15815

Abstract

This research discusses taxation issues related to Income Tax Article 21 (PPh Article 21) at PT. Developing Consulting Management. This report includes an analysis of the calculation of Income Tax Article 21, deposits and tax reporting. The research results show that the calculation of PPh Article 21 carried out by the company is in accordance with applicable tax regulations. However, there was a delay in depositing and reporting PPh Article 21, which resulted in a non-compliance with the Law on General Provisions and Tax Procedures (UU KUP). The impact of this delay is that there are fines which can cause financial losses and damage the company's image. Therefore, it is recommended that companies improve compliance with deposit and reporting deadlines, improve monitoring systems, provide training to staff, and conduct regular internal audits to ensure compliance with tax regulations. By implementing this recommendation, PT. Bina Management Konsultama can minimize the risk of fines, maintain company authority, and ensure better compliance with applicable tax regulations.
Analisis Kepuasan Mahasiswa Peserta MBKM di Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Firdaus, Muhamad Azis; Suharti, Titing; Sundarta, Imam; Hurriyaturrohman, Hurriyaturrohman; Rinda, Rachmatullaily Tinakartika; Azis, Azolla Degita; Bimo, Widhi Aryo; Maulani, Denia
INOVATOR Vol 11 No 1 (2022): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v11i2.7192

Abstract

AbstraksiPenelitian ini bertujuan untuk mendapatkan gambaran mengenai kepuasan mahasiswa dalam mengikuti program MBKM (Merdeka Belajar KampusMerdeka) pada tahun 2021. Metode penelitian menggunakan desain konlkusif deskriptif dimana digunakan Importance Performane Analysis untuk mendapatkan deskripsi indicator-indokator dalam persepsi mahasiswa peserta MBKM. Indikator-indikator tersebut disusun melalui FGD dengan mahasiswa peserta MBKM yang selanjutnya disusun ke dalam instrument kuisioner, yang terbagi ke dalam lima dimensi yaitu Sosialisasi, pendaftaran, sleksi, pelaksanaan serta pelaporan. Keseluruhan dimensi tersebut terdiri dari 23 item pernyataan kinerja atribut dan 23 item pernyataan tingkat kepentingan. Responden dalam penelitian ini yaitu seluruh mahasiswa peserta MBKM Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun yang berjumlah 18 mahasiswa. Hasil penelitian menunjukan bhawa seluruh indikator memiliki nilai rata-rata kinerja dibawah rata-rata nilai tingkat kepentingan. Indikator-indikator yang nilai rata-ratanya di bawah nilai rata-rata kinerja total yaitu media sosialisasi, informasi tempat mbkm, sharing session, materi sosialisasi, waktu sosialisasi, Rentang waktu pendaftaran, kehandalan website, Transfaransi Hasil Seleksi, tahap perencanaan, Rentang waktu pelaksanaan MBKM, penugasan, kompensasi, dan waktu pelaporan..AbstractThis study aims to obtain an overview of student satisfaction in participating in the MBKM program (Merdeka Belajar Kampus Merdeka) in 2021. The research method uses a descriptive conclusive design where Importance Performance Analysis is used to obtain a description of the indicators in the perceptions of MBKM participating students. These indicators were compiled through FGDs with MBKM participating students which were then compiled into a questionnaire instrument, which was divided into five dimensions, namely socialization, registration, selection, implementation and reporting. The overall dimensions consist of 23 items of attribute performance statements and 23 items of importance level statements. Respondents in this study were all students participating in the MBKM Faculty of Economics and Business, Ibn Khaldun University, totaling 18 students. The results of the study show that all indicators have an average performance value below the average level of importance. The indicators whose average value is below the average value of total performance are socialization media, information on the place of mbkm, sharing sessions,socialization materials, socialization time, registration time span, websiter eliability, transparency of selection results, planning stage, implementation time span MBKM, assignment, compensation, and reporting time
Investment Decisions in Manufacturing Companies in Indonesia Farhan, Muhammad; Kurniawati, Dian; Iqbal, Muhammad; Maulani, Denia
INOVATOR Vol 12 No 1 (2023): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v12i1.17614

Abstract

This study aims to analyze the effect of capital structure, profitability, liquidity, and company size on the value of manufacturing companies in various sectors and asset groups as a fundamental analysis tool in investment decisions. The object of research is a manufacturing compa-ny listed on the Indonesia Stock Exchange for the 2015-2018 period. 117 companies were selected using the purposive sampling method. The research data is secondary data, namely audited financial reports obtained through the official website of the Indonesia Stock Exchange. The data analysis technique uses panel data regression. Simultaneously capital structure, profitability, liquidity, and firm size have a signifi-cant effect on firm value. Partially, capital structure, profitability, li-quidity, and company size show different results with different effects on the firm value both for manufacturing as a whole, as well as by sec-tor and asset group.
Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Manajemen Laba pada Sub Sektor Food & Staples Retailing yang Terdaftar di BEI Periode 2018-2023 Amelia Rahmawati; Immas Nurhayati; Denia Maulani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to determine the effect of profitability, leverage and firm size on earnings management in food & staples retailing sub-sector companies listed on the IDX for the 2018-2023 period. This study uses a quantitative approach and uses secondary data sources taken from the company's annual financial statements in the food & staples retailing sub-sector for the 2018-2023 period. The data collection technique used in this study is to use documentation techniques and the sampling technique used in this study is purposive sampling method and the number of samples used is 4 companies in the food & staples retailing sub-sector with a research period of six years. The results showed that the profitability variable had a negative but significant effect on earnings management, the leverage variable had a negative but significant effect on earnings management and the firm size variable had no significant effect on earnings management. Meanwhile, the results of simultaneous research show that profitability, leverage and firm size variables affect earnings management.
Co-Authors ., Rachmatullaily Adawiyah, Siti Robiatul Aditya Pratama, Gilang Alfarizy, M. Farhan Aliyah, Hikmatul Amelia Rahmawati Anak Agung Dewi Megawati, Anak Agung Dewi Ananda, Syakira Rezky Arfa Maynanda Artasya, Andini Nabilah Azolla Degita Azis Bimo, Widhi Aryo Chayati, Nurul Desmy Riani Dewi Megawati diah ayu Diah Yudhawati Dian Kurniawati Dian Kurniawati Ecin Kuraesin Fitriani, Melinda Hanifan, M. Zakie Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hikmatul Aliyah Hurriyaturrohman Hurriyaturrohman Indupurnahayu Istirhamiyah, Siti Komalasari Kurniawan, Fero Laksamana, Patria M. Imam Sundarta Marlina, Asti Muhamad Azis Firdaus Muhammad Farhan Muhammad Farhan Muhammad Iqbal Muhammad Iqbal Muhammad Reza Mulyana, Muhammad Ugi N. A. Rumiasih Nugroho, Agung Nurhayati, Immas Octavya, Vera Dwi Oktaviani, Sita Puspita Sari Rachmatullaily Tinakartika Rinda Rahmah Hermawan, Siti Nabila Ramadhany, Tsaltsa Putri Ramdani, Ali Nurdin Ratnawati, Dini Renea Shinta Aminda Rian Sopian Riany, Desmy Rinda, Rachmatullaily Tina Kartika Rumiasih, NA. Rumiasih, Neng Aas Saputra, Andika Guruh Sopian, Rian Supramono Syahrum Agung Tidokartika, Shinta Arum Titing Suharti Widhi Ariyo Bimo Yenti, Deni Rahma Yuni Wulandari