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All Journal Al Tijarah IJEBD (International Journal Of Entrepreneurship And Business Development) JIKA: Jurnal Ilmu Keuangan dan Perbankan Ilomata International Journal of Tax and Accounting Journal of Management - Small and Medium Enterprises (SME's) International Journal of Business, Economics, and Social Development International Journal of Social Service and Research Interdisciplinary Social Studies PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Indonesian Journal of Advanced Research (IJAR) IIJSE Journal of Bussines Management Basic Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat

Budianto, Erwin

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Author-ID : 1233928

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Veterinary Other

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IMPLEMENTATION OF CASH FLOW AS A MEASURING TOOL IN PREDICTING FUTURE NET INCOME : (CASE STUDY AT KEDAI NYOBIAN 8 DAILY PERIOD SEPTEMBER – OCTOBER 2020) Dhea Parlina, Nurhana; Budianto, Erwin
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

In Indonesia, MSMEs are protected and have a legal shield such as the Presidential Decree No. 19 of 1998 and several other regulations. Where at this time, many MSME businesses are starting to grow both on a household and large scale, this includes Culinary Business. Culinary businesses are one of the many MSME that are starting to flourish, both on a domestic and big scale, at present moment. This business is in high demand among teenagers and adults. With a limited budget, this business may be launched at home, and it has a potential future. Therefore, the background behind the realization of Kedai Nyobian 8 which is used as a case study of problems that occur in the operational activities of Kedai Nyobian 8. The purpose of this study is to analyze net income in predicting operating cash flows in the future. The research method used is quantitative method. The population in this study is a case study at Kedai Nyobian 8 with a number of samples in the form of financial statements for September for 30 days. While October for 26 days, hence the total sample is 56 observations. The sampling measurement technique is a case study at Kedai Nyobian 8 using Saturated Sample. Therefore, Kedai Nyobian 8 will be more effective and achieve better results in the future by reducing unnecessary costs and anticipating future earnings in cash flow.

PENGARUH NET INTEREST MARGIN DAN NON PERFORMING LOAN TERHADAP RETURN ON ASSETS: Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 Budianto, Erwin; Romlah, Siti
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 8 No. 1: Desember 2018
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

This study to determine the effect and analyze of the Net Interest Margin and Non Performing Loan partial influence on Return on Assets banking companies in Indonesia Stock Exchange. The approach taken in this research is quantitative and associative approach. The population in this research are all banking go public companies listed in Indonesia Stock Exchange which amounted to 43 companies. The sample in this research is 7 companies. The independent variables used in this study are Net Interest Margin and Non Performing Loan and dependent variable is Return on Assets Data collection techniques using documentation. The method of analysis used is the normality test, the classical assumption test, simple linear regression test, hypothesis test and coefficient of determination. Data processing in this study using Software SPSS (Statistic Package for the Social Scien) 25 for window. The results show that partially, Net Interest Margin has an effect on Return on Assets. While Non Performing Loan has no effect on Return on Assets. Keywords : Net Interest Margin, Non Performing Loan, Return on Assets

PENGARUH KUALITAS PELAYANAN DAN CITRA PERUSAHAAN TERHADAP LOYALITAS NASABAH PADA AJB BUMIPUTERA Budianto, Erwin
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 8 No. 2: Juni 2019
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Declining of the customer number still indicate a lack of customer loyalty to opt-in AJB's services. It based on an initial survey that the service quality provided to customers was not optimal as well as the reputation of the company decreased due to problems with the customer so it can not maintain the Company Image which was already built for so long. This study aimed to analyze the influence of service quality and corporate image on customer loyalty in AJB Bumiputera Branch Setiabudi Bandung. This research method using descriptive method of verification approach.The sampling methodology which is used in this research is consisting of the sample and population. The sampling technique which is used is simple random sampling consisted of 85 responders. The results of research FCount (151 339)> FTable (3.13) then H0 and H1 accepted, means that there is influence between service quality and corporate image on customer loyalty in AJB Bumiputera Branch Setiabudi Bandung. which means there is the existence of a direct relationship. Keywords: Service Quality, Corporate Image, Customerâ€™s Loyalty. Kebutuhan akan jasa asuransi kini makin dirasakan. baik oleh perorangan maupun dunia usaha di Indonesia. Asuransi merupakan sarana finansial dalam tata kehidupan rumah tangga, baik dalam menghadapi resiko yang mendasar seperti resiko kematian, atau dalam menghadapi resiko atas harta benda yang dimiliki. Menurunnya jumlah nasabah mengindikasikan Masih minimnya loyalitas nasabah untuk mengunakan kembali jasa asuransi AJB Bumiputera. Hal ini berdasarkan survey awal bahwa belum optimalnya Kualitas Pelayanan yang diberikan kepada nasabah serta Reputasi dari perusahaan menurun karena adanya masalah dengan nasabah sehingga tidak bisa menjaga Citra Perusahaan yang sudah dibangun sekian lama.Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan dan citra perusahaan terhadap loyalitas nasabah pada AJB Bumiputera Cabang Setiabudi Bandung. Fenomena yang terjadi adalah Metode penelitian ini menggunakan metode deskriptif dengan pendekatan verifikatif.Metode penarikan sampel yang digunakan terdiri dari populasi dan sampel. Teknik sampling yang digunakan adalah simple random sampling yang terdiri dari 85 orang responden.Metode verikatif yang digunakan adalah Importance Performance Analysis ( IPA ), Regresi Berganda, Koefisien Determiansi, Korelasi dan Uji Hipotesis untuk mengetahui pengaruh kualitas pelayanan dan citra perusahaan terhadap loyalitas nasabah pada AJB Bumiputera cabang Setiabudi Bandung baik secara parsial maupun simultan, dengan menggunakan alat bantu software yaitu SPSS for Windows 17 Hasil penelitian Fhitung (151.339) > Ftabel (3,11) maka H0 ditolak dan H1 diterima, Artinya terdapat pengaruh antara kualitas pelayanan dan citra perusahaan terhadap loyalitas nasabah pada AJB Bumiputera Cabang Setiabudi Bandung.Yang artinya adanya hubungan yang searah. Kata Kunci : Kualitas Pelayanan, Citra Perusahaan, Loyalitas Nasabah

ANALYSIS OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY BEFORE AND AFTER THE LQ45 COMPANY CASH DIVIDEND ANNOUNCEMENT FOR THE 2020 PERIOD Dewi, Reza Kusuma; Budianto, Erwin; Dhevyanto, Benny
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 1 (2022): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i1.418

An increase in the trading volume of dividend-declaring shares at a particular moment may indicate that the company is performing well and has promising prospects. The dividend announcement includes crucial information for investors seeking abnormal returns. This study seeks to determine and assess whether there is a difference between AR and TVA before to and following the release of cash dividends. This study's data analysis method is a parametric statistical data analysis method. This method is used to statistically evaluate population parameters, or in other words, to test population size using pre-selected sample data and a significance level () of 0.05 or 5%. A data set is considered regularly distributed if asym.sig is less than 0.05. Sig. 0.277 > 0.05 indicates that there is no change in the average abnormal return before and after the declaration of cash dividends for LQ45 Company 2020. The findings of evaluating the sample data for trading volume activity indicate, with a significance level of 0.000 < 0.05, that there is a difference in trading volume activity before and after the release of cash dividends for LQ45 Company 2020. A significant negative abnormal return value at t-4, t-1, t0, t+3, t+4, and t+5 conveyed bad news, therefore investors overreacted to alter stock prices, resulting in disparities in trading volume activity before to and following the announcement of cash distributions. Indirectly, the declaration of cash dividends can impact the trading volume activities of LQ45 Index-listed businesses.

IMPLEMENTASI PEMBUKUAN SEDERHANA PADA UMKM ANNA COLLECTION DI DESA PANGKALAN KECAMATAN PLERED KABUPATEN CIREBON Budianto, Erwin; Dhea Parlina, Nurhana
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2021): DECEMBER
Publisher : Transpublika Publisher

MSMEs, or Micro, Small, and Medium-Sized Enterprises, are a critical component of Indonesia's economy. Each year, the development of MSMEs in Indonesia accelerates, as seen by their increasing contribution to GDP and workforce absorption by the MSME sector. However, some MSMEs continue to be constrained by accounting issues that have not been well organized and planned, resulting in a different final profit and loss value in accordance with the fact that there are issues with accounting financial management, which records each cash flow transaction in an organized and directed manner. MSME Anna Collection is one of the MSMEs with potential but has not yet developed. The Ana Collection MSME's bookkeeping is still unstructured and undirected, hence in the absence of a profit and loss statement for the business. It is believed that this community service activity would foster a knowledge for the critical nature of financial records in trading operations for MSMEs. Simple bookkeeping is critical in the business sector; there are numerous benefits to an MSME that maintains regular bookkeeping. Apart from serving as a benchmark for determining profits, the availability of bookkeeping enables business owners to ascertain their losses.

Financial Distress Prediction Analysis at PT Garuda Indonesia Tbk for 2020-2023 Using the Grover, Taffler and Springate Methods Hasanah, Fayza Safira; Hasanah, Ananda Putri; Budianto, Erwin
International Journal of Business, Economics, and Social Development Vol 6, No 2 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i2.891

This study aims to evaluate the potential financial distress of PT Garuda Indonesia Tbk during the period 2020-2023 using three prediction models: Grover, Taffler, and Springate. Financial distress is an early sign of financial instability that can lead to bankruptcy, so it is important to analyze it to prevent greater risks. This study uses a quantitative descriptive method with secondary data from the company's financial statements. The results of the analysis show that although Garuda Indonesia's financial condition improved in 2021 and 2022, financial stress returned in 2023. The Grover model is more sensitive in identifying financial distress, while the Taffler method tends to be optimistic, and Springate shows more variable results. Based on these findings, companies need to implement more effective financial strategies to maintain their stability and reduce the risk of bankruptcy.

Factors Influencing Capital Structure in Property and Real Estate Sector Companies Listed on IDX 2021-2023 Lisnawati, Lisnawati; Permatasari, Fatimah; Budianto, Erwin
Al Tijarah Vol. 11 No. 1 (2025): Al Tijarah l June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v11i1.14243

This study examines the influence of profitability, asset structure, and firm size on firms' capital structure in the property and real estate industry listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research utilizes a quantitative approach, integrating secondary data from corporate financial statements and the IDX website. The sampling strategy is a purposive sampling method, picking 16 companies from a total population of 93. Data analysis is performed using multiple regression analysis with SPSS version 25. The findings demonstrate that profitability and asset composition substantially negatively influence capital structure, implying that firms with more profitability and asset holdings are inclined to utilize less debt financing. Nonetheless, business size does not exhibit a substantial impact on capital structure. Nonetheless, when examined concurrently, profitability, asset structure, and firm size impact capital structure decisions.

Financial Performance Analysis of PT Fast Food Indonesia Listed on the Indonesia Stock Exchange in 2022-2023 Palupi, Elvina Diah; Ferida, Ferida; Budianto, Erwin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6988

This study aims to analyze the financial performance of PT Fast Food Indonesia Tbk (KFC franchise holder in Indonesia) in the period 2022–2023 using financial ratio analysis, including liquidity, solvency, activity, and profitability. Data are taken from the company's financial statements published on the Indonesia Stock Exchange (IDX). The results of the study show that the company experienced a significant decline in performance: (1) Liquidity ratios (Current Ratio and Quick Ratio) are below industry standards, indicating an inability to meet short-term obligations; (2) Solvency ratios (DER and DAR) show a high dependence on debt with DER reaching 440.24% (2023), indicating serious financial risk; (3) Activity ratios (TATO and ITO) are inefficient, reflecting suboptimal utilization of assets and inventory; (4) Profitability ratios (NPM and ROA) are negative, with ROA -10.69% (2023), indicating operational losses. The implications of this study emphasize the need for improved working capital management, debt restructuring, operational efficiency, and revenue-increasing strategies. Limitations of the study include the short analysis period and focus on one company. Suggestions for further research include the use of longer-term data and more comprehensive analysis.

Analysis Financial Distress of PT Sri Rejeki Isman Tbk: Altman Z-Score, Zmijewski, Zavgren Methods Parihah, Nurul; Nur'aeni, Neni; Budianto, Erwin
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1760

Globalization that triggers increasingly sharp business competition requires the Company to act more strategically in order to avoid financial distress and bankruptcy. The textile and garment industry has an important role in the Indonesian economy, but faces financial distress due to decreased export demand and weak purchasing power, as experienced by Sritex in PKPU, so this study aims to analyze financial distress at PT Sri Rejeki Isman Tbk for the 2019-2023 period, using the Altman Z Score, Zmijewski and zavgren methods. The type of data in this study is secondary data obtained from the Company's published financial statements. The research method uses descriptive analysis with saturated sample technique in the form of financial statements of PT Sri Rejeki Isman Tbk listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that the three approaches analyzed produce significant differences, especially based on the findings of the Altman Z Score method, which shows that PT Sri Rejeki Isman Tbk is likely to experience bankruptcy between 2021 and 2023. The Zmijewski method shows that in 2019 and 2020, experiencing financial difficulties but in the last three years the company has been in a healthy condition. The calculation results using the Zavgren method show that the company's condition in 2019 is classified as healthy, experiencing finacial distress in 2020 - 2021 and the company is back in a healthy condition in 2022-2023.

THE RELATIONSHIP BETWEEN RETURN ON EQUITY, CURRENT RATIO, AND DEBT TO EQUITY RATIO ON STOCK PRICE WITH PRICE EARNING RATIO AS A MODERATING VARIABLE IN TELECOMMUNICATION SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020 – 2023 Rizky, Devano Alfa; Amelia, Dhea; Budianto, Erwin
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.21142

While accounting for the price-earnings ratio, this study aims to isolate the effect of debt-to-equity, return-on-equity, and current ratios on stock prices. From 2020 to 2023, nine companies that were listed on the Indonesia Stock Exchange were selected for this study using a sample approach. The data was analyzed quantitatively using a variety of approaches in SPSS 23, including multiple linear regression and moderation regression analysis. Aside from the current ratio, the results show that no other variable significantly affects stock price. Furthermore, the ratio of debt to equity to stock price is moderated by the ratio of stock price to net income. Keywords: Return On Equity; Current Ratio; Debt to Equity Ratio; Price Earning Ratio

Co-Authors Amelia, Dhea Aryaningsih, Nabilah Risna Auliasari, Heleun Ayu, Dianita Rezki Cantika, Erly Dewi, Nurul Aulia Dewi, Reza Kusuma Dhevyanto, Benny Dwi Putri, Novi Fadilah, Muhamad Kahfi Fathurahman , Miftah Alfarid Ferida, Ferida Ferry Ferdianto Hartianti , Astri Hasanah, Ananda Putri Hasanah, Fayza Safira Henriawan, Desan Khaeruni, Ratnawati L. Lisnawati Lugina, Wenda Surya Maiyaliza, Maiyaliza Nur'aeni, Neni Nurhana Dhea Parlina Nur’atin, Atin Oviana, Rena Palupi, Elvina Diah Parihah, Nurul Permatasari, Fatimah Rizka, Auliah Rizky, Devano Alfa Rossalina, Zahra Sari, Habibah Nurmala Shafia, Dilla Siti Anisa Siti Romlah Suryani, Dinda Arnelia Suzana, Anna Syaifudin Syaifudin, Syaifudin Triana, Sabrina Dinda Trisnawati, Titin

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