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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial HASANUDDIN JOURNAL OF BUSINESS STRATEGY Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) SYNERGY: Jurnal Bisnis dan Manajemen JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Journal Online Manajemen ELPEI (JOMEL) Abdi Cendekia: Jurnal Pengabdian Masyarakat Business Management Jurnal Mutiara Ilmu Akuntansi Jurnal bintang manajemen Teknovokasi : Jurnal Pengabdian Masyarakat Manajemen Kreatif Jurnal Kreativitas Pada Pengabdian Masyarakat (Krepa) Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Neraca Manajemen, Akuntansi, dan Ekonomi Master Manajemen Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Celebes Journal of Community Services AKSELERASI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Journal of Studies in Academic, Humanities, Research, and Innovation International Journal of Education Management and Religion Journal of Economics and Management Technologies Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Indri Iswardhani
Universitas Negeri Makassar
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Analisis Kinerja Keuangan dan Penilaian Saham PT Aneka Tambang Tbk sebagai Dasar Keputusan Investasi Iswardhani, Indri; Bando, Ushwa Dwi Masrurah Arifin; Sarah, Nulthazam; Sandira, Nur Fadilah Ayu; Nasir, Sri Astuti
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 4 No. 1 (2025): Edisi Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v4i1.256

Abstract

This study aims to analyze the financial performance and assess the fairness of the stock price of PT Aneka Tambang Tbk (ANTM) as a basis for investment decision-making. The approach used is fundamental analysis, measuring five key financial ratios: Return on Equity (ROE), Dividend Payout Ratio (DPR), Earnings per Share (EPS), Dividend per Share (DPS), and Price to Earnings Ratio (PER). In addition, the intrinsic value of the stock is estimated using the PER method and compared to the market price (closing price) to determine its valuation status—whether undervalued, fairly valued, or overvalued. The findings show that during the 2020–2024 period, ANTM recorded stable growth in EPS and DPS, along with a significantly increasing DPR policy. However, the intrinsic value of the stock in Q2 2025 is estimated at Rp1,526.24, which is considerably lower than the market price of Rp3,040, categorizing the stock as overvalued. Based on this analysis, the recommended investment decision is to re-evaluate the feasibility of purchasing ANTM shares. This study emphasizes the importance of using fundamental analysis to understand the balance between a company's financial performance and market expectations in investment decision-making.
Analisis Pengaruh TATO, EPS, dan DPR terhadap Harga Saham pada Perusahaan Indeks Sri Kehati Tahun 2020–2024 Indri Iswardhani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i3.4161

Abstract

This study analyzes the effect of Total Asset Turnover (TATO), Earnings per Share (EPS), and Dividend Payout Ratio (DPR) on the stock prices of firms listed in the SRI-KEHATI Index during 2020–2024, employing a quantitative approach and multiple linear regression. The sample was selected purposively based on the following criteria: firms consistently included in the SRI-KEHATI Index throughout 2020–2024, availability of complete annual financial statements, and availability of dividend and stock price data for the observation period. The results indicate that TATO, EPS, and DPR jointly have a significant effect on stock prices, with R²=0.666, meaning 66.6% of the variation in stock prices is explained by the model, while 33.4% is influenced by other factors outside the model. Partially, EPS and DPR have positive and significant effects on stock prices, whereas TATO is not significant at the 5% level. The findings imply that investors in SRI-KEHATI constituents should prioritize per-share profitability (EPS) and dividend policy (DPR) in fundamental assessments, while TATO should be evaluated with regard to sectoral characteristics and each firm’s operational context.
Dampak COVID-19 pada Profitabilitas Bank Buku 4: Sebuah Studi Komparatif Iswardhani, Indri; Sarah, Nulthazam; Nasir, Sri Astuti; Macenning, A. Reski Almaida Dg; Sandira, Nur Fadilah Ayu
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2025): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69679/jian.v4i1.6507

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan profitabilitas antara bank BUMN dan bank swasta dalam kategori Buku 4 selama periode 2018-2023, dengan menyoroti dampak pandemi COVID-19 terhadap kinerja keuangan mereka. Objek penelitian meliputi tiga bank BUMN, yaitu Bank Mandiri, Bank Rakyat Indonesia (BRI), dan Bank Negara Indonesia (BNI), serta tiga bank swasta, yakni Bank Central Asia (BCA), Panin Bank, dan Bank Danamon. Kinerja keuangan dianalisis menggunakan indikator profitabilitas utama, seperti ROA (Return on Assets), ROE (Return on Equity), dan NIM (Net Interest Margin). Metode penelitian mencakup analisis data secara deskriptif untuk menggambarkan tren rasio keuangan, serta analisis komparatif menggunakan Independent T-Test untuk mengevaluasi perbedaan pertumbuhan rasioprofitabilitas antara Bank BUMN dan Bank Swasta. Hasil penelitian menunjukkan bahwa pandemi COVID-19 memberikan dampak signifikan terhadap profitabilitas seluruh bank pada tahun 2020. Namun, baik bank BUMN maupun swasta mampu menunjukkan tingkat ketahananyang seimbang dalam menghadapi tantangan tersebut.
Analisis Penyelarasan Inovasi Perbankan Digital Bank Jago dengan Tujuan Pembangunan Berkelanjutan (2022–2024) Indri Iswardhani
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 5 (2025): September : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i5.1921

Abstract

This research aims to analyze the alignment of Bank Jago’s digital banking innovations with the Sustainable Development Goals (SDGs) during the 2022–2024 period. The method used is a qualitative descriptive analysis with a document study approach, which includes the Annual Report, Integrated Report, and Sustainability Report of Bank Jago over the past three years. The results of the study indicate that Bank Jago’s digital innovations are aligned with the five main dimensions of the SDGs: economic, social, governance, environmental, and partnership. From the economic perspective, digitalization has enhanced efficiency and financial performance through the growth of third-party funds and the expansion of access to digital services. In the social dimension, financial literacy programs, MSME financing, and digital zakat initiatives have strengthened financial inclusion among communities. The governance and environmental aspects demonstrate a commitment to transparency, energy efficiency, and green banking practices. Meanwhile, collaborations with fintech ecosystems and social institutions have reinforced sustainable partnerships. Overall, Bank Jago has implemented a digital transformation strategy aligned with the principles of Strategic Fit and Value Co-Creation, making digital innovation not only an instrument of economic growth but also a means to achieve sustainable development in Indonesia’s banking sector.
Comparative Analysis of Financial Risk Between Conventional and Shariah Banks: A Perspective of Market, Liquidity, and Credit Risks Indri Iswardhani; Rahayu Alkam; Ade Ikhlas Amal Alam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.911

Abstract

This study aims to compare financial risk management between conventional and Shariah banks in Indonesia. Financial risk is measured using three key indicators: Net Interest Margin (NIM) as a proxy for market risk, Current Ratio (CR) for liquidity risk, and Non-Performing Loan (NPL) for credit risk. The study employs the Mann–Whitney U Test to examine differences between the two types of banks using a sample of conventional and Shariah banks registered in Indonesia. The results indicate no significant differences between conventional and Shariah banks in terms of NIM and CR, although Shariah banks exhibit a higher yet more volatile NIM and a more stable CR. However, a significant difference is found in NPL, where Shariah banks display higher NPL ratios than conventional banks. These findings suggest that although both types of banks differ in their approaches to managing market and liquidity risks, Shariah banks are more vulnerable to credit risk, as reflected in their higher NPL levels. This study is expected to provide insights for banks and regulators to enhance risk management in both banking systems and serve as a foundation for developing more effective risk management policies in the conventional and Shariah banking sectors.
Pemberdayaan Masyarakat Melalui Literasi dan Efikasi Keuangan untuk Mencegah Investasi Bodong di Desa Tarowang Aslam, Annisa Paramaswary; Rahmat, Muhammad Rijal Alim; Dg Macenning, A. Reski Almaida; Iswardhani, Indri; Angreyani, Andi Dewi
TEKNOVOKASI : Jurnal Pengabdian Masyarakat Volume 3: Issue 3 (September 2025)
Publisher : Jurusan Teknik Informatika dan Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59562/teknovokasi.v3i3.10179

Abstract

Minimnya pemahaman masyarakat pedesaan terhadap literasi keuangan menjadi salah satu faktor penyebab maraknya kasus investasi palsu yang menimbulkan kerugian. Untuk mengatasi hal tersebut, dilaksanakan program pengabdian masyarakat di Desa Tarowang, Kecamatan Jeneponto, yang bertujuan memperkuat literasi serta efikasi keuangan warga agar mampu menolak dan menghindari tawaran investasi ilegal. Program ini mencakup berbagai kegiatan seperti sosialisasi, pelatihan pengelolaan keuangan, lokakarya mengenai investasi yang aman, simulasi pengambilan keputusan finansial, serta pembentukan kelompok diskusi dengan pendampingan intensif. Hasil pelaksanaan menunjukkan adanya peningkatan signifikan dalam kemampuan masyarakat memahami pengelolaan keuangan dan mengenali ciri-ciri investasi bodong. Selain itu, kepercayaan diri masyarakat dalam mengambil keputusan keuangan juga meningkat, mencerminkan bertambahnya efikasi keuangan. Program ini membuktikan bahwa pendekatan edukatif yang bersifat interaktif dan sesuai konteks lokal dapat memberikan perubahan positif dan berkelanjutan bagi masyarakat pedesaan.
Risk, Readiness, and Results: Risk-Mitigation Mapping at PT Bank Neo Commerce Tbk Indri Iswardhani
International Journal of Education Management and Religion Vol. 3 No. 1 (2026): January 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i1.910

Abstract

This study maps the maturity of risk-mitigation strategies at PT Bank Neo Commerce Tbk (BNC) over the 2022–2024 period, with a specific focus on how a digital bank strengthens its readiness in the face of escalating risk complexity. Using a qualitative descriptive approach, the research employs content analysis of BNC’s audited annual reports, from which disclosures on key risk indicators, governance practices, and mitigation policies were systematically extracted, categorized by risk type, and thematically interpreted. The findings show that BNC has developed a comprehensive and increasingly proactive risk-management framework aligned with the principles of Good Corporate Governance. Credit risk is mitigated through portfolio diversification, stricter underwriting standards, and more conservative risk appetite settings, as reflected in an improving NPL ratio. Market and liquidity risks are contained via conservative balance-sheet management, robust liquidity buffers, and active Asset–Liability Committee (ALCO) oversight. Operational risk resilience is enhanced through the implementation of Risk Control Self-Assessment (RCSA), a Loss Event Database (LED), and strengthened IT and cybersecurity controls. Legal, strategic, compliance, and reputational risks are addressed through preventive legal review, tighter strategy–risk alignment, strong regulatory compliance, and responsive customer-engagement mechanisms. Overall, BNC’s risk-mitigation practices show a clear evolution from reactive compliance toward integrated, technology-enabled, and forward-looking risk governance. These results underline that transparent and disciplined risk management constitutes a critical strategic foundation for financial sustainability and competitive advantage in Indonesia’s rapidly growing digital banking sector.
Co-Authors Achmad Ridha Ade Ikhlas Amal Alam Angreyani, Andi Dewi Aslam, Annisa Paramaswary Azlan Azhari Bando, Ushwa Dwi Masrurah Arifin M. Yunasri Ridhoh Muhammad Rijal Alim Rahmat Nulthazam Sarah Nur Fadilah Ayu Sandira Nur Fadilah Ayu Sandira Nurdin Brasit Rahayu Alkam Rahmat, Muhammad Rijal Alim Ria Mardiana Rostina Rostina Rostina Sarah, Nulthazam Sri Astuti Nasir Windarsari, Wiwin Riski