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All Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas Journal of Management and Leadership Jurnal Inovasi Penelitian Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Community Service Jurnal Ilmu Manajemen & Ekonomika Proceeding of The International Conference on Economics and Business Profit: Jurnal Manajemen, Bisnis dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal International Research of Multidisciplinary Analysis Basic and Applied Accounting Research Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Advantage: Journal of Management and Business Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Cahaya Pengabdian Jurnal Riset dan Inovasi Manajemen
Ananda, Febryandhie
Sekolah Tinggi Ilmu Ekonomi KBP
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THE IMPACT OF NON-PERFORMING LOANS ON COMPANY PROFITS Laynita Sari; Febryandhie Ananda; Dewi Zulfia; Muhammad Rivandi; Mike Kusuma Dewi
International Research of Multidisciplinary Analysis Vol. 1 No. 6 (2023): International Research of Multidisciplinary Analysis
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57254/irma.v1i6.53

Abstract

This study aims to determine the effect of Non-Performing Loans on the profits of banking companies in Indonesia. Non-performing loans and company profit are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to four banks of State-Owned Enterprises in Indonesia from 2014-2022. The type of data used is secondary data in the form of annual reports of State-Owned Enterprises Banks for the 2014-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12.  This study found that Non-Performing Loans provide empirical evidence of a significant negative effect on the profits of banking companies of State-Owned Enterprises Banks in 2014-2022 significantly
Profitabilitas, Financial Leverage Dan Perataan Laba Nunuk Tri Utami; Febryandhie Ananda
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.243

Abstract

Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using secondary data. The sample collection technique used in this study was a purposive sampling technique which produced 58 selected company samples over a period of 4 years so that 232 company samples were obtained. The hypothesis in this study was tested using logistic regression analysis using the SPSS 22 program. The results of this study indicate that profitability and financial leverage have no effect on income smoothing.
Pengaruh Literasi Keuangan dan Experienced Regret Terhadap Keputusan Investasi Pada PNS Dinas Pemberdayaan Perempuan dan Perlindungan Anak, PPKB Provinsi Sumatera Barat Gusriyanti Gusriyanti; Febryandhie Ananda
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.258

Abstract

Investment decision is a problem faced by someone to allocate their funds in the form of investment as it will generate profits in the future. The purpose of this study is to determine the effect of financial literacy and experienced regret on investment decisions in PNS Women's Empowerment and Child Protection, PPKB West Sumatra Province. The sample in this study were 50 PNS Respondents from the Women's Empowerment and Child Protection Office, PPKB West Sumatera Province with a sampling technique that was purposive sampling. The analytical method used is multiple linear regression method. Based on the hypothesis, the results of the study show that the f-test that financial literacy and experienced regret used have an effect on investment decisions.
Sistem Akuntansi Penjualan Kredit dan Pengendalian Intern Piutang Tak Tertagih Pada Koperasi Di SMA 12 Kota Padang Angraini, Sisca Dian; Ananda, Febryandhie
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 26 No 2 (2024): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v26i2.1371

Abstract

A company in order to run well and achieve goals must exercise internal control. Internal control of bad debts is an activity carried out by the company that aims to protect company assets, produce accurate information and ensure compliance with policies made by management so as to prevent bad debts. This study aims to determine the effect of the credit sales accounting system on the internal control of bad debts in cooperatives at SMA N 12 Padang. The type of research is quantitative, the population of this study is all employees and active members in the SMA N 12 Padang cooperative as many as 42 people using total sampling techniques. Research measuring instruments using Likert scale questionnaires and data analysis using simple linear regression tests. Data processing using the SPSS program. The results showed that the regression coefficient value of the credit sales accounting system was 0.616 and the >calculated value of the ttable was 6.909>2.021, meaning Ha was accepted and H0 was rejected. The conclusion is that there is an influence of the credit sales accounting system on the internal control of bad debts in cooperatives at SMA N 12 Padang.
PENGARUH PROFITABILITAS, DIVIDEN PAYOUT RATIO TERHADAP PERATAAN LABA PERUSAHAAN PANGAN YANG TERDAFTAR BURSA EFEK PERIODE 2015-2022 Rasmin Saogo; Febryandhie Ananda
Jurnal Media Akademik (JMA) Vol. 2 No. 2 (2024): JURNAL MEDIA AKADEMIK Edisi Februari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i2.156

Abstract

Perusahaan yang menerapkan pola kebijakan dividen dengan ambang batas rasio pembayaran dividen yang lebih rentan terhadap volatilitas laba memiliki perbandingan Perusahaan yang menerapkan ambang batas rasio pembayaran dividen yang lebih rendah. Dengan demikian, Perusahaan harus mempertahankan rasio pembagian dividen yang tinggi. Alasan memfokuskan penelitian pada perusahaan makanan dan minuman karena sektor ini selalu mengalami perkembangan walaupun terjadi pertumbuhan jumlah penduduk, meskipun kondisi per-ekonomian yang kurang mendukung namun permintaan konsumen terhadap makanan dan minuman tidak terpengaruh pada fakta kondisi ekonomi. Perusahaan makanan dan minuman adalah perusahaan sektor yang ada di bursa efek Indonesia yang memiliki potensi perkembangan yang menjanjikan karena Masyarakat cenderung terhadap makannan dan minuman yang siap saji.
Analisa Laporan Keuangan Nasabah dan Peranannya dalam Pemberian Kredit pada PT Bank Rakyat Indonesia (Persero) Tbk Unit Lubuk Begalung Padang Bennyman Ilham Dani Isni; Febryandhie Ananda
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2298

Abstract

Financial reports have a dual role as a guide for customers in preparing financial reports and as a source of inspiration for BRI's credit department. Analysis of customer financial reports, supported by financial reports, becomes an integral part of the credit process. Research involves credit monitoring procedures and analysis of customer financial reports. Case studies on Toko Rhio Yudha Gama and Toko Dikcy Oksani Junaidi show positive results in liquidity, solvency and profitability, validating their suitability for obtaining credit with low risk. Analysis of financial ratios, such as current ratio, quick ratio, debt to total asset ratio, and return on equity, provide a satisfactory performance picture. The research conclusion confirms that credit assessment based on analysis of financial statements and profit and loss has great significance. Financial ratios are the main indicator, reflecting whether a customer is worthy of receiving a loan. In addition, BRI Bank determines the loan nominal using Repayment Capacity, which is the customer's repayment capacity of 50% of the net profit in the profit and loss statement.
Pertumbuhan Ekonomi Dan Dana Alokasi Umum Terhadap Anggaran Belanja Modal Rinto Hasrat Budi Lase; Febryandhie Ananda
Student Scientific Creativity Journal Vol. 1 No. 3 (2023): Mei : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i3.1418

Abstract

The purpose of this study is to determine the effect of Economic Growth and General Allocation Fund on the Capital Expenditure Budget in part and simultaneously from districts/cities in West Sumatra Province for the 2018 – 2021 period. The data used are secondary data from the Central Statistics Agency (BPS) of West Sumatra, quantitative collection data methods and analysis techniques used are panel data regression. Before that, a classical assumption test was carried out to find out a good model in statistics, then a hypothesis test was carried out using the t test and the f test. The research showed some of the influence of Economic Growth (X1) and the General Allocation Fund (x2) on the Capital Expenditure Budget (Y). The result found is that Economic Growth (X1) has not had a positive effect on the Capital Expenditure Budget (Y) while the General Allocation Fund (X2) has a positive effect on the Capital Expenditure Budget (Y).
Leverage, Profitabilitas dan Peringkat Obligasi Viola Desri Alisha; Febryandhie Ananda
Student Scientific Creativity Journal Vol. 1 No. 3 (2023): Mei : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i3.1420

Abstract

Bond ratings are character symbols given by rating agencies to indicate the risk of a bond. This study aims to determine the effect of Leverage using debt to equity ratio (DER) calculations, Profitability using Return on Assets (ROA) calculations on Bond Ratings using calculations according to Bond Rating Interpretations in Financial Services Companies in the Banking Sector at PT. Pefindo for the 2017 – 2021 period used a purposive sampling technique to obtain 6 companies in a period of 5 years so that 30 samples were observed. The data analysis method used in this study is the panel data regression model. Based on the results of hypothesis testing, that Leverage has a negative effect and Profitability has no effect on Bond Ratings.
SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA Sari, Laynita; Ananda, Febryandhie; Zulfia, Dewi; Rivandi, Muhammad; Dewi, Mike Kusuma
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.275

Abstract

This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022
The Effect of Operating Income and Operating Costs on Net Income Ananda, Febryandhie; Fajriansyah, Fajriansyah; Annisa, Annisa; Novita, Nova; Kusuma Dewi, Mike
Jurnal Ilmu Manajemen dan Ekonomika Vol. 17 No. 1 (2024): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 17, No.1, December 2024
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v17i1.597

Abstract

This study aims to determine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research. The data sources in this study are literature studies in related journals and books. The sample of this study was 32 quarterly financial reports from 2016 to 2023. The data analysis techniques used were descriptive static tests, classical assumption tests, multiple linear regression, multiple correlation coefficients, adjusted R2 determination tests, and t-tests. This research was conducted at PT Gudang Garam Tbk. Based on the proposed hypothesis, the results of the study indicate that operating income has a negative and significant effect on net profit, while operating costs have a positive and significant effect on net profit, it means operating income don’t have any contribution for gaining income.
Co-Authors -, Annisa Afitri Hidayani Angraini, Sisca Dian Anisa, Feby Annisa Annisa Bennyman Ilham Dani Isni Dewi Hariani Dewi Zulfia Dewi, Mike Kusuma Gusriyanti Gusriyanti Habiburrahman Habiburrahman Hendrastyo, Vito Shiga Hidayat, Teguh Joni Zulfiandi Joni Zulfiandi Josua Sahala Marlius, Doni Meirina, Elsa Melda Hayati Mustika Permata Sari Mustika Winda Nini Rostiana Nova Novita Nugroho Noto Diharjo Nunuk Tri Utami Nurhikmah Nurhikmah Nursal Nursal Putra, Gerry Hamdani Putra, Rino Dwi Rahmad Arif Rasmin Saogo Riani Sukma Wijaya Riani Sutra Rinto Hasrat Budi Lase Rivandi, Muhammad Safrul Rahmadhan Sari, Laynita Septiano, Renil Solly Aryza Susri Andari Syahrifa, Mayang Syamratul Ikhwan Umar, Desyani Viola Desri Alisha Wita Srinofril Zendrato, Yohanna Zulfia, Dewi Zulvia, Dewi