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PENGARUH HUTANG JANGKA PENDEK DAN HUTANG JANGKA PANJANG TERHADAP PROFITABILITAS Hartati, Leni; Marsoem, Bambang Santoso
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 8, No 3 (2021): JMBI UNSRAT Volume 8 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v8i3.35718

Abstract

Abstract: Financial ratio analysis is an activity to analyze financial statements by comparing one account with other accounts in the financial statements, the comparison can be between accounts in the balance sheet financial statements and profit and loss. The purpose of this research is to study the effect of short-term debt and long-term debt on return on equity (ROE). This study uses three indicators, namely the ratio of short-term debt and long-term debt ratio, to see the effect on profitability as measured by using return on equity. This study uses the sample of this research is the basic chemical industry sector which is listed on the Indonesia Stock Exchange (IDX) in 2015 - 2020. The sample that can be observed is 42 units during the six years of the study. The sampling method used is purposive sampling. The data analysis method used is multiple linear regression analysis. The results of this study indicate that the variable short-term debt has a positive and significant effect on profitability, this can be seen with a significance level with a value of 0.039 <0.05. Long-term debt variable has a negative and insignificant effect on profitability, this is also seen with a significance level with a value of 0.753> 0.05.Abstrak: Analisis rasio keuangan adalah suatu kegiatan untuk menganalisis laporan keuangan dengan cara membandingkan satu akun dengan akun-akun lain dalam laporan keuangan, perbandingan tersebut dapat antara akun-akun dalam laporan keuangan neraca dan laba rugi. Tujuan dari penelitian ini adalah untuk mempelajari pengaruh hutang jangka pendek dan hutang jangka panjang terhadap return on equity (ROE). Penelitian ini menggunakan tiga indikator yaitu rasio utang jangka pendek dan rasio utang jangka panjang, untuk melihat pengaruhnya terhadap profitabilitas yang diukur dengan menggunakan return on equity. Penelitian ini menggunakan sampel penelitian ini adalah sektor industri kimia dasar yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015 - 2020. Sampel yang dapat diamati adalah 42 unit selama enam tahun penelitian. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel hutang jangka pendek berpengaruh positif dan signifikan terhadap profitabilitas, hal ini dapat dilihat dengan tingkat signifikansi dengan nilai 0,039 < 0,05. Variabel hutang jangka panjang berpengaruh negatif dan tidak signifikan terhadap profitabilitas, hal ini juga terlihat dengan tingkat signifikansi dengan nilai 0,753 > 0,05.
Analisis Komparatif Laporan Keuangan PT. Wijaya Karya (Persero) Tbk dengan Industri Building Construction yang terdaftar Di Bursa Efek Indonesia Periode 2014-2019 Dimas Iskandar; Bambang Santoso Marsoem
J-MAS (Jurnal Manajemen dan Sains) Vol 6, No 1 (2021): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v6i1.224

Abstract

This paper analyzes the financial performance of PT Wijaya Karya (Persero) Tbk. compared to the total industry based on Financial Ratio Analysis. The data used are the financial statements for the period 2014-2019 which are listed on the Indonesia Stock Exchange as many as 17 companies. Of these, 12 companies had complete financial reports. Thus the industrial data used in the sample in this paper is data from 12 companies. The data analysis method in this research is descriptive statistical analysis and financial ratio analysis. The results of this study are expected to be a benchmark in assessing the financial performance of PT Wijaya Karya Tbk
Analisa Laporan Keuangan dalam Menilai Kinerja Keuangan PT. Mulia Industrindo.Tbk Ali Mustofa; Bambang Santoso Marsoem
Jurnal Syntax Admiration Vol. 2 No. 1 (2021): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v2i1.152

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Mulia Industrindo, Tbk ditinjau dari rasio solvabilitas, likuiditas, profitabilitas. Parameter ini untuk menilai suatu kinerja perusahaan PT. Mulia Industrindo, Tbk dari tahun 2014 sampai 2019 yang merupakan pendekatan keuangan dari laporan keuangan. Rasio keuangan sendiri adalah hal yang penting untuk diperhatikan dalam menjalankan sebuah perusahaan. Rasio keuangan dipakai sebagai salah satu tolok ukur untuk mengetahui posisi keuangan dan keberhasilan sebuah perusahaan yang dapat diterapkan sebagai pedoman pada saat mengambil keputusan. Penelitian ini menggunakan data sekunder yang dikumpulkan dari browsing di internet laporan keuangan PT. Mulia Industrindo, Tbk yang telah diterbitkan ke public. Berdasarkan analisis rasio keuangan yang diperoleh dari IDX/Bursa Efek Indonesia dapat diinterpretasikan terhadap item-item yang terdapat dalam laporan keuangan PT. Mulia Industrindo, Tbk. kemudian hasilnya dihitung untuk menilai kinerja keuangan perusahaan. Hasil analisis likuiditas menunjukan bahwa kinerja perusahaan cukup baik, sedang hasil analisis solvabilitas menunjukan perusahaan dapat membiayai dengan modal sendiri, dan hasil analisis profitabilitas menunjukan hasil laba meningkat dan hasil yang baik.
Determinants of Banking Profitability Listed on The Indonesia Stock Exchange Before and During Covid-19 Rodyah Widyarini; Bambang Santoso Marsoem
Jurnal Syntax Admiration Vol. 2 No. 12 (2021): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v2i12.355

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Operational Efficiency (BOPO), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) and Covid-19 on profitability of  banking companies listed on Indonesia Stock Exchange (IDX during 2019 quartal 2 to 2021 quartal 1. While, from the population of 45 companies, it took 36 companies as sample. The study utilized panel data obtained from the  financial reports listed in banking listed in IDX. By using Fixed Effect Model, The results are CAR, NIM, LDR and Covid-19 had no effect on ROA. BOPO and NPL had a negatif and significant effect on ROA. Prediction capability from these six variables toward ROA is 93.41%. Meanwhile, the remaining 6,59% is explained by other factors outside the model
Effect of Bonds Maturity Date, Interest Rates, Inflation, Exchange Rates and Foreign Exchange Reserves on Yield To Maturity of Government Bonds 2014-2020 Ditha Varirahartia; Bambang Santoso Marsoem
Jurnal Syntax Admiration Vol. 3 No. 2 (2022): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v3i2.398

Abstract

This study aims to analyze the effect of maturity date, interest rate, exchange rate, inflation and foreign exchange reserves on the yield to maturity of Indonesian government bonds for the period 2014-2020. The analysis is using panel data analysis. The results showed that the maturity level of bonds (X1), interest rates (X2), had a positive and statistically significant effect on yield to maturity. The inflation (X3) and has a negative and significant effect, while the exchange rate (X4) has no significant effect but has a positive relationship.  Foreign exchange reserves (X5) have a negative and significant effect. The exchange rate does not have a significant effect. This is not in accordance with the previous theory, because the sample limitation in this study only uses bonds with Rupiah currency
Mitigasi Risiko dan Kinerja Keuangan Perusahaan Asuransi: Pendekatan DEA Periode 2017 - 2019 Hadi Aldo; Appolo Appolo; Endri Endri; Bambang Santoso Marsoem
Jurnal Doktor Manajemen (JDM) Vol 5, No 1 (2022): APRIL 2022
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jdm.v5i1.14781

Abstract

Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan asuransi yang terdaftar di Bursa Efek Indonesia perode 2017-2019 yang diukur dengan metode DEA. Sampel dipilih menggunakan metode sampling sistematis. Data dianalisis menggunakan metode DEA di mana di dalamnya terdapat beberapa rasio keuangan yaitu  Current Ratio, Non Performing Loan, Return On Asset dan Loan-Deposit Ratio. Hasil penelitian menunjukkan bahwa pada tahun 2017 dan 2019 pengelolaan keuangan terbaik dicapai oleh Asuransi Bintang, Tbk diantara perusahan pesaing lainnya. Sedangkan di tahun 2018 kinerja keuangan terbaik diperoleh Asuransi Jasa Tania, Tbk. Perusahaan tersebut sukses dalam memperoleh kinerja keuangan terbaik karena menerapkan Mitigasi Risiko yang baik karena telah menerapkan manajemen risiko di perusahaan yang berpedoman kepada Peraturan Pemerintah, penerapan manajemen risiko dilakukan melalui kerangka kerja yang mengikuti tahapan proses identifikasi, pengukuran, pemantauan dan evaluasi pada setiap proses bisnis pada setiap unit kerja.
Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence) Ahmad Badawi; Wiwik Utami; Augustina Kurniasih; Bambang Santoso Marsoem
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.999

Abstract

The current Covid-19 pandemic phenomenon that has shaken the world economy, including Indonesia, has caused social problems, including the increasing number of poor people. The purpose of this conceptual paper is to conduct a study related to the business model of Islamic banks, which is based on the Tawhid String Relations concept and is managed with the Itsar concept that can contribute to helping overcome social problems in alleviating poverty. The method used is the literature review. Social instruments, product innovation, and Islamic banking services are aimed at the benefit of the community. Also, the management of Islamic banks should be oriented towards managing Islamic banks to get Allah's pleasure, which is to provide benefits to the ummah.
Sharia stocks optimal portfolio analysis using single index model Gatot Hendra Prakoso; Bambang Santoso Marsoem
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221511

Abstract

This study is aimed to analyze the optimal portfolio of Jakarta Islamic Index within December 2016 to November 2019 period. The research samples that were being used in this study were the stocks that are consistently included in JII during the study period. This research is a descriptive study using the Single Index Model. Of the nineteen JII sample stocks, an optimal portfolio was formed with nine stocks as constituents, namely: ASII (6.12%), ASRI (2.37%), ICBP (24.60%), INCO (5.09%), INTP (11.45%), KLBF (2.03%), SMGR (16.91%), UNTR (19.58%) and UNVR (11.83%). The conclusion of this research is that the optimal portfolio expected return of JII shares is 1.1180% and 1.11%. The risk of the formed portfolio was up to 6.89%. The optimal portfolio can be said to be suitable for investment because the expected return of both of them is greater than the expected market return (JII) which during the study period was 0.00104, or 1.04%.
ANALISIS RASIO PERBANDINGAN KINERJA KEUANGAN PT ANEKA TAMBANG TBK DAN INDUSTRINYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2019 Anzelina, Rahma Septi; Marsoem, Bambang Santoso
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 4, No 2 (2020)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v4i2.9848

Abstract

This study aims to determine and analyze the financial performance of PT Aneka Tambang Tbk as seen from the financial ratios. In this study, the financial performance of PT Aneka Tambang Tbk and its industry is measured using financial ratios in the form of liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The research method used is descriptive quantitative. The data used are secondary data from the financial statements of PT Aneka Tambang Tbk for the period 2014 to 2019.
DETERMINANT YIELD GOVERNMENT BOND TRADED FROM 2016 TO 2021 Mia Agusty, Rosana; Santoso Marsoem, Bambang
Dinasti International Journal of Management Science Vol. 3 No. 1 (2021): Dinasti International Journal of Management Science (September - October 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i1.980

Abstract

A Government Bond is a significant financial instrument for the state budget of Indonesia Government. It has become important and quite attractive among other financial instruments. Using BI 7-Day Repo Rate, Inflation, Money Supply, Indonesia Composite Index, and USD/IDR Exchange Rate as independent variables, this research has been done to determine Government Bond Yield. The research population is bond issued by Indonesia Government. The sampling is 10-years traded Government Bond fixed rate serries during 2016-2021 with 300 data collected which since 2020 Indonesia has been facing the Covid-19 pandemic that affected the global economy and financial markets. This research finds that Government Bond Yield positively affected by BI 7-Day Repo Rate, Inflation Rate, and USD/IDR Exchange Rate, while negatively affected by Money Supply, yet Indonesia Composite Index and Covid-19 pandemic has no effect on the Government Bond Yield.