Articles
<![CDATA[Determinant of Net Interest Margin Banking In Indonesia, During The Period 2009 - 20018 ]]>
<![CDATA[Siti Mariam]]>;
<![CDATA[Fika Aryani]]>;
<![CDATA[Dhinda Siti Mustikasari]]>;
<![CDATA[Abdul Haeba Ramli]]>
<![CDATA[ Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijjm.v2i4.385
<![CDATA[The purpose of this study is to examine the effect of Loan Growth, Unemployment, BOPO, CAR, Inflation, and Exchange Rate in relationship with Net Interest Margin. The research object used is banking data BUKU I to BUKU IV 2009-2018 published by Financial Service Authority, known as OJK. The analysis technique used is panel data regression analysis with Eviews 9.0 analysis tool. The results showed that the variables which consist of Loan Growth, and Unemployment had a significant positive effect on Net Interest Margin. Other independent variables, which consist of BOPO and Exchange Rate had a significant negative effect on Net Interest Margin. While CAR and Inflation do not show a significant impact on Net Interest Margin.]]>
<![CDATA[Operational Audit of Accounts Receivable (Study at PT. Sanserita Jaya) ]]>
<![CDATA[Ahmad Winanto]]>;
<![CDATA[Fika Aryani]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 1, No 2: April 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v1i2.861
<![CDATA[An operational audit of accounts receivable is needed because it plays a role in assessing the effectiveness of accounts receivable so that it runs according to established procedures and policies. This study aims to determine the role of operational audits on the functions of accounts receivable and to determine the function of accounts receivable in overcoming the accounts receivable turnover. The research was conducted at PT. Sanserita Jaya which is a company engaged in the distribution of raw materials and printing machinery. The method used in this research is descriptive research method. The focus in this research is the procedure for the function of the accounts receivable section. The results of the study explained that based on data analysis in 2017-2019, showed that the procedure of accounts receivable was quite effective but there were still many weaknesses found, based on these weaknesses the researchers submitted several recommendations for improvements so that the company could fix existing weaknesses and increase the effectiveness of managing its accounts receivable.]]>
<![CDATA[The Influence Of Debt To Equity Ratio (DER) And Net Profit Margin (NPM) To Changes In Earnings In Construction And Building Sub-Sector Companies Listed In Indonesia Stock Exchange 2016-2019 ]]>
<![CDATA[Kiki Tri Rizky]]>;
<![CDATA[Fika Aryani]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 2, No 1: October 2020 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v2i1.1102
<![CDATA[This study aims to examine and analyze the influence of Debt To Equity Ratio(DER) and Net Profit Margin (NPM) to changes in Earnings in Construction and Building Sub-Sector Companies listed in Indonesia Stock Exchange 2016-2019. A sample of 40 data were obtained using purposive sampling method. This research used a quantitative approach with associative research type. Data analysis method used is multiple linear regression method.The results show that partially the Debt To Equity Ratio has a statistically significant negative effect to change in Earnings, this is indicated by the results of the t test for the variable DER -15.149> 2.026 and Net Profit Margin. statistically significant effect to changes in Earnings as indicated by the t test for the variable NPM 5,753> 2,026. Simultaneously, Debt to Equity Ratio and Net Profit Margin have a significant effect simultaneously to changes in Earnings, this is indicated by the significance of the F test of 0.000 <0.05]]>
<![CDATA[Pengaruh Capital Adequacy Ratio (CAR) dan Loan to Deposit Ratio (LDR) Terhadap Return On Assets (ROA) Pada Bank BUMN Yang Terdaftar Pada Bursa Efek Indonesia Periode 2014-2017 ]]>
<![CDATA[Mia Saraswati]]>;
<![CDATA[Fika Aryani]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v1i1.645
<![CDATA[This research aims to examine the effect of the Capital Adequacy Ratio and Loan to Deposit Ratio on Return On Assets. The population in this research were state-owned banks listed on the Indonesia Stock Exchange quarterly period from 2014 - 2017. Sampling in this research used a saturated sample method in order to obtain a sample of 63 samples from 4 companies. This research uses a quantitative approach with the type of associative research. This research uses secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange. The data is then analyzed using multiple linear regression methods with SPSS version 24. The results of the analysis show that partially Capital Adequacy Ratio has no effect on Return On Assets. significant to Return On Assets which is shown from the results of the t test variable LDR 0,000 <0.05. Simultaneously, Capital Adequacy Ratio and Loan to Deposit Ratio have a significant effect on Return On Assets, this is indicated by the significance of the F test of 0.000 <0.05]]>
<![CDATA[The Effect of Earning per Share and Market Value Added on Stock Return in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2017-2019 ]]>
<![CDATA[Fika Aryani]]>;
<![CDATA[Niken Putri Syawalliawaty]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 2, No 2: April 2021 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v2i2.1491
<![CDATA[This research aims to axamine the effect of Earning per share and Market Value Added variables om stock Return. This research is categorized as associative research. And uses a quantitative approach by taking data in the form of financial reports obtained from the Indonesia Stock Exchange. Samples taken using purposive sampling method are 19 companies with 48 samples. The analysis used is descriptive statistics, statistical tests and multiple linear regression analysis to see the coefficient of determination, the F statistical value and the statistical value used in hypothesis testing. The results of this research indicate that partially earning per share has a positive and significant effect on stock return, with a significance level of 0.05. And Market value Added give no effect to the stock return. Whereas the Earning Per Share and Market Value Added simultaneously significant effect significant effect on stock returns]]>
<![CDATA[Pengaruh Free Cash Flow dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Kategori LQ 45 Tahun 2013 – 2017 ]]>
<![CDATA[Nur Fadilla]]>;
<![CDATA[Fika Aryani]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 1, No 1: October 2019 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v1i1.646
<![CDATA[This study aimed to analyze the effect of the Free Cash Flow and Company Growth on Debt Policy. This study was classified quantitative research. The population in this study were manufacturing sector companies listed on the Indonesia Stock Exchange in LQ 45 category 2013 - 2017. The sampling technique was saturated sampling with a population of 9 companies and 40 samples. The analysis used was descriptive statistics, statistical tests and multiple linear regression analysis to see the coefficient of determination, the statistical F value and the statistical t value used in the hypotheses test. The results of this study showed that free cash flow has a partially positive and significant effect on debt policy, with a significance level of 0.004 < 0.05. The company's growth has no effect on debt policy with a significance level of 0.125 > 0.05. The two variables Simultaneously affect debt policy. This was based on the value of F count 5.642 > F table 3.25 with a significance level of 0.007 < 0.05. Predictive ability of the two variables on debt policy is 19.2% while the remaining 80.8% is affected by other factors not included in the research model.]]>
<![CDATA[EFFECT OF BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) AND DEBT TO EQUITY RATIO (DER) TOWARD RETURN ON ASSETS (ROA) (CASE STUDY BANKING COMPANY BASED ON CAPITAL PERSPECTIVE LISTED ON THE INDONESIAN STOCK EXCHANGE (IDX) FOR PERIOD 2017-2019) ]]>
<![CDATA[Fika Aryani]]>
<![CDATA[ Neraca : Jurnal Akuntansi Terapan Vol 3, No 2: April 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen Stiami ]]>
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DOI: 10.31334/neraca.v3i2.2191
<![CDATA[This study aims to detect the effect Beban Operasional Pendapatan Operasional (BOPO) to Return On Assets (ROA); effect of Debt to Equity Ratio (DER) to Return On Assets (ROA); effect of BOPO and DER test simultaneously to Return On Assets (ROA) Banking Company Based on Capital Prespective on The Indonesia Stock Exchange (IDX) for Period 2017-2019. This study was conducted based on Associative Reasearch. Multiple Regression was used as analysis technique, with sample amount of 7 Bank using by saturation Sampling Technique. The results showed that the analysis of BOPO ratio has negatif effects and significant to ROA; DER has negative effect and not significant to ROA. While simultaneously, BOPO and DER do significantly influence to Retun On Assets (ROA). ]]>
<![CDATA[PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Fika Aryani]]>
<![CDATA[ Jurnal Bina Bangsa Ekonomika Vol. 13 No. 2 (2020): Jurnal Bina Bangsa Ekonomika (JBBE) ]]>
Publisher : <![CDATA[LP2M Universitas Bina Bangsa ]]>
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DOI: 10.46306/jbbe.v13i2.55
<![CDATA[Tujuan dari penelitian ini adalah untuk menguji pengaruh konsentrasi kepemilikan perusahaan terhadap kinerjanya. Selain itu, penulis juga menganalisis pengaruh 'good corporate governance' yang meliputi dewan komisaris, proporsi direksi independen, jumlah anggota komite audit dan juga rapat dewan dalam rangka memoderasi hubungan konsentrasi kepemilikan yang sangat terfokus untuk mencapai kinerja perusahaan yang tinggi. . Penulis menggunakan metode 'purposive sampling' untuk melakukan penelitian ini. Sampel data diperoleh dari perusahaan yang telah terdaftar di data base Bursa Efek Indonesia periode tahun 2011 - 2013. Terdapat 70 perusahaan manufaktur yang memenuhi kriteria dan persyaratan yang diperoleh dan mewakili sebagai objek sampel dalam penelitian ini. Penulis telah mengumpulkan 210 data observasi dari mempelajari seluruh objek sampel. Metode analisis data dalam penelitian ini adalah 'regresi linier berganda' yang dilakukan dengan pengamatan terhadap koefisien determinasi, nilai statistik F dan statistik t. Hasil observasi menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif terhadap peningkatan kinerja perusahaan. Di sisi lain, rapat dewan statistik dan jumlah anggota komite audit akan berpengaruh signifikan dalam mendorong pengaruh positif yang kuat dari kepemilikan yang sangat terkonsentrasi untuk mencapai kinerja perusahaan yang tinggi. Namun, proporsi dewan direksi dan rapat dewan direksi tidak dapat memberikan kontribusi terhadap promosi pengaruh positif konsentrasi kepemilikan yang tinggi terhadap kinerja perusahaan.]]>
<![CDATA[Determinant of Net Interest Margin Banking In Indonesia, During The Period 2009 - 20018 ]]>
<![CDATA[Siti Mariam]]>;
<![CDATA[Fika Aryani]]>;
<![CDATA[Dhinda Siti Mustikasari]]>;
<![CDATA[Abdul Haeba Ramli]]>
<![CDATA[ Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.52728/ijjm.v2i4.385
<![CDATA[The purpose of this study is to examine the effect of Loan Growth, Unemployment, BOPO, CAR, Inflation, and Exchange Rate in relationship with Net Interest Margin. The research object used is banking data BUKU I to BUKU IV 2009-2018 published by Financial Service Authority, known as OJK. The analysis technique used is panel data regression analysis with Eviews 9.0 analysis tool. The results showed that the variables which consist of Loan Growth, and Unemployment had a significant positive effect on Net Interest Margin. Other independent variables, which consist of BOPO and Exchange Rate had a significant negative effect on Net Interest Margin. While CAR and Inflation do not show a significant impact on Net Interest Margin.]]>
<![CDATA[CBIS-based information system strategy analysis in order to improve service quality at the serdang post office using SWOT ]]>
<![CDATA[Endang Supriyadi]]>;
<![CDATA[Maya Sofiana]]>;
<![CDATA[Redjeki Agoestyowati]]>;
<![CDATA[Fika Aryani]]>;
<![CDATA[Sukarni Novita Sari]]>
<![CDATA[ Journal of Information System, Informatics and Computing Vol 6 No 2 (2022): JISICOM: December 2022 ]]>
Publisher : <![CDATA[Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta ]]>
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DOI: 10.52362/jisicom.v6i2.961
<![CDATA[This study analyzes the strengths, weaknesses, opportunities and threats of the Serdang Post Office to achieve maximum results in the services offered by the Serdang Post Office, by identifying all resources and supporting courier services owned by the Serdang Post Office and analyzing strategic plans that must Serdang Post Office carried out in achieving the organizational goals that have been determined. This research, which is categorized as a qualitative description, uses the researcher as the key instrument in this study. Data collection techniques used include distributing questionnaires (questionnaires) and documentation from archives and other secondary data published by the Serdang Post Office. The results of data analysis with an external internal matrix have illustrated the position of the Indonesian Post Office in a position of growth and stability and in the SWOT quadrant diagram, the Serdang Post Office has the opportunity and strength which means that it can support aggressive growth policies so that it does not rule out the possibility that the postal services offered expanded its market share, especially to start taking into account the development of micro, small and medium enterprises that continue to grow as a new market share for postal services. Increasing the capacity of employees as one of the main elements for the company and the collaborative relationships between institutions that have been carried out or are to be carried out need special attention to maximize the performance of the Serdang Post Office.]]>
