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STRATEGI KEUANGAN MATRIKS: ALAT BANTU KEPUTUSAN INVESTASI DAN PEMBIAYAAN PADA PERBANKAN SYARIAH DI INDONESIA Hafidzi, Achmad Hasan; Zulkarnaeni, Achmad Syahfrudin; Megayani, Nurhayati; Herlina, Nita
BISMA: Jurnal Bisnis dan Manajemen Vol 14 No 3 (2020)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v14i3.18003

Abstract

This study analyzes Islamic commercial banks' financial conditions using a matrix financial strategy, with its growth, investment decisions, and financing approach. The measuring instruments used are ROIC, WACC, and EVA. This research sample was 12 Islamic commercial banks in Indonesia, taken by using the purposive sampling technique. The results showed that 7 Islamic commercial banks were in quadrant three, i.e., BRI Syariah, BNI Syariah, Bank Syariah Mandiri, Bank Syariah Mega Indonesia, and Bank Panin Syariah. Then, there were four sharia commercial banks in quadrant two, namely Bank Syariah Bukopin, BCA Syariah, Maybank Syariah, and BTPN Syariah. There was one sharia commercial bank in quadrant 1, namely Bank Muamalat. Using a matrix financial strategy, Islamic commercial banks can develop strategies that lead to the effectiveness of investment decisions and financing decisions. Keywords : EVA, matrix financial strategy, ROIC, WACC
INDEKS PENGUNGKAPAN PELAPORAN KEUANGAN BERBASIS WEB PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BEI Nisa, Nur Fadilatun; Probowulan, Diyah; Zulkarnaeni, Achmad Syahfrudin
Jurnal Mahasiswa Entrepreneurship (JME) Vol 2 No 2 (2023): FEBRUARI 2023
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.082 KB) | DOI: 10.36841/jme.v2i2.2874

Abstract

This study aims to measure the disclosure of reports on the company's financial website for basic and chemical subsector companies listed on the IDX. IFR (Internet Financial Reporting) is an alternative media that deals directly between investors and companies more efficiently and effectively. Internet Financial Reporting (IFR) is classified as Voluntary Disclosure, because its purpose is to be able to provide additional information to improve the quality of reporting. The samples used in this study were 85 basic and chemical subsector companies that disclosed their financial reports on the IDX. This study was designed using descriptive analysis, with content analysis. By hiding the components of financial disclosure on each of the basic chemical and industrial websites that are the research samples. Based on the results of the analysis that has been carried out, it shows that there are still many companies in the basic and chemicals subsectors that have not properly implemented Internet Financial Reporting, assessing 46 scores. companies whose IRI is above average and 39 companies whose IRI scores are below average so that there are still many companies that get an index score below the average on their financial statements.