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All Journal Jurnal Akuntansi Indonesia Journal of Business Management and Economic Development Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran
HARITSAR, YOSAR
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Influence of Green Banking and Financial Performance Implementation to Profitability Levels in Conventional Banking Financial Companies Listed On the Indonesian Stock Exchange Period 2020 Friyanto, Friyanto; Haritsar, Yosar
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.499

Abstract

The Interesting talks in the company in Indonesia is about social and environmental issues. This event corresponds to the publication of Presidential Regulation No. 92 of 2020 pertaining to the Ministry of Environment and Forestry. As a result, having complete and accurate environmental information will lead to better environmental performance. In this situation, financial services firms such as banks can help to realize a green environment by channeling financing to environmentally friendly and sustainable businesses. The purpose of this study was to analyze the effect of Green Banking and Financial Performance on the Level of Profitability in Conventional Bank Sector Financial Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 term. For a total sample of 21 enterprises, this study used the purposive sampling method and secondary data in the form of financial statements. SPSS 24.0 was used to analyze the data using the multiple linear regression analysis approach. The findings revealed that Green Accounting has a marginally (Test t) insignificant influence on Return On Asset (ROA). Return On Asset (ROA) is influenced by Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), BOPO, and Loan to Deposit Asset Ratio (LDR).
RASIO KEUANGAN MODEL ALTMAN Z”-SCORE PENGARUHNYA TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 VICTORIA, NAEMA; FRIYANTO; HARITSAR, YOSAR
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.78

Abstract

The purpose of this study was to determine and analyze the ratio of Working Capital to Total Asset (WCTA), Retained Earnings to Total Asset (RETA), Earning Before Interest and Taxes to Total Asset (EBITTA), and Book Value of Equity to Book Value of Total Debt (BVEBVTD) partially and simultaneously affect Financial Distress in telecommunication sub-sector companies listed on the IDX 2018-2022 period. This study uses descriptive quantitative methods using secondary data from financial statements for five years. The population of this study were all telecommunications sub-sector companies in Indonesia as many as 21 companies with sample withdrawal using purposive sampling method and 16 companies were taken during 2018-2022. The data analysis method used in this research is multiple linear regression analysis using the help of Ms. Excel and SPSS software version 26. The results showed that (1) WCTA has a partial effect on Financial Distress with the results of a significant partial effect (t test) (p=0.000 <0.05). (2) RETA has a partial effect on Financial Distress with significant partial effect results (t test) (p=0.000 <0.05). (3) EBITTA has a partial effect on Financial Distress with the results of a significant partial effect (t test) (p=0.025 <0.05). (4) BVEBVTD has no effect on Financial Distress with the results of a significant partial effect (t test) (p=0.891> 0.05). (5) Simultaneously, WCTA, RETA, EBITTA, BVEBVTD simultaneously affect Financial Distress with the results of simultaneous influence (F test) significant (p=0.000 <0.05).
Pengaruh Financial Distress dan Profitabilitas terhadap Accounting Prudence pada Perusahaan Subsektor Konstruksi Bangunan Frianto, Frianto; Haritsar, Yosar; Rosediana, Ranny
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.192 - 206

Abstract

Abstract Financial reports reflect the company's performance. The information contained in it is used by interested parties as a basis for decision making. Accounting principles require that losses be recorded as quickly as possible, while profits only when realized. This research aims to understand the influence of financial distres and profitabilty on the principle of prudent accounting. The population of this study is all construction subsector companies listed on the Indonesia Stock Exchange from 2019 to 2022. Data was collected from company financial reports taken from the official website of the Indonesia Stock Exchange. The research method used was quantitative, with purposive sampling selecting 15 companies from 25 companies that existed during that period. Multiple linear regression analysis was carried out using SPSS version 25 with a significance level of 5%. The research results show that partialy, financial distres has a positive but not significant efect on prudent acounting. Meanwhile, profitability has a negative and significant efect on acounting prudence. Simultaneously, financial distress and profitability have a significant influence on accounting prudent.Keywords: accounting prudence, financial distress, profitability AbstrakLaporan keuangan mencerminkan performa perusahaan. Informasi di dalamnya digunakan oleh pihak-pihak berkepentingan sebagai dasar pengambilan keputusan. Prinsip akuntansi mewajibkan kerugian dicatat secepat mungkin, sementara keuntungan hanya saat direalisasikan. Penelitian ini bertujuan untuk memahami pengaruh financial distress dan profitabilitas terhadap prinsip kehati-hatian akuntansi. Populasi studi ini adalah semua perusahaan subsektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2022. Data dikumpulkan dari laporan keuangan perusahaan yang diambil dari situs resmi Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah kuantitatif, dengan pengambilan sampel purposif yang memilih 15 perusahaan dari 25 perusahaan yang ada selama periode tersebut. Analisis regresi linier berganda dilakukan menggunakan SPSS versi 25 dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa secara parsial, financial distress berpengaruh positif tetapi tidak signifikan terhadap kehati-hatian akuntansi. Sementara itu, profitabilitas berpengaruh negatif dan signifikan terhadap kehati-hatian akuntansi. Secara simultan, financial distress dan profitabilitas memiliki pengaruh signifikan terhadap kehati-hatian akuntansi.Keywords: kehati-hatian akuntansi, kesulitan keuangan, profitabilitas
The Relationship Between Business Strategy Formulation and Financial Rasios in Assessing the Performance of PT Vale Indonesia Tbk Borahima, Bahrun; Haritsar, Yosar; Saifuddin, Saifuddin; Hario, Raden
Jurnal Ad'ministrare: Jurnal Pemikirian Ilmiah dan Pendidikan Administrasi Perkantoran Volume 12, Issue 1, 2025
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71309/administrare.v12i1.8668

Abstract

In order to evaluate PT Vale Indonesia Tbk's performance as a major player in the mining industry, this study attempts to unearth new data and explore significant aspects of the relationship between financial ratios and business strategy development. This study uses a quantitative descriptive methodology to conduct a case study on PT Vale Indonesia Tbk. Describe and assess the financial reports for 2020–2023 that are accessible on the Indonesian Stock Exchange. A company's success is largely determined by how well its financial implementation discipline and strategic planning work. These initiatives have a positive impact on key financial ratios through enhanced operational efficiency, increased liquidity, and increased profitability. The company's low debt-to-equity ratio is increasingly indicative of its excellent financial management and resilience. Additionally, PT Vale Indonesia Tbk has made governance, society, and the environment its top strategic priorities. This study is unique in that it examines the creation of sustainable business plans and the performance of PT Vale Indonesia Tbk during the national nickel downstream initiative using financial ratios. PT Vale ensures regulatory compliance while fostering innovation in ethical mining. Additionally, the strategic focus of PT Vale Indonesia Tbk is on ESG (Environmental, Social, and Governance)-based plans for the mining industry.
Co-Authors Borahima, Bahrun Frianto, Frianto FRIYANTO Friyanto, Friyanto Hario, Raden Rosediana, Ranny Saifuddin Saifuddin VICTORIA, NAEMA