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ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PERUSAHAAN BUKALAPAK TAHUN 2020-2023 Fitriani, Rahma; Manda, Gusganda Suria
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1245

Abstract

The purpose of this study was to determine the financial performance of PT Bukalapak.com Tbk in terms of financial ratio analysis. This type of research is descriptive quantitative. The type of data used is the company's annual financial report data for 2020-2023. The secondary data source is the Financial Statements of PT Bukalapak.com Tbk for 2020-2023 from https://www/idx.co.id. The population and sample of this study are the company's financial statements at PT Bukalapak.com Tbk for 2020-2023. By using a horizontal analysis method of financial analysis, which includes liquidity ratios, leverage ratios and profitability ratios. The results showed that PT Bukalapak.com Tbk based on financial ratios, researchers can find out that the leverage ratio produces good performance, while the liquidity and profitability ratios show poor performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI RISIKO INVESTASI SAHAM PADA GENERASI Z DI INDONESIA Ika Lista Fadila; Fatimah Nasywa Azhar; Dea Amelia Putri; Gusganda Suria Manda
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.993

Abstract

This study aims to analyze the factors influencing the risk perception of stock investments among Generation Z in Indonesia. The research method used is quantitative, employing a survey approach through questionnaires. The analytical technique applied is multiple linear regression. The results of the study indicate that financial literacy, investment experience, and social influence significantly impact risk perception. These findings have important implications for financial education providers and capital market institutions.
Analisis Dampak Pembangunan Kelas Kontainer terhadap Citra Institusi Universitas Singaperbangsa Karawang Utami, Sri Setiawati; Fauziyah, Syifa; Zahra, Vanissa Fatimatul; Tursina, Zenit; Desviana, Alyssa; Manda, Gusganda Suria
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 6 No. 3 (2025): Jurnal Bisnis, Manajemen dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v6i3.2792

Abstract

Public attention and responses have emerged due to the placement of container classrooms at Singaperbangsa Karawang University (UNSIKA), particularly regarding the level of comfort and quality of educational facilities provided. Students, lecturers, and the general public have varying perspectives regarding the Rp6.4 billion fund, which has the potential to damage the institution's reputation. This study aims to analyze how stakeholders' views on UNSIKA's image are affected by the placement of container classrooms. The method employed is quantitative, conducted through a survey by distributing questionnaires to 204 respondents from the academic community and the general public. Data analysis was carried out using descriptive statistics, Pearson correlation testing, and simple linear regression. The findings indicate a significant and positive relationship between the construction of container classrooms and the institution's image, with a correlation coefficient value of 0.763 and a significance level of 0.000 (<0.05). The regression equation Y = 7.316 + 0.814X indicates that perceptions of the construction of container classrooms make a significant contribution to improving the institution's image. The R-squared value of 0.581 indicates that 58.1% of the changes in the image of the institution can be explained by the variable of constructing container classrooms. This study concludes that the construction of container classes has a significant impact on the formation of institutional image and can be a positive strategy if balanced with improving the quality and public communication.
PENGARUH KEPEMILIKAN ASING, LEVERAGE, DAN KEBIJAKAN DIVIDEN TERHADAP KINERJA KEUANGAN Alfathan, Alfiyan Yudha; Manda, Gusganda Suria
Journal of Economic, Business and Engineering (JEBE) Vol 6 No 2 (2025): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v6i2.9108

Abstract

Tujuan penelitian ialah guna menyelidiki dan mengkaji dampak dari kepemilikan asing, leverage, dan kebijakan dividen terhadap kinerja keuangan sebagai representasi ROA (Return on Asset). Objek pada yang diteliti lebih berfokus pada perusahaan-perusahaan manufaktur yang beroperasi dalam subsektor food and beverages yang sudah terdaftar di Bursa Efek Indonesia (BEI) selama rentang waktu 2020–2022. Pada tahun 2020, ada total 28 perusahaan manufaktur yang beroperasi dalam subsektor food and beverages dan terdaftar di Bursa Efek Indonesia (BEI), dan setelah diseleksi sesuai kriteria, sebanyak 12 perusahaan menjadi sampel penelitian. Penelitian ini memakai pendekatan kuantitatif dengan analisis regresi linier berganda melalui dukungan SPSS 27.0. Hasil yang didapatkan secara parsial, leverage dan kebijakan dividen berpengaruh negatif dan signifikan terhadap kinerja keuangan. Namun, berbeda halnya dengan hasil variabel kepemilikan asing secara parsial berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan. Hasil yang didapatkan secara simultan, kepemilikan asing, leverage, dan kebijakan dividen memiliki pengaruh signifikan terhadap kinerja keuangan. Temuan ini mengimplikasikan bahwa perusahaan harus memperhatikan pengelolaan utang (leverage) dan kebijakan dividen untuk meningkatkan kinerja keuangan mereka. Sementara itu, tidak berpengaruhnya kepemilikan asing menandakan bahwa kehadiran investor asing belum tentu menjadi indikator utama dalam peningkatan kinerja keuangan perusahaan. Berdasarkan kesimpulan yang diperoleh, peneliti menyarankan untuk mempertimbangkan variabel independen lain yang mungkin juga berdampak terhadap kinerja keuangan perusahaan sebagai studi di masa depan.
PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, UKURAN PERUSAHAAN, DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN Manurung, Alvito Vilbert; Manda, Gusganda Suria
Journal of Economic, Business and Engineering (JEBE) Vol 6 No 2 (2025): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v6i2.9113

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kepemilikan institusional, leverage, ukuran perusahaan, dan dewan direksi terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan perusahaan manufaktur subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Metode purposive sampling digunakan untuk memperoleh 8 perusahaan sebagai sampel. Analisis data dilakukan dengan regresi linier berganda menggunakan software SPSS versi 25.0, didahului oleh uji asumsi klasik. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh negatif terhadap kinerja keuangan, sedangkan ukuran perusahaan berpengaruh positif. Sementara itu, leverage dan dewan direksi tidak memiliki pengaruh signifikan terhadap kinerja keuangan.
Analisis Risiko Keuangan pada PT Telkom Indonesia Tbk pada Periode 2021-2024 Febrianti, Feby; Purba, Friska Natalia; Herlina, Dina; Manda, Gusganda Suria
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1177

Abstract

Massive digital transformation requires PT Telkom Indonesia Tbk to undertake structural reorganization and diversification of services, especially into the digital sector. While these strategies are necessary to maintain competitiveness, these changes have the consequence of increasing exposure to financial risks, such as liquidity, credit and market risks. This study aims to analyze Telkom's financial risk profile over the 2021-2024 period and assess the effectiveness of the mitigation strategies implemented. Using a descriptive qualitative approach based on literature study and financial statement analysis, this research highlights significant fluctuations in profitability indicators such as EPS and EBIT. Degree of Financial Leverage values that vary between 0.92 to 1.50 reflect the high sensitivity of performance to changes in operating profit, while liquidity ratios such as current ratio and cash ratio show a downward trend in the last three years. Telkom's capital structure also shows moderate dependence on debt, as reflected in the DER and DAR ratios. The results show that although Telkom is on the path of digital transformation, the company still faces challenges in maintaining short-term financial stability and long-term solvency. Therefore, strengthening risk management and operational cost efficiency are key to the sustainability of the business strategy going forward.
Analisis Risiko Keuangan pada PT Telkom Indonesia Tbk pada Periode 2021-2024 Febrianti, Feby; Purba, Friska Natalia; Herlina, Dina; Manda, Gusganda Suria
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1177

Abstract

Massive digital transformation requires PT Telkom Indonesia Tbk to undertake structural reorganization and diversification of services, especially into the digital sector. While these strategies are necessary to maintain competitiveness, these changes have the consequence of increasing exposure to financial risks, such as liquidity, credit and market risks. This study aims to analyze Telkom's financial risk profile over the 2021-2024 period and assess the effectiveness of the mitigation strategies implemented. Using a descriptive qualitative approach based on literature study and financial statement analysis, this research highlights significant fluctuations in profitability indicators such as EPS and EBIT. Degree of Financial Leverage values that vary between 0.92 to 1.50 reflect the high sensitivity of performance to changes in operating profit, while liquidity ratios such as current ratio and cash ratio show a downward trend in the last three years. Telkom's capital structure also shows moderate dependence on debt, as reflected in the DER and DAR ratios. The results show that although Telkom is on the path of digital transformation, the company still faces challenges in maintaining short-term financial stability and long-term solvency. Therefore, strengthening risk management and operational cost efficiency are key to the sustainability of the business strategy going forward.
A Literature Review On Indonesian Banking Architecture (IBA) Sutardi, Fitrah Diraya; Yuniar, Awaliyah Fadya; Sidik, Nur Halimah; Riyandi, Riyandi; Lastari, Devi Suci; Sitinjak, Moses Aprildo Jerico; Manda, Gusganda Suria
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 8.B (2025): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Indonesian Banking Architecture (IBA) is a strategic policy launched by Bank Indonesia in 2004 to build a healthy, efficient, and resilient national banking system in the face of global economic dynamics. Over the past two decades, IBA has been a guideline for transforming Indonesia's banking sector. The program is designed to strengthen the national banking structure through policies, including banking consolidation, capital consolidation, technological infrastructure development, and improved governance and risk management. As a result of this policy, the quantity of banks in Indonesia has decreased, which is in line with the strengthening of capital quality, thus creating a more solid and integrated banking system. This article explores the benefits of IBA’s implementation for the banking industry in the last two decades. This study utilizes secondary data from related academic research.
Cooperatives Research Trends in Indonesia: A Systematic Literature Review Hari Sulistiyo; Nugraha Nugraha; Nanu Hasanuh; Sri Suartini; Gusganda Suria Manda; Solihin Sidik; Lukita, Carolyn
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4858

Abstract

ABSTRACT This research aims to explore the concept of structure and evolution of literature related to research trends on the topic of cooperatives in Indonesia. This research uses systematic literature observation (SLR) which focuses on findings from various studies that have been published in SINTA indexed scientific journals in Indonesia. Based on predetermined criteria, we used and analyzed 106 articles from 2021 to 2024. The decline in the number of articles about cooperatives over the last four years indicates a shift in focus or interest among researchers, thus indicating the need to re-raise the importance of cooperatives in economic and social development in Indonesia. The results of this study indicted that Regression analysis dominated quantitative research with 26 studies, followed by descriptive analysis with 10 studies. Descriptive analysis was also prominent in qualitative research with 31 studies. System analysis was applied to 3 quantitative studies and 4 qualitative studies, while the research desk was dominant in qualitative research with 11 studies. Other types of analysis used in quantitative research include AHP (1), BSC (1), data mining (1), panel data (2), gross up method (1), PATH (2), SEM (4), and case study (1). Cooperatives play an important role in the economy through human resource development, financial literacy, and the adoption of digital technology, as well as offering alternatives to sharia finance that are in line with Islamic principles. In the social aspect, cooperatives empower vulnerable groups, support entrepreneurship, and provide social assistance, increasing social stability and alleviating poverty. From the results of this research, it is recommended to researchers that to reverse the downward trend in research, strategic steps such as seminars, financial incentives, and institutional cooperation can be taken to generate interest in research on cooperatives.
Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan Pada Perusahaan Konvensional Perbankan Yang Berada di Indonesia Siska Yulianti; Savira Azahra Ridwan; Gusganda Suria Manda
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10170

Abstract

Artikel ini mengkaji bagaimana manajemen risiko memengaruhi hasil keuangan perusahaan perbankan tradisional yang terdaftar di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk memahami dampak praktik manajemen risiko terhadap metrik kinerja keuangan, termasuk Return on Assets (ROA), Non-Performing Loans (NPL), dan Net Interest Margin (NIM). Berdasarkan tinjauan literatur yang ada dan analisis data, ditetapkan bahwa praktik manajemen risiko yang kuat dapat meningkatkan stabilitas dan profitabilitas bank sekaligus menurunkan risiko kerugian finansial. Hasil ini menyoroti perlunya pendekatan manajemen risiko yang kohesif untuk mengatasi tantangan yang dihadirkan oleh sektor perbankan yang sedang berkembang. Selain itu, artikel ini menawarkan rekomendasi strategis bagi lembaga keuangan yang bertujuan untuk meningkatkan keterampilan manajemen risiko mereka dan meningkatkan transparansi untuk mendorong peningkatan kinerja di masa mendatang.
Co-Authors A, Muhamad Yakub A, Nabilla Puteri Adhaliah Pratiwi Agi Pranata Muslim Alfathan, Alfiyan Yudha Alifia Nur Haristi Alvito Auliansyah Amalia, Luthfi Thoriq Ameliani, Julia Andreas Riyanto Angga Sanita Putra Anggit Hesti Sutomo Anggraeni, Pina Anggraini, Alvira ANWAR MUSADAD Aprilia Nur Azizah Apriyani, Mishael Apriyanti, Ariska Aries Suharso Arif Rakhman Ariq Farhan Widiyanto Arista, Vera Monika Ayu Ariyani, Risma Artika Putri Aulia Aulia, Edis Rama Auliana, Murni Azizah Fauziyah Azzahra Hani Putri banurea, saydan nikodemus Bintang Adria, Muhammad Carina Fitri Chaerur Rozikin Chudjuarjeen, Saichol Darissa Aprilia Dea Amelia Putri Dela Mariana Denisa Rizky Sukrianingrum Desnita Puspitasari Desviana, Alyssa Devi Suci Lastari Dhia Fahty Sa&#039;diyyah Dian Hakip Nurdiansyah Dian Hakip Nurdiansyah Dinda Naza Febriani Dini Nurfadilah Disman Disman Diza Fahlevi Edah Komalasari Ega Fajrianti Nur Eka Prasetyo, Kevin Eko Leonardo Sumbayak Elin, Elin Elsa Hastuti Sudiman Elsa Thyovani Eriska . Erwin Nugroho Fadillah, Nurhikmah Fajar Japar Sodik Fatimah Nasywa Azhar Febrianti, Feby Fikri Hakim Ermar Galuh Pramesti Irawan Ghani, Erlane K H, Lusy Hari Sulistiyo Heikal M. Zakaria Herdiansyah, Ary Dwi Putra Herlina, Dina Hijayanti, Siti Nurul Husnina, Najla Nurul Ida Ayu Putu Sri Widnyani Ika Lista Fadila Ila Komalasari Ilham, Arifin Indri Fitriyanti Irani, Anggita Dewi Irvan Yoga Pardistya Ismiani Aulia Isnani Maryamah Isra Mira NIta Ivan Krisna Aji James Marshall Sitinjak Jannah, Elvi Nikmatul Jati, Lintang Permata K, Ade Putri Khairunnisa, Hanny Novita Khoirunnisa, Afina Kiki Fatmala Komalasari, Edah Krisma Aprilita Yuniar Kusuma, Annisya Eka Putri Lastari, Devi Suci Lestari, Anisa Lidia Noer Khoeriah Lintang Duta Bramantya Liya Megawati Lukita, Carolyn Lydia Octaviani Mansyur, Maulana Manurung, Alvito Vilbert Marsha Caesarani Mayasari Mayasari Mega Rizki Amaliah Meilaningrum, Annisa Melia Trie Utami Meti Nopita Mubarok, Anwar Husni Muhamad Abdul Ishaq Muhamad Ibnu Mubarok Muhammad Dava Natawira Muthia Berliana MW Zarkasyi N, Karmelita Nagari, Monica Suprajaya Duta Nanu Hasanuh Narulita, Alyana Nella Aprilia Neneng Uswatun Hasanah Neni Nur&#039;aeni Nestiti, Intan Liani Nia Anggraina Zen Ningrum, Rosi Setia Ningsih, Ratna Nopiana, Medi Novi Budi Setiyanti Novia Dini Novita Rosnawati Nugraha Nugraha Nugraha, Nita Nur'asih Nur Rantika Octavia Nurasyikin, Nurasyikin Nurfitriani, Nabilah Nurrosadi, Mega Berliana Nurwihda Jahrotunnupus Oktaviani, Alia Olivia Luthfiah Mufida P, Risma Yulia Paisal Muhamad Fikri Pauline Cielo Pratiwi, andhika indah Prayoga, Arvian Purba, Friska Natalia Purwanti, Tanti Ragil Noviantika Silitonga Rahma Fitriani Rahma, Amelia Raja Malau, Mian Sahala Ratih Kusumawati Ratna Ningsih Rengganis, Sekar Putri Riestiana, Rofrilia Rina Maria Hendriyani Riska Oktaperina Riyandi Riyandi Rizka Ardiana Gunawan S, Devi S, Jose Aldo S, Salsa Nur Safitri, Shelly Salma Melisa Dewi Salma Mellisa Dewi Sandrina Amadya Sari, Chairunisa Arunilam Sauzan, Alya Rizky Savira Azahra Ridwan Sayid Aulia Taslim Sesaria, Yulia Sharon Purba , Nico Shella Putri Yulistiani Shilvi Maljeti Siahaan Trinita Tiodora Mardalena Siahaan, Ruth Sephia Hasianna Sidik, Aliya Tasya Tasya Sidik, Nur Halimah Sihombing, Putra Harapan immanuel Siska Yulianti Siti Ahsani Taqwim Siti Humayah Siti Nurhadyanti Sitinjak, Moses Aprildo Jerico Slamet, Nabillah Santi Dewi Lestari Solihah, Deva Pusa Solihin Sidik Sri Suartini Sri Wellis Anggraeni Suci Cicih Catur Setiyani Suhono Suhono, Suhono Suhono, Suhono Sukrianingrum, Denisa Rizky Suryana, Iwan Suryanto Sosrowidigdo Sutardi, Fitrah Diraya Syarafi, Dwi Tio Syifa Fauziyah, Syifa Tirey Widya Pamungkas Tito Cayadi Luthfan Tri Sulistiawati Tursina, Zenit Utami, Sri Setiawati Vera Monika Ayu Arista W, Okky Widya Puspita Sari Wildan Hidayatullah Wirandana, Okky Wiwin Wulandari Wulandari, Wiwin Yulia Sesaria Yuliarti, Almira Dwi Yuniar, Awaliyah Fadya Zahra, Firlia Adnina Zahra, Vanissa Fatimatul