Claim Missing Document
Check
Articles

Found 37 Documents
Search

Analisis Tipe Kompetisi, Dinamika Kestabilan Dan Peramalan Perolehan Laba Bersih Lembaga Keuangan Bank Sri Wahyuni Jamal; Suparno Suparno; Fenty Fauziah; Marsha Anindita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.7912

Abstract

Competition in the business world is something that cannot be avoided, for example competition in the banking sector. In this sector, competition has the potential to encourage the business world to be more competitive, and also improve the efficiency and health of banks. The aim of this research is to analyze the competition that occurs between bank BNI and Mandiri using the Lotka-Volterra competition model approach. The results of this research indicate that the type of competition between bank BNI and Mandiri is the predatory-prey, where BNI acts as a prey, while Mandiri acts as a predator. In addition, the results of future net income forecasting show that BNI's net income tends to decline over the next ten years, and after that it will be stable. On the other hand, Mandiri's net income will increase over the next three years, with maximum net income obtained in 2025, and after that it will be stable. Therefore, both of them must adopt a policy to overcome net income which is likely to experience stagnation in the future. Keywords: bank, competition, Lotka-Volterra, net income, predatory, stable
PENGARUH KONTRIBUSI PAJAK RESTORAN DAN PAJAK HOTEL TERHADAP EFEKTIVITAS PENDAPATAN ASLI DAERAH KOTA SAMARINDA Awahda Dzahwa Kurnia Syafitri; Fenty Fauziah; Rahman Anshari
JURNAL RISET PEMBANGUNAN Vol 6, No 2 (2024)
Publisher : BADAN PENELITIAN DAN PENGEMBANGAN DAERAH PROVINSI KALIMANTAN TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36087/jrp.v6i2.163

Abstract

Dalam bentuk terselenggarakannya otonomi daerah Kota Samarinda mampu membuktikan kemandiriannya sebagai salah satu kota dengan realisasi Pendapatan Asli Daerah tertinggi di tahun 2022, yang dimana di tahun 2020 sempat terjadi pandemi Covid yang menyebabkan realisasi dari pendapatan asli daerah yang turun diakibatkan oleh kontribusi dari pajak restoran dan pajak hotel yang juga mengalami penurunan. Yang tercatat sejak tahun 2016 hingga 2019 kontribusi pajak restoran maupun pajak hotel cenderung mengalami kenaikan, namun terjadi penurunan di tahun 2020, dan Kembali pulih dengan penerimaan yang terus meningkat sejak 2021 hingga 2022, meskipun melalui perhitungan kontribusi didapati kriteria kurang berkontribusi, pajak restoran maupun pajak hotel berpengaruh terhadap efektivitas pendapatan asli daerah Kota Samarinda. Adapun data yang digunakan untuk dilakukan analisis merupakan data realisasi tahun 2016-2022, dengan alat analisis SPSS 22, dengan metode analisis data uji asumsi klasik, analisis regresi linear berganda, dan pengujian hipotesis. Hasil uji t menyatakan bahwa secara parsial kontribusi pajak restoran berpengaruh positif signifikan terhadap efektivitas pendapatan asli daerah Kota Samarinda dan pajak hotel berpengaruh negatif signifikan terhadap efektivitas pendapatan asli daerah Kota Samarinda, dan hasil uji f menyatakan bahwa kontribusi pajak restoran dan pajak hotel berpengaruh terhadap efektivitas pendapatan asli daerah Kota Samarinda, dengan kontribusi sebesar 83,4%, dan 16,4% dijelaskan oleh variabel lain.
Competition Dynamics of Market Share for Assets in the Banking Industry Using the Lotka-Volterra Model Approach Sri Wahyuni Jamal; Suparno Suparno; Umi Kartini Rashid; Fenty Fauziah
ETIKONOMI Vol 23, No 2 (2024)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v23i2.32226

Abstract

Research Originality: Competition in the banking sector is unavoidable.  Such competition is present among state-owned banks in Indonesia. In contrast to the previous studies that did not include the competition type and its stability, this study includes the competition type and its stability in the estimation.Research Objectives: This study aims to discover the competition type and its stability, and to forecast the market share among the four state-owned banks.Research Methods: Using market share data of assets published annually by each of the banks from 2010 to 2023, the study employs the Lotka-Volterra model approach to analyze the competition type and its stability that occur among the four state-owned banks.Empirical Results: The study discovers that the competition types of the four state-owned banks vary. There have been three competition types among the four state-owned banks: mutualism, predator-prey and pure competition. Besides, the stability property of the four state-owned banks tended to be unstable. By looking at the gains of market share for assets, only Mandiri’s market share gains will increase in the 2024-2028 period. As a result, the total market share gains for the four state-owned banks declined sequentially.Implications:This research holds significance for four state-owned banks in Indonesia as it provides valuable insights into considering the three competition types (mutualism, pure competition and predator-prey) as the primary key to achieving a significant market share value.JEL Classification: C61, D41, E17, G21How to Cite:Jamal, S. W., Suparno., Rashid, U. K., & Fauziah, F. (2024). Competition Dynamics of Market Share for Assets in the Banking Industry Using the Lotka-Volterra Model Approach. Etikonomi, 23(2), 299 – 316. https://doi.org/10.15408/etk.v23i2.32226 
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Konsumtif (Studi Kasus Pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara) Ade Gunawan; Wicha Fradya; Fenty Fauziah
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6277

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Literasi Keuangan terhadap Perilaku Konsumtif pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara.Untuk mengetahui pengaruh Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Untuk mengetahui pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil penelitian ini menyimpulkan bahwa secara parsial ada pengaruh yang signifikan variabel Gaya Hidup terhadap terhadap Perilaku Konsumtif pada Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil penelitian ini menyimpulkan bahwa secara simultan dan signifikan terdapat pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sumatera Utara. Hasil perhitungan regresi dapat diketahui bahwa koefisien determinasi ( R square) yang diperoleh sebesar 0,405, hasil ini memiliki arti bahwa 40,5% variabel Perilaku Konsumtif dapat dijelaskan oleh variabel Literasi Keuangan dan Gaya Hidup. sedangkan sisanya sebesar 59,5% diterangkan oleh variabel lain yang tidak diteliti.
Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Struktur Modal pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Siti Hajar Yanti; Mursidah Nurfadillah; Fenty Fauziah
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.12671

Abstract

This research was conducted with the aim of determining the effect of Profitability and Sales Growth on Capital Structure in Mining Companies listed on the Indonesia Stock Exchange. This research covers 41 mining companies listed on the Indonesian stock exchange and which have published consecutive annual financial reports from 2020 to 2022. This research uses non-probability sampling techniques. This research uses quantitative methods and research data is analyses using hypothetical statistical techniques with the help of the SPSS 27 for Windows program. The F test results show that profitability and sales growth simultaneously influence capital structure with an R2 value of 26%. The t test results show that the profitability variable affects capital structure, while the sales growth variable does not have a partially significant effect on capital structure.
Macroeconomic Impact On Indonesia's Economic Growth Nur Zatil Fadilah; Fenty Fauziah; Yulia Tri Kusumawati
Cakrawala Repositori IMWI Vol. 6 No. 5 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i5.494

Abstract

This study aims to determine the effect of inflation and the rupiah exchange rate on Indonesia's economic growth. This study used a type of quantitative research. The collection of data and information obtained in this study uses secondary data published through the Central Bureau of Statistics, Bank Indonesia, Journal articles and other related research. The data period used is Indonesian data for 2018-2022 in the form of quarters (time series). The data analysis technique used in this study is to use multiple regression models with times series data using Econometric Views Software (Eviews). The results show that inflation partially has a significant effect on economic growth and the exchange rate has no significant effect on economic growth. Simultaneously, inflation and exchange rates have no significant effect on economic growth.
Strategic Credit Policy Adjustments During Economic Shocks: Lessons From Indonesia’s Manufacturing Sector Fauziah, Fenty; Siti Rosa Lismawati; Nur Hanisfatin Rushami Zien
Jurnal Aplikasi Bisnis dan Manajemen Vol. 11 No. 3 (2025): JABM Vol. 11 No. 3, September 2025
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.11.3.894

Abstract

Background: Receivables management is a critical component of working capital strategy, particularly during periods of economic disruption. The COVID-19 pandemic posed liquidity challenges for manufacturing firms, testing the balance between RTO, ACP, and profitability.Purpose: This study investigates the effects of Receivables Turnover (RTO) and Average Collection Period (ACP) on the profitability of manufacturing firms in Indonesia, measured by Return on Assets (ROA), during the COVID-19 crisis and post-pandemic recovery.Design/methodology/approach: Using panel data from 167 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, this research applies panel data regression to analyze the relationship between receivables indicators and firm profitability.Findings/Results: The analysis shows that higher RTO is positively associated with ROA, indicating enhanced profitability through efficient cash recovery. Conversely, longer ACP negatively impacts ROA. However, in 2020, firms strategically extended ACP to support customer relationships, which, while reducing short-term returns, improved performance in the recovery years.Conclusion: Credit policies serve a dual function: enhancing liquidity and fostering customer retention. Flexible receivables strategies can buffer firms during crises and position them for post-crisis resilience.Originality/value (State of the art): This study offers timely insights into how receivables management can be leveraged as a strategic response to economic shocks in emerging markets. Keywords: profitability, receivables turnover, average collection period, credit policy, economic shocks