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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen Cakrawala : Jurnal Humaniora Bina Sarana Informatika Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) EVOLUSI : Jurnal Sains dan Manajemen Dynamic Management Journal Jurnal Administrasi Bisnis (J-Adbis)
Syukron Sazly
Universitas Bina Sarana Informatika
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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KOMPARASI KINERJA KEUANGAN PERTAMINA DENGAN BRITISH PETROLEUM, ROYAL DUTCH SHELL DAN EXXON MOBIL DI TENGAH TURBULENSI HARGA MINYAK DUNIA syukron Sazly; Herudini Subariyanti; Joko Ariawan; Aliffah Kusumaningrum; Andri Rizko Yulianto; Warsono Warsono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1024

Abstract

Tahun ini PT Pertamina (Persero) kembali muncul sebagai satu-satunya perusahaan Indonesia yang masuk dalam daftar Fortune Global 500. PT. Pertamina berhasil meningkatkan peringkatnya dari posisi 287 pada tahun lalu menjadi posisi 223 pada tahun ini. Sementara beberapa perusahaan minyak global dinilai berkinerja lebih baik sehingga berada pada posisi jauh di atas Pertamina yaitu, BP pada peringkat 18, Royal Dutch Shell di peringkat 19 dan Exxon Mobil di peringkat 23. Namun adalah tidak tepat jika menilai kinerja perusaan minyak tersebut hanya berdasarkan data dan situasi terakhir. Diperlukan data yang lebih panjang secara historis untuk menilai kinerja beberapa perusahaan tersebut secara lebih adil , juga tidak hanya melihat dari aspek profitabilitas saja tetapi juga aspek yang lain seperti likuiditas, solvabilitas dan produktifitas perusahaan tersebut. Penelitian ini bertujuan untuk melakukan perbandingan kinerja keuangan dari ke empat perusahaan minyak tersebut berdasarkan data pada tahun 2017-2021. Jenis penelitian ini adalah deskriptif kuantitatif,menggunakan tehnik pengambilan sampel purposive sampling dengan beberapa pertimbangan tertentu. Sampel yang digunakan adalah kinerja keuangan tahun 2017-2021 sebanyak 24 sampel. Pengolahan data menggunakan SPSS 25, dengan uji Kruskall Wallis. Varibel yang dibandingkan adalah Rasio Likuditas ( Current Ratio /CR), Solvabilitas ( Debt-Equity Ratio /DER), Aktifitas (Total Asset Trurn Over /TATO), Profitabilitas ( Net Profit Margin/ NPM), Rasio Dupont ( Return On Investment / ROI) dan Return On Asset / ROE). Hasilnya menunjukkan bahwa terdapat perbedaan yang signifikan pada Rasio Likuiditas (CR), Rasio Solvabilitas (DER). Rasio Aktifitas (TATO) dan Rasio Dupont ( Return On Investment/ ROI) pada kinerja keuangan perusahaan antara Pertamina dengan British Petroleum, Royal Dutch Shell dan Exxon Mobil. Sementara untuk Rasio Profitabilitas (NPM) danRasio Dupont ( Return On Equity /ROE) tidak berbeda signifikan.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF PT. BANK SYARIAH INDONESIA AND PT. BANK MANDIRI (PERSERO) AS THE PARENT AND CONTROLLING SHAREHOLDERS OF THE COMPANY syukron sazly; Herudini Subariyanti; Andri Rizko Yulianto; Aliffah Kusumaningrum; Joko Ariawan; Dirgahayu Erri
Dynamic Management Journal Vol 7, No 3 (2023): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i3.8919

Abstract

The desire for a new business line to increase new income is one of the goals of conventional banks opening Islamic business units (UUS) or Islamic Commercial Banks (BUS). This goal will be achieved if the transfer of knowledge (marketing knowledge, technological knowledge and experience) and commitment to increasing resources (human resources, capital, infrastructure) from the parent company to the subsidiary companies goes well. In fact, the market share of Islamic banking is still very small compared to the conventional industry, only recorded at 7.09% and there is a large discrepancy in the performance of Islamic Business Units and Islamic Commercial Banks compared to the performance of their parent companies. The author is interested in conducting this research, with the consideration that Bank Syariah Indonesia (BSI) is the largest Islamic bank and Bank Mandiri as the holding company and controlling shareholder. The author wants to know how the performance comparison of both. Supposedly if shareholder commitment is high to its subsidiaries, then total assets, equity, net income and financial performance ratios in this case CAR, NPL, NIM, ROA, BOPO and LDR are not much different. The sample data is the financial performance of BSI and Bank Mandiri as of Quarter I 2021 to Quarter IV 2022. The columnogorov-smirnov test is used to test data normality and independent sample t-test to test hypotheses, with the SPSS 25 program. As a result, there is no simultaneous significant differences between BSI and Bank Mandiri in CAR, NPL, NIM, ROA, BOPO and LDR or all financial performance indicators, but partially there are significant differences for all of these financial performance indicators
COMPARATIVE ANALYSIS OF THE EFFECT OF BANK FINANCIAL PERFORMANCE ON PROFIT EARNING RATES AT PT. BANK SYARIAH INDONESIA, Tbk AND PT. BANK CIMB NIAGA, Tbk Syukron Sazly; Seno Sudarmono Hadi; Hasta Herlan; Warsono Warsono; Diana Tambunan; Susanti Susanti
Dynamic Management Journal Vol 7, No 3 (2023): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i3.9011

Abstract

Currently, PT Bank Syariah Indonesia Tbk (BSI) has succeeded in becoming the 6th largest bank in Indonesia, passing PT Bank CIMB Niaga Tbk (BNGA), which is a conventional bank. Based on the financial reports up to the fourth quarter of 2022, Bank Syariah Indonesia posted a significant increase in assets from the previous Rp. 265.28 trillion to Rp. 305.72 trillion, which means it has overtaken CIMB Niaga., which recorded assets of Rp. 306.75 trillion until the quarter IV 2022. However, it turns out that Bank CIMB Niaga in the 1st quarter of 2023 has regained this position and is above the BSI, and this position is expected to change one after the other. This is interesting because it is related to BSI's vision of becoming a world-class Islamic bank, which will shift the position of conventional banks which have always been above Islamic banks. The purpose of this research is to compare the financial performance of the two banks to their level of profit (ROA). The sample data is the financial performance of BSI and Bank CIMB Niaga for the first quarter of 2021 to the first quarter of 2023. The data is taken from the first quarter of 2018 - the fourth quarter of 2021. Capital Adequency Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Operating Costs/Income (BOPO) and Loan to Deposit Ratio (LDR) are independent variables and the level of profit earned is represented by Return On Assets (ROA) as the dependent variable. The statistical test is the normality test, multicollinearity, Multiple Linear Regression , determinants, t test (t-test) and F test (F-test) with a significance of 0.05. The result is that simultaneously all financial performance indicators (CAR, NPL, NIM, BOPO, LDR) on BSI and Bank CIMB Niaga have a significant influence significant. However, partially, there is no significant effect of all the financial performance on the level of profit (ROA) of the two banks
STATE AND REGIONAL OWNED ENTERPRISES : HEAD TO HEAD FINANCIAL PERFORMANCE COMPARISON AT THE YEARS OF 2017-2021 Syukron Sazly; Aliffah Kusumaningrum; Hasta Herlan; Indra Prana; Intan Kusuma Dewi; Andri Rizko Yulianto
Dynamic Management Journal Vol 7, No 4 (2023): October
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i4.9949

Abstract

The performance of State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD) is currently the main hope regarding state revenues and one source of regional income, because BUMN and BUMD are national assets and regional assets which are very important as a source of funds for economic recovery. nationally, especially the Covid-19 pandemic that has just passed. The aim of this research is to determine the performance of BUMN compared to the performance of BUMD. Logically, the very large resources of BUMN compared to BUMD should make BUMN's performance better than BUMD and the results are expected to be very different. The data used is BUMN and BUMD financial performance data for five years, namely the 2017-2021 period. In this research, financial performance assessment uses financial ratio indicators, Current Ratio (CR), Debt To Equity Ratio (DER), Debt To Total Asset Ratio (DTA), Net Profit (NPM), Return On Assets (ROA) and Return On Equity (ROE) Test the hypothesis using the Kolomogorov-Sminov for normality-test and t-sample independent-test. The results of this research show that the financial performance of BUMN determined by the Current Ratio (CR), Debt To Equity Ratio (DER), Debt To Total Asset Ratio (DTA), Return On Assets (ROA) and Return On Equity (ROE) is not significantly different from the financial performance of BUMD for the 2017-2021 period.The performance of State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD) is currently the main hope regarding state revenues and one source of regional income, because BUMN and BUMD are national assets and regional assets which are very important as a source of funds for economic recovery. nationally, especially the Covid-19 pandemic that has just passed. The aim of this research is to determine the performance of BUMN compared to the performance of BUMD. Logically, the very large resources of BUMN compared to BUMD should make BUMN's performance better than BUMD and the results are expected to be very different. The data used is BUMN and BUMD financial performance data for five years, namely the 2017-2021 period. In this research, financial performance assessment uses financial ratio indicators, Current Ratio (CR), Debt To Equity Ratio (DER), Debt To Total Asset Ratio (DTA), Net Profit (NPM), Return On Assets (ROA) and Return On Equity (ROE) Test the hypothesis using the Kolomogorov-Sminov for normality-test and t-sample independent-test. The results of this research show that the financial performance of BUMN determined by the Current Ratio (CR), Debt To Equity Ratio (DER), Debt To Total Asset Ratio (DTA), Return On Assets (ROA) and Return On Equity (ROE) is not significantly different from the financial performance of BUMD for the 2017-2021 period.
Co-Authors Allifah Kusumaningrum Andri Rizko Andri Rizko Yulianto Diana Tambunan Dirgahayu Erri Fera Nelfianti Ferry Kartawijaya Harun Al Rasyid Hasta Herlan Herudini Subariyanti Himawan Pratama Indra Prana Intan Kusuma Dewi Joko Ariawan Kripton Ovitian Kusumaningrum, Aliffah Nur A’yanil Jannah Purnama Sari Sederhana Sembiring seno sudarmono Hadi SUSANTI Syahrir Syahrir Vina Islami Warsono Warsono