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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Indonesian Economy and Business Jurnal Manajemen Risiko IIJSE
Bramantyo Djohanputro
PPM School of Management
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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MARKET RETURN, VOLATILITY AND TRADING VOLUME DYNAMICS AFTER ECONOMIC CRISIS Djohanputro, Bramantyo
Journal of Indonesian Economy and Business Vol 26, No 3 (2011): September
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (63.23 KB)

Abstract

This paper attempts to explore the relationships of return – trading volume and volatility – trading volume. Trading volume may represent a proxy of information, liquidity, andmomentum. The up and down of trading volume, therefore, contain certain information that can be extracted by traders to make investment decision. Regressions of market returnon its lags, volume, and conditional variance and regressions of volatility on its lags, volume, and conditional variance are employed. Traders may respond positive informationdifferently from negative information. To accommodate such behaviour, threshold autoregressive conditional heteroskedasticity or TARCH is employed. Using market data of Indonesia Stock Exchange between economic crisis and before sub-prime mortgage crisis (from year 2000 to 2007) indicate the existence of return – volume relationships as well as volatility – return relationships albeit not very strong. There is also an indication that traders respond positive information differently from negative information concerningreturn movements but there is no indication concerning volatility movements.Keywords: return, volatility, volume, TARCH
Faktor – Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan FMCG di Indonesia Musin, Abdurachman Menggala; Poetranto, Pradityo; Djohanputro, Bramantyo
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.40-55

Abstract

Indonesia's tax revenue realization tends to stagnate in the last five years indicating that taxpayers are performing tax evasion. The purpose of this research was analyzing the effect of Transfer Pricing on Tax Avoidance, to analyze the effect of Earnings Management on Tax Avoidance, to analyze the effect of Financial Leverage on Tax Avoidance, to analyze the effect of Firm Size on Tax Avoidance, to analyze the effect of Transfer Pricing, Earnings Management, Financial Leverage, and Firm Size on Tax Avoidance on FMCG companies listed on the Indonesia Stock Exchange from 2014 – 2019. A theoretical model with a hypothetical relationship is developed and tested with the help of multiple regression model analysis procedures through SPSS. This study uses a secondary data to collect data from FMCG companies listed on the Indonesia Stock Exchange for the period 2014-2019 as samples. The results of this study indicate that there is an effect of Transfer Pricing on Tax Avoidance, no effect of Earnings Management on Tax Avoidance, no effect of Financial Leverage on Tax Avoidance, an effect of Firm Size on Tax Avoidance, and effect of Transfer Pricing, Earnings Management, Financial Leverage, and Firm Size on Tax Avoidance on FMCG companies listed on the Indonesia Stock Exchange from 2014 – 2019.
ANALISIS MANAJEMEN RISIKO PADA PASIEN RAWAT INAP DI RUMAH SAKIT X JAKARTA SELATAN Zebua, Oberlin; Djohanputro, Bramantyo; Tewu, Denny
JURNAL MANAJEMEN RISIKO Vol. 5 No. 1 (2024): DESEMBER
Publisher : Pasca Sarjana UKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/mr.v5i1.6195

Abstract

Abstrak Kejadian tidak diharapkan yaitu pasien cedera, seharusnya tidak boleh terjadi di rumah sakit, maka program manajemen risiko sangat penting untuk dilaksanakan, namun dalam pelaksanaan proses perawatan, masih saja terjadi insiden keselamatan pasien. Hal ini mengindikasikan bahwa upaya pencegahan yang ada masih belum efektif dan perlu mengembangkan mitigasi risiko yang sudah ada. Tujuan dari penelitian ini adalah mengidentifikasi risiko pada pasien di ruang rawat inap, menganalisis risiko, dan menyusun mitigasi risiko. Metode penelitian menggunakan mix methode. Prosentase risiko/KTD pada pasien rawat inap di rumah sakit X adalah 0% risiko ekstrim, 32% risiko tinggi (6 Risiko), 36% risiko moderat (7 risiko) dan 32% risiko rendah (6 risiko). 6 KTD dengan grading tinggi (skor 9) turun menjadi risiko moderat (skor 3) dan risiko rendah (skor 2) dilakukan dengan upaya : KTD 5 Risiko Jatuh dimitigasi dengan menyediakan perlengkapan makan yg lunak, Lantai dan fasilitas kamar dengan permukaan yang lunak, meningkatkan caring perawat dalam mencegah pasien jatuh dan menetapkan toleransi insiden pasien jatuh, KTD 6 Kegagalan Alat Medis dimitigasi dengan Melakukan preventif maintenance dan monitoring rutin bagi seluruh alat medis, KTD 8 Pengkajian Tidak valid dimitigasi dengan melakukan kredensial dokter spesialis, dokter umum, perawat, bidan dan tenaga kesehatan lainnya, membuat KPI asuhan kepada semua tenaga kesehatan, KTD 19 Trauma Hospitalisasi dimitasi dengan mengadakan maskot untuk menghibur anak-anak yang sedang menjalani perawatan, meminimalisir tindakan invasif yang membuat trauma, KTD 12 Kegagalan administrasi dimitigasi dengan mengadakan sistem HIS yang sesuai dengan kebutuhan rumah sakit dan Melakukan kerjasama dengan pihak ke 3 untuk melakukan penyelesaian administrasi asuransi sehingga proses ACC tindakan, ACC obat dan ACC pulang dapat dilakukan dengan cepat dan KTD 16 Risiko Rujuk dimitigasi dengan menambah alat medis dan dokter sub spesialis terutama spesialisasi layanan yang sering dirujuk.
Analysis of the Impact of Credit Risk on the Financial Performance of the Financing Industry: A Comparative Study of the Period Before, During, and After the Covid-19 Pandemic (2017–2024) Loblobly, Immanuel Simon; Djohanputro, Bramantyo; Rajagukguk, Wilson
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9468

Abstract

This study aims to analyze the impact of credit risk on the financial performance of the financing industry in Indonesia using a comparative study approach across the periods before the Covid-19 pandemic (2017–2019), during the pandemic (2020–2021), and after the pandemic (2022–2024). The data used are aggregated secondary industry data sourced from financing institution statistical reports published by the Financial Services Authority (OJK). Credit risk is proxied by the Non-Performing Financing (NPF) ratio, while financial performance is measured using Return on Assets (ROA). The analytical method employed is linear regression with dummy variables and interaction terms to capture differences in impact across crisis periods. The results show that credit risk has a negative and significant effect on the financial performance of the financing industry. In addition, the Covid-19 pandemic is proven to have strengthened the negative impact of credit risk on industry profitability, while the post-pandemic period indicates signs of performance recovery. These findings underscore the importance of adaptive credit risk management and the role of regulatory policies in maintaining the stability of the financing industry during periods of crisis and economic recovery.
Co-Authors Loblobly, Immanuel Simon Musin, Abdurachman Menggala Poetranto, Pradityo Tewu, Denny Wilson Rajagukguk Zebua, Oberlin