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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Manajemen Dan Akuntansi Medan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi ABDIMAS
Phety, Debora Tri Oktarina
Program Studi Akuntansi, Fakultas Ekonomi Universitas Nurtanio Bandung
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Pengaruh DER, CAR, dan ROE terhadap Peringkat Obligasi Perbankan yang Listing di PT Bursa Efek Indonesia pada Periode 2008-2013 Phety, Debora Tri Oktarina
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.32

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) and Return on Equity (ROE) both partially and simultaneously to bank bond ratings. Bond rating agencies are needed to assess the performance of banks that issue bonds by providing information about the quality and risk of bonds. The phenomenon in Indonesia occurs when several issuers fail to pay but have a bond rating at the investment grade level. The risk of a default on bonds is seen in the case of a failure to pay PT Bank Global Tbk bonds where the Kasnic rating agent gave an A- rating, but when BI announced a freeze on Bank Global's license, the bond rating was reduced to D. This research used Ordered Logit Model (OLM) as a method of data analysis.The random sampling method was carried out as a sampling method. The results of this study showed two things. First, the Capital Adequacy Ratio (CAR) and Return on Equity (ROE) had a positive impact on the bond rating. Second, the Debt to Equity Ratio (DER) had a negative impact on the bond rating. Whilst simultaneously Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), and Return on Equity (ROE) affected the bond rating.Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) dan Return on Equity (ROE) baik secara parsial maupun simultan terhadap peringkat obligasi perbankan. Lembaga pemeringkat obligasi sangat diperlukan untuk menilai kinerja bank yang menerbitkan obligasi dengan memberikan informasi mengenai kualitas dan risiko obligasi. Fenomena di Indonesia terjadi saat beberapa emiten mengalami gagal bayar namun memiliki nilai peringkat obligasi yang berada di tingkat investment grade. Adanya risiko obligasi gagal bayar terlihat pada kasus gagal bayar obligasi PT Bank Global Tbk dimana agen pemeringkat Kasnic memberikan peringkat A-, tetapi pada saat BI mengumumkan pembekuan izin Bank Global, peringkat obligasi kemudian diturunkan menjadi D. Penelitian ini menggunakan Ordered Logit Model (OLM) sebagai metode analisis data. Metode random sampling dilakukan sebagai metode pengambilan sampling dalam riset ini. Hasil penelitian ini menunjukkan dua hal. Pertama, Capital Adequacy Ratio (CAR) dan Return on Equity (ROE) memiliki dampak positif terhadap rating obligasi. Terakhir, Debt to Equity Ratio (DER) memiliki dampak negatif terhadap rating obligasi. Sedangkan secara simultan Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), dan Return on Equity (ROE) berpengaruh terhadap peringkat obligasi.
Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih Mulyana, Asep; Pethy, Debora Tri Oktarina
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Winaya Mukti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.41

Abstract

This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.
Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih Asep Mulyana; Debora Tri Oktarina Pethy
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.41

Abstract

This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.
Pengaruh DER, CAR, dan ROE terhadap Peringkat Obligasi Perbankan yang Listing di PT Bursa Efek Indonesia pada Periode 2008-2013 Debora Tri Oktarina Phety
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v1i2.32

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) and Return on Equity (ROE) both partially and simultaneously to bank bond ratings. Bond rating agencies are needed to assess the performance of banks that issue bonds by providing information about the quality and risk of bonds. The phenomenon in Indonesia occurs when several issuers fail to pay but have a bond rating at the investment grade level. The risk of a default on bonds is seen in the case of a failure to pay PT Bank Global Tbk bonds where the Kasnic rating agent gave an A- rating, but when BI announced a freeze on Bank Global's license, the bond rating was reduced to D. This research used Ordered Logit Model (OLM) as a method of data analysis.The random sampling method was carried out as a sampling method. The results of this study showed two things. First, the Capital Adequacy Ratio (CAR) and Return on Equity (ROE) had a positive impact on the bond rating. Second, the Debt to Equity Ratio (DER) had a negative impact on the bond rating. Whilst simultaneously Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), and Return on Equity (ROE) affected the bond rating.
ANALISIS HUBUNGAN ANTARA LITERASI KEUANGAN DENGAN KEMAMPUAN MATEMATIS Phety, Debora Tri Oktarina; Asri, Yoana Nurul; Alti, Rahmi Mudia
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 4 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v6i4.3908

Abstract

This study aims to determine the relationship between financial literacy and students' mathematical abilities. Financial literacy is divided into 5 categories, namely general knowledge, financial management, credit management, savings and investment, and risk management. The category of understanding general knowledge about finance obtained results of 82%, financial management ability by 78%, credit management by 21%, savings and investment by 67%, and risk management by 42%. Of the five categories of financial literacy, only one category is classified as high understanding (>79%) namely general knowledge about finance. With an average understanding of 58% and classified as low to enough. Then from the 27 statement items, the test was carried out again through 20 statement items. After conducting a survey on the level of financial literacy, then a survey related to the mathematical ability of the respondents was carried out. The distribution of the questions consists of 20 questions which are divided into 11 types of questions. From this math test, the overall score was relatively low. As many as 42% can answer correctly above the average (>70). So that from the two test instruments, the results obtained a significant and positive correlation between financial literacy and mathematical ability.
Pengenalan dan Penerapan Ekonomi Digital dan E-Government Pada Masyarakat Desa Pananjung Phety, Debora Tri Oktarina; Sutjiningtyas, Sri; Barliansah, Beni; Gea, Firmanto; Fauziah, Nurlaela; Sadewo, Bayu Rachmad
Jurnal Pengabdian Kepada Masyarakat (ABDIMAS) Vol. 2 No. 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT (ABDIMAS) VOL.2 NO.2 JUNI 2024
Publisher : LPPM Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/abdimas.v2i2.851

Abstract

Kegiatan pengabdian kepada masyarakat ini dilakukan untuk memperkenalkan dan menerapkan ekonomi digital dan e government di Desa Pananjung yang dilakukan pada bidang pemerintah, bidang kemasyarakatan dan bidang pembangunan. Dengan melakukan sosialisasi mengenai ekonomi digital, pemasaran produk UMKM semakin meluas dan semakin meningkatkan perekonomian desa. Sosialisasi E Government dilakukan dengan melakukan penyuluhan update Sistem Informasi Desa (SID) dengan kolaborasi dosen pembimbing, perangkat desa, dan mahasiswa. Setelah melakukan sosialisasi, tim melakukan implementasi terhadap produk yang dimiliki oleh UMKM melalui pemasaran media online, penggunaan aplikasi photoshop dan melakukan packing barang. Implementasi E Government dilakukan dengan membantu perangkat desa menginput data penduduk non permanen sehingga akan mempercepat pelayanan desa kepada masyarakat, memperbaharui profil desa secara digital yang akan meningkatkan informasi Desa Pananjung terhadap masyarakat luas dan memperluas potensi desa.
ANALISIS IMPLEMENTASI KEBIJAKAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Mulyana, Asep; Heryanto, Toto; Phety, Debora Tri Oktarina; sudria, Hendrik; Waruwu, Fotuho
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5545

Abstract

Kebijakan Dana BOS di latar belakangi oleh kenaikan harga BBM yang mengakibatkan turunya daya beli masyarakat yang berdampak negatif terhadap akses masyarakat dalam pendidikan dasar sembilan tahun sesuai UU No. 20 Tahun 2003 Tentang Sistem Pendidikan Nasional mengamanatkan bahwa “setiap warga Negara mempunyai hak yang sama untuk memperoleh pendidikan yang bermutu dan pemerintah wajib memberikan layanaan dan kemudahaan serta menjamin terselenggarannya pendidikan yang bermutu bagi setiap warga Negara tanpa diskriminasi.” dalam penggunaan, pengelolaan dan mengimplementasi kebijakan Dana BOS ini dikelola oleh sekolah secara mandiri dan harus dilakukan secara tertib administrasi, transparan dan akuntabilitas yang harus dilaksanakan oleh sekolah. Besaran Dana BOS yang didapatkan oleh sekolah berdasarkan jumlah siswa disekolah
ANALISIS IMPLEMENTASI KEBIJAKAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) Mulyana, Asep; Heryanto, Toto; Phety, Debora Tri Oktarina; sudria, Hendrik; Waruwu, Fotuho
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5545

Abstract

Kebijakan Dana BOS di latar belakangi oleh kenaikan harga BBM yang mengakibatkan turunya daya beli masyarakat yang berdampak negatif terhadap akses masyarakat dalam pendidikan dasar sembilan tahun sesuai UU No. 20 Tahun 2003 Tentang Sistem Pendidikan Nasional mengamanatkan bahwa “setiap warga Negara mempunyai hak yang sama untuk memperoleh pendidikan yang bermutu dan pemerintah wajib memberikan layanaan dan kemudahaan serta menjamin terselenggarannya pendidikan yang bermutu bagi setiap warga Negara tanpa diskriminasi.” dalam penggunaan, pengelolaan dan mengimplementasi kebijakan Dana BOS ini dikelola oleh sekolah secara mandiri dan harus dilakukan secara tertib administrasi, transparan dan akuntabilitas yang harus dilaksanakan oleh sekolah. Besaran Dana BOS yang didapatkan oleh sekolah berdasarkan jumlah siswa disekolah
Pengaruh Green Entrepreneurial Orientation terhadap Perilaku Green Economy melalui Program Kewirausahaan pada Mahasiswa Fakultas Ekonomi dan Bisnis Mursyidah, Desta Sulaesih; Asri, Yoana Nurul; Phety, Debora Tri Oktarina; Setiawan, llham
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 5 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/cf0h4w73

Abstract

Entrepreneurship education in higher education is related to building entrepreneurial character, an entrepreneurial mindset, and entrepreneurial behavior that is always creative and innovative. The aim of this research is to see the correlation between green entrepreneurial orientation and the green economy through entrepreneurship programs among students at the Faculty of Economics and Business. This research involved 56 respondents from the Faculty of Economics and Business in Bandung using convenience sampling. The results show that there is a positive correlation between green entrepreneurial orientation and green economic behavior among students, especially as an output for Entrepreneurship courses, especially those taking part in the MBKM Entrepreneurship program. Apart from that, respondents appear to have a strong desire to be involved as environmentally friendly entrepreneurs, however, after financial cash reaches stability or reaches BEP (Break Even Point) where the profit results are equivalent to the capital spent.
Co-Authors Alti, Rahmi Mudia Asep Mulyana Asep Mulyana Asri, Yoana Nurul Barliansah, Beni Desta Sulaesih Mursyidah Fauziah, Nurlaela Gea, Firmanto Heryanto, Toto Sadewo, Bayu Rachmad Setiawan, llham sudria, Hendrik Sutjiningtyas, Sri Waruwu, Fotuho