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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JRB-Jurnal Riset Bisnis SULUH: Jurnal Abdimas Jurnal Scientia JWM (JURNAL WAWASAN MANAJEMEN) Journal of Accounting and Finance Management (JAFM) JIMP: Jurnal Ilmiah Manajemen Pancasila
Irma Sari Permata
Universitas Pancasila
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Mathematics Other

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Kesenjangan (GAP) Pelayanan Dan Kepuasan Konsumen Studi Kasus Minimarket X di Jakarta Timur Irma Sari Permata; Asriyal Asriyal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 2 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i2.114

Abstract

The man priorities that need to be considered by the marketers is to provide the best possible services to consumers. Good service for customer satisfaction. Above a level of customer satisfaction can be measured by comparing services between customer expectations of service quality they want with the fact that acceptance or perceived.
Free Cash Flow, Kinerja Internal, Dan Pengaruhnya Terhadap Nilai Perusahaan Irma Sari Permata; Nana Nawasiah; Trisnani Indriati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.174

Abstract

The purpose of this study is to answer the phenomena that occur both theoretical phenomena and the empirical phenomenon of potential internal conflicts to the free cash flow of the company and its use for the benefit of increasing corporate value. Such internal conflicts require an appropriate settlement so as not to affect the company's failure. This study examines the role of dividend policy and ownership structure in moderating the relationship between free cash flow and firm value on manufacturing companies listed on BEI as many as 236 companies using randon sampling method. Free cash flows, profitability, firm size have a significant effect on company value while company growth has no significant effect. Dividends and majority ownership and managerial moderate free cash flow against corporate value. The results of this study are expected to generate alternative solutions to free cash flow problems and increase the value of the company.
Perlindungan Konsumen di Sektor Jasa Keuangan Perbankan Irma Sari Permata
SULUH: Jurnal Abdimas Vol 1 No 2 (2020): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i2.1234

Abstract

Financial institutions of the banking sector are one of the financial institutions that serve as the measure of progress of a country. To realize the financial system that grows continuously and stable, and able to protect the interests of consumers and society, the Government established the OJK (Financial Services Authority). This research uses secondary data relating to the level of effectiveness of consumer protection of financial services. Data collection techniques through observation, library studies. The result of this research is the development of consumer complaints in the banking financial sector. It is expected that the research has increased education by conducting socialization on consumers and monitoring and surveying of banks, in order to minimize the mistakes committed by the banking sector.
Determinan Nilai Perusahaan Manufaktur di Bursa Efek Indonesia Irma Sari Permata; Mulyadi
JRB-Jurnal Riset Bisnis Vol 3 No 2 (2020): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

Abstract

The purpose of this study is to analyze the company’s micro factors such as liquidity (CR), solvency (DER) as well as macro factors, namely interest rates to firm value (Tobin’Q) so that they can assess the development of good company conditions. The companies studied were manufacturing companies listed on the Indonesia Stock Exchange in period of 2014 – 2018. The method of this research was explanatory research. Samples were taken by purposive sampling from a population of manufacturing companies that met the sample criteria. The analysis used is multiple linear regression analysis. The results showed that liquidity and dividends had a significant positive effect on firm value, while solvency did not support the hypothesis. Implications and suggestions are discussed in the article.
PENGARUH TINGKAT LIKUIDITAS, AKTIVITAS dan SOLVABILITAS dalam MEMPREDIKSI LABA PERUSAHAAN Wasi Widayadi; Irma Sari Permata; Mulyadi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 7 No. 2 (2019)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.116 KB) | DOI: 10.20527/jwm.v7i2.66

Abstract

Good corporate financial performance is an important aspect that provides an overview of the financial health conditions of the company and management and investors can find out whether or not the company's health conditions are good. The company's financial performance can be known by using financial ratio analysis, including liquidity ratios, activity, solvency, profitability and market ratios. Based on the description above it is very interesting to examine the influence of the level of liquidity, activity and solvency in predicting corporate profits. The main objective of this research is to examine 3 financial ratios, namely liquidity ratios, activity ratios and solvency ratios to corporate profits. The sample of this study were 5 cosmetic industry companies with panel data from 2011 to 2017. The method used was quantitative research method based on secondary data in the form of annual financial reports on cosmetics and household goods manufacturing companies listed on the Stock Exchange Indonesia.
Analysis of Market Capitalization and Fundamental Factors on Firm Value Irma Sari Permata; Fatima Tuzzahara Alkaf
Journal of Accounting and Finance Management Vol. 1 No. 2 (2020): Journal of Accounting and Finance Management (May-June 2020)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.371 KB) | DOI: 10.38035/jafm.v1i1.12

Abstract

The purpose of this study is to analyze the effect of market capitalization and fundamental factors on the value of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The variables utilized in this study are market capitalization, variables of micro-company such as company size, free cash flow, dividend policy (DPR), and macro variables, namely interest rates to the value of the company (Tobin'Q). Therefore it can be to assess the development of good company conditions. The method of this research is explanatory research and samples were taken by purposive sampling from a population of manufacturing companies that satisfy the sample criteria. Furthermore, the analysis of this research conducted multiple linear regression analysis.
Faktor determinan terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di bei Irma Sari Permata
FORUM EKONOMI Vol 21, No 1 (2019): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v21i1.5220

Abstract

Penelitian ini bertujuan untuk menunjukkan bukti empiris mengenai pengaruh kepemilikan manajerial, free cash flow,  ukuran perusahaan, dan profitabilitas terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013 – 2017. Metode penelitian adalah penelitian eksplanatori (explanatory research). Sampel penelitian ini diambil secara purposive sampling dari populasi perusahaan manufaktur dengan memenuhi kriteria sampel sebanyak 11 perusahaan. Analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian membuktikkan bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh signifikan terhadap kebijakan dividen namun free cash flow dan profitabilitas tidak berhasil dibuktikan sebagai faktor determinan kebijakan dividen. Implikasi dari temuan ini para investor sebelum menanamkan dananya dapat mempertimbangkan persentase banyaknya saham yang dimiliki oleh manajer dari perusahaan tersebut. Kesiapan destinasi wisata dilihat dari beberapa aspek utama pariwisata, yaitu dari sisi produk
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PERUSAHAAN SUBSEKTOR INSTITUSI KEUANGAN DAN ASURANSI YANG TERDAFTAR DI BEI PERIODE 2016 – 2019 Pandu Suryana; Irma Sari Permata; Dian Riskarini
JIMP : Jurnal Ilmiah Manajemen Pancasila Vol 1 No 2 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jimp.v1i2.2222

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja keuangan antara perusahaan subsektor institusi keuangan dan asuransi yang terdaftar di Bursa Efek Indonesia Periode 2016–2019 dengan membandingkan berdasarkan rasio manajemen utang atau leverage (DAR dan DER), rasio profitabilitas (ROA dan ROE), dan rasio manajemen aset atau aktivitas (TATO). Metode penelitian yang digunakan adalah kuantitatif dan konklusif dengan teknik pengumpulan data menggunakan studi dokumentasi dan pustaka. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria perusahaan subsektor institusi keuangan dan asuransi yang terdaftar di Bursa Efek Indonesia Periode 2016–2019, yang memiliki menyediakan, dan mempublikasikan laporan keuangan. Hasil penelitian menyatakan bahwa terdapat perbedaan signifikan kinerja keuangan pada perusahaan subsektor institusi keuangan dan asuransi berdasarkan DER dan tidak terdapat perbedaan signifikan berdasarkan DAR, ROA, ROE, dan TATO. Kata Kunci: Kinerja Keuangan, DAR, DER, ROA, ROE, dan TATO.
ANALISIS PERBANDINGAN METODE ALTMAN Z-SCORE DAN SPRINGATE DALAM MEMPREDIKSI POTENSI KEBANGKRUTAN PT.INDOCEMENT TUNGGAL PRAKARSA PERIODE 2017-2019 Salahudin Al Ayubi; Irma Sari Permata; Cotoro Mukri
JIMP : Jurnal Ilmiah Manajemen Pancasila Vol 2 No 2 (2022): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jimp.v2i2.3318

Abstract

Kebangkrutan merupakan suatu kondisi yang menjelaskan bahwa perusahaan mengalami kesulitan keuangan sehingga perusahaan tidak mampu melunasi kewajibannya dan melaksanakan aktivitas operasionalnya. Kebangkrutan biasanya ditandai dengan adanya masalah kesulitan keuangan yang memunculkan risikorisiko yang mengindikasi adanya kegagalan pihak manajemen perusahaan. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan yang dipublikasikan di website Bursa Efek Indonesia. Sampel pada penelitian ini adalah perusahaan indocement tunggal prakarsa periode 2017-2019. Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat perbedaan prediksi kebangkrutan antara model Altman Z-Score dan Springate. Untuk mengetahui model prediksi yang paling akurat dalam memprediksi kebangkrutan pada perusahaan indocement tunggal prakarsa tbk. Berdasarkan hasil analisis data disimpulkan bahwa kedua model memiliki tingkat akurasi yang sama baik model Altman Z-Score dan Springate, yakni didapatkan nilai akurasi sebesar 100%. Selain itu, berdasarkan uji beda menggunakan uji Wilcoxon Match Paired Sample Test didapatkan hasil bahwa tidak ada perbedaan pada kedua model dalam memprediksi kebangkrutan.
THE INFLUENCE INTELLECTUAL CAPITAL, ASSET GROWTH, AND BANKING FINANCIAL PERFORMANCE Kurnia Heriansyah; Irma Sari Permata; Sri Irviati Wahyoeni
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i04.2047

Abstract

Successful companies are those that continue to innovate, utilize new technology and emphasize employee skills and knowledge. Banking performance does not depend on physical assets alone but on intangible assets or Intellectual Capital. The growth of assets in banking, especially customer trust in the form of third party funds which are then channeled in the form of credit and investment, which can increase banking income. This research aims to prove and analyze the influence of intellectual capital and asset growth on banking financial performance at BUMN Banks, BPD BJB-Banten, and BPD East Java. The dependent variable is banking financial performance as measured by Return On Assets for the 2015-2019 period (before the Covid 19 pandemic), while the independent variables are intellectual capital and asset growth. This quantitative research method is expanatory with secondary data obtained from banking annual reports. The research results prove that intellectual capital and asset growth have a positive effect on the financial performance of state-owned banks and BPDs for the period 2015 to 2019. Banking performance assessment also uses the business performance indicator IC VAICTM performance score ranking, which explains BNI, BRI, Bank Mandiri, and BPD East Java is in the Top performers category. BPD Banten-West Java was included in Top performers in 2015 and 2019, while in 2016, 2017, 2018 it was included in Good performers. BTN in 2019 was in the Bad performers category, while in 2015-2018 it was in the Top performers category.
Co-Authors Asriyal Asriyal Cotoro Mukri Dian Riskarini Fatima Tuzzahara Alkaf Kurnia Heriansyah Mulyadi Nawasiah, Nana Pandu Suryana Salahudin Al Ayubi Sri Irviati Wahyoeni Trisnani Indriati Wasi Widayadi