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Journal : Valid Jurnal Ilmiah

Kinerja Keuangan dan Covid-19: Analisis Uji Beda pada Perusahaan Sektor Keuangan Ni Luh Putu Anom Pancawati
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.203

Abstract

This study aims to compare the financial performance of the financial sector, namely the sub-sector of finance companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic. The 2019 financial report describes financial conditions before the Covid-19 pandemic and the 2020 financial report presents financial conditions during the COVID-19 pandemic. The method used in this research is descriptive quantitative. The study was conducted on 16 sub-sectors of finance companies listed on the Indonesia Stock Exchange (IDX). Financial performance is assessed using liquidity ratios through the current ratio and net working capital to total assets, profitability ratios with ROA and ROE, activity ratios using fixed asset turn over, and total asset turn over and leverage ratios calculated through debt to total assets ratio and debt to total equity ratios. The results of this study indicate that the covid-19 pandemic has not yet had an impact on financial sector companies in the financing sub-sector in terms of liquidity ratios, but different results are shown in profitability, activity, and leverage ratios, that the covid-19 pandemic has an impact on financial sector companies, especially in the sub-sector finance company.
Implementasi CSR: Pendekatan Tri Hita Karana dalam Moderasi Beragama pada Bank BPD Bali Cabang Mataram Ni Luh Putu Anom Pancawati
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.268

Abstract

In line with the development of business requires business actors to create conducive and competitive business competition related to their finances. Apart from that, to build a company's reputation that is influential in the environmental and social fields which have an impact on the economy of business entities, the company has started to carry out social activities known as Corporate Social Responsibility (CSR). These social activities are carried out on the basis that humans cannot carry out their business activities optimally if they do not pay attention to the balance of the surrounding aspects (triple bottom line), which consists of profit, people, planet. In the teachings of Tri Hita Karana the concept consists of Parahyangan, Palemahan and Pawongan. The three components aim to maintain harmonious relations, including relations between people in the concept of religious moderation. This study aims to determine the implementation of Corporate Social Responsibility (CSR) programs in terms of the concept and approach of Tri Hita Karana in religious moderation and its disclosure at the Mataram branch of Bank BPD Bali. The research method uses a qualitative approach. The results show that the implementation of Corporate Social Responsibility (CSR) in the form of corporate philanthropy, cause related marketing, corporate societal marketing, cause promotions and community volunteering has used the Tri Hita Karana concept and approach and views religious moderation as a must for mutual respect and respect both in the environment economic and social so as to improve business performance.
Menilai Kinerja Keuangan menggunakan Analisis Rasio Pada Koperasi Unit Desa (KUD) Sadar Pancawati, Ni Luh Putu Anom
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.451

Abstract

Every business entity has achievements that are continuously evaluated related to the business operations carried out. The evaluation is carried out through financial performance analysis to obtain development information for each period related to the achievement of financial performance. This study aims to be able to provide an assessment of financial performance achievements using standard calculations of financial ratios obtained from financial statements from the period 2017 to 2021 at the Sadar Village Unit Cooperative (KUD). Evaluation of financial achievement is calculated by analyzing the ratio of liquidity, solvency, activity and profitability using financial ratios from the aspect of productivity and cooperative performance assessment based on the Regulation of the Minister of State of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the liquidity ratio, namely the current ratio and cash ratio, showed unfavorable criteria, the solvency ratio of debt to total asset ratio and debt to equity ratio obtained a good category, the activity ratio consisting of receivable turn over and asset turn over was in the excellent criteria and the profitability ratio consisting of the Return On Asset ratio, Return On Equity was in the unfavorable criteria and Net Profit Margin was in a significant condition quite good and good. The ratio is one of the important considerations used for decision making and evaluating the performance carried out.