Article Per Year (5 Year)
p-Index From 2020 - 2025
4.071
P-Index
This Author published in this journals
All Journal EKONOMIA Journal of Nonformal Education Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) RJABM (Research Journal of Accounting and Business Management) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal GeoEkonomi Journal of Indonesian Science Economic Research Akuntansi'45 Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin Sepakat : Sesi Pengabdian Kepada Masyarakat Indonesian Journal of Sustainability Policy and Technology
Imam Nazarudin Latif
Fakultas Ekonomi, Universitas 17 Agustus 1945, Samarinda, Indonesia
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
PENGARUH CAPITAL ADEQUACY RATIO, RETURN ON RISKED ASSETS, NON PERFORMANCE LOANDS DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Rina Masithoh Haryadi, Sandra Natalia Fransiska M, Imam Nazarudin Latif,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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

Abstract

The purpose of this study was to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio and Loan To Deposit Ratio on the stock prices of the banking sector during the 2015-2018 period, and to determine the effect of Capital Adequacy Ratio, Return On Risked Assets Ratio , Non Performance Loands Ratio, Loan To Deposit Ratio together (simultaneously) to the stock price of the banking sector during the period 2015-2018.The basic theory of this research consists of financial management, financial statements and ratio analysis of financial statements. Data collection techniques are carried out using secondary data taken from the Indonesian stock exchange www.idx.co.id. This research analysis tool uses multiple linear regression analysis.The results of this study include 1). Capital Adequacy Ratio (CAR) does not have a significant effect on stock prices. 2). The Return on Risked Assets Ratio (ROA) variable has no significant effect on stock prices. 3). The Non Performance Loands Ratio (NPL) variable does not significantly influence the stock price. 4). Variable Loan To Deposit Ratio (LDR) significantly influence stock prices. 5). Variable Capital Adequacy Ratio, Return On Risked Assets Ratio, Non Performance Loands Ratio, and Loan To Deposit Ratio together (simultaneously) significantly influence the stock prices of the banking sector during the 2015-2018 period
ANALISIS TINGKAT LIKUIDITAS PT. ADIRA DINAMIKA MULTI FINANCE TBK. CABANG SAMARINDA PADA TAHUN 2014-2018 Umi Kulsum3, Annisa Widyasari 1, Imam Nazarudin Latif
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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

Abstract

This study aims: to determine and analyze the liquidity level of the average value of PT. Adira Dinamika Multi Finance Tbk. Samarinda Branch is reviewed from the current ratio for 2014-2018, to analyze the liquidity level of the average value in terms of the 2014-2018 quick ratio. to analyze the liquidity level of the average value in terms of the cash ratio (cash ratio) in 2014-2018.               The data used in this study were obtained from PT. Adira Dinamika Multi Finance Tbk. Samarinda Branch 2014-2018 period and other sources related to this research. Liquidity analysis uses Current Ratio, Quick Ratio, and Cash ratio analysis in each period 2014-2018.               Based on the results of research and discussion of Liquidity Analysis, the Current Ratio in 2014-2015 has increased, in 2015-2016 it has increased, in 2016-2017 it has decreased, in 2017-2018 the ratio has not changed. The Quick Ratio level in 2014-2015 has increased, in 2015-2016 it has increased, in 2016-2017 it has decreased, and in 2017-2018 it has not changed. The level of Cash Ratio in 2014-2015 decreased, in 2015-2016 there was no change, in 2016-2017 it increased, and in 2017-2018 it decreased.               The level of liquidity in terms of the Current Ratio Current Ratio, fluctuations in the 2014-2018 period did not reach the predetermined ratio value, so the hypothesis was rejected. The level of liquidity in terms of the Quick Ratio, fluctuations occurred in the 2014-2018 period and did not reach the predetermined ratio value, so the hypothesis was rejected. The level of liquidity in terms of cash ratios. Cash Ratio fluctuations occurred in the 2014-2018 period and did not reach the predetermined ratio value, the hypothesis was rejected
Evaluasi Penerapan Standar Akuntansi Pemerintahan Berbasis Akrual Pada BPKAD Kabupatan Mahakam Ulu Umi Kulsum, Rebecca Vivi Arriany Imam Nazarudin Latif,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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

Abstract

This study aims to find out and analyze the financial statements of BPKAD Mahulu Regency on the application of the balance sheet with SAP No. 01 of 2010 concerning the presentation of financial statements, and to find out and analyze BPKAD BPKAD financial statements on the application of cash flow statements with SAP No. 01 of 2010 concerning the presentation of financial statements and with SAP No. 03 of 2010 concerning the presentation of cash flow statements.The analytical tool used is a comparative analysis that compares the presentation of balance sheet and cash flow statements against SAP in 2010, and was tested using the J.Champion formula. The results of this study are the presentation of the 2017-2016 balance sheet in accordance with SAP No. 01 of 2010, and the presentation of cash flow statements for 2017-2016 in accordance with SAP No. 01 and SAP No. 03 of 2010.
ANALISIS ANGGARAN PROYEK SEBAGAI ALAT PENGENDALIAN BIAYA PADA PERUSAHAAN KONTRAKTOR CV. WIJAYA CIPTA MANDIRI Ida Rahmawati3, Isnawati Imam Nazarudin Latif
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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

Abstract

The purpose of this study is to analyse the budget plan and the cost realization in Procurement and Installation of Pipeline Distribution Service Project at Rapak Lambur Village. The research data of this study was obtained directly from secondary data in form of the budget plan and its realization which is obtained directly from the company and also direct interview with company side.         This study used analysis of variant, which is if the budget project cost more than its realization then there will be a beneficiary difference, meanwhile if the budget project cost less than its realization then there will be a disadvantageous difference.         Project of Procurement and Installation Pipeline of Distribution Service at Rapak Lambur village, founded a favourable difference Rp. 51,590,876.00 for materials, favourable difference around Rp. 7,640,000.00 for the labour, and a profitable difference of Rp. 1,832,282.60 for project overhead costs. Cost control is done as a result of the existence of an unfavorable difference between the budget and the realization of project costs.         Based on the results of this study indicate that the function of the project cost budget plan made by the company functions well as a cost control tool for the company.
ANALISIS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PADA DINAS KOMUNIKASI DAN INFORMATIKA PROVINSI KALIMANTAN TIMUR TAHUN 2016-2020i Ida Rahmawati3, Vebi Regina Imam Nazarudin Latif2
EKONOMIA Vol 10, No 3 (2021)
Publisher : EKONOMIA

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

Abstract

Analysis of the Realization of the Regional Revenue and Expenditure Budget (APBD) at the Communication and Informatics Office of East Kalimantan Province 2016-2020.             The research objective to be achieved is to find out and analyze whether the average performance of Operational Expenditures against Total Regional Expenditures at the Communication and Informatics Office of East Kalimantan Province in 2016-2020 is very harmonious when viewed from the Analysis of Expenditure Harmony. To find out and analyze whether the average Performance of Capital Expenditures against Total Regional Expenditures at the Communication and Information Technology Office of East Kalimantan Province .               The theoretical basis used is that financial management is one of the company's operational functions which is very important among the company's other operational functions. Original Regional Revenue (PAD) is all regional revenue that comes from original regional economic sources.             The results of this study are the average performance of the ratio analysis of Operational Expenditures to Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 is very harmonious, because Regional Expenditures and Operational Expenditures are realized by the budget well and Analysis of the Correspondence of Capital Expenditures against Total Regional Expenditures at the Office of Communication and Information Technology of East Kalimantan Province in 2016-2020 are not harmonious
KINERJA KEUANGAN PEMERINTAH DAERAH PADA KANTOR SEKRETARIAT KABUPATEN KUTAI BARAT Supina Sino,Titin Ruliana,Imam Nazarudin Latif, Supina Sino,Titin Ruliana,Imam Nazarudin Supina Sino
EKONOMIA Vol 5, No 1 (2016)
Publisher : EKONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.067 KB)

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui Kinerja Keuangan Pemerintah Daerah pada Kantor Sekretariat Kabupaten Kutai Barat. Alat analisis yang digunakan yaitu analisa rasio keuangan daerah (rasio kemandirian keuangan, rasio efektifitas, rasio efisiensi dan rasio pertumbuhan PAD).         Adapun yang menjadi rumusan masalah dalam penelitian ini adalah sebagai berikut: “Apakah kinerja keuangan Pemerintah Daerah pada Kantor Sekretariat Kabupaten Kutai Barat mengalami peningkatan pada tahun 2014 dibandingkan dengan tahun 2013?”Hasil penelitian menunjukkan bahwa Rasio Kemandirian Keuangan Daerah Kantor Sekretariat Kabupaten Kutai Barat pada tahun 2013-2014, hanya mengalami kenaikan satu kali sebesar 2,59% yaitu 7,07%-4,48%, rasio efektifitas pemerintah daerah tahun 2013-2014 pada Kantor Sekretariat Kabupaten Kutai Barat, mengalami penurunan sebesar -17% yaitu 106,20%-123,20%, rasio efisiensi  keuangan pemerintah daerah pada Kantor Sekretariat Kabupaten Kutai Barat pada tahun 2013-2014 mengalami penurunan sebesar -6,21% yaitu 47,85%-54,06%, rasio pertumbuhan kinerja keuangan pemerintah daerah pada Kantor Sekretariat Kabupaten Kutai Barat tahun 2013-2014 mengalami kenaikan sebesar 20,08% dibandingkan dengan tahun sebelumnya.Berdasarkan analisis dan pembahasan di atas, maka dapat penulis simpulkan bahwa kinerja keuangan pemerintah daerah pada Kantor Sekretariat Kabupaten Kutai Barat belum mengalami peningkatan yang signifikan. Dengan demikian, maka hipotesis yang penulis kemukakan ditolak
Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Kalimantan Timur Rina Masithoh Haryadi, Erisandi Saputra Imam Nazarudin Latif
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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

Abstract

The purpose of this study is to seek the spending execution at the Department of Energy and Mineral Resources of the Province of East Kalimantan in the 2015-2018 fiscal year can be said to be good in terms of the analysis of expenditure variance, analysis of expenditure growth, analysis of expenditure harmony, and the ratio of expenditure efficiency.Background theory used in this research is theoretical foundation concerning public sector accounting, budget implementation reports, and expenses execution.The instrument used is the analysis of shopping performance consisting of an analysis of shopping variants, an analysis of expenditure growth, an analysis of expenditure harmony and a ratio of expenditure efficiency.The results of the analysis presented is, a. The expenses execution in terms of analysis of expenditure variance can be said to be good because the implementation of spending is smaller than the budget, b. Expenses execution in terms of an analysis of expenditure growth cannot be said to be positive because in 2017 and 2018 the number of expenditure was decreased and resulting negative, c. The expenses execution in terms of analysis of the harmony of spending is more dominant operational expenditure than ‘modal’ expenditure because operational expenditure is up to 90% above of total expenditure while ‘modal’ expenditure is less than 10% of total expenditure, d. The expenses execution in terms of the expenses efficiency ratio can be said to be efficient because the criteria showed the result are below 100%.
Analisis Implementasi Penerapan SAK ETAP Pada Laporan Keuangan BUM Desa Tridaya Mandiri Desa Bhuana Jaya Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara E Y Suharyono 3, Siti Maesaroh1, Imam Nazarudin Latif2
EKONOMIA Vol 10, No 2 (2021)
Publisher : EKONOMIA

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

Abstract

ABSTRACTThe purpose of this study is to find out and present the suitability of BUM Desa Tridaya Mandiri Bhuana Jaya Village, Tenggarong Seberang District, Kutai Kartanegara regencie and SAK ETAP (2019:1).The basic theory used is the theory of financial accounting using descriptive qualitative analysis tools, namely the application of SAK ETAP in the preparation and presentation of BUM Tridaya Mandiri financial statements. Lost and profit reports, equity change reports,Cash flow reports.Type of descriptive qualitative research. The qualitative descriptive method was chosen because the research conducted was related to the ongoing events.Based on the results of the analysis and discussion it is known that in its financial reporting, BUM Desa Tridaya Mandiri does not present reports on changes in equity, cash flow statements, and also notes to financial statements. Accounting practices in BUM Desa refer to SAK ETAP (2019) have not been implemented due to limited accounting knowledge among BUM Desa managers so they do not practice adequate accounting processes. Not optimal implementation of accounting practices and the use of accounting information in BUM Desa so far is not solely a mistake or lack of BUM Desa managers, but also due to the suboptimal participation of the government and universities in encouraging and facilitating accounting practices in BUM Desa.
Pengaruh Likuiditas, Solvabilitas Dan Profitabilitas Terhadap Harga Saham Perusahaan Indeks Lq 45 Tahun 2014 – 2018 Tatang Kosasih; Elfreda Aplonia Lau; Imam Nazarudin Latif
Journal of Indonesian Science Economic Research Vol 1, No 1 (2019)
Publisher : Common Publisher

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

Abstract

This study aims to analyze the influence of Likuidity seen from Current Ratio, Solvability seen from Debt to Equity Ratio dan Profitability seen from Return On Asset to Share Price of Index LQ 45 Companies in Indonesia Stock Exchange (BEI) in 2014 – 2018.The population in this study are the companies index LQ 45 that are included in the Indonesia Stock Exchange (BEI) in 2014 – 2018. Sample selection is taken by using purposive sampling method. The number of samples are 15 index LQ 45 in Indonesia Stock Exchange (BEI). Data which is secondary data. The classical principle test used in this study is by using normality test, multicolerity test, heteroxidity test, and autocorrelation test. The analysis used in this research is multiple regression method.Based on the calculation results show that the Current Ratio is not significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI). Debt to Equity Ratio is not significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI). Return On Asset is significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI). Current Ratio, Debt to Equity Ratio, dan Return On Asset is not significant to Share Price index LQ 45 in Indonesia Stock Exchange (BEI).
Analisis Portofolio Saham Pada Perusahaan Sub Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Dengan Pendekatan Capital Asset Pricing Model (CAPM) dan Arbitrage Pricing Theory (APT) George Luois David Lento; Imam Nazarudin Latif; Camelia Verahastuti
Journal of Indonesian Science Economic Research Vol 1, No 2 (2019)
Publisher : Common Publisher

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

Abstract

The purpose of this study aims to determine the expected return of the stocks at the mining firms by sector that listing in Indonesia’s Stock Exchange with the CAPM & APT method and also to compare which one from those method was best to predict the expected return. The analytical tools used are Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) and also Mean Absolute Deviation (MAD). The results of this study shows : 1) Expected return value of yearly average with CAPM method period 2016 – 2018 is inclined fluctuation with the result that the hypothesis was rejected. 2) Expected Return value of yearly average with APT method period 2016 – 2018 is always decreases with the result that the hypothesis was rejected. 3) MAD value for CAPM method has smaller value than MAD for APT method, it means CAPM was better than APT in predicting expected return, this result is also showed the hypothesis is accepted. The conclusion of this study is : 1) The result shown expected return at the mining firms by sector in period 2016 – 2018 is inclined fluctuationly, the reasons is CAPM use one systematic risk only that is stock value which came from the intern of the firm. 2) The result shown the expected return at the mining firm by sector in period 2016 – 2018 is always decreases significant enough, the reasons is APT use many economic macro factor like inflation, SBI rate, rupiah kurs in which that factor was increasingly in this study period. 3) The result of MAD CAPM after compare with MAD APT has smaller value, it shows CAPM Method was better than APT method in predicting expected return.
Co-Authors Anton Respati Pamungkas Camelia Verahastuti Catur Dewi Catur Kumala Dewi Dewi, Catur Kumala Eddy Soegiarto K Ema Harifa ESWAN, TUKIMUN, Frihandini, Dina Galih Wisnu Wardhana George Luois David Lento Hamsyah, Hamsyah Helda Syahfari Heriyanto Heriyanto Indra P , Ardiyanto Indrawati, Andi LUKMAN, LUKMAN Mardiana Mardiana Nurfitriani Nurfitriani Purwanti Purwanti Rachman, Marjoni Rina Masithoh Haryadi Tatang Kosasih Titin Ruliana William Budiman Wongso, Rusmadi