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All Journal Katalogis Business Accounting Review At-Ta'lim : Media Informasi Pendidikan Islam Jurnal Fokus Manajemen Bisnis NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Sewagati: Jurnal Pengabdian Masyarakat Indonesia Gemilang: Jurnal Manajemen dan Akuntansi Info Abdi Cendekia Jurnal Publikasi Ilmu Manajemen E-JRM International Journal of Economics and Management Sciences
Juniarti Juniarti
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Merger dan Akuisisi terhadap Acquirer Firm’s Financial Performance Yosephine Kurnia Anggita; Juniarti Juniarti; Angeline Angeline
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The increase of merger and acquisition activities are enhancing the development of technology sectors significantly. Previous literature regarding the impacts of mergers and acquisitions on firm's financial performance has contradictory results between the positive and negative impacts. Therefore, this study aims to search the impact of mergers and acquisitions on acquirer firm's financial performance. The technology sector is chosen in this study as studies regarding financial performance in this sector are few. In this study, the acquirer firm's financial performance is measured using Return on Asset (ROA). The data used in this study is companies' data from the technology sector that have merger and acquisition transactions from 2014 through 2018. To be included as a sample, the company must be registered as a public company and have a headquarter in Asia. Ordinary Least Square (OLS) is used as the data analyzing method used in this study. The findings suggest that mergers and acquisitions have a positive and statistically significant impact on acquirer firm’s financial performance. The control variables in this study, which are firm age and leverage, are shown to have a negative and significant effect on acquirer firm’s financial performance. Whilst firm size is shown to have a positive effect but the effect is not statistically significant. Due to restrictions in accessing internal company's data, this study could only be conducted on public companies. This study contributes to previous literature by adding new empirical evidence regarding the impact of merger and acquisition on firm’s financial performance in the technology sector.
Pengaruh Right Issue terhadap Respon Investor Yang Dimoderasi oleh Pandemi Covid-19 pada Sub Sektor Perbankan di Bursa Efek Indonesia Varajna Ayu Tejalengkara; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This study aims to determine how investors respond to rights issues during the COVID-19 pandemic in the banking sub-sector on the Indonesia Stock Exchange. The independent variable in this study is the right issue, and the dependent variable in this study is the investor's response which researchers measured using cumulative abnormal return. This study also uses three control variables: leverage, firm size, and market share. In addition, the covid-19 pandemic in this study is a moderator of the relationship between the rights issue and investor response. The sample in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period, selected using purposive sampling and obtained as many as 112 companies. The data analysis technique of this research is panel data regression, with the chosen estimation model, the Common Effect Model (CEM). The results obtained indicate that the rights issue does not affect the cumulative abnormal return. But, the COVID-19 pandemic moderates the relationship between rights issues and cumulative abnormal returns. Even though researchers conducted a comparative test, it did not yield any results.
Respon Investor Terhadap Kinerja Keuangan: Bukti dari Sektor Consumer Goods di ASEAN Ferren Chandra; Olivia Shannen; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Financial performance adalah salah satu instrumen yang paling banyak digunakan investordalam mengambil keputusan investasi. Financial performance menyediakan informasi yang relevanmengenai kondisi keuangan dan kinerja perusahaan yang penting untuk pertimbangan investor.Berbagai penelitian telah dilakukan untuk mengetahui respon investor terhadap financialperformance, dan penelitian-penelitian tersebut memiliki hasil yang berbeda-beda. Beberapapenelitian sebelumnya juga menemukan bahwa relevansi financial performance mulai mengalamipenurunan, tetapi beberapa penelitian lain menemukan sebaliknya. Penelitian ini dilakukan untukmengetahui respon investor terhadap financial performance di sektor consumer goods di ASEAN,dengan menguji 228 perusahaan. Variabel dependen yang digunakan adalah CAR (-5,0,+5) dan CAR(-2,0,+2), variabel independen yang digunakan adalah ROA, EPS, dan CFO/TA, dan variabel kontrolyang digunakan adalah leverage, size, HHI, dan negara. Hasil penelitian menunjukkan bahwa ROAdan CFO/TA direspon positif-tidak signifikan pada kedua event window, sedangkan EPS diresponpositif-signifikan pada event window yang lebih pendek, yaitu 5 hari.
Pengaruh Aksi Korporasi terhadap Reaksi Investor pada Industri Finansial Asia Elizabeth Fiona Cahyadi; Marcella Stevi Angelica; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Tujuan utama dari penelitian ini adalah untuk melihat reaksi investor terhadap aksi korporasi yang dilakukan pada industri finansial Asia. Analisa penelitian ini dilakukan pada 484 perusahaan yang sesuai dengan kriteria penulis. Terdapat 83 perusahaan yang melakukan aksi korporasi selama 2015-2020 di Asia. Penelitian dilakukan menggunakan metodologi event window untuk melihat hubungan aksi korporasi dengan reaksi investor. penelitian ini menggunakan 11, 5, dan 3 event window. Hasil dari penelitian ini adalah pada event window 5 hari yang merupakan model terbaik dalam penelitian ini, investor memiliki reaksi positif terhadap aksi korporasi.
Pengaruh Merger dan Akuisisi Terhadap Financial Performance pada Sektor Transportasi di ASEAN Gracia Stefani; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

This research aims to study the influence of cost-leadership strategy on sustainable financialperformance in South East Asia. The control variables used in this research were Market Share(MS), Competition Intensity (CI), and Firm Size (SIZE). The sample in this research consisted of 656companies on all sectors listed on the South East Asian Stock Exchange in the 2015 – 2019 period.All variables were measured with ratio scale. Cost-leadership strategy was measured by the ratio ofemployee to assets. The data analysis technique used was panel data regression which processedwith GRETL software and the Random Effect Model (REM) was obtained as the selected estimationmodel. The result of this research showed that cost-leadership strategy positively influencedsustainable financial performance if measured with employee to assets. Market share and firm sizehad a positive and insignificant influence on sustainable financial performance. Meanwhile,competition intensity had a negative and insignificant influence on sustainable financialperformance.
Pengaruh Merger dan Akuisisi terhadap Kinerja Keuangan Perusahaan dalam Sektor Kesehatan di negara ASEAN Catherine Catherine; Juniarti Juniarti; Alicia Putri Kharisma Candra Dewi
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

Penelitian ini bertujuan untuk menganalisis apakah kinerja keuangan perusahaan berpengaruh terhadap merger dan akuisisi dari sektor kesehatan di ASEAN. Data sampel yang digunakan dalam penelitian ini yaitu perusahaan go-public dari sektor kesehatan di ASEAN yang menerbitkan laporan keuangan setiap tahun pada tahun 2018-2020. Data yang dipakai setelah dilakukan seleksi sampel adalah 84 perusahaan dari sektor kesehatan di ASEAN. Penelitian menggunakan ukuran perusahaan serta leverage sebagai variabel kontrol. Pengukuran yang dipakai untuk kinerja keuangan perusahaan adalah Return On Asset (ROA). Peneliti menganalisis data dengan regresi linear berganda menggunakan software SPSS. Temuan utama dari penelitian ini adalah merger dan akuisisi berpengaruh negatif terhadap kinerja keuangan perusahaan.
The Effect of Corporate Action on Financial Performance in Transportation Sector Yenny Hutomo; Juniarti Juniarti
Business Accounting Review Vol 9, No 1 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

There is many previous research that analyzed market responses towards mergers & acquisitions. However, there are limited research has been conducted in the transportation sector in ASEAN. This research investigates the effect of corporate action on investor response to transportation sector companies in ASEAN. Investor response was measured by cumulative abnormal returns (CAR), while corporate action we use a dummy variable to separate companies that perform M&A corporate action and those that did not perform M&A corporate action. Control variables used in this study including firm size, firm age, and firm leverage. The number of samples in this study was 192 companies in the transportation sector in ASEAN during the 2015-2020 period. The results showed that the independent variable corporate action had a negative effect on investor response. While the control variables firm size, firm age, and firm leverage had no significant effect on investor response.
The Use Of Concept Map Strategy In Improving Students’ Ability In Composing Descritive Text Syamsul Rizal; Juniarti Juniarti
At-Ta'lim : Media Informasi Pendidikan Islam Vol 14, No 1 (2015): JUNI
Publisher : Institut Agama Islam Negeri Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.075 KB) | DOI: 10.29300/attalim.v14i1.259

Abstract

Tujuan dari penelitian ini untuk meningkatkan kemampuan siswa dalam menulis deskriptif teks menggunakan strategi peta konsep di SMPN 1 Taba Penanjung. Penelitian ini merupakan penelitian tindakan kelas. Sample dari penelitian ini dalah siswa kelas VIIID di SMPN 1 Taba Penanjung yang terdiri dari 30 siswa. Data diperoleh dengan pemberian tes awal yang dilakukan sebelum adanya perlakuan dan memberikan tes pada siklus I, siklus II dan siklus III setelah adanya perlakuan. Hasil penelitian ini menunjukan bahwa ada peningkatan terhadap pemahaman menulis siswa dengan menggunakan peta konsep di SMPN 1 Taba Penanjung (Bengkulu Tengah). Hal ini dibuktikan dengan perolehan perbedaan nilai rata-rata tes awal dan nilai rata-rata tes akhir. Rata-rata nilai tes awal adalah 47,06 atau 6,89% sedangkan rata-rata tes akhir adalah 54,41 atau 20,68% pada siklus I, 72,27 atau 96,55% pada siklus II, dan 82,44 atau 100% pada siklus III. Peningkatanya dari tes awal sampai tes akhir pada siklus III adalah 35,38 atau 93,11%.
ANALISA KINERJA KEUANGAN PADA PERUSAHAAN METAL AND ALLIED PRODUCT YANG TERDAFTAR DI BURSA EFEK INDONESIA Juniarti Juniarti; Salamatun Asakdiyah
Jurnal Fokus Manajemen Bisnis Vol. 4 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v4i2.1353

Abstract

The financial performance of companies known by analysing financial statements, the analysis conducted is the Current Ratio, Liquidity Ratio, Ratio of Current Assets Cash and Cash Ratio of Current Debt, Solvency Ratio of Total Debt for Equity and Debt Ratio of Assets, Ratio of Total Activity Assets Turnonver Ratio and Inventory Turnover Ratio, Profitability Ratio of Profit Margin Ratio and Return On Investment Ratio. This study used secondary data contained in the Indonesia Stock Exchange in the form of financial statement balance sheet and profit and loss of all three Metal and Allied Products Company for five years from 2005-2009. By using ratios – financial ratios above then the results is to provide ratings (ranking) on each – each company include: PT. Betonjaya Manunggal Tbk., rank (rank), the first based on the financial performance ratios liquidity ratios, solvency, activity, and profitability. PT. Lion Metal Works Tbk., rank (rank), second because one ratio is the ratio of the activity on the total asset turnover underperforming because fewer than than 1 times the velocity. PT, Jaya Pari Steel Tbk., rank (rank) third because in addition to the activity ratio, second ratio is the ratio of fluctuating liquidity and profitability ratios is not good.
Perbedaan Pengaruh Enterprise Risk Management (ERM) terhadap Nilai Perusahaan Sebelum dan Semasa Covid-19 Natasha Kamtoso; Melissa Evelyn Wijaya; Juniarti Juniarti
Business Accounting Review Vol 9, No 2 (2021): Business Accounting Review
Publisher : Business Accounting Review

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Enterprise Risk Management is an activity and strategy that allows a company to managevarious types of risks to increase the value of the company for its stakeholders. This study aims toexamine the positive relationship between ERM and firm value, as well as examine the moderatingrole of the Covid-19 pandemic in the relationship between ERM and firm value in the bankingsub-sector listed on the Indonesia Stock Exchange. The independent variable in this study isEnterprise Risk Management and the dependent variable in the study is firm value as measured byTobin's Q. This study uses 4 control variables, namely, ROA, leverage, firm size, and cash flow fromoperating. In addition, the Covid-19 pandemic is used as a moderator between ERM and companyvalue. The sample in this study is the banking sub-sector companies listed on the Indonesia StockExchange in the 2018-2021 period, which were selected using the purposive sampling method withthe final sample of 26 companies. Based on the results obtained, ERM proved to have a positiveeffect on firm value. Meanwhile, the Covid-19 pandemic has not proven to strengthen the positiverelationship between ERM and firm value.
Co-Authors Alicia Putri Kharisma Candra Dewi Angeline Angeline Batubara, Tomi Widodo Catherine Catherine Dinesya Winarto Elizabeth Fiona Cahyadi Endah purnamasari Ferren Chandra Gracia Stefani Harliansyah Harliansyah Immanuel Jonathan Marcella Stevi Angelica Melissa Evelyn Wijaya Nasution, Sarifa Ulfa Natasha Kamtoso Ndaru Andri Damayanti Olivia Shannen Pradini, Putri Rahmawati Rahmawati Rika Ferlianti Risdawati Djohan Rois Arifin Salamatun Asakdiyah Sherina Santoso Stanly Tejasukmana Syamsul Rizal Vania Sugiharto Varajna Ayu Tejalengkara Vincensius Purnomo Vincent Vincent Yenny Hutomo Yosephine Kurnia Anggita Zetary, Luriandra Nadhifa