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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Management Risiko dan Keuangan Reviu Akuntansi, Keuangan, dan Sistem Informasi KOPEMAS
Didied Poernawan Affandy
Universitas Brawijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF EFFECT OF ACQUISITIONS ON FINANCIAL PERFORMANCE OF ACQUIRER COMPANIES AND ACQUIRED COMPANIES (Case Study of Companies Listed on the Indonesia Stock Exchange Year 2008-2010) Wikasari, Ika; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine how the effect of the acquisition on the financial performance of the acquirer and the acquired company after the acquisition done. The population in this study are all public companies listed on the Indonesia Stock Exchange during the years 2008 to 2010. The sample in this study consisted of 8 the acquirer companies and 5 the acquired companies. The financial performance of the company in this study was measured using financial ratios consist of liquidity ratios, activity ratios, leverage ratios and profitability ratios. Tests performed using Paired Samples T test. The results of the analysis of financial ratios on the acquirer and the acquired company indicates that there was no significant difference between the two years before and one year before to one year after the acquisition. From these results we can conclude that the acquisition does not generally have a significant influence on the financial performance of the acquirer and the acquired company are proxied by financial ratios. This was probably due to lack of strategy and lack of experience in acquisition activity. Keywords: acquisition, the company's performance, financial ratios
ANALISIS PENGUKURAN KINERJA RUMAH SAKIT DENGAN PENERAPAN METODE BALANCED SCORECARD (Studi Kasus Pada RSUD “Kanjuruhan” Kepanjen Kabupaten Malang) Anisak, Laila Yulita; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to measure performance  RSUD “Kanjuruhan” Kepanjen Kabupaten Malang  by using the concept  Balanced Scorecards referring to four perspective  which  are, customers  perspective, financial perspective, internal business process perspective, and also growth and learning  perspective.  The research used descriptive method by using secondary data among years of 2010 – 2012 and primary data to measure employees and patients satisfaction The results showed that the performance of RSUD "Kanjuruhan" Malang Kepanjen measured using Balanced Scorecard overall can be concluded to be "adequate”. The results can be seen in every perspective, which perspective of the customer on  the customer  satisfaction  indicator  shows “satisfied”result with  the amount of 13560, the indicator of customer retention shows fluctuative result from year 2010 increased by 44 % to 49 % in 2011, while in 2012 decreased to 45 %, on customer acquisition indicators also showed fluctuative result that declined from 56 % in 2010 to 51 % in 2011, while the year 2012 increased to 55%. In financial perspective for the economic ratio showed “fairly economical”  result, efficiency ratio  in 2010  showed “efficient” result, but  in 2011 and 2012 showed that the result are “not efficient”, while the ratio of the effectiveness in RSUD "Kanjuruhan" Kepanjen Malang was able  to be “effective”,  it  is evidenced  from the achievement of revenue budget has been made. In internal business process perspective (BOR, TOI, BTO, ALOS, GDR, NDR) as a whole was rated "adequate". In the learning and growth perspective on employee satisfaction indicator shows the results for 8461, which  means  employees  feel  “rather satisfied”, on employee retention indicator show “adequate” results, while the productivity of the employees showed “poor” result. This is evidenced by the increasing percentage of employee absences are reflected in employee productivity indicators. Keywords: Measuring Performance, Hospital, Balanced Scorecard.
ANALISIS EFISIENSI PENGGUNAAN BELANJA DAN JUMLAH PEGAWAI TERHADAP INDEKS KEPUASAN MASYARAKAT: STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA MALANG TAHUN 2013 Sukmawati, Antya; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research was held to see the efficiency level of Government Working Units in Malang Municipality by using Data Envelopment Analysis (DEA) as the research method. Variable Return to Scale (VRS) assumption and both input-oriented and output oriented are used. The result gives the same benchmarks, those are Environmental Units, Development Division, and Food Security Office. Input-oriented method shows that three units belong to group I (very efficient), five units belong to group II (efficient), six units belong to group III (reasonably efficient), four units belong to group IV (inefficient), and 22 units or more than 50% of sample belong to group V (very inefficient). Meanwhile with output-oriented method shows that three units belong to group I and the rest or 37 units belong to group II. Each units cannot be generalized to minimizing input variable because the differences in job description, while the output variable can be maximized by training to increase the quality employees’ performance and service.Keywords: efficiency, DEA, Data Envelopment Analysis, employee, Citizen Satisfaction Index
The Analysis of Sustainability Report As a Form of Corporate Social Responsibility Implementation Based on Global Reporting Initiative (GRI) Guidelines (Case Study at PT. Telekomunikasi Indonesia, Tbk) Putri, Hajir Prisna Sugeng; Affandy, Didied Poernawan
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The main purpose of this research is to gain information and understanding about the level measurement of PT Telekomunikasi Indonesia sustainability report fulfillment based on performance indicators in Global Reporting Initiative (GRI) guidelines. The performance indicators that will be analyzed include economic, environment, labor practices and decent work, human rights, society and product responsibility.  The researcher compared the performance indicators in the sustainability report with Global Reporting Initiative (GRI) standard and then analyzes the standard fulfillment for  those performance indicators. Standard fulfillment has three criteria that include standard fully fulfilled, standard partially fulfilled and standard not fulfilled.   The result of this research is the 2012 sustainability report of PT Telekomunikasi Indonesia has already reported performance indicators that recommended by Global Reporting Initiative (GRI). PT Telekomunikasi Indonesia sustainability report has fully fulfilled 45 indicators out of 84 indicators that covers in each performance indicators and this sustainability report has externally assured by Mazars. Based on the comparison between analysis result and GRI application level, the 2012 sustainability report of PT Telekomunikasi Indonesia can be graded with B+. Keyword: Sustainability Report, GRI, PT Telekomunikasi Indonesia
Pengaruh Perputaran Kredit dan Perubahan Tingkat Suku Bunga pada Return on Asset Lembaga Perkreditan Desa Denpasar Manuarsa, I Made Candra Dedi; Affandy, Didied Poernawan
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1475

Abstract

Lembaga Perkreditan Desa (LPD) serves as a credit lending institution to local villagers in accordance with Bali Province Regional Regulation Number 3 of 2007. As the continuous LPD profitability declines since 2018, the institution strives to boost its profitability in 2021 to improve its credit turnover and change the interest rates. this study aims to determine the effect of credit turnover and interest rate changes on the return on assets of LPD Denpasar, and employs the risk theory of profit as the research theoretical basis involving the saturated samples of 35 LPDs in Denpasar. The results of the panel data analysis utilizing Eviews 12 exhibit that this study conform to the risk theory of profit, revealing the positive correlation of credit turnover on ROA, and interest rates changes which have a negative effect on ROA.
The Effect of Green Accounting, Profitability, and Leverage on Corporate Financial Performance Nimas Utari, Hanung Ratri; Affandy, Didied Poernawan
Jurnal Management Risiko dan Keuangan Vol. 4 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jmrk.2025.04.2.09

Abstract

Environmental degradation, climate change, and issues related to sustainability are major challenges pressing companies in all parts of the world, especially Indonesia. The existence of this challenge proves that an accounting system that incorporates environmental evaluation, such as green accounting, is needed. This study aims to analyze, identify, and empirically prove the effect of green accounting, profitability, and leverage on the financial performance of basic materials, industrials, and consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The data of this study are analyzed by panel data regression processed by Eviews 13 software, and the results exhibit that green accounting and leverage have a positive and insignificant effect on the companies’ financial performance, and profitability has a positive and significant effect on financial performance. This study recommends that companies maintain their profitability to result in good financial performance, and serves as an insight and reference for further research especially on financial performance.
Co-Authors Aldillah Reza Mahendra Antya Sukmawati Ayu Wahyu Wulan Rahayu Dimas Praditya Hajir Prisna Sugeng Putri Hariara Daniel Parlindungan Ika Wikasari Laila Fitriyah LH Laila Yulita Anisak Lutfi Harris Manuarsa, I Made Candra Dedi Nimas Utari, Hanung Ratri Nur Indah Sari Verawati, Ona