Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Akuntansi
Prima Yusi Sari
Universitas Padjajaran
Economics, Econometrics & Finance Education Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Rasio Likuiditas dan NPL Terhadap Rasio Kecukupan Modal Setelah Implementasi BASEL III yordian alvionita putri; Prima Yusi Sari
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 7 No 1 (2019): EDISI MARET
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v7i1.1876

Abstract

Kemampuan bank dalam mencari sumber dana untuk membiayai kegiatannya digambarkan oleh rasio kecukupan modal atau capital adequacy ratio(CAR). Pada prinsipnya kebijakan Basel III memiliki tujuan untuk meningkatkan kemampuan sektor perbankan untuk menyerap potensi risiko kerugian. Semakin besar nilai CAR maka menggambarkan kemampuan bank dalam menyerap risiko besar. Penerapan manajemen risiko diperlukan untuk dapat mengatasi atau mengelola risiko yang selalu ada dalam aktivitas perbankan termasuk pengawasan internal berbasis risiko dan pengawsan kredit secara memadai, sehingga bank dapat terhindar dari kerugian yang pada akhirnya akan menggerus modal bank. Penelitian ini dilakukan bertujuan untuk mengetahui bagaimana pengaruh rasio likuiditas dan non-perfoming loan terhadap rasio kecukupan modal setelah implementasi basel III di Indonesia dengan periode penelitian selama tahun 2013-2017 pada objek penelitian yaitu bank umum konvensional. Dengan sampel sebanyak 1040 observasi yang dibagi menjadi 52 bank dalam 20 triwulan (5 tahun). Hasil penelitian ini adalah rasio likuiditas yang diproksikan dengan net stable funding ratio (NSFR) memiliki pengaruh positif dan signifikan terhadap rasio kecukupan modal dan non-perfoming loan yang diproksikan dengan npl_gross memiliki pengaruh yang negative dan signfikan terhadap rasio kecukupan modal.
Corporate in Financial Distress and Determinant Analysis of Successful Financial Turnaround Ardy Primawan; Nanny Dewi Tanzil; Prima Yusi Sari
Jurnal Akuntansi Vol. 14 No. 1 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.1.9-24

Abstract

Corporate financial distresses and turnarounds has always been relevant on business literatures because we have seen more than enough corporate bankruptcies over the past decades. Financial distress is a condition of declining financial performance, earlier phase prior to companies experiencing bankruptcy or liquidation. The response to this condition ranges from a denial of the problem, to reducing the scale and scope of operations, all the way to the top change of management and dissolution of corporation. With the complexities of issues and implications associated with financial distresses and the recoveries attempted by corporations, the ability to formulate appropriate strategic responses is becoming very much important for management, researchers and practitioners. This research is focusing on the determinant analysis of multiple organizational factors which are expense retrenchment, profitability, free assets, size, assets retrenchment and leverage on successful turnaround of manufacturing companies listed in Indonesia Stock Exchange (IDX) in research period 2015 to 2019. Data used in this research are secondary ones which obtained from Indonesian Capital Market Directory (ICMD). Financial data from 2015 to 2019 are used to determine financial distresses utilizing Altman’s Z-Score model, and data from 2016 to 2018 are processed as the independent variables. This research takes 125 sample of manufacturing companies which after screening come down to 36 companies in Non-Turnaround (NT) group and 8 companies in Turnaround (T) group. The analysis models used in this study include firm-specific variables from 2016 to 2018 to test the hypotheses. At the 5% level of significance, the logistic regression test showed that the research variables of profitability, free assets and leverage considerably affected the likelihood of a successful financial turnaround, and the prediction accuracy was 87%.
Co-Authors Ardy Primawan Nanny Dewi Tanzil yordian alvionita putri