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All Journal Akuntansi Krida Wacana Jurnal Equity Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Economics and Digital Business Review Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Equity Jurnal Serina Abdimas
Elsa Imelda
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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THE INFLUENCE OF BANKING HEALTH LEVELS BY USING RGEC METHOD ON BANKING FINANCIAL PERFORMANCE Wijaya, Lareina; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1401-1409

Abstract

Financial performance being a sentimental sense of company’s financial to facilitate bank management and investment decisions for mitigate risk and strengthen profitability. This study aim to analyze and to examine the impact of RGEC method on the profit growth of companies listed on IDX in five periods, 2019-2023. Determination of the sample by using the method of purposive sampling. The type of research used is quantitative using secondary data that acquired from company’s annual reports from 2019 to 2023 periode with a total sample selected about 42 banking companies. The tool used is multiple linear regression assisted by eviews13. Results obtained in the research indicate that RGEC significantly impacted companies profit growth in 2019-2023 period. Risk profile proxied with non performing loan and good corporate governance proxied with board of independent commissioners has negative impact on profit growth. On the other side, capital proxied by capital adequacy ratio positively impact on companies profit growth. Whereas earnings proxied by net interest margin does not affect banking profit growth listed on IDX during 2019 and 2023.
USING OF THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN THE ACCEPTANCE OF MOBILE BANKING APPS Lukman, Hendro; Imelda, Elsa; Vianney, Vannessa Maria; Darwis, Andrea Stephanie; Pratama, Go Cecilia Claudia
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1466-1476

Abstract

Current technological developments are also felt in personal financial activities. Personal financial activities will be related to banking business services. One of the impacts of implementing technology for personal financial activities is the Mobile Banking Application (Apps -M Banking). The research to analyzes the acceptance of Apps. M-Banking by customers. The analysis uses the Unified Theory of Acceptance and Use of Technology approach. This study is descriptive quantitative using primary data. Data collection using digital questionnaires with convenience and snowball methods. The data collected were 75 respondents. The analysis used Structural Equation Modeling with Performance Expectancy, Efficient Expectancy, Social Influence and Facility Condition as independent variables. The results of this study indicate the Performance Expectancy, Social Environment do not affect the Use Behavior of bank customers in using Apps. M-Banking through Behavioral Intention. While Effort Expectancy and Facility Condition affect Use Behavior using the Mobile Banking application through Behavioral Intention. The conclusion of this study shows that App. Conventional bank M-Banking has not fully met customer expectations so that the social environment does not affect it even though easy use and support facilities already support it. This study provides input for banks to improve the M-Banking App to further improve customer performance.
PENGARUH FINANCIALS RATIO TERHADAP FINANCIAL DISTRESS DENGAN MODERASI AUDIT COMMITEE PADA PERUSAHAAN CONSUMER NON-CYCLICALS Venia, Gloria; Sastrasasmita, Emillia; Imelda, Elsa
Jurnal Serina Ekonomi dan Bisnis Vol 3 No 1 (2025): Februari 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v3i1.35701

Abstract

Financial distress merupakan kondisi ketika perusahaan mengalami kesulitan dalam memenuhi kewajiban finansialnya, yang dapat berujung pada kebangkrutan jika tidak segera ditangani. Penelitian ini bertujuan untuk mengkaji pengaruh rasio keuangan terhadap financial distress dengan audit committee sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Rasio keuangan yang dianalisis meliputi profitability (ROA), liquidity (QR), solvability (DAR), dan activity (TATO). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Pemilihan sampel dilakukan menggunakan metode purposive sampling, menghasilkan 74 data observasi dari total populasi 132 perusahaan. Analisis data dilakukan dengan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) melalui bantuan perangkat lunak EViews. Hasil analisis menunjukkan bahwa profitabilitas dan aktivitas berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan, likuiditas dan solvabilitas tidak berpengaruh signifikan terhadap financial distress. Selain itu, audit committee juga tidak mampu memoderasi hubungan antara rasio-rasio keuangan tersebut dengan financial distress. Temuan ini mengindikasikan bahwa peran audit committee dalam perusahaan belum dijalankan secara efektif sebagai fungsi pengawasan keuangan. Penelitian ini diharapkan dapat memberikan wawasan bagi manajemen perusahaan dan peneliti selanjutnya mengenai faktor-faktor yang berkontribusi terhadap potensi financial distress, serta menyoroti pentingnya penguatan mekanisme pengawasan internal. Financial distress refers to a condition in which a company struggles to meet its financial obligations, potentially leading to bankruptcy if not addressed promptly. This study aims to examine the effect of financial ratios on financial distress with the audit committee as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The financial ratios analyzed include profitability (ROA), liquidity (QR), solvability (DAR), and activity (TATO). This research employs a quantitative approach using secondary data obtained from annual reports. The sample was selected using a purposive sampling method, resulting in 74 observations from a population of 132 companies. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews software. The results indicate that profitability and activity have a negative and significant effect on financial distress. In contrast, liquidity and solvability do not have a significant effect. Furthermore, the audit committee was found unable to moderate the relationship between the financial ratios and financial distress. These findings suggest that the audit committee's role in companies has not been effectively implemented in terms of financial oversight. This study is expected to contribute to both corporate management and future researchers in better understanding the factors influencing financial distress and highlighting the importance of strengthening internal oversight functions.
Hubungan Pengungkapan Sukarela terhadap Biaya Utang yang Dimoderasi oleh Ketepatan Waktu Pengungkapan Imelda, Elsa; Wirianata, Henny; Suryani, Adelia
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.46 KB) | DOI: 10.34209/equ.v22i2.935

Abstract

Tujuan Penelitian ini adalah untuk menganalisis efek moderasi dari ketepatan waktu pengungkapan pada hubungan antara pengungkapan sukarela dan biaya utang. Penelitian ini menggunakan 267 sampel perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2015-2017. Hasilnya menunjukkan bahwa pengungkapan sukarela mempunyai efek yang signifikan terhadap biaya utang, sementara ketepatan waktu pengungkapan tidak memiliki dampak signifikan terhadap biaya utang. Hal ini menunjukkan bahwa pengungkapan sukarela mungkin menurunkan risiko perusahaan yang dinilai oleh kreditor. Ketepatan waktu pengungkapan dapat digunakan sebagai variable moderasi dalam asosiasi antara pengungkapan sukarela dan biaya utang. Jika perusahaan mempublikasikan laporan tahunan secara tepat waktu sebelum waktu yang ditentukan oleh Otoritas Jasa Keuangan (OJK), maka dampak pengungkapan sukarela terhadap biaya utang cenderung lebih kuat.
INDONESIAN STOCK MARKET REACTION BEFORE AND AFTER THE ANNOUNCEMENT OF FIRST COVID-19 CASE Wijaya, Felia Ananda; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.473-483

Abstract

This study aims to test whether the event of the announcement of the first confirmed case of COVID-19 in Indonesia on March 2, 2020 affected the Indonesian stock market. A total of 119 samples used in this research event study were taken from the share prices of banks, transportation, and consumer good companies listed on the Indonesia Stock Exchange during the 21-day estimation window. The samples were taken using purposive sampling techniques and then the data was analyzed using the Statistical Package for the Social Sciences (SPSS) ver. 28. One Sample Kolmogorov-Smirnov test is used as a data normality test and hypothesis testing is conducted using the Paired-Sample Wilcoxon Signed Rank test. The results showed that there was no significant difference in the average abnormal return of transportation companies and banks before and after the announcement of the first confirmed case of COVID-19 in Indonesia. Meanwhile the average abnormal return of consumer goods companies showed significant difference before-after the first confirmed case of COVID-19 in Indonesia is announced.
STOCK MARKET REACTION TO WHO’S COVID-19 ANNOUNCEMENT IN ASEAN-5 REGION Meryn, Felice; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.419-428

Abstract

The aims of this research is to analyze the stock market reaction in the ASEAN-5 region (Indonesia, Malaysia, Singapore, Philippines, and Thailand) to the announcement of the global COVID-19 pandemic by the World Health Organization (WHO). The method used is an event study with abnormal return as the independent variable. The sample in this study is the main stock index of ASEAN-5 countries. Empirical results showed that there was a significant and insignificant abnormal return on certain days around the announcement of the COVID-19 pandemic by WHO in ASEAN-5. Subsequent findings showed that there was no difference in abnormal returns before and after the global announcement of COVID-19 by WHO.
COMPARATIVE ANALYSIS OF CASH-DRIVEN RESILIENCE DURING THE COVID-19 PANDEMIC Troi, Tania Liliani; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.429-441

Abstract

This study aims to examine the comparison and differences in levels of cash-driven resilience during the normal period, the period before the COVID-19 pandemic, and the period during the COVID-19 pandemic; profitability (return on assets, profit margin, and productivity of assets) and financial constraints (liquidity and leverage) on cash-driven resilience. This research method uses the purposive sampling technique. The number of samples used in this study was 86 manufacturing companies listed on the Indonesia Stock Exchange consecutively from 2018 to 2020. The analysis used in this study was descriptive statistics, Kruskal-Wallis test, and post hoc test which was processed with the help of IBM SPSS Statistics 26 software. This study found that overall, there are significant differences in cash-driven resilience during the normal period, the period before the COVID-19 pandemic, and the period during the COVID-19 pandemic; return on assets, profit margin, liquidity, and leverage on cash-driven resilience. While, productivity of assets does not have a significant difference on cashdriven resilience.
THE EFFECT OF SHORT-TERM DEBT, LONG-TERM DEBT, TANGIBILITY, SALES GROWTH, FIRM SIZE, AND DEBT TO ASSET RATIO ON THE PERFORMANCE OF MANUFACTURING COMPANIES Pradana, Ellen Agustin; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1512-1525

Abstract

This study aims to obtain empirical evidence regarding the effect of short-term debt, long-term debt, tangibility, sales growth, firm size, and debt to asset ratio on the performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The amount of data in this study was 243 samples with purposive sampling method. The test used in this study is the classical assumption test and uses multiple linear regression methods, and data processing using EViews 12 and IBM SPSS 26. The dependent variable in this study is company performance with the proxy Return on Asset (ROA), where the results obtained are sales growth has a positive effect on company performance, firm size and tangibility have a negative effect on company performance, and short-term debt, long-term debt, and debt to asset ratio have no negative effect on company performance.
INDONESIA’S STOCK MARKET LIQUIDITY: THE IMPACT OF COVID-19 PANDEMIC AND SOCIAL DISTANCING Yap, Felicia Sharyn; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1526-1536

Abstract

The purpose of this study was to obtain empirical evidence regarding the effects of COVID-19 pandemic on Indonesia’s Stock Market Liquidity. COVID-19 was observed with three variables (the growth of the total number of confirmed cases, the growth of the number of deaths, and stringency index). This study incorporated market capital, return of Jakarta Composite Index (JCI), and exchange rates of Rupiah against U.S. Dollar as control variables. The source of data of this research was from IHSG transactions, COVID-19 updates on WHO’s website, and exchanges rate historical data from Bank Indonesia’s website from March 2nd, 2020 to December 30th, 2020. Hypothesis testing is done by multiple regression analysis using EViews 12. The findings of this research indicate that COVID-19 did not correlate significantly to the liquidity by the depth measure. The implication of this study is to provide new insight regarding the effects of pandemic towards Indonesia’s stock market liquidity, to become a reference to the future research because the result differs from one country to another one, to provide new insight such as knowledge regarding the higher return and the strengthening of Rupiah means the higher stock market illiquidity by its depth, in order to give guidance for investors’ decision-making process and to give references for the next research.
THE IMPACT OF DIVERSIFICATION, SIZE, GROWTH, LOAN, DEPOSIT, EQUITY, AND LLP ON BANK RISK DURING THE COVID-19 PANDEMIC Putri, Mia Ivana Gunawan; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2000-2010

Abstract

This research aims to obtain empirical evidence about the effect of revenue diversification, firm size, firm growth, loan, deposit, equity, and loan loss provision on bank risk during the COVID-19 pandemic in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period. The number of samples was 29 banking companies selected by purposive sampling method. The data were processed and analyzed using multiple linear regression analysis techniques through EViews 9. The results showed that revenue diversification, firm growth, deposit, and loan loss provision had a significant positive effect on bank risk. Firm size and loan have a significant negative on bank risk. Equity has no significant effect on bank risk.
Co-Authors Anastasya Utami Anggraini, Ellen Cahyani, Fernanda Cecilia, Clarisa Darwis, Andrea Stephanie Elfenso, Parcella Glatia Elysia Via Christy Evelyne, Theresya Franka, Eugenia Henny Wirianata, Henny Hidajat, Natasya Cindy Imelda Rani Immanuel, Vanecia Eveline Jong, Steven Juni Simina Karen Aurellia Kristian, Michelle Lukman, Hendro Magdalena, Fanny Maharani , Marella Ajeng Marvella, Audrys Meilina, Vera Meryn, Felice Michelle Tjen Muhammad Yusron Maulana El-Yunusi Nanang, Sheila Elita Natanael, Ryan Parcella Glatia Elfenso Patricia , Virginia Pradana, Ellen Agustin Prasdecia, Caroline Pieta Sekar Pratama, Go Cecilia Claudia Putri Natasya Fauziah Putri, Mia Ivana Gunawan Rani, Imelda Rante , Paulina Frigia Santoso, Esther Dharmadi Sari , Vinnetta Ratna Sastrasasmita, Emillia Sriwati Stella Stella Maris Steven Jong Suryani, Adelia Tjen, Michele Troi, Tania Liliani Tumbelaka, Kathy Paulina Vallerie, Silvia Velicia, Gabie Venia, Gloria Vianney, Vannessa Maria Vira, Vira Weslie, Marcella Wijaya, Agustina Wijaya, Felia Ananda Wijaya, Lareina Yap, Felicia Sharyn Yola Yola, Yola