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Analisis Capital Asset Earning dan Liquidity dalam Menilai Kinerja Keuangan Bank Tabungan Negara Periode 2006-2010 Siagian, Pariang
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1287

Abstract

To communicate the financing performance of a bussines includes banking operation by company’s management to many users can be doing by severals tools or mediums. And one of them is financial statement. In that statements we can assess or evaluate all of its bussines activities. By doing analizing to the financial statements its might shown us about how the company using of all the financial resources to achieve their determined plans. The objectives of this article is how to get the informations about the financial performance of Bank Tabungan Negara by doing Financial Statements analysis from the year 2006 to 2010.
SUATU TINJAUAN TENTANG PERANAN BANK UMUM SEBAGAI LEMBAGA INTERMEDIASI KEUANGAN PERIODE 2007 HINGGA 2011 Kasiyat, Kasiyat; Siagian, Pariang
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1275

Abstract

This article aims to analyze the contribute of banking as intermediate institutions by studying if there is the significance relationship between the amount of funds raised and amount of outstanding loans or given credits as the two main functions of banks. The benefits are useful for banking authorities, management of banks, costumers, and scientific people according to their interests. Population as object in this research were all of commercial banks listed in Bank Indonesia website. The representative samples were 10 banks which have been go public. The data were got from the statements of financial position, 2007 to 2011 periods by using technical sampling. The research methods, first were used classical asumption, then regression analysis to test the hypothesis t-test. From the research, it showed that amount of funds raised and the amount of outstanding loans were normally distributed with a significance value 2,000. Autocorrelation test results were obtained that the data were free of the problem of autocorrelation, where the DW-value is 2,946. Correlation analyze was performed on the two variables have the positive outcome or significance to the value of r = 0,947. And the results from the analyzed of test significance of correlation coefficient, showed that the relation between the two variables can be generalized to all commercial banks because the value of t was 23,274. 
Analisis Kinerja Keuangan terhadap Harga Pasar Saham pada Perusahan Pembiayaan Terbuka Siagian, Pariang
Binus Business Review Vol 5, No 1 (2014): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v5i1.1213

Abstract

The main purpose of this article is to inform the result of research and analysis of financial performace effects to the stock market price done to go public financing companies in 2008-2012. Financial performance was assessed based on annual financial statements published on the website of each company and stock market price from the Stock Exchange’s website by the end of research period. Analysis of the financial performance limited on four financial ratios as representation of its financial ratios, such Current Ratio, Asset Turn Over, Return On Asset, and Debt Ratio. From the research and analysis obtained, there are significant effects from various independent variables to dependend variable, with t value: Current Ratio 0,738, Asset Turn Over 0,121, Return On Asset 0,703, and Debt Ratio 0,374; likewise simultaneously test with F value 0,41. All values showed more than 0,05; that it can be concluded there are significant effects between each independent variable and simultaneously to the dependent variable.
Analisis Pengaruh Kinerja Keuangan terhadap Perataan Laba pada Perusahaan Perbankan Terbuka di Indonesia Siagian, Pariang
Binus Business Review Vol 6, No 1 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i1.987

Abstract

The objective of this research is to analyze and identify if there is any influence or not of some financial ratios of go public banking companies on income smoothing index individually or simultaneously. Income smoothing is a form of earning management wich reflect the banking economic or financial performance result, likes the Non Performance Loan (NPL), Posisi Devisa Neto (PDN), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) and Return On Assets (ROA). Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No.13, year 2011. All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. There are eight of go public banking companies listed in BEI in 2008 – 2012 periods that is used as samples, which are selected by purposive sampling. This study has found that there is no the impacts of each independent variables NPL, PDN, LDR, CAR and ROA to the dependent variable Income Smoothing, individually and simultaneously.
Pengaruh Return On Equity, Price Earning Ratio, Price To Book Value Dan Inflasi Terhadap Harga Saham PT Bhakti Investama Tbk Jakarta Siagian, Pariang
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1179

Abstract

Investment on stocks is a high-risky investment to make investors to possibly gain a lot of profit. On the other hand, those investors might experience some big loss. Data collecting comes from theoretical books and other related references. Secondary data including Return On Equity (ROE), Price Earnings Ratio (PER), Earning Per Share (EPS), Book Value (BV), Price To Book Value (PBV) and Stock Prices of PT Bhakti Investama Tbk. This research is intended to find whether Return On Equity (ROE), Price Earnings Ratio (PER), Price To Book Value (PBV) and Inflation, have some influences on the Stock Price of PT Bhakti Investama Tbk., both partially and entirely; and how much the influences are.
Pengaruh Matematika terhadap Motivasi dan Prestasi Belajar Mahasiswa Jurusan Akuntansi Universitas Bina Nusantara Siagian, Pariang
Binus Business Review Vol 4, No 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1036

Abstract

For learning achievement, it is acknkowledged that there are many factors influencing such as internal motivation from students, like willingness or motivation, self discipline and another important thing is level of intelligence. The background of this research  is lot of students are not able to follow  the lessons well, and  the effect is they face some difficulties on their academic achievement, including the areas of accounting subject loaded with mathematic or counting subject. Many students are not happy about math subject, so it makes them less of motivation to learn, and ultimately affects the achievement. Therefore, the writer is interested in conducting research presented in this paper. The factor on this research is to determine whether the influence of mathematic on learning motivation and learning achievement for the students majoring in Accounting Students of Economic hoping to improve the quality of learning process in producing quality graduates. Population on this research is all Accounting Department students, Bina Nusantara University. Research method used is parametric statistic, with purposive sampling, and in processing data is SPSS method with regression analysis tool.  From the research, it is concluded 1) there is significant effect of mathematic factor to the learning motivation, and 2) there is not the significant effect of mathematic factor to the learning achievement.
Hubungan antara Jumlah Dana yang Dihimpun, Kredit yang Diberikan dan Fee Based Income dengan Tingkat Pengembalian Aset pada Perbankan Go Public, Periode 2003 Hingga 2007 Siagian, Pariang
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 11, No 2 (2010): The Winners Vol. 11 No. 2 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v11i2.688

Abstract

To evaluate the financial performance that has been achieving, it is not just doing by physical performance and interesting promotion, but could be examined by scientific methods and principles, such as financial statements analysis, which Central Bank has been done. Because, to know the reality of successful company includes banking, it could be done by measuring those financing performance. For instance, by doing the financial ratios analysis with comparing and interpreting an account to another or others accounts from financial statements that has assumed being necessary and can  be give much benefits.
Hubungan antara Jumlah Dana yang Dihimpun, Kredit yang Diberikan dan Fee Based Income dengan Tingkat Pengembalian Aset pada Perbankan Go Public, Periode 2003 Hingga 2007 Pariang Siagian
The Winners Vol. 11 No. 2 (2010): The Winners Vol. 11 No. 2 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v11i2.688

Abstract

To evaluate the financial performance that has been achieving, it is not just doing by physical performance and interesting promotion, but could be examined by scientific methods and principles, such as financial statements analysis, which Central Bank has been done. Because, to know the reality of successful company includes banking, it could be done by measuring those financing performance. For instance, by doing the financial ratios analysis with comparing and interpreting an account to another or others accounts from financial statements that has assumed being necessary and can  be give much benefits.
Analisis Pengaruh Kinerja Keuangan terhadap Perataan Laba pada Perusahaan Perbankan Terbuka di Indonesia Pariang Siagian
Binus Business Review Vol. 6 No. 1 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i1.987

Abstract

The objective of this research is to analyze and identify if there is any influence or not of some financial ratios of go public banking companies on income smoothing index individually or simultaneously. Income smoothing is a form of earning management wich reflect the banking economic or financial performance result, likes the Non Performance Loan (NPL), Posisi Devisa Neto (PDN), Loan Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) and Return On Assets (ROA). Those the indicators filled and used as the representation of financial performance of banking according to regulation of Bank Indonesia No.13, year 2011. All of these ratios uses as the independent variables in this research, while the Income Smoothing Index as the dependent variable. There are eight of go public banking companies listed in BEI in 2008 – 2012 periods that is used as samples, which are selected by purposive sampling. This study has found that there is no the impacts of each independent variables NPL, PDN, LDR, CAR and ROA to the dependent variable Income Smoothing, individually and simultaneously.
Pengaruh Matematika terhadap Motivasi dan Prestasi Belajar Mahasiswa Jurusan Akuntansi Universitas Bina Nusantara Pariang Siagian
Binus Business Review Vol. 4 No. 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1036

Abstract

For learning achievement, it is acknkowledged that there are many factors influencing such as internal motivation from students, like willingness or motivation, self discipline and another important thing is level of intelligence. The background of this research  is lot of students are not able to follow  the lessons well, and  the effect is they face some difficulties on their academic achievement, including the areas of accounting subject loaded with mathematic or counting subject. Many students are not happy about math subject, so it makes them less of motivation to learn, and ultimately affects the achievement. Therefore, the writer is interested in conducting research presented in this paper. The factor on this research is to determine whether the influence of mathematic on learning motivation and learning achievement for the students majoring in Accounting Students of Economic hoping to improve the quality of learning process in producing quality graduates. Population on this research is all Accounting Department students, Bina Nusantara University. Research method used is parametric statistic, with purposive sampling, and in processing data is SPSS method with regression analysis tool.  From the research, it is concluded 1) there is significant effect of mathematic factor to the learning motivation, and 2) there is not the significant effect of mathematic factor to the learning achievement.