Claim Missing Document
Check
Articles

Found 28 Documents
Search

Pengaruh Dana Pihak Ketiga dan Non-Performing Loan terhadap Penyaluran Kredit pada Bank yang Terdaftar di BEI Popy Sandra Tesalonica Hutahaean; Diharpi Herli Setyowati; Endang Hatma Juniwati
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2426

Abstract

The purpose in this research was to find the effect of third party funds and non-performing loans on the amount of lending to banking sector listed on the Indonesia Stock Exchange for the period 2014 to 2018. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports, and the data analysis technique uses multiple linear regression analysis. The data processing in this study used a statistical tool, namely E-views 9. The results of this study indicate that partially third party funds have a positive and significant effect on the amount of lending and non-performing loans have a negative and significant effect on the amount of credit disbursement. Simultaneously or together, third party funds and non-performing loans have a significant effect on the amount of lending.
Pengaruh Non-Performing Loan dan Loan to Deposit Ratio terhadap Cadangan Kerugian Penurunan Nilai Siti Alawiyah Vebriana; Diharpi Herli Setyowati; Ade Ali Nurdin
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2433

Abstract

The main activity of the bank is to collect and raise funds from third-party channels through credit. In practice, conventional banks are faced with bad debt problems. The Bank's effort to anticipate bad credit is by establishing reserve funds in the form of Loan Loss Provisions (CKPN). The effect of NPL and LDR on CKPN is important to study because it can Maintain good bank performance. The sample size in this study is 36 banks listed on IDX. The data analysis technique used in this study is panel data regression analysis technique followed by classical hypothesis testing. The results of this study show that NPL have a positive impact on CKPN. The regression test results show that LDR has a negative impact on CKPN. The results of NPL and LDR using F test were positive and significant for CKPN.
Aplikasi Kebangkrutan dengan Menggunakan Metode Altman Z-Score (Studi pada PT Jaya Agra Wattie Tbk Periode 2010-2019) Salma Istiqomah; Ruhadi Ruhadi; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2496

Abstract

This research aim is to know the condition of the finance in PT Jaya Agra Wattie Tbk on 2010 – 2018. This research is used by the Altman Method. This method usually use for bankrupt analysis. After finishing the research, the company will able to know the condition of the finance and also will make the right policy. Also, it has known the condition of company finance in the beginning and be able to anticipate a finance problem which will happen in the future. It is used the secondary data which is a finance report of PT Jaya Agra Wattie. The data is taken from the official website of the company in 2010 – 2018. The result of this research shows that PT Jaya Agra Wattie is in the bankrupt condition (grey area) in 2010 to 2012 because of the result of the Zero Score has showed in between 2.6 to 1.11. So, it has the average Zero score 2.519153. Meanwhile, in 2013 to 2018 the finance of the company has in the low condition that has the average Zero Score -0.41076. The score has in bankrupt area (financial distress) with the clarification Zero Score in the low of 1.11.
Penilaian Efisiensi Pengelolaan Modal Kerja dan Kinerja Keuangan pada PT Duta Pertiwi Nusantara Tbk Rina Rahmawati; Iwan Setiawan; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2500

Abstract

This research aims to assess the efficiency of working capital management and the financial performance condition of PT. Duta Pertiwi Nusantara Tbk period 2014-2018. This type of research is descriptive of quantitative, using secondary data from the balance sheet and income statements. Data analysis techniques with source analysis and use of working capital and analysis ratio. The results of the research, analysis of the sources and the use of working capital, are not fully efficient because there are increases and decreases in working capital followed the fluctuations in the ratio profitablitas. Liquidity ratio fluctuates, the ratio is high above the industry general ratio standard, it is not fully efficient and the financial performance is overly liquid. Activity ratios and profitability ratios fluctuate and also tend to decline, the ratio is still low below the industry general ratio standard, so according to activity ratios and profitability ratios it is not efficicent and financial performance less good.
Pengaruh DER, ROE dan EPS terhadap Harga Saham Perusahaan Konstruksi dan Bangunan di BEI Refi Maulida Sari; Iwan Setiawan; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3125

Abstract

The problem in this research is the decline stock prices of Construction and Building Companies when infrastructure development projects are intensively implemented. This study aims to determine the effect of DER, ROE, and EPS on the Stock Prices of Construction and Building Companies on the IDX in 2014-2019. The research method uses an associative type of quantitative method with a population of Construction and Building Companies on IDX 2014-2019 and obtained a sample of 8 companies taken through purposive sampling technique. The study was conducted using multiple linear regression analysis with the help of SPSS software version 25. The results show that simultaneously DER, ROE, and EPS have a significant effect on Stock Prices. Partially DER and EPS have a positive and significant effect on Stock Prices while ROE has no positive and significant effect on Stock Prices.
Pengaruh TATO dan CR terhadap ROA pada Perusahaan Subsektor Food and Beverage yang Terdaftar di BEI Lola Luthfi Aulia; Ruhadi Ruhadi; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3136

Abstract

Research in this final task aims to find out and analyze the influence of TATO and CR on ROA on Food and Beverage Subsector companies listed on the IDX Period 2015-2019. The type of data used in this study is secondary data in the form of company financial statements. In this study, food and beverage companies on the Indonesia Stock Exchange that were used as research samples there were 8 companies. The research methods carried out are descriptive and quantitative research methods. The test was conducted using IBM SPSS. The methods used are with classical assumption tests, multiple linear regression analysis and hypothesis tests. The results of this analysis show that Total Assets Turnover has no effect on Return On Assets and Current Ratio has an effect on Return On Assets Total Assets Turnover and Current Ratio have a simultaneous effect on Retun On Assets.
Pengaruh LDR dan BOPO terhadap ROA pada Bank Umum Swasta Nasional Devisa di Bursa Efek Indonesia Delsi Indi Rahmawati; Diharpi Herli Setyowati; Fatmi Hadiani
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3147

Abstract

The purpose of this research is to find out the effect of Loan to Deposit Ratio (LDR), Operational Efficiency Ratio (OER) to Return on Asset (ROA) BUSN Devisa listed on Indonesian Stock Exchange (IDX) periode of 2012-2019. The population of this research are BUSN Devisa listed on Indonesian Stock Exchange (IDX), the sample of this research are 17 banks used purposive sampling methods. The analysis used in this research is panel data regression by using EVIEWS 9. The research showed that LDR partially has no effect and not significant to ROA, OER partially has significant effect to ROA, and simultaneously LDR and OER have significant effect to ROA.
ANALISIS KINERJA KEUANGAN BANK UMUM SYARIAH SEBAGAI DAMPAK INEFISIENSI OPERASIONAL Diharpi Herli Setyowati
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 3 No. 1 (2019)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v3i1.178

Abstract

This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.