Garuda - Garba Rujukan Digital

Analisis Tingkat Kesehatan Kinerja Keuangan Perusahaan BUMN Bidang Industri Pertahanan (Indhan) Indonesia Periode 2015-2019 Angga Nugraha; Tjetjep Djuwarsa; Ine Mayasari
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

This study seeks to describe the quality of financial performance of Indonesian Defense Industry (Indhan) BUMN companies in the 2015-2019 period as measured using a reference standard based on the Decree of the Minister of State-Owned Enterprises (BUMN) Number (KEP-100/MBU/2002). The assessment indicators used as an assessment tool consist of 8 indicators, namely Return on Equity, Return on Investment, cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and the ratio of total equity to total assets. The results of the study showed varied results. PT Dahana (Persero) obtained a “Sehat AA” level of financial health in 2015-2018 and “Sehat A” in 2019. PT Industri Telekomunikasi Indonesia (Persero) obtained a “Kurang Sehat B” level of financial health in 2015-2016, then in 2017 received a "Kurang Sehat BB" to decrease in 2018 and 2019 to "Tidak Sehat CCC". PT Pindad (Persero) obtained financial performance results with a value of "Kurang Sehat BBB" in 2015-2017, then "Sehat A" in 2018 and decreased in 2019 to "Kurang Sehat BBB”.

Perbandingan Return dan Risiko Saham Subsektor Perbankan dengan Subsektor Property Real Estate yang Terdaftar di BEI Ladysa Awala; Tjetjep Djuwarsa; Dimas Sumitra Danisworo
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

The Indonesia Stock Exchange (IDX) noted the rise investors during 2019. In addition, some of the sector on the market capital shows the rapid development. It can be seen from a stock transactions. However, the developments is not indicate the return and risk of every sector. This research aims to determine differences in return and risk of stock between banking subsector and property, real estate subsector on the period 2019. The data used are secondary data obtained from Indonesia Stock Exchange and Id Investing. The research sample used was of 16 (sixteen) companies stock in the banking subsector and 14 (fourteen) companies stock in the property, real estate. This study used the Mann Whitney Test using SPSS version 24 software as analysis tool. The result of this research shows that there is no significant difference return and risk between banking subsector and property, real estate subsector.

Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga Henna Ardhefani; Rosma Pakpahan; Tjetjep Djuwarsa
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

The aim of this research are to know the effect of CR and DER to ROA on companies subsector of cosmetics and household listed on Indonesia Stock Exchange Period 2012 - 2019. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports. This research used purposive sampling method and obtained 5 samples of companies subsector of cosmetics and households listed on Indonesia Stock Exchange Period 2012 - 2019. Analytcal techniques used are classical test assumptions and multiple linear regression hypothesis test using partial T test and F test simultaneously at the significance level of 5% with SPPS version 26. This research showed partially CR is not having significant effect on ROA, and DER has a positive and significant effect on ROA. Therefore, simultaneously that CR and DER have a significant effect on ROA.

Penilaian Tingkat Kesehatan Keuangan Perusahaan Berdasarkan SK Menteri No. KEP-100/MBU/2002 (Studi Kasus PT Jasa Marga (Persero) Tbk Periode 2014 – 2018) Karmila Indah Pratiwi; Ade Ali Nurdin; Tjetjep Djuwarsa
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

This research aims to measure the level of financial health of PT. Jasa Marga (Persero) Tbk. 2014 - 2018 period based on SK. Minister of BUMN No. KEP-100 / MBU / 2002 and this research focuses on one aspect, namely the financial aspect. This research uses 8 analysis aspect, namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, InventoryxTurnover (ITO), TotalsAsset Turnover (TATO), and TMS againstwTA. This research method using descriptive method. The type of data used is quantitative data. The data source used is secondary data obtained from financial reports through www.jasamarga.com. Based on the results of the analysis that has been done, the level of financial health of PT. Jasa Marga (Persero) Tbk in 2014 received the predicate A (Healthy). In 2015 received the predicatewA (Healthy). In 2016 received the predicate BBB (Less Healthy). Inz2017 received the predicate BBB (Less Healthy). In 2018 received thewpredicate BBB (Less Healthy).

Analisis Tingkat Kesehatan Kinerja Keuangan Perusahaan BUMN Bidang Industri Pertahanan (Indhan) Indonesia Periode 2015-2019 Angga Nugraha; Tjetjep Djuwarsa; Ine Mayasari
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.v1i1.2415

This study seeks to describe the quality of financial performance of Indonesian Defense Industry (Indhan) BUMN companies in the 2015-2019 period as measured using a reference standard based on the Decree of the Minister of State-Owned Enterprises (BUMN) Number (KEP-100/MBU/2002). The assessment indicators used as an assessment tool consist of 8 indicators, namely Return on Equity, Return on Investment, cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and the ratio of total equity to total assets. The results of the study showed varied results. PT Dahana (Persero) obtained a “Sehat AA” level of financial health in 2015-2018 and “Sehat A” in 2019. PT Industri Telekomunikasi Indonesia (Persero) obtained a “Kurang Sehat B” level of financial health in 2015-2016, then in 2017 received a "Kurang Sehat BB" to decrease in 2018 and 2019 to "Tidak Sehat CCC". PT Pindad (Persero) obtained financial performance results with a value of "Kurang Sehat BBB" in 2015-2017, then "Sehat A" in 2018 and decreased in 2019 to "Kurang Sehat BBB”.

Perbandingan Return dan Risiko Saham Subsektor Perbankan dengan Subsektor Property Real Estate yang Terdaftar di BEI Ladysa Awala; Tjetjep Djuwarsa; Dimas Sumitra Danisworo
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.v1i1.2422

The Indonesia Stock Exchange (IDX) noted the rise investors during 2019. In addition, some of the sector on the market capital shows the rapid development. It can be seen from a stock transactions. However, the developments is not indicate the return and risk of every sector. This research aims to determine differences in return and risk of stock between banking subsector and property, real estate subsector on the period 2019. The data used are secondary data obtained from Indonesia Stock Exchange and Id Investing. The research sample used was of 16 (sixteen) companies stock in the banking subsector and 14 (fourteen) companies stock in the property, real estate. This study used the Mann Whitney Test using SPSS version 24 software as analysis tool. The result of this research shows that there is no significant difference return and risk between banking subsector and property, real estate subsector.

Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga Henna Ardhefani; Rosma Pakpahan; Tjetjep Djuwarsa
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.v1i2.2502

The aim of this research are to know the effect of CR and DER to ROA on companies subsector of cosmetics and household listed on Indonesia Stock Exchange Period 2012 - 2019. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports. This research used purposive sampling method and obtained 5 samples of companies subsector of cosmetics and households listed on Indonesia Stock Exchange Period 2012 - 2019. Analytcal techniques used are classical test assumptions and multiple linear regression hypothesis test using partial T test and F test simultaneously at the significance level of 5% with SPPS version 26. This research showed partially CR is not having significant effect on ROA, and DER has a positive and significant effect on ROA. Therefore, simultaneously that CR and DER have a significant effect on ROA.

Penilaian Tingkat Kesehatan Keuangan Perusahaan Berdasarkan SK Menteri No. KEP-100/MBU/2002 (Studi Kasus PT Jasa Marga (Persero) Tbk Periode 2014 – 2018) Karmila Indah Pratiwi; Ade Ali Nurdin; Tjetjep Djuwarsa
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.v1i2.2512

This research aims to measure the level of financial health of PT. Jasa Marga (Persero) Tbk. 2014 - 2018 period based on SK. Minister of BUMN No. KEP-100 / MBU / 2002 and this research focuses on one aspect, namely the financial aspect. This research uses 8 analysis aspect, namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, InventoryxTurnover (ITO), TotalsAsset Turnover (TATO), and TMS againstwTA. This research method using descriptive method. The type of data used is quantitative data. The data source used is secondary data obtained from financial reports through www.jasamarga.com. Based on the results of the analysis that has been done, the level of financial health of PT. Jasa Marga (Persero) Tbk in 2014 received the predicate A (Healthy). In 2015 received the predicatewA (Healthy). In 2016 received the predicate BBB (Less Healthy). Inz2017 received the predicate BBB (Less Healthy). In 2018 received thewpredicate BBB (Less Healthy).

Faktor Penentu Earning Per Share Perusahaan Properti dan Real Estate yang Terdaftar dalam Indeks Saham Syariah Indonesia Gayatri Aisyah Ardinindya; Tjetjep Djuwarsa
Journal of Islamic Economics and Business Vol 1, No 2 (2021): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

In conducting this study, to determine the effect of the Current Ratio, Debt to Assets Ratio, Return on Assets to the Earning Per Share of property and real estate companies listed in ISSI. The sample in this study consisted of 12 property and real estate companies registered with ISSI. The data used was obtained from the official website of the Indonesia Stock Exchange, as well as the company's official website. The analytical method used is the panel data regression method using EViews 10 Software. The results obtained from this research are; CR partially positive and insignificant effect on EPS, DAR partially positive and not significant effect on EPS, ROA partially positive and significant effect on EPS, CR, DAR, and ROA simultaneously positive and significant effect on EPS.

Pengaruh Kualitas Sistem “Financial Technology” (Fintech) terhadap Kepuasan Pengguna Paylater Di Kota Bandung Riauli Susilawaty Hutapea; Arwan Gunawan; Tjetjep Djuwarsa; Rendra Trisyanto Surya
Journal of Comprehensive Science (JCS) Vol. 2 No. 2 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i2.240

Penelitian ini bertujuan untuk mengukur pengaruh Kualitas Sistem “Financial Technology” (Fintech) Terhadap Kepuasan Pengguna Paylater. Fintech semakin berkembang seiring dengan semakin canggihnya teknologi informasi dan komunikasi yang merambah ke berbagai aspek. Salah satunya dalam payment system yaitu terdapat alternatif dalam sistem pembayaran dengan menggunakan sistem paylater. Layanan paylater menawarkan pengguna bertransaksi lebih cepat, mudah, praktis namun sederhana dibandingkan dengan kartu kredit. Adanya kemudahan dalam penggunaan Paylater menyebabkan terjadinya penyalahgunaan data pribadi pengguna serta keluhan terhadap kesalahan sistem dan pelayanan. Penelitian ini dilakukan di kota Bandung dengan responden para pengguna Paylater. Sampel yang digunakan sebanyak 130 responden dengan menggunakan teknik purposive sampling dan menetapkan kriteria tertentu. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan regresi linier sederhana serta alat uji analisis menggunakan Perangkat Lunak SPSS 26. Hasil penelitian ini menunjukkan bahwa kualitas sistem “financial technology” (Fintech) berpengaruh positif dan signifikan terhadap kepuasan pengguna Paylater di Kota Bandung.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search