Articles
<![CDATA[Pengaruh Kinerja Keuangan dan BI-7 Day Repo Rate terhadap Profitabilitas pada Bank BUMN ]]>
<![CDATA[Salsa Bila Azahra]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Muhamad Umar Mai]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3145
<![CDATA[The purpose of this research is to describe the effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan and BI-7 Day Repo Rate on profitability (ROA) at BUMN Bank period 2012-2019. Population and samples in this research are Bank BUMN period 2012-2019 as many as 4 banks (BNI, BRI, BTN and Mandiri Bank). Saturation sampling is the sampling technique used. The BUMN Bank annual report is the secondary data used. Associative and quantitative research methods are the research methods used. The test is done by panel data regression method which is processed using Eviews 9. The selected panel data regression method is the Fixed Effect Model. The results showed that partially CAR had significant effect on profitability. Partially LDR had not significant effect on profitability. Partially NPL had significant effect on profitability. Partially BI7DRR had not significant effect on profitability. Simultaneously, CAR, LDR, NPL and BI7DRR had a significant effect on profitability (ROA) at Bank BUMN.]]>
<![CDATA[Pengaruh Rasio Keuangan Sebagai Indikator dalam Memprediksi Potensi Kebangkrutan Bank Umum yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Fasha Asyva]]>;
<![CDATA[Kristianingsih Kristianingsih]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3228
<![CDATA[This study aims to provide empirical evidence that financial ratios include in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks and to determine financial ratios that can be used as indicators in predicting bankruptcy of commercial banks. This study uses secondary data in the form of bank financial statements for 2015-2019 at commercial banks listed on the Indonesia Stock Exchange, with 12 banks selected as samples through the purposive sampling method. The analytical technique used is panel data regression analysis with a random effect model. The test results show that the financial ratios included in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks. However, partially, only LFR and CAR can be used as indicators to detect potential bankruptcy of commercial banks. Meanwhile, NPL, BOPO,and ROA cannot be used as indicators to predict the potential for bankruptcy of commercial banks.]]>
<![CDATA[Pengaruh Cash Turnover terhadap Return on Assets Pada PT Unilever Indonesia Tbk ]]>
<![CDATA[Reivaldo Reivaldo]]>;
<![CDATA[Ruhadi Ruhadi]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3686
<![CDATA[The aims of this research to analyze the effect of Cash Turnover (CTO) on Return on Assets (ROA) at PT. Unilever Indonesia for the period 2012-2019. The data that used in this research is the financial statements of PT. Unilever Indonesia During the 2012-2019 Period. The analysis used to determine the effect of Cash Turnover (CTO) on Return On Assets (ROA) is a verification analysis using SPSS 23.0 software. The results of this research indicate that the Cash Turnover (CTO) variable significantly influences Return on Assets (ROA).]]>
<![CDATA[Pengaruh ITO dan WCTO terhadap NPM pada Perusahaan Farmasi ]]>
<![CDATA[Sekar Wulan Wiwitanti]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Endang Hatma Juniwati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3688
<![CDATA[This research aims to description whether there is an influence between Inventory Turnover, Working Capital Turnover to Net Profit Margin (NPM). This research uses quantitative method, so the sample that used in this research is sub-sector’s company of pharmacy that has been listed on the Indonesia Stock Exchange (IDX) for 2014-2018 period . This research used secondary data. Data analysis method used descriptive analysis and statistics analysis with using IBM SPSS 26 software. The results showed that partially, Inventory Turnover has significant effect on Net Profit Margin with positive coefficient and Working Capital Turnover has significant effect on Net Profit Margin with negative coefficient. While, simultaneous Inventory Turnover and Working Capital Turnover has significant on Net Profit Margin with R Square value is 64% and 36% residual was influenced bye other factor outside variabels researched.]]>
<![CDATA[Analisis Struktur Modal Optimal Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI ]]>
<![CDATA[Siti Aisah]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3689
<![CDATA[The optimal of capital composition is determined between Debt and Capital determining the capital structure policy, taking in accounts the company’s funding needs so as so to maximize from farm value, in the phamaceytical sub sector companes listed oh the IDX for priod 2014-2018, with secondary data from the financial reports of PT KimiaFarma, PT KalbeFarma, PT Industri Jamu dan Farmasi Sido MuncuI, PT TempoScan Pasific, PT Merck, PT Pyridam Farma. uses the cost of capital (COC) and weight aveage cost of capital (WACC). The result shows PT Industri Jamu dan Farmasi Sindo MuncuI was optimal in 2018,PT Tempo Scan Pasific was optimal in 2014, PT Merck Tbk was optimal in 2016 and PT Pyrida Farma was optimal in 2016. PT Kimia Farma and Kalbe Farma not optimal.]]>
<![CDATA[Pengaruh WCTO Terhadap CR pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI ]]>
<![CDATA[Tri Yuniarti]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3690
<![CDATA[This research of aimed to understand the influence of working capital turnover to current ratio of mining company. The population are all mining companies listed on the Indonesia Stock Exchange (BEI) in 2008-2012. There are 5 companies selected using purposive sampling method. This research method use panel data regression with eviews9. The selected panel data regression method is Common Effect Model The result shows that Working Capital Turnover have significant effect on Current Ratio.]]>
<![CDATA[PENGELOLAAN PROPERTI RUKOS BERBASIS PADA KINERJA ASET ]]>
<![CDATA[Katharina Priyatiningsih]]>;
<![CDATA[Iwan Mulyawan]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Jurnal Difusi Vol 1 No 1 (2018): Jurnal Difusi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat (P3M) Politeknik Negeri Bandung ]]>
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DOI: 10.35313/difusi.v1i1.1028
<![CDATA[Usaha membuka Rukos (Rukos) seperti bisnis pada umumnya yaitu untuk mendapatkan penghasilan dan keuntungan bagi pemiliknya. Kondisi usaha bisnis Rukos di seputar kawasan kampus merupakan bisnis yang menjanjikan, bersifat jangka panjang dengan persaingan yang berfokus pada pelayanan. Pemilik Rukos belum sepenuhnya menjalankan usaha tersebut secara profesional, hal ini diindikasikan melalui tingkat hunian yang belum optimal. Kinerja aset properti Rukos dapat dinilai kinerjanya melalui empat ukuran yaitu kondisi fisik, fungsional, utilitas dan keuangannya. Kegiatan pengabdian kepada masyarakat ini dilakukan di daerah kawasan kampus Politeknik Negeri Bandung yaitu daerah Ciwaruga dan daerah Sarijadi. Responden penelitian ini adalah pemilik atau pengelola Rukos dengan jumlah responden 20 usaha Rukos. Teknik pengumpulan data dengan kuesioner, wawancara dan observasi. Data kegiatan ini menunjukan kinerja aset properti Rukos secara umum perlu ditingkatkan. Sehubungan dengan hasil tersebut maka kegiatan ini dilanjutkan dengan memberi pemahaman kepada pengelola atau pemilik usaha Rukos untuk mengelola dengan manajemen yang diberikan melalui pelatihan. Hasil pelatihan ini diharapkan dapat membuka pemahaman baru tenang pengelolaan Rukos sebagai aset properti dan merupakan bisnis yang strategis sehingga bukan hanya mendapatkan penghasilan dan keuntungan tetapi jangka panjangnya memiliki nilai aset yang makin meningkat.Kata kunci: properti, rukos, kinerja aset]]>
<![CDATA[Return on Asset pada Perusahaan Sub Sektor Farmasi: Studi Pengaruh Sales Growth, Current Ratio dan Net Profit Margin ]]>
<![CDATA[Nurfitria Nurfitria]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Banter Laksana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3196
<![CDATA[This research aims to explain the effect of Sales Growh, Current Ratio, and Net Profit Margin on Return On Asset in pharmaceutical sub-sector companies listed on BEI in 2015-2020. The research method used is associative method with a quantitative approach. The source of data used is secondary data in the form of annual reports of pharmaceutical companies. Sampling technique is using porposive sampling technique and obtained a total sample of 6 pharmaceutical companies from 11 pharmaceutical companies listed on BEI in 2015-2020. The type of data used is panel dataa. Data analysis in this research is multiple linear regression using IBM SPSS Statisticss25 Software. The result showed that Sales Growth, Current Ratio (CR) and Net Profit Margin (NPM) Simultaneously have a significant effect on ROA. Partially, Sales Growth has a negative and insinigficant effect on ROA. While the Current Ratio(CR) and Net Profit Margin (NPM) have a positive and significant effect on ROA.]]>
<![CDATA[Return on Equity Sebagai Antesenden Degree of Operating Leverage dan Degree of Financial Leverage: Studi Empiris pada Perusahaan Makanan dan Minuman ]]>
<![CDATA[M. Rayhan Azis]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3292
<![CDATA[The aim of this research are to know the effect of Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL) on Return on Equity (ROE) at Food and Beverage Companies Listed on Indonesia Stock Exchange (BEI) Period 2015-2019. This study uses secondary data in the form of complete annual financial statements for the 2015-2019 period, sourced from the Indonesia Stock Exchange. The research sample was 10 companies using purposive sampling technique or sampling with several considerations. The types of data used in this study are time series and cross sections. The research method used is associative research with a quantitative approach. The analysis used to determine the effect of DOL and DFL on ROE is multiple linear regression analysis with Random Effect Model approach using Eviews 9 software. DOL, and DFL simultaneously have a significant effect on ROE. DOL, and DFL partially have a negative and significant effect on ROE.]]>
<![CDATA[Pengaruh Dana Pihak Ketiga dan Non Perfoming Loan Terhadap Penyaluran Kredit di Masa Pandemi pada BPD di Pulau Jawa ]]>
<![CDATA[Oktaviani Rarassati]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Setiawan Setiawan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3754
<![CDATA[This study aims to determine the effect of Third Party Funds and Non-Performing Loans during the pandemic at Regional Development Banks in Java for the 2020-2021 Period. The research method used is descriptive and uses a quantitative approach. The data used are secondary data in the form of Financial Services Authority. The number of samples used in this study were four Regional Development Banks in Java. The technique for sampling is the purposive sampling technique. The analytical technique used in this study is panel data regression analysis using the Eviews 10 program tool. Based on the results and interpretations that partically the Third Party Fund variable has a positive and significant effect to Credit Distribution and the Non-Performing variable has a negative and significant impact to Credit Distribution and Third Party Funds and Non-Performing Loans simultaneously have an effect significant to Credit Distribution.]]>
