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All Journal IMAGE EKSPANSI JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal Integration of Management Studies
Pakpahan, Rosma
Jurusan Akuntansi, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Bankruptcy Prediction Analysis Using the Springate and Zmijewski Methods at PT Krakatau Steel (Persero) Tbk. Ilmani Ganis Adzillah; Djoni Djatnika; Rosma Pakpahan; Ulfah Nurul Fauziah
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.3792

Abstract

PT. Krakatau Steel (Persero) Tbk is the first steel-producing industry in Indonesia and was founded in 1970. In researching the company, two methods were used to predict the potential for bankruptcy: the Springate and Zmijewski methods. This type of research is descriptive research. The data used in this study is secondary data from PT Krakatau Steel (Persero) Tbk for the period 2016-2021. The results of this study indicate that based on the Springate method, PT. Krakatau Steel is predicted to go bankrupt. While the results obtained from the Zmijewski method show that from 2016 to 2018, PT. Krakatau Steel is predicted not to go bankrupt. However, in the calculations from 2019 to 2021, the Z value obtained is far above the value 0, which is the applicable cut-off value. This shows that PT. Krakatau Steel is predicted to go bankrupt.
Analisis Pengaruh IsIR, ZPR, FDR dan PBH terhadap ROA Bank Umum Syariah di Indonesia Rasyid Hardayansyah; Radia Purbayati; Rosma Pakpahan; Fatmi Hadiani
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3757

Abstract

The development of Islamic Commercial Banks in Indonesia is very rapid when viewed from the ROA contained in the financial statements. The increase in ROA should also be followed by an increase in Islamic Income, Zakat, FDR and PBH. However, there are several problems that are required to conduct this research. The focus of this research is to see whether there is an influence between the independent variables on ROA. The type of research used is descriptive quantitative analysis. The type of data used is panel data and the data source comes from the annual financial statements and the research sample is 5 Islamic banks. Data collection techniques using documentation, literature study and literature. Data processing using EViews 10. The results showed that IsIR, FDR and Profit Sharing Financing had no effect on ROA because the p value > 0.05. ZPR has a positive and significant effect on ROA because p < 0.05.
Pengaruh Profitabilitas, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan: Komparasi Sebelum dan Selama Pandemi Covid-19 Triastuty Wulandari; Leni Nur Pratiwi; Nafisah Ruhana; Rosma Pakpahan
Journal of Applied Islamic Economics and Finance Vol 3 No 2 (2023): Journal of Applied Islamic Economics and Finance (February 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i2.3851

Abstract

The entry of Covid-19 has affected many corporate sectors, especially food and beverage companies. Good management skills are needed so that companies can face all economic conditions that affect the company's financial performance. The purpose of this study is to analyze the effect of profitability prorated by ROE, firm value prorated by SIZE, and capital structure prorated by DER on firm value before and during Covid-19. This research is a quantitative study with secondary data, the number of samples is 10 food and beverage companies with financial reports for 2016-2020, so that 60 observational data are obtained uses panel regression analysis method. The results of this study indicate that partially ROE has a significant positive effect on Tobin's Q, while SIZE and DER have no significant effect on Tobin's Q before Covid-19. Meanwhile, during the Covid-19 period, ROE had a significant positive effect and DER had a significant negative effect on Tobin's Q, while SIZE had no significant effect on Tobin's Q.
Pengaruh Ekonomi Makro terhadap Volatilitas Return Indeks Saham Konvensional dan Syariah Lia Zulfa Laila; Hasbi Assidiki Mauluddi; Rosma Pakpahan
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5160

Abstract

The high number of actors investing in the stock market requires investors to have understanding and information about the rate of return and risk that will occur. For this reason, investors need to know what predictable factors can affect stock returns. Therefore, this study aims to determine the effect of inflation, exchange rates, BI rates, and foreign exchange reserves on return volatility of conventional and sharia stock indexes. The type of data used is secondary quantitative data from the Indonesia Stock Exchange, Bank Indonesia, the Central Bureau of Statistics, Google Finance. The population in this study is the conventional and sharia stock index. Sample data determined by purposive sampling method. This study uses the Panel Data Regression Analysis model with a combination of time series and cross section data to see the effect of the independent variables on the dependent variable. The data processing aids used in this study were Microsoft Excel 2010 and Eviews version 10. The results of the study found that conventional stock index return volatility for inflation had a negative and significant effect, the BI Rate had a negative and insignificant effect, the exchange rate had a positive and significant effect and device backup has a negative and significant effect. Whereas on the return volatility of the sharia stock index for the inflation variable has a negative and significant effect, the Bi Rate has a negative and significant effect, the exchange rate has a positive and significant effect, and foreign exchange reserves have a negative and insignificant effect.
Analisis Pengaruh Faktor Eksternal dan Internal Perusahaan Terhadap Harga Saham Syariah pada Sektor Barang Konsumen Primer Ai Diana; Dadang Hermawan; Rosma Pakpahan
Journal of Applied Islamic Economics and Finance Vol 3 No 3 (2023): Journal of Applied Islamic Economics and Finance (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i3.5492

Abstract

This study aims to examine the impact of Inflation, World Oil Price, Company Size, and Return on Equity (ROE) on Sharia stock prices. Companies in the primary consumer goods sector registered with ISSI for the period 2013-2021 constitute the population of this study. Secondary data included stock price, inflation rate, world oil price, company size and ROE were obtained from the Indonesia Stock Exchange, Bank Indonesia, World Bank and companies financial statements. This study employed the panel data regression analysis method and hypothesis testing with Eviews 10. The results reveal that individually, company size and ROE have a positive and significant influence on stock prices, while inflation and world oil prices have a positive and insignificant influence on stock prices. Simultaneously, inflation, world oil prices, company size and profitability have a significant influence on stock prices. Keywords: Internal factors; External factors; Stock prices
Ketahanan Perbankan Syariah di Indonesia Terhadap Fluktuasi Kondisi Makroekonomi dan Fundamental Saat Pandemi Covid 19 Purbayati, Radia; Pakpahan, Rosma; Juniwati, Endang Hatma; Rivanda, Agil Krisna
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 12, No 2 (2022)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.889 KB) | DOI: 10.21927/jesi.2022.12(2).115-126

Abstract

The aims of this study is to examine the business resilience of the Islamic banking in Indonesia, and predicts the recovery of Islamic banking performance due to the shock of the Covid-19 Pandemic. The population in this study was Islamic Commercial Banks. The research focused on all Islamic Banking in Indonesia, period January 2017 to May 2022 as many as 12 Sharia Commercial Banks consisting of 1 bank in the Bank Group based on Core Capital (KBMI) 3, 1 bank is in KBMI 2 and 10 banks are in KBMI 1. The research used a descriptive analysis method of the Islamic banking in Indonesia. The variables tested included the ratio of NPF, CAR, ROA, Asset SIZE and GDPG growth. The analysis tool used VAR/VECM. The results showed that the business resilience of the Islamic banking industry was maintained. This condition is inseparable from government interference in the context of National Economic Recovery so that the financial performance of the Islamic banking was under threshold value. Modeling estimator using VAR at optimum lag 1 and showed that financial variable shock due to the Covid-19 Pandemic were responded to in the short term. The dynamics of variables and the recovery towards equilibrium conditions take varying amounts of time. The biggest contribution from the change in response results from the variable itself but the contribution weakens further and the dominant determinant variable to the change in response is the VARIABLE SIZE.
The Influence of Third Party Funds and Non - Performing Loans to Credit Distribution during a Pandemic Period at BPDs in Java Rarassati, Oktaviani; Pakpahan, Rosma; Setiawan, Setiawan
Indonesian Journal of Economics and Management Vol. 2 No. 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3754

Abstract

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.
How Female Representation in Indonesian Banks Affects Credit Risk: Evidence from Indonesia Pakpahan, Rosma; Tamara, Destian Arshad Darulmalshah; Setiawan, Setiawan; Fauziah, Ulfah Nurul
Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.6275

Abstract

This study examines the impact of female representation on the Board of Directors (DDP), Board of Commissioners (DKP), and Audit Committee (KAP) on credit risk in commercial banks in Indonesia. Utilizing panel data with 399 observations from various banks over a specified period, the Random Effect Model (REM) was applied to analyze the relationship between the independent variables (DDP, DKP, and KAP) and the dependent variable (credit risk). The results indicate that DDP has a significant negative impact on credit risk (coefficient -4.331768, p = 0.0000), suggesting that increasing the proportion of women on the Board of Directors tends to reduce credit risk. This could be attributed to the diversity of perspectives and caution in decision-making brought by women, as well as a push for higher transparency and accountability. The DKP shows a nearly significant negative impact on credit risk (coefficient -1.371344, p = 0.0593). Although its impact is not as strong as DDP, the presence of women on the Board of Commissioners can also reduce credit risk through enhanced supervision and control. Conversely, KAP does not have a significant impact on credit risk (coefficient 0.508613, p = 0.5055). This suggests that while gender diversity on the audit committee is important for regulatory compliance and internal control, it may not directly influence credit risk management. Theoretically, these findings support the literature that gender diversity on boards improves the quality of decision-making and risk management. Managerial implications emphasize the importance of increasing female representation on the Board of Directors and Board of Commissioners to reduce credit risk and enhance the financial stability of banks. Gender diversity policies should be implemented at all organizational levels to maximize their benefits in corporate governance. This study provides insights for policymakers and practitioners in the banking sector on the importance of gender diversity in managing risk and improving the financial performance of banks.
Credit Scoring Modelling For Corporate Banking Institutions Purbayati, Radia; Muflih, Muhammad; Pakpahan, Rosma
Journal Integration of Management Studies Vol. 2 No. 1 (2024)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v2i1.125

Abstract

This research aims to build a credit scoring modeling simulation of bank corporate loans. The credit scoring model is used in assessing creditworthiness in credit decisions. This model determines whether or not a company is eligible for the corporate credit facility it proposes. Observations were made of 100 companies included in the list of Kompas100 Index formers on the Indonesia Stock Exchange (IDX) that have the potential to apply for loans/credits to Bank Financial Institutions (IKB) in optimizing the corporate capital structure through bank debt facilities in the period 2022. Analysis was conducted on five financial aspects consisting of 14 research variables, including (i) liquidity aspects, including current ratio and quick ratio variables; (ii) solvency aspects, including debt asset ratio and equity ratio variables; (iii) profitability aspects including return on net assets, operating profit ratio, price to earnings ratio variables, (iv) activity aspects including total asset turnover, accounts receivable turnover, inventory turnover, current assets turnover, and (v) growth aspects including operating income growth rate, total assets growth rate, and operating profit growth rate variables. The analysis tool uses Logistic Regression through an assessment conducted on the company's credit rating as a proxy for the dependent variable, worth one if the credit application is feasible and worth 0 if the credit application is not feasible with a cut-off point of 0.5. The results show that credit scoring modeling for corporate credit is significantly formed from liquidity (CR) and solvency (DER) aspects. Out of 61 companies classified as not eligible for credit facilities, 58 companies were classified correctly, and out of 39 companies classified as eligible, 29 companies were classified correctly. The overall percentage shows 68.0, meaning that the logistic regression model has an accuracy of 68%.
Analisis Determinan Indeks Harga Saham Kelompok Jakarta Islamic Index pada Masa Sebelum dan Saat Pandemi Covid-19 Rahmatulloh, Cikal Muzammil; Kristianingsih, Kristianingsih; Pakpahan, Rosma; Mayasari, Ine
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5606

Abstract

The large value of the stock price is thought to be caused by the company's internal factors, namely EPS, PER, and PBV on the Share Price Index in the JII Group Before and During the COVID-19 Pandemic. The research data comes from the company's financial reports that are consistent and registered with the JII group for 2018-2021 using purposive sampling. Data analysis is descriptive quantitative using the panel data regression method, classic assumption test, t test and F test using the Eviews Version 12 tool. From the research that has been conducted, the results obtained are that EPS has a positive effect before COVID-19 (2018-2019) and had a negative effect during COVID-19 (2020-2021), PER had no effect before and during COVID-19 (2018-2021), and PBV had no effect before COVID-19 (2018-2019) and had an effect during COVID -19 (2020-2021). And simultaneously, EPS, PER and PBV affect the Stock Price Index.
Co-Authors Ai Diana Aini, Nurfina Annisa Nur Rahmah Banter Laksana, Banter Carolina Magdalena Lasambouw Dadang Hermawan Dadang Hermawan Dadang Hermawan Dadang Hermawan Delia Putri Anjani Destian Arshad Darulmalshah Tamara Djoni Djatnika Djuwarsa, Tjetjep Ega Virgiani Endang Hatma Juniwati Fasha Asyva Fauziah, Ulfah Nurul Fransiska, Alda Tri Hadiani, Fatmi Hani Nuraeni Hasbi Assidiki Mauluddi Hatma Juniwati, Endang Hazma, Hazma Henna Ardhefani Ilmani Ganis Adzillah Iwan Mulyawan Iwan Setiawan Juniwati, Endang Hatma Juniwati, Endang Hatma Katharina Priyatiningsih Kristianingsih Kristianingsih Kristianingsih, Kristianingsih KURNIASETIAWATI, ANNISA Leni Nur Pratiwi Lia Zulfa Laila Lina Setiawati Lina Setiawati M. Rayhan Azis Magdalena, Carolina Maulana Harun Ar-rosyyid Mayasari, Ine Mochamad Umar Mai Muhammad Muflih Nafisha Oktaviani Lutfi Nono Wibisono Novia Dwi Astari Nugraha, Hanafi Nurfitria Nurfitria Nuryati, Neneng Oktaviani Rarassati Pebrianti, Gita Nuralipah Purbayati, Radia Purbayati, Radia Radia Purbayati Rahmatulloh, Cikal Muzammil Rarassati, Oktaviani Rasyid Hardayansyah Reivaldo Reivaldo Riauli Susilawaty Hutapea Rismayanti, Siti Rivanda, Agil Krisna Ruhadi Ruhadi Ruhana, Nafisah Sabila Nur Al-fadzar Salsa Bila Azahra Sa’bana, Rifqi Fauzan Sekar Wulan Wiwitanti Setiawan Setiawan Setiawan Setiawan Setiawan Setiawan Silvira Agustina Siti Aisah Sulistia Suwondo Susana, Lina Marlina Tamara, Destian Arshad Darulmalshah Tjetjep Djuwarsa Tri Yuniarti Triastuty Wulandari Tripuspitorini, Fifi Afiyanti Ulfah Nurul Fauziah Utami, Adinda Putri Wulandari Wibisono, Nono Yeni Siti Halimatus Sadi’yah