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<![CDATA[Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Properti dan Real Estate di BEI (2014-2018) ]]>
<![CDATA[Hanna Arsyanti]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>;
<![CDATA[Djoni Djatnika]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i1.2425
<![CDATA[The research in this final project was toi know and analyze The Effect of Total Assets Turnover and Current Ratio to Return On Assets in Property and Real Estate Companiesl on the Indonesian Stock Exchange in the periode 2014-2018. The type of data used is secondary data in the form of the company’s annuall financial statement. In the research, there are 7 Property and Reall Estate Companies on the Indonesia Stock Exchangei which are sampled research. The research method used is descriptive and quantitative research. The test is done by panel data regression which eviews 10. The selected panell data regression method is Fixed Effect Model. The research result show that Total Assets Turnover has a positive impactt to Return On Assets and Current Ratio has not impact to Return On Assets. Total Assets Turnover and Current Ratio have a simultaneous effect to Return On Assets.]]>
<![CDATA[Pengaruh CTO dan DAR terhadap ROA pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2014-2018 ]]>
<![CDATA[Novia Wandasari]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Djoni Djatnika]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2504
<![CDATA[This research aims to determine the influence of CTO and DAR to ROA.The population used is the basic and chemical industry companies on IDX for the 2014-2018 period amounted to 58 companies. Sampling withdrawal using purposive sampling technique and there are 13 samples of companies in the basic industry and chemical as samples that are sample of this research. The data used is secondary data from annual report that has been published by the website of each company. The data analysis technique used is the data regresion analysis panel with Eviews software tools version 10. The result show that Cash Turnover does not have a significant effect on ROA, DAR has a negative and significant effect on ROA, as well as Cash Turnover and DAR simultaneously have a significant effect on ROA with R-Square value 68,66%.]]>
<![CDATA[Kinerja Keuangan Menggunakan Du Pont System dan Economic Value Added PT Matahari Department Store Tbk ]]>
<![CDATA[Syania Nur Azizah]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Radia Purbayati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2506
<![CDATA[This purpose of this research is to find financial performance using the approach of Du Pont System and Economic Value Added (EVA) in PT Matahari Department Store Tbk for the period 20142018. The method for this research is a descriptive quantitative with use a secunder data from financial statement obtained from the IDX website. The result that PT Matahari Departmet Store Tbk in the approach of Du Pont System, the calculation of ROA and ROE for 2014-2018 there is a fluctueates tends to decrease. ROA 2018 was decline the industry standard average but ROE was above the industry standard average. In the EVA analysis, PT Matahari Department Store Tbk for five period obtained a positive value, even though in 2017 and 2018 the EVA’s values is descreased. The condition show that while ROA 2018 was decline the industry standard, the company profit generated can provide economic added value to the company.]]>
<![CDATA[Kinerja Keuangan Berbasis Value Added Menggunakan Konsep EVA, MVA, REVA, FVA, dan SVA pada Perusahaan Semen Kategori Indeks LQ45 ]]>
<![CDATA[Shalsyabilla Kasandra Midfi]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>
<![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.v1i3.3008
<![CDATA[The research objective is to examine the financial performance of PT Semen Indonesia (Persero) Tbk (SMGR) and PT Indocement Tunggal Prakarsa Tbk (INTP) 2015-2019. The two companies are companies that are always indexed in the LQ45 stock index in 2015-2019. However, during this period, cement companies experienced excess supply and the emergence of new competitors which would have an effect on the company's financial performance. For this phenomenon, it is required to analyze the value added-based financial performance of the company, in order to determine the company's ability to create added value using the concept of Economic Value Added (EVA), Market Value Added (MVA), Refined Economic Value Added (REVA), Financial Value Added (FVA), and Shareholder Value Added (SVA). The results obtained are that both companies produce fluctuating value added and are not always able to create value added.]]>
<![CDATA[Analisis Struktur Modal Optimal pada Perusahaan Makanan dan Minuman yang Terdaftar di LQ45 ]]>
<![CDATA[Zilkha Febriana Kusuma Prambudi]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Benny Barnas]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3054
<![CDATA[The research is about analyze optimal capital structure of food and beverage companies listed in LQ45, namely PT Indofood Sukses Makmur Tbk and PT Indofood CBP Sukses Makmur Tbk for the year 2015-2019. This research is using method descriptive quantitative with a secunder data from balance sheet and income statement PT Indofood Sukses Makmur Tbk and PT Indofood CBP Sukses Makmur Tbk for the year 2015-2019. In determining the optimal capital structure, the calculation of the cost of capital (CoC), the weighted average cost of capital (WACC) and firm value is used. The capital structure to be optimal if it has a low cost of capital so that it can increase the firm value. The results obtained from this research the two food and beverage companies listed in LQ45 can be said to have an optimal capital structure.]]>
<![CDATA[Perbandingan Kinerja Keuangan PT Inalum Sebelum dan Sesudah Akuisisi PT Freeport Indonesia Melalui Pendekatan Economic Value Added ]]>
<![CDATA[Linda Sri Mulyati]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3059
<![CDATA[This research to see the ratio of financial performance of Inalum before and after the acquisition of Freeport Indonesian through the EVA approach for the 2013-2020 period. Financial reports as material for analysis obtained from the website of Inalum and SGX with the type of data, quantitative and secondary data. The data analysis technique used is to assess financial performance using a comparative analysis of the EVA approach from 5 years before and 3 years after the acquisition with the data analysis instrument used NOPAT, WACC, and IC. From the results, financial performance is not good because the company has a negative EVA every year. This shows that the profits have not been able to cover the cost of capital. After the acquisition, the EVA value generated by the negative company is greater than the before the acquisition, so the company's financial performance before is better than after the acquisition.]]>
<![CDATA[Pengaruh CR dan DER terhadap ROE pada Perusahaan Jasa Sub Sektor Konstruksi dan Bangunan ]]>
<![CDATA[Ira Husna Rachmasari]]>;
<![CDATA[Fatmi Handiani]]>;
<![CDATA[Djoni Djatnika]]>
<![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.v1i3.3060
<![CDATA[This research aims to determine how much the impact of CR and DER on ROE at Heavy Constructions and Civil Engineering companies for the period 2014-2019. Sample used were 8 companies using purposive sampling technique. The data used in this study is panel data so that the data will be tested using the help of Eviews 9 application and analysed using panel data regression. The selected panel data regression model is the Random Effect Model. The results of the analysis show that the CR variable partially negatively has no significant effect towards the ROE with a significance level of 0.9427 meanwhile the DER variable partially has a positive significant effect towards the ROE with a significance level of 0.0191. While simultaneous CR and DER variables affect ROE with a coefficient of determination of 15.42%]]>
<![CDATA[Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added pada PT Nippon Indosari Corpindo Tbk ]]>
<![CDATA[Cantik Wiradinda Suhud]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Dimas Sumitra Danisworo]]>
<![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.v2i2.3683
<![CDATA[The purpose of this paper is to measure financial performance with the Economic Value Added (EVA) method at PT Nippon Indosari Corpindo Tbk period 2014-2018. The datas which writer used in writing this final report is secondary data in the statement of financial position and statement of profit or loss period 2014-2018, general history corporate and data collection method used is documentation technique. This company has not used Economic Value Added (EVA) Method in assessing its financial performance. Based on the results of the analysis and calculations the writer, the financial performance of PT Nippon Indosari Corpindo Tbk. if using Economic Value Added (EVA) method during the year 2014-2018 has not been good with marked value negative EVA or EVA < 0 every year. Its means the company has not succeded to increase the economic value added and not capable to generate the expected returns by shareholders on the investments that has been undertakes.]]>
<![CDATA[DAMPAK KARAKTERISTIK DEWAN TERHADAP PROFITABILITAS BANK: Bukti Empiris di Bursa Efek Indonesia ]]>
<![CDATA[Djoni Djatnika]]>
<![CDATA[ Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 14 No 1 (2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ekspansi.v14i1.3703
<![CDATA[Abstract This study examines the effect of board characteristics on bank profitability with size and growth as control variables. The research was conducted on the Indonesia Stock Exchange for the period 2011-2019. A sample of 300 bank-year observations were analyzed using the PLS SEM method using the Wrap-PLS application. The results show that the size of the board of directors and the proportion of female directors have a positive effect on bank profitability. However, the proportion of independent commissioners has a negative effect on bank profitability. Furthermore, size and growth have a positive effect on bank profitability. Keywords: Board characteristics, bank profitability, control variables.]]>
<![CDATA[Sistem Inventarisasi Barang Dinas Pendidikan Nasional Kuningan Jawa Barat ]]>
<![CDATA[Neneng Nuryati]]>;
<![CDATA[Carolina Magdalena Lasambouw]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Lina Meilinda]]>;
<![CDATA[Muhammad Rizqi Sholahuddin]]>;
<![CDATA[Setiadi Rachmat]]>;
<![CDATA[Maisevli Harika]]>
<![CDATA[ JURIKOM (Jurnal Riset Komputer) Vol 8, No 6 (2021): Desember 2021 ]]>
Publisher : <![CDATA[STMIK Budi Darma ]]>
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DOI: 10.30865/jurikom.v8i6.3746
<![CDATA[The national education department's inventory record is unique because the goods are in schools under service, not in the office. Inventory complexity has increased due to the procurement of different schedules and reports, not only for internal but also for other institutions concerned. A structured and accessible inventory from anywhere is the right choice for the effectiveness and efficiency of this work. This research aims to design a website-based information system for goods inventory in the National Education Office (DISDIKNAS). The software development method used in this study is the Rational Unified Process. The study results obtained a web-based application that can help DISDIKNAS inventory goods in a structured and accessible anywhere]]>
