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All Journal EKSPANSI Jurnal Riset Akuntansi dan Keuangan JURIKOM (Jurnal Riset Komputer) Building of Informatics, Technology and Science Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance Jurnal Riset dan Inovasi Manajemen
Djoni Djatnika
Department Of Accounting, Politeknik Negeri Bandung
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Implikasi Kinerja Keuangan terhadap Tingkat Bagi Hasil Deposito Mudharabah dengan Profitabilitas sebagai Variabel Mediator: Studi pada Bank Umum Syariah Desi Siti Mariam; Djoni Djatnika; Banter Laksana; Lina Nur Ardila
Journal of Applied Islamic Economics and Finance Vol 3 No 1 (2022): Journal of Applied Islamic Economics and Finance (October 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v3i1.3789

Abstract

This research aims to determine the direct and indirect effects of financial performance on Islamic Commercial Banks such as NPF, FDR and BOPO to the level of profit sharing on mudharabah deposits through ROA as a mediator variable in Islamic Commercial Banks for the 2015-2020 period. The data analysis used are Path Analysis and Sobel Test. The research findings indicated that the direct influence of NPF, BOPO, ROA have a positive effect on the rate of profit sharing on mudharabah deposits, FDR had no effect on the rate of profit sharing on mudharabah deposits, NPF had a positive effect on ROA, FDR had no effect on ROA, and BOPO had a negative effect on ROA whilst the indirect effect showed that ROA can mediate NPF and BOPO on the rate of profit sharing on mudharabah deposits, and ROA cannot mediate FDR on the rate of profit sharing on mudharabah deposits
Two Factor Authentication Sistem Inventarisasi Barang dan Manajemen Dana Bantuan Operasional Sekolah Dinas Pendidikan Nasional Neneng Nuryati; Carolina Magdalena Lasambouw; Djoni Djatnika; Linda Lina Meilinda; Farida Agoes; Muhammad Rizqi Sholahuddin; Maisevli Harika
Building of Informatics, Technology and Science (BITS) Vol 4 No 2 (2022): September 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/bits.v4i2.2297

Abstract

Inventory of goods at large institutions is a complicated activity; one solution is to create a structured web application system that can be accessed anywhere. At the National Education Office, it is not only inventory management that is a problem but also the management of the School Operational Assistance Fund (BOS). Data security must be a priority because it involves significant funds and can be misused by irresponsible parties. This study aims to apply Two Factor Authentication to the Goods Inventory System and BOS Fund Management. The first stage is verification by the DISDIKNAS admin at each level of education. Next, a verification email will be sent to the registrant for verification. The results showed that the use of 2FA did not interfere with the performance of the web-based application or its users. The approval rate for the system is 97.4%. This research contributes to the implementation of website security and can be applied to similar systems
Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Properti dan Real Estate di BEI (2014-2018) Hanna Arsyanti; Fifi Afiyanti Tripuspitorini; Djoni Djatnika
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.v1i1.2425

Abstract

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.
Pengaruh CTO dan DAR terhadap ROA pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2014-2018 Novia Wandasari; Dimas Sumitra Danisworo; Djoni Djatnika
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.v1i2.2504

Abstract

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%.
Kinerja Keuangan Menggunakan Du Pont System dan Economic Value Added PT Matahari Department Store Tbk Syania Nur Azizah; Djoni Djatnika; Radia Purbayati
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.v1i2.2506

Abstract

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.
Kinerja Keuangan Berbasis Value Added Menggunakan Konsep EVA, MVA, REVA, FVA, dan SVA pada Perusahaan Semen Kategori Indeks LQ45 Shalsyabilla Kasandra Midfi; Djoni Djatnika; Fifi Afiyanti Tripuspitorini
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.v1i3.3008

Abstract

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.
Analisis Struktur Modal Optimal pada Perusahaan Makanan dan Minuman yang Terdaftar di LQ45 Zilkha Febriana Kusuma Prambudi; Djoni Djatnika; Benny Barnas
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.v2i1.3054

Abstract

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.
Perbandingan Kinerja Keuangan PT Inalum Sebelum dan Sesudah Akuisisi PT Freeport Indonesia Melalui Pendekatan Economic Value Added Linda Sri Mulyati; Djoni Djatnika; Fifi Afiyanti Tripuspitorini
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.v2i1.3059

Abstract

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.
Pengaruh CR dan DER terhadap ROE pada Perusahaan Jasa Sub Sektor Konstruksi dan Bangunan Ira Husna Rachmasari; Fatmi Handiani; Djoni Djatnika
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.v1i3.3060

Abstract

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%
Pendekatan Data Envelopment Analysis untuk Mengukur Kinerja Keuangan Bank BJB Periode Tahun 2015-2020 Fauziah Salma; Djoni Djatnika; Fifi Afiyanti Tripuspitorini
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.v2i3.3076

Abstract

BJB Bank is the largest RDB that can generate profits and increase its assets during the COVID-19 pandemic when economic activity is sluggish. The purpose of this research is to solve the evaluation of financial performance by using the data envelopment analysis (DEA) method to view the efficiency of the company's financial management through the input-output bank BJB during the period 2015-2020. This study uses an intermediary approach. The input variables used are third-party funds, human resources, and fixed assets, while the output variables are loans. The research method used in this study is quantitative description. The author uses auxiliary data obtained from the 2015-2020 financial statements of BJB Bank. The survey results show that from 2015 to 2020, the overall average bank BJB reached 99.67% of a relatively efficient state.
Co-Authors Anisa Nurjanah Ardila, Lina Nur Asep Junjunan Banter Laksana, Banter Barnas, Benny Cantik Wiradinda Suhud Carolina Magdalena Lasambouw Desi Siti Mariam Destian Arshad Darulmalshah Tamara Diharpi Herli Setyowati Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dinar Intan Mustika Donna Sita Soraya Kristanti Jatmiko Farida Agoes Fariza Bahari Fadliani Fatmi Handiani Fauziah Salma Fitriana Dewi Novianti Novianti Hanna Arsyanti Hasbi Assidiki Mauluddi Hasna Zakiyah Fadilah Ilmani Ganis Adzillah Indah Wulandari Ira Husna Rachmasari Iwan Setiawan Kristianingsih Kristianingsih Linda Sri Mulyati Maisevli Harika Meilinda, Lina Mochamad Umar Mai Muhammad Dimas Prasetyo Muhammad Rizqi Sholahuddin Muna Aulia Rahma Nadya Alia Neneng Nuryati Novia Wandasari Pakpahan, Rosma Radia Purbayati Rida Amalia Rizky Rahmawati Salsabila Eka Sutrisna Setiadi Rachmat Setiawan Setiawan Shalsyabilla Kasandra Midfi Sudradjat Sudradjat Syania Nur Azizah Tripuspitorini, Fifi Afiyanti Ulfah Nurul Fauziah Zilkha Febriana Kusuma Prambudi