Article Per Year (5 Year)
p-Index From 2020 - 2025
5.243
P-Index
This Author published in this journals
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

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added pada PT Nippon Indosari Corpindo Tbk Cantik Wiradinda Suhud; Djoni Djatnika; Dimas Sumitra Danisworo
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3683

Abstract

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.
Pengaruh Dividend Payout Ratio dan Debt to Asset Ratio terhadap Price to Book Value pada PT Astra International Tbk Fitriana Dewi Novianti Novianti; Benny Barnas; Djoni Djatnika
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.v2i3.3750

Abstract

This research was to know and analyze the effect of Dividend Payout Ratio and Debt to Asset Ratio on Price to Book Value. This study uses a quantitative descriptive method with reference to the financial statements of PT Astra International Tbk for the period 2014-2021. These financial reports are used as a source of obtaining data that will be processed into information in this research. The data analysis technique used multiple linear regression, classical assumption test, t test and F test. The results of the study partially Dividend Payout Ratio (DPR) has positive effect on Price to Book Value (PBV), while Debt to Asset Ratio (DAR) partially has a positive and significant effect on Price to Book Value (PBV). Simultaneously, Dividend Payout Ratio (DPR) and Debt to Asset Ratio (DAR) have a positive and significant effect on Price to Book Value (PBV)
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.
Corporate Governance dan Kinerja Keuangan Bank di Indonesia: Sebelum dan Selama Covid-19 Sudradjat Sudradjat; Muhamad Umar Mai; Djoni Djatnika
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47048

Abstract

This research has two objectives. First, compare the financial performance of banks as measured by Return on assets (ROA) and Return on equity (ROE) between before and during Covid-19. Second, examine the effect of corporate governance on ROA and ROE, before and during Covid-19. The research was conducted in the Indonesian capital market during the period 2014-2021. The data analysis method used the Wilcoxon signed rank test for the first objective, and panel data regression for the second purpose. The results of the analysis show that: ROA and ROE during Covid-19 are significantly smaller than ROA and ROE before Covid-19; The most important components of corporate governance in increasing the ROA and ROE of the banking sector in the Indonesian capital market are the size of the board of directors and the age of the president director.
Analisis Perbandingan Profitabilitas Bank Syariah BUMN Sebelum dan Sesudah Merger Menjadi Bank Syariah Indonesia Anisa Nurjanah; Djoni Djatnika; Iwan Setiawan; Kristianingsih Kristianingsih
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.v3i2.3801

Abstract

This study is entitled Comparative Analysis of the Profitability of State-Owned Sharia Banks Before and After the Merger to Become a Bank Syariah Indonesia (BSI). The purpose of this study is to determine whether there is a difference in the profitability of the three BUMN Syariah Banks, namely BRI Syariah, BNI Syariah, and Bank Syariah Mandiri, 1 year before the merger, namely 2020 to 1 year after the merger, namely in 2021. The type of data used in this study is secondary data sourced from the financial statements of BRI Syariah, BNI Syariah, Bank Syariah Mandiri, and Bank Syariah Indonesia, with a quarterly timeline from 2020-2021. The method used in this study is the normality test and the different tests using the Independent Simple T-Test for normally distributed data and the Mann-Whitney U test for data not normally distributed. The results obtained from this study are that there is a difference in Gross Profit Margin between BRI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks 1 year before the merger and 1 year after the merger (when it has become a Bank Syariah Indonesia). At the same time, between BNI Syariah with Bank Syariah Indonesia, there is no difference. Likewise, with Net Profit Margin, there is a difference in Net Profit Margin between BRI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks 1 year before the merger and 1 year after the merger (when it has become a Bank Syariah Indonesia), while between BNI Syariah and There is no difference between Islamic Banks in Indonesia. Furthermore, there is no difference in Return on Assets and Return on Equity between BRI Syariah, BNI Syariah, Bank Syariah Mandiri, and the average of the three state-owned Islamic banks is 1 year before the merger with 1 year after the merger (when it has become a Bank Syariah Indonesia).
Implementasi Model BCC Data Envelopment Analysis (DEA) Pada Pengukuran Efisiensi Bank BUMN Tahun 2017-2021 Indah Wulandari; Djoni Djatnika
Jurnal Riset dan Inovasi Manajemen Vol. 1 No. 3 (2023): Agustus : Jurnal Riset dan Inovasi Manajemen
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2017.705 KB) | DOI: 10.59581/jrim-widyakarya.v1i3.777

Abstract

The study aims to find out the efficiency of BUMN bank performance in Indonesia in 2017-2021 as well as the potential improvement to inefficient bank performance. Research of this type is descriptive quantitative. The secondary data used comes from the Indonesia Financial Services Authority, each bank and the Bank of Indonesia. The sample taken using purposive sampling is taken 4 banks BUMN. Data envelopment analysis (DEA) is the technique utilized for data analysis and the program utilized is MaxDEA. A bank is considered to be efficient if it achieves an efficient value of 100%, a bank that achieves a value <100% can be said to be relatively less eficient. The results of the study showed that BRI and BTN got 4 perfect efficient DMUs. Four of BNI’s DMUs were inefficient, and just one received a perfect efficient DMUs. At the same time, Mandiri Bank has three perfect efficient DMUs and two inefficient DMUs.
Pengaruh Non Performing Financing Terhadap Profitabilitas Bank Umum Syariah Periode 2018-2021 Muhammad Dimas Prasetyo; Djoni Djatnika; Kristianingsih Kristianingsih
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.v3i3.3873

Abstract

This study aims to analyze the effect of NPF (Non Performing Financing) on profitability with the ratio of NPM (Net Profit Margin) of Islamic Commercial Banks in Indonesia, either partially or simultaneously. The NPF used is the NPF mudharabah, NPF musyarakah, and NPF murabahah. The research conducted is a quantitative research using secondary data obtained from Islamic Banking Statistics 2018-2021 which has been carried out to the public through the official website of the Financial Services Authority. The sample was selected by purposive sampling technique so that the selected sample was Islamic Commercial Banks in Indonesia. The data analysis method used in this research is multiple linear regression analysis method. The hypothesis test that will be used is the t test to partially test the hypothesis and the F test to test the hypothesis simultaneously. The results showed that partially the mudharabah NPF had a significant effect on the profitability of Islamic commercial banks in a positive direction, while the musyarakah NPF and murabahah NPF partially had no effect on the profitability of Islamic commercial banks. Simultaneously, NPF mudharabah, NPF musyarakah, and NPF murabahah have no effect on the profitability of Islamic Commercial Banks.
Analisis Pengaruh Faktor Spesifik Perusahaan terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2016 - 2021 Asep Junjunan; Muhamad Umar Mai; Djoni Djatnika
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.v3i3.5338

Abstract

This study aims to determine the amount of the influence of the variables Operational Efficiency Ratio (BOPO), Financing to Deposit Ratio (FDR), Firm Size and Capital Adequacy Ratio (CAR) on Return on Asset (ROA) at Rural Bank Sharia (BPRS) in Indonesia. The population used is BPRS registered with the Otoritas Jasa Keuangan (OJK). The data used is secondary data derived from financial reports issued by OJK for the 2016-2021 period. The research method used is quantitative research with panel data regression analysis. The sample used in this study was 51 BPRS. The findings of this study are to provide contribution to BPRS regarding specific factors affecting the ROA of BPRS in Indonesian; and can be used as a reference and consideration for interested parties.
Analisis Rasio Likuiditas Terhadap Profitabilitas Pada Perusahaan-Perusahaan Yang Terdaftar di Jakarta Islamic Index Periode 2017-2022 Salsabila Eka Sutrisna; Djoni Djatnika; Setiawan
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.v3i3.5496

Abstract

Based on the data obtained that there is a difference in fluctuations between the average amount of revenue and net profit of companies listed on the Jakarta Islamic Index. When observed from a capital perspective, the average yield shows that the company chooses to fund its operations with a larger proportion of capital than liabilities. This study aims to analyze how far the influence of the liquidity ratio on profitability in companies listed on the Jakarta Islamic Index. The results of the study show that the current ratio, cash ratio, quick ratio and working capital to total assets do not affect return on assets simultaneously. The current ratio has no effect on return on assets partially. Cash ratio has no effect on return on assets partially. Quick ratio has no partial effect on return on assets Working Capital to Total Asset has no partial effect on return on assets Keywords: Current Ratio, Cash Ratio, Quick Ratio, Working Capital to Total Aset Ratio, Return on Aset
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