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All Journal Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance

Dimas Sumitra Danisworo

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3553872

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 18 Documents Claim Missing Document

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Evaluasi Performa Keuangan dengan Du Pont System dan EVA PT Matahari Putra Prima Tbk Dian Apriliani; Ade Ali Nurdin; Dimas Sumitra Danisworo
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

The level of sales of Indonesian retail industry decreased, this research aims to determine financial performance using the Du Pont System and EVA approach in PT Matahari Putra Prima Ltd period 2015-2019, to determine the effectivity and efficiency as well as the ability to create value added for company. The research method used quantitative descriptive method using secondary data obtained from the Company’s official website, in the form of the financial statements of PT Matahari Putra Prima Ltd period 2015-2019. The result show the value of ROA and ROE there is fluctuation and have negative value on 2017-2019, this show that the company get a profit decline and below the industry standar average. That is show the Company less effectiveness in manage assets and control expense incurred by Company. The Value Added of Campany not created on 2015 but on 2016-2019 Company able to create value added.

Pengaruh Current Ratio, Return on Assets dan Debt to Equity Ratio terhadap Dividend Payout Ratio Perusahaan Manufaktur I Yensi Godchild Nehe; Dimas Sumitra Danisworo; Rochmi Widayanti
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

This research aim to finds out the influence of Current Ratio, Return On Assets and Debt to Euity Ratioon Dividend Payout Ratio in mmaufacturing companies on the Indonesia stock exchange in 2011-2020. The data used in this study were obtained from the annual financial reports published on the indonesia stock exchange (IDX). After passing the purposive sampling stage, the sample that can be used is 3 companies. The method of analysis used in this research is multiple linear regression analysis which is processed using the SPSS version 24 program. The result of this study indicate that the variable Current Ratio (CR)and Return On Asset (ROA) partially have an insignificant negative effect on the Dividend Payout Ratio (DPR), while the Debt to Euity Ratio (DER) variable has a significant positive effect on the Dividend Payout Ratio(DPR). And Current Ratio (CR), Return On Asset (ROA), and Debt to Euity Ratio (DER) simultaneously affect the Dividend Payout Ratio (DPR) in manufacturing companies listed on the Indonesia stock Ezchange for the 2011-2020 period. Keywords : Current Ratio, Return On Asset, Debt to Euity Ratio, Dividend Payout Ratio.

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

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.

Dampak Peningkatan Operating Leverage dan Financial Leverage terhadap Profitabilitas pada Perusahaan Industri Barang Konsumsi Tresna Pratiwi; Dimas Sumitra Danisworo; Mochamad Edman Syarief
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.v2i3.3251

The purpose of this research are to know the influence of Operating Leverage and Financial Leverage to Profitability in Consumer Goods Industrial Companies listed on IDX for 2015-2019 period. The data used in this research is secondary data that is obtained indirectly from annual report contained on the IDX from 2015-2019. The population in this research are 53 Consumer Goods Industrial Companies listed on IDX in 2015-2019. The research sample was 8 companies using purposive sampling technique. The analytical method used in this research is multiple linear regression analysis using the IBM SPSS 25 application tool. Based on the F test, it is known that simultaneously DOL and DFL affect on profitability. Based on the results of the t test, it is known that operating leverage partially has no effect on profitability and partially financial leverage has a significant negative effect on profitability.

Analisis Rasio Profitabilitas untuk Menilai Kinerja Keuangan PT Indofarma (Persero),Tbk Santa Maria Manungkalit; Dimas Sumitra Danisworo; Banter Laksana
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.v2i3.3739

This study aims to analyze the financial performance of PT. Indofarma, Tbk using the profitability ratio approach. Performance research variables use profitability ratios which include Return on Asset Ratio (ROA), Return on Equity Ratio (ROE), and Net Profit Margin (NPM). The method in this study uses quantitative research with a descriptive approach. The focus of this research includes how the profitability ratio analysis can show the financial performance of PT.Indofarma from 2016 to 2020. Based on the results of the company's financial data processing, seen from the company's Return on Assets , it can be concluded that the company's financial performance is not good and the company is less effective in using assets. his. Based on Return on Equity from 2016 to 2020 can seen that the company's financial performance is not good because it is still below the industry standard of 40%. And the value of the Net Profit Margin is said to be still not good because it has not met the industry standard average of 20%. Overall, the financial performance of PT. Indofarma for the last 5 years is not good when compared to industry standards. However, in 2019 and 2020, the company began to increase its sales so that the company's financial performance began to improve even though it was still far from the industry average.

Analisis Faktor-Faktor yang Memengaruhi Risiko Likuiditas pada Bank Umum Syariah di Indonesia Regita Nur Fitriani; Dimas Sumitra Danisworo
Journal of Applied Islamic Economics and Finance Vol 1 No 1 (2020): Journal of Applied Islamic Economics and Finance (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to analyze what factors affecting the liquidity risk in Islamic Banks in Indonesia. In this study, the measurement of liquidity risk will be seen from other factors that can affects liquidity risk including Cash Ratio (CsR), Size of Bank (SOB), Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Net Working Capital (NWC), and Investment (INV). The research method used in this research is a quantitative descriptive analysis uses the Eviews 9 program. The object of this analysis is twelve Islamic Banks in Indonesia which have been operating from 2014-2018. The analysis technique used is multiple regression analysis with Random Effect Model (REM) regression model. The results of this study indicate that CsR, SOB, and NWC have a significant effect on liquidity risk. While DPK, CAR, and INV have an insignificant effect on liquidity risk.

Pengaruh Penilaian Tingkat Kesehatan Bank Terhadap Praktik Manajemen Laba Pada Bank Umum Syariah di Indonesia Salma Cantya Paramastri; Radia Purbayati; Dimas Sumitra Danisworo
Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Earnings management is carried out to show that the company is in good condition even though in reality it is not good. These practices are not in accordance with sharia principles. This study aims to determine the effect of the Bank Soundness Level Assessment using the RGEC method on earnings management practices in Islamic Commercial Banks in Indonesia for the 2015-2018 period. The variables used are the Financing to Deposit Ratio (FDR), Return On Assets (ROA), Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR). Testing the variables using the Path Analysis method with a sample of 9 Islamic Commercial Banks in Indonesia. The results showed that the FDR and CAR variables had a negative and significant effect; ROA has a positive and insignificant effect; and GCG has a negative and insignificant effect on earnings management practices at Islamic Commercial Banks in Indonesia.

Analisis Komparasi Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Menggunakan Pendekatan Maqashid Sharia Index Tiara Tresnawulan Barkah; Dimas Sumitra Danisworo; Muhamad Umar Mai
Journal of Applied Islamic Economics and Finance Vol 1 No 3 (2021): Journal of Applied Islamic Economics and Finance (June 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research was conducted to analyze the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Sharia Index. The research used Simple Additive Weigting method and independent analysis t-test. From this research it can be concluded that the performance value of Islamic banking in Indonesia using the Maqashid Sharia Index in 2014-2018 is 1.534 and Malaysia is 0.823. Based on the analysis of the independent t test, there is a significant difference between the average value of Islamic banks in Indonesia and Malaysia with a value of Tcount 2.819>Ttable 2.306, MSI's first goal is to obtain T-count value of 1.189 <2.306. The second objective of MSI is to get the T-count value of 2.327> 2.306. The third objective of MSI with T-count value of 1.856 <2.306 T table. This means that there is a significant difference in financial performance with MSI in Indonesia and Malaysia.

Analisis Faktor-Faktor yang Mempengaruhi Profitabilitas pada PT Bank BRI Syariah Tbk Jilda Khoirunnisaa; Dimas Sumitra Danisworo; Yudha Trishananto
Journal of Applied Islamic Economics and Finance Vol 2 No 2 (2022): Journal of Applied Islamic Economics and Finance (February 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of mudharabah financing (X1), musyarakah financing (X2), murabahah receivables (X3), and BOPO (X4) on profitability as measured using Return On Aset (ROA) (Y) PT Bank BRI Syariah Tbk. In this study, data was taken in the form of Annual Financial Report data for the 2016-2019 period stipulated by Bank Indonesia. The analysis ini this study includes descriptive statistical test using IBM SPSS 20 analysis tool. The results showed that simultaneously mudharabah financing, musyarakah financing, murabahah receivablesm and BOPO had an effect on ROA. Partially, musyarakah financing has a significant positive effect on ROA, BOPO has a significant negatif effect on ROA, and mudharabah financing and murabahah receivables have no significant effect on ROA.

Pengaruh DPK, CAR, BOPO, dan NPF terhadap Likuiditas pada Bank Umum Syariah Intan Kania Rufaidah; Tjetjep Djuwarsa; Dimas Sumitra Danisworo
Journal of Applied Islamic Economics and Finance Vol 2 No 1 (2021): Journal of Applied Islamic Economics and Finance (October 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to determine the effect of DPK, CAR, NPF, ROA for the liquidity of Islamic banks ini Indonesia during 2015 -2019, either simultaneously or partially. The object of this research is Islamic Commercial Banks in Indonesia. The research method used in this study is a correlational method with a quantitative approach. The data used is secondary data in the form of annual financial reports published by Bank Indonesia and OJK. The analytical method used is panel data regression using the analysis Eviews tool. The results of this study indicate that partially CAR, NPF, BOPO affect FDR. Meanwhile, DPK has no effect on FDR. The coefficient of determination (adjusted R2) of 0,3096 or 30,96%, which means that four independent variables can explain the dependent variable, while the rest influenced by other factors beyond the variables.

Co-Authors Banter Laksana, Banter Cantik Wiradinda Suhud Dian Apriliani Diharpi Herli Setyowati Djoko Cahyo Utomo Lieharyani Djoni Djatnika Elsi Dwijayanti Ghifari Munawar Hasbi Assidiki Mauluddi I Yensi Godchild Nehe Intan Kania Rufaidah Jilda Khoirunnisaa Lukmannul Hakim Firdaus Mayasari, Ine Mochamad Umar Mai Nurdin, Ade Ali Radia Purbayati Regita Nur Fitriani Rochmi Widayanti Salma Cantya Paramastri Santa Maria Manungkalit Syarief, Mochamad Edman Tiara Tresnawulan Barkah Tjetjep Djuwarsa Tresna Pratiwi Wendi Wirasta Wisnuadhi, Bambang Yudha - Trishananto

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