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

Banter Laksana, Banter

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3553881

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

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Perbandingan Kinerja Profitabilitas Bank BJB Sebelum dan Setelah Menerapkan Mobile Banking Ris Gabe Jefferson Sihombing; Hasbi Assidiki Mauluddi; Banter Laksana
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

This study was conducted with the aim of being able to compare the profitability performance of BJB bank before and after using Mobile Banking. This study uses financial statements 5 years before using Mobile Banking, namely in 2010-2014 and 5 years after using Mobile Banking, namely in 2015-2019. This comparison of profitability performance is reviewed from several aspects that are affected by the use of Mobile Banking in BJB bank services, the affected aspects include: a decrease in Return on Assets (ROA) and Return on Equity (ROE), an increase in Earnings per Share (EPS). The results of the normality test show that all variables are normally distributed so that all variables are tested using the Paired sample t-Test, namely the ratio of Return on Assets (ROA), the ratio of Return on Equity (ROE), and Earning per Share (EPS). The Return on Assets (ROA) ratio has the result that there is a significant difference before and after using Mobile Banking. In the ratio of Return on Equity (ROE) there is no significant difference. While in Earning per Share (EPS) there is a significant difference before and after using Mobile Banking

Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Kimia Farma Tbk tahun 2016-2020 Bilqist Luthfia Rachmi; Ade Ali Nurdin; Banter Laksana
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 aims to determine financial performance in PT Kimia Farma Tbk Ltd years 2016-2020 which is reviewed through financial ratios, that is: (1) Liquidity Ratio accounted for by Current Ratio and Cash Ratio, (2) Solvency Ratio accounted for by Total Equity to Assets Ratio and Debt to Assets Ratio, (3) Activity Ratio accounted for by Assets Turnover Ratio, Receivable Turnover Ratio and Inventory Turnover Ratio, (4) Profitability Ratio accounted for by Net Profit Margin, Return On Investment and Return on Equity, (5) Market Value Ratio accounted for by Earning Per Share, Price Earning Ratio and Price Book Value. The method used is descriptive quantitative with the object in the form of the financial statements of PT Kimia Farma Tbk 2016-2020. The technique used is documentation and literature study. The data analysis method used is quantitative descriptive analysis technique. The condition of the company's financial performance based on the ratio calculation can be concluded in the poor category, because in the last 5 years the average has decreased in terms of Liquidity Ratio 10.98%, Solvency 4.25%, Activity 7.30%, Profitability is 14.42 % and overall Market Value Ratio decreased.

Pengaruh DER, EPS, dan ROA Terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Citra Putriana Dewi; Leni Nur Pratiwi; Banter Laksana
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 study aims to determine the effect of DER,EPS and ROA on stock prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019.The population in this study is 28 company using purposive sampling technique. The data analysis method used is Multiple Linear Regression Analysis using IBM SPSS 25 software .The results showed that the variables DER, EPS, and ROA simultaneously had positive and significant effect on stock prices. DER partially has a negative and insignificant effect on stock prices. EPS partially positive and significant effect on stock prices. ROA partially has a negative and significant effect on stock prices.

Pengaruh NPL dan CAR Terhadap ROA pada Bank Umum Milik Negara Mohamad Salman Sutrisno; Banter Laksana; Tjetjep Djuwarsa
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

This study aims to determine the effect of Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) on Return on Asset (ROA). The population used in this study were state-owned commercial banks in 2013 – 2019. The research method used in this study was an associative research method with a quantitative approach. The data analysis technique used is multiple linear regression using IBM SPSS Statistic 26 for Windows. The results of this study partially show that Non Performing Loan (NPL) has a negative effect on Return on Asset (ROA) and significant, Capital Adequacy Ratio (CAR) has a positive effect on Return on Asset (ROA) and significant. Non Performing Loan and Capital Adequacy Ratio (CAR) also simultaneously or jointly have a significant effect on Return on Assets (ROA).

Pengaruh Perputaran Kas terhadap NPM pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Irvan Firmansyah Maulana; Hasbi Assidiki Mauluddi; Banter Laksana
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 research in this final project aims to determine and analyze the effect of cash turnover on the Net Profit margin in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2012-2018. The type of data used is secondary data in the form of the company's annual financial statements. In this study, there are 5 food and beverage companies on the Indonesia Stock Exchange that are used as research samples. The research method used is descriptive and quantitative research. The test was carried out by means of the Determination Coefficient test which was processed using SPSS 26. The panel data regression method selected was Simple Linear Regression. The results showed that cash turnover had a negative effect on Net Profit Margin.

Pengaruh Current Ratio dan Inventory Turnover terhadap Return on Asset pada Perusahaan Sub Sektor Semen Muhammad Fikry Rivaldy; Leni Nur Pratiwi; Banter Laksana
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

This research aims to analyze the effect of Current Ratio and Inventory Turnover on cement sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. This research uses a purposive sampling method and obtains a sample of 4 companies. The analysis used to determine the effect of Current Ratio and Inventory Turnover is statistical analysis with the help of Eviews 10 software. Testing is done by linear regression of panel data with independent variables used, namely Current Ratio (CR) and Inventory Turnover (ITO). The results showed that the Current Ratio had no partial effect on Return On Assets and Inventory Turnover had no partial effect on Return On Assets. Current Ratio and Inventory Turnover have a simultaneous effect on Return On Assets.

KAJIAN DAMPAK INSIDER OWNERSHIP, EXTERNAL OWNERSHIP DAN LEVERAGE TERHADAP NILAI PERUSAHAAN. (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2009-2015) Banter Laksana
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.918

Abstract: This study aims to test empirically the effect Leverage, insider ownership, and external ownership to firm value. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in the period 2009 to 2015. The data collection method used is purposive sampling, and gained as much as 113 sample. Testing of the entire hypothesis in this study using path analysis, through Amos program package version 16.0 for Windows. The results of this study indicate that ownership by internal and external parties could encourage managers in decision making for external financing (leverage) to increase the value of the company. The findings of this study may indicate that the investment of mediation shareholding by external influences on firm value.Keywords: Leverage, insider ownership, and external ownership, and the firm value

Return on Asset pada Perusahaan Sub Sektor Farmasi: Studi Pengaruh Sales Growth, Current Ratio dan Net Profit Margin Nurfitria Nurfitria; Rosma Pakpahan; 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.v2i3.3196

This research aims to explain the effect of Sales Growh, Current Ratio, and Net Profit Margin on Return On Asset in pharmaceutical sub-sector companies listed on BEI in 2015-2020. The research method used is associative method with a quantitative approach. The source of data used is secondary data in the form of annual reports of pharmaceutical companies. Sampling technique is using porposive sampling technique and obtained a total sample of 6 pharmaceutical companies from 11 pharmaceutical companies listed on BEI in 2015-2020. The type of data used is panel dataa. Data analysis in this research is multiple linear regression using IBM SPSS Statisticss25 Software. The result showed that Sales Growth, Current Ratio (CR) and Net Profit Margin (NPM) Simultaneously have a significant effect on ROA. Partially, Sales Growth has a negative and insinigficant effect on ROA. While the Current Ratio(CR) and Net Profit Margin (NPM) have a positive and significant effect on ROA.

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.

Studi Komparasi Kinerja Profitabilitas dan Earning Per Share PT Bank Central Asia Tbk Sebelum dan Setelah Menerapkan Mobile Banking Eltasya Sifra Mevia Simanungkalit; Endang Hatma Juniwati; 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.v2i3.3759

This investigation was done to compare the performance of PT Bank Central Asia Tbk's profitability and earnings per share (EPS) before and after the implementation of mobile banking. In this study, financial statements from 2008 to 2017—five years before and five years after the usage of mobile banking—are used. The implementation of mobile banking in PT Bank Central Asia Tbk's services has had an impact on a number of areas, including profitability and earnings per share (EPS) performance. These areas include an increase in return on assets (ROA), a decrease in return on equity (ROE), and an increase in earnings per share (EPS). All of the variables were distributed regularly, according to the findings of the normality test. Before and after the implementation of mobile banking, there is a considerable variation in the Return on Assets (ROA) ratio. There is no notable difference in the Return on Equity (ROE) ratio. While there is a sizable variation in EPS between before and after the implementation of mobile banking

Co-Authors Ajeng Putri Nurfadila Ardila, Lina Nur Arizal Jaya Auliya Diasyasifa Aurellia Catra Ratnanggadi Ayu Sri Wahyuni Barnas, Benny Bilqist Luthfia Rachmi Citra Putriana Dewi Dadang Hermawan Dadang Hermawan Desi Siti Mariam Destian Arshad Darulmalshah Tamara Dimas Sumitra Danisworo Dimas Sumitra Danisworo Djatnika, Djoni Djoni Djatnika Djuwarsa, Tjetjep Eltasya Sifra Mevia Simanungkalit Endang Hatma Juniwati Fitriah Fatimah Amatilah Hadiani, Fatmi Hasbi Assidiki Mauluddi Irvan Firmansyah Maulana Jonathan Darmawan Karunia Putri Augustina Dwi Anggiyani Leni Nur Pratiwi Leni Nur Pratiwi Mayasari, Ine Mohamad Salman Sutrisno Muhammad Fikry Rivaldy Nadya Fajriatul Adni Nurdin, Ade Ali Nurfitria Nurfitria Nurul Indah Fauziah Pakpahan, Rosma Purbayati, Radia Rachmawati, Audia Kirani Ris Gabe Jefferson Sihombing Ruhadi Ruhadi Ruhana, Nafisah Santa Maria Manungkalit Sarah Salsabila Selly Tania Shafarani, Yusri Silvia Utami Ningtias Syarief, Mochamad Edman Tamara, Destian Arshad Darulmalshah Tjetjep Djuwarsa Wildan Dzulhijar Wulan Hamida

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