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All Journal Prosiding Seminar Nasional INDOCOMPAC Widya Cipta : Jurnal Sekretari dan Manajemen Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan INTERACTION: Jurnal Pendidikan Bahasa Jurnal USAHA Dynamic Management Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Diana Tambunan
Universitas Bina Sarana Informatika
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS TINGKAT PERPUTARAN PIUTANG PADA PT PERDANA GAPURAPRIMA PERIODE 2012-2014 Tambunan, Diana; Noviana, Shinta
Prosiding Seminar Nasional INDOCOMPAC Akuntansi Manjemen, Akuntansi Keuangan, Audit dan Pasar Modal
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.151 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis seberapa besar tingkat perputaran piutang atas penjualan apartemen yang dilakukan PT Perdana Gapuraprima pada periode 2012- 2014. Ditengah persaingan bisnis yang ketat perusahaan dituntut untuk mampu meraih posisi pasar, sehingga perusahaan perlu melakukan strategi penjualan secara kredit, agar jumlah penjualan meningkat. Piutang secara umum dapat didefinisikan sebagai tagihan yang timbul atas penjualan barang atau jasa secara kredit dengan jangka waktu yang telah ditentukan sebagai akibat adanya penjualan kredit. Piutang merupakan satu jenis aktiva lancar yang tercantum dalam neraca. Di dalam piutang tertanam sejumlah investasi perusahaan yang tidak terdapat pada aktiva lancar lainnya. Piutang dapat menjadi potensi bila dikelola dengan baik tetapi sebaliknya akan menjadi resiko bila tidak dikelola dengan baik. Resiko kerugian piutang dapat berupa resiko tidak dibayarnya sebagian atau seluruh piutang, atau keterlambatan pelunasan piutang. Pengelolaan piutang memerlukan perencanaan yang matang mulai dari penjualan kredit yang menimbulkan piutang sampai menjadi kas. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif yaitu penelitian yang memakai data numerik (angka), yang kemudian diolah dan dianalisis untuk diambil sebagai kesimpulan. Teknik pengumpulan data yang dilakukan adalah dengan wawancara dan dokumentasi. Dari data ini dianalisis menggunakan analisis rasio khususnya yang berhubungan dengan Tingkat perputaran piutang, Periode pengumpulan piutang, Rasio tunggakan dan Rasio penagihan.  Hasil  dari penelitian ini menunjukkan bahwa Tingkat perputaran piutang PT Perdana Gapuraprima pada tahun 2013 sebesar 2,36 kali dan tahun 2014  sebesar 0,44 kali  yang mana masih  kurang dari rata-rata industri yang sudah ditetapkan yaitu 15 kali sehingga penagihan yang dilakukan manajemen dianggap tidak berhasil. Rata-rata perusahaan mengumpulkan piutangnya pada tahun 2013 dalam waktu 152,54 hari , dan pada tahun 2014 sebesar 818,18 hari. Periode pengumpulan piutang melebihi dari rata-rata industri yaitu 60 hari, sehingga dapat dikatakan perusahaan tidak mampu melakukan penagihan secara tepat waktu. Rasio tunggakan mengalami naik turun yang mana pada  tahun 2012 sebesar 29,13%, tahun 2013 sebesar  42,58% dan tahun 2014 sebesar 34,91%. Tunggakan tertinggi terjadi pada tahun 2013 dan dapat merugikan perusahaan karena dana yang harusnya kembali berputar menjadi  kas tetap tertanam  dalam piutang.  Adapun penyebabnya pada tahun 2013 banyak penyetoran angsuran yang tidak jelas siapa penyetornya. Rasio penagihan mengalami kenaikan yang mana pada tahun 2012 sebesar 67,39%, tahun 2013 sebesar 72,74% dan tahun 2014 sebesar 92,25%. sehingga perusahaan mampu dengan baik dalam melakukan penagihan piutang. Kata Kunci : tingkat perputaran piutang, periode pengumpulan piutang, rasio tunggakan, rasio penagihan
Investasi Saham di Masa Pandemi COVID-19 Diana Tambunan
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 4, No 2 (2020): September 2020
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.095 KB) | DOI: 10.31294/widyacipta.v4i2.8564

Abstract

Pandemi COVID-19 telah memukul berbagai sektor, termasuk pasar saham sehingga membuat banyak orang ragu untuk berinvestasi saham. Banyak industri terkena dampak Covid-19 menyebabkan sejak Maret 2020 Indeks Harga Saham Gabungan (IHSG) Bursa Efek Indonesia mengalami penurunan, tetapi sejak minggu ketiga Mei hingga awal Juni 2020 menunjukkan kenaikan yang mengindikasikan perdagangan saham mulai menunjukkan perbaikan. Penelitian ini bertujuan menganalisis saham-saham sektor apa saja yang masih mampu mencatatkan penguatan di masa pandemi COVID-19, dengan menggunakan data sekunder volume perdagangan, Indeks Harga Saham Gabungan (IHSG), kapitalisasi pasar secara mingguan dan bulanan dengan sampel menggunakan pasar saham Indonesia periode bulan Maret 2020 – Juni 2020 yang diperoleh dari laporan mingguan Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa saham-saham sektor industri konsumsi, sektor telekomunikasi, dan sektor kesehatan merupakan saham-saham yang dapat menjadi pilihan investor di masa pandemi COVID-19.Kata Kunci: keputusan investasi, portofolio saham, risiko dan return
MENILAI KINERJA KEUANGAN MASKAPAI PENERBANGAN GARUDA INDONESIA DI SAAT PANDEMI COVID-19: STUDI KASUS Diana Tambunan; Tri Widyastuti
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.523 KB)

Abstract

This study aims to analyze the financial performance of Garuda Indonesia Airline during the pandemic COVID-19. The research methodology is a comprehensive analysis of the Garuda Indonesia’s financial statements and annual reports listed at Indonesian Stock Exchange. The financial statements were analyzed to evaluate the financial performance and to assess the severity level of the COVID-19 pandemic impact on corporate income and profit. The findings of this study showed the deteriorating of the liquidity, solvency and profitability positions after the emergence of the COVID-19 pandemic. The findings from aggregate analysis of financial performance showed that in 2020 the corporate lost USD2.48 bilions and the current liabilities exceeded its current assets as much as USD3.8 billions. Garuda Indonesia experienced negative equities of USD1.9 billions, and requires operational strategies such as cost efficiency, debt restructuring and good corporate governance in order to pay its debts on creditors, lessors and vendors. The practical implications are an increase in understanding of financial performance, allowing the corporate managers to improve their financial managements, and adopting the right strategy in overcoming its financial difficulties during the COVID-19 pandemic
Merger And Innovation To Improve Organization’s Performance In Indonesia To Fight Industrial Revolution 4.0: Case Study Merger Bank BTPN Diana Tambunan; Sugeng Wahyudi; Harjum Muharam
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v8i1.10344

Abstract

An organization will conduct a merger strategy with companies that have strong technology to overcome the challenges of industrial transformation 4.0. In 2018 Bank BTPN merged with SMBCI with the hope of strengthening banking technology so that it could serve customers of various segments with various services throughout Indonesia.This research is a case study conducted at Bank BTPN which contributes to prove whether with merger, Bank BTPN's financial performance has improved. The method used is ratio analysis by comparing the financial performance of Bank BTPN before merger and after merger and the data obtained from the 2019 Annual Report and published financial statement 2020. The results showed that the merger strategy made Bank BTPN able to use assets, funding, and technology owned by SCMBI in innovating the digital banking business of Jenius banking products, BTPN Wow! and other banking products so that the post merger of Bank BTPN's financial performance has increased rapidly both in terms of assets to be the ninth largest in Indonesia, as well as 41% increase in net profit to Rp 2.9 trillion in 2019. This research proposes the concept of business model where merged bank should take five actions: 1) Innovation Business Digital Bangking, (2) Expansion of Customer Segmentation, (3) Diversification of Products/Market, (4) Quality of Human Resources, (5)Corporate Governance. 
Pengaruh Brand Awareness Terhadap Keputusan Pembelian Pada Bisnis Busana Muslim Merk Zoya Di Rawamangun Jakarta ida Hendarsih; Diana Tambunan
Jurnal USAHA Vol 3, No 2 (2022): Desember
Publisher : Universitas Indraprasta PGRI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/juuk.v3i2.1361

Abstract

ABSTRAKFashion baju muslim wanita sekarang ini sedang mengalami perkembangan  sangat baik karena wanita Indonesia mayoritas beragama Islam. Banyak peluang  melakukan usaha bisnis dibidang busana muslim. Karenanya banyak berdiri bisnis atau usaha dibidang pakaian muslim, salah satunya  PT. Shafco Multi Trading yang mendirikan usaha waralaba produk busana muslim dengan nama Zoya. Riset ini bertujuan untuk menguji pengaruh brand awareness terhadap keputusan pembelian pada bisnis busana muslim zoya di Rawamangun Jakarta. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan menggunakan metode kuantitatif. Populasi dalam penelitian adalah para pengunjung Outlet Zoya bisnis busana muslim di Rawamangun dengan sampel sebanyak 100 orang responden. Data-data dikumpulkan pada penelitian menggunakan kuesioner  dibagikan kepada para responden menggunakan teknik insidental sampling. Hasil penelitian dari data menunjukan bahwa tingkat brand awareness merek Zoya berada pada tingkat kedua top of mind dan termasuk kedalam kategori tinggi dan keputusan pembelian bisnis busana muslim di Outlet Zoya berada pada posisi tinggi. Berdasarkan data hasil pengujian regresi sederhana menunjukan brand awareness mempunyai pengaruh terhadap keputusan pembelian busana muslim di Outlet Zoya sebesar 75,9%. Berdasarkan perhitungan statistic dari koefisien determinasi variabel brand awareness mampu mempengaruhi keputusan pembelian terhadap  bisnis penjualan busana muslim merek Zoya sebesar 57,4 %. Kata kunci : Brand Awareness, Keputusan Pembelian 
COMPARATIVE ANALYSIS OF THE EFFECT OF BANK FINANCIAL PERFORMANCE ON PROFIT EARNING RATES AT PT. BANK SYARIAH INDONESIA, Tbk AND PT. BANK CIMB NIAGA, Tbk Syukron Sazly; Seno Sudarmono Hadi; Hasta Herlan; Warsono Warsono; Diana Tambunan; Susanti Susanti
Dynamic Management Journal Vol 7, No 3 (2023): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v7i3.9011

Abstract

Currently, PT Bank Syariah Indonesia Tbk (BSI) has succeeded in becoming the 6th largest bank in Indonesia, passing PT Bank CIMB Niaga Tbk (BNGA), which is a conventional bank. Based on the financial reports up to the fourth quarter of 2022, Bank Syariah Indonesia posted a significant increase in assets from the previous Rp. 265.28 trillion to Rp. 305.72 trillion, which means it has overtaken CIMB Niaga., which recorded assets of Rp. 306.75 trillion until the quarter IV 2022. However, it turns out that Bank CIMB Niaga in the 1st quarter of 2023 has regained this position and is above the BSI, and this position is expected to change one after the other. This is interesting because it is related to BSI's vision of becoming a world-class Islamic bank, which will shift the position of conventional banks which have always been above Islamic banks. The purpose of this research is to compare the financial performance of the two banks to their level of profit (ROA). The sample data is the financial performance of BSI and Bank CIMB Niaga for the first quarter of 2021 to the first quarter of 2023. The data is taken from the first quarter of 2018 - the fourth quarter of 2021. Capital Adequency Ratio (CAR), Non Performing Loan (NPL), Net Interest Margin (NIM), Operating Costs/Income (BOPO) and Loan to Deposit Ratio (LDR) are independent variables and the level of profit earned is represented by Return On Assets (ROA) as the dependent variable. The statistical test is the normality test, multicollinearity, Multiple Linear Regression , determinants, t test (t-test) and F test (F-test) with a significance of 0.05. The result is that simultaneously all financial performance indicators (CAR, NPL, NIM, BOPO, LDR) on BSI and Bank CIMB Niaga have a significant influence significant. However, partially, there is no significant effect of all the financial performance on the level of profit (ROA) of the two banks
Waspada Investasi Ilegal di Indonesia Tambunan, Diana; Hendarsih, Ida
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 20, No 1 (2022): Maret 2022
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v20i1.12518

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengeksplorasi maraknya investasi bodong atau ilegal di Indonesia.  Merebaknya kasus penipuan investasi bodong di era transformasi digital telah merugikan banyak orang. Terdapat berbagai jenis modus operandi investasi bodong diantaranya  menggunakan Skema Ponzi dengan modus cryptocurrency, menggunakan media sosial dan influencer, dan mengaku sebagai perusahaan investasi yang telah berizin OJK. Metode penelitian menggunakan studi kepustakaan dan dianalisis menggunakan Teori Keuangan. Hasil penelitian menunjukkan bahwa penyebab orang menjadi korban penipuan investasi ilegal selain tergiur dengan keuntungan besar yang ditawarkan, kurangnya  pengetahuan para korban mengenai mekanisme dan cara bekerja produk investasi. Apabila berinvestasi hendaklah ditempat yang legalitasnya sudah jelas. Investor  berinvestasi di platform yang telah berijin dan diawasi oleh regulator di sektor jasa keuangan. Oleh karenanya sangat penting untuk melakukan verifikasi, dan memeriksa legalitas platform investasi. Satgas Waspada Investasi selain melakukan sosialisasi dan edukasi kepada masyarakat terkait investasi ilegal, juga turut  berperan melakukan pencegahan kegiatan usaha tanpa ijin yang berpotensi merugikan masyarakat. Masyarakat diminta untuk berhati-hati terhadap penawaran investasi yang ilegal. Para investor harus memahami literasi keuangan dan digital sebelum berinvestasi karena penting untuk mencegah penipuan investasi. Peningkatan literasi keuangan akan menambah pengetahuan masyarakat terhadap produk keuangan legal. Peningkatan kemampuan digital diperlukan karena potensi ekonomi digital yang besar harus dibarengi dengan peningkatan kemampuan dan ketrampilan sumber daya manusia terhadap teknologi digital.Kata Kunci: penipuan investasi, literasi keuangan, literasi digital
COMPENSATION, MOTIVATION, PERFORMANCE AND WORK SPIRITUALITY OF LECTURERS: A STRATEGY MODEL FOR DEVELOPING HIGHER EDUCATION RESOURCES IN INDONESIA Sazly, Syukron; Tambunan, Diana; Harun, Muhamad; Saputra, Suwanda Aditya
Dynamic Management Journal Vol 8, No 1 (2024): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i1.10600

Abstract

Employee performance is one of the most important  factor to achieve an organization objectives. Employee performance is a measurement the ability of employees  to carry out their taks  and obligations  well and with high satisfaction. This research aims to develop theoretical modeling on how to measure and research related to employee performance, especially lecturers at tertiary institutions in Indonesia. The theory we used is based on the theory put forward by Colquitt which explains the Integrative Model of Organizational Behavior. The research method is qualitative with literature study, theoretically analyzing theories from 30 previous researchers which have been published in Scopus indexed international journals and also accredited national journals. The result shows, compensation and motivation factors have a positive and significant influence on employee performance and also the work spirituality factor as a moderating variable which also determines the level of this influence. Recommendations to future researchers to examine several factors other than compensation and motivation that influence employee performance, both as predictor variables and moderating variables.
The Influence of Accounting Knowledge and Capital Adequacy on Financial Report Quality in Small and Medium Enterprises in Pancoran Mas District, Depok City Hendarsih, Ida; Widajita, Ayu Dinaria; Martanti, Amas Sari; Tambunan, Diana; Santosa, Jaka
INTERACTION: Jurnal Pendidikan Bahasa Vol 11 No 2 (2024): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v11i2.7115

Abstract

The quality of financial reports is essential information for producing high-quality financial statements, which are valuable to both companies and business practitioners. This study aims to examine the effects of accounting comprehension and capital adequacy on the quality of financial reports, both individually and simultaneously, for small and medium-sized enterprises (SMEs) in Pancoran Mas District, Depok City. This quantitative research used a random sampling technique by distributing questionnaires to respondents, resulting in a sample of 76 participants. Data analysis was conducted using SPSS Version 26. The partial analysis results indicated a significance value of 0.00 < 0.05 for accounting comprehension, showing its influence on financial report quality, while the capital adequacy variable had a significance value of 0.037 < 0.05, indicating its impact as well. The F-test yielded a significance level of 0.000 with an F-calculated value of 24.642, compared to an F-table value of 3.12, where sig < 0.05 and F-calculated > F-table. Thus, it can be concluded that accounting comprehension and capital adequacy have a simultaneous effect on the quality of financial reports. Therefore, it can be said that SMEs with strong accounting understanding and sufficient capital are likely to produce high-quality financial reports.
MERGER AND BUSINESS CONSOLIDATION AMONG INDONESIAN’S BUMN KARYA : A STRATEGY TO AVOID FINANCIAL DISTRESS AND STRENGTHENING CAPITAL FOR LONG-TERM SUSTAINABILITY Andriani, Ria; Tambunan, Diana; Warsono, Warsono; Herlan, Hasta
Dynamic Management Journal Vol 8, No 4 (2024): October
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v8i4.12714

Abstract

This study aims to analyze the strategic mergers proposed by the BUMN Ministry, focusing on the mergers of PT Hutama Karya with PT Waskita Karya, PT Adhi Karya with PT Nindya Karya, and PT Wijaya Karya with PT Pembangunan Perumahan. Using a descriptive research approach, the study employs quantitative analysis to evaluate financial compatibility and operational synergies among the companies involved. The findings reveal that the merger of Adhi Karya and Nindya Karya emerges as the most advantageous option, effectively combining Adhi's liquidity challenges with Nindya's strong revenue generation capabilities. Additionally, merging PT Waskita Karya with PT Hutama Karya could provide vital resources to address Waskita's financial struggles, contingent on Hutama Karya’s capacity to manage these challenges effectively. The merger of PT Wijaya Karya with Pembangunan Perumahan shows promise in leveraging Pembangunan's stability to enhance Wijaya's financial performance. In conclusion, the proposed mergers present a strategic opportunity to enhance financial stability, operational efficiency, and market competitiveness. Merging PT Pembangunan Perumahan with PT Nindya Karya capitalizes on both companies' financial strengths, while the pairing of PT Waskita Karya and PT Adhi Karya facilitates resource pooling to improve operational performance. Lastly, the merger of PT Wijaya Karya with a smaller, agile company can help mitigate its liquidity issues while harnessing the strengths of a dynamic partner. Recommendations emphasize the importance of conducting thorough due diligence to assess financial compatibility, cultural alignment, and operational synergies before finalizing mergers. Establishing clear strategic goals and integration plans is essential for ensuring successful transitions. Ongoing monitoring and evaluation post-merger will be crucial for adapting strategies and driving sustained growth and profitability in the newly formed entities.with stakeholders will be key to rebuilding trust and securing the company’s future.
Co-Authors Amas Sari Martanti Dirgahayu Erri Harjum Muharam Hasta Herlan Herlan, Hasta Ida Hendarsih Intan Kusuma Dewi Jaka Santosa, Jaka Martanti, Amas Sari Muhamad Harun Prana, Indra Ria Andriani Sazly, Syukron seno sudarmono Hadi Shinta Noviana, Shinta Sugeng Wahyudi SUSANTI Suwanda Aditya Saputra Syukron Sazly Tri Widyastuti Warsono Warsono Warsono Warsono Widajita, Ayu Dinaria