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PERAN KECUKUPAN MODAL (CAR) MEMEDIASI PENGARUH RESIKO KREDIT TERHADAP PROFITABILITAS I Dewa Nyoman Usadha; Ni Made Yudhaningsih; I Ketut Merta; Komang Agus Rudi Indra Laksmana
Jurnal Ilmiah Satyagraha Vol 4, No 2 (2021)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v4i2.270

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa Pengaruh Resiko Kredit terhadap profitabilitas.  Hubungan Pengaruh Resiko Kredit terhadap Profitabilitas (ROA)  dalam sejumlah penelitian yang telah dikembangkan diketemukan Pengaruh Resiko Kredit terhadap Profitabilitas dengan hasil negatif dan ada  juga berpengaruh positif signifikan .  Celah penelitian tersebut pada penelitian sekarang perlu dimediasi viable baru, agar Resiko Kredit tidak mempengaruhi menurunnya tingkat profitabilitas . Adapun variabel mediasi tersebut adalah kecukupan Modal ( CAR)Hasil dari analisis Pengaruh Risiko Kredit Terhadap Profitabilitas Dengan Kecukupan Modal Sebagai Variabel Mediasi menunjukkan bahwa CAR mampu memediasi pengaruh langsung NPL terhadap ROA. Dimana pengaruh langsung NPL terhadap ROA semula bernilai-0,562,namun setelah adanya CAR sebagai variabel mediasi, pengaruh hubungan tersebut meningkat  menjadi 0.163.Semakin banyaknya kredit macet pada suatu lembaga keuangan  maka hal tersebut akan menyebabkan kerugian. Untuk menutupi kerugian tersebut lembaga keuangan mengembalikannya  dari  permodalan  yang dimilikinya sehingga akan menurunkan nilai CAR dari Koperasi
Studi Komparatif The Day Of The Week Effectmdan The Month Of The Year Effect Dalam Perolehan Return Saham Di Bursa Efek Indonesia Pada Perusahaan LQ 45 Periode Februari 2017-Januari 2018 Komang Agus Rudi Indra Laksmana; Ni Luh Gede Sri Artika Dewi
Jurnal Ilmiah Satyagraha Vol 1, No 2 (2018)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.255 KB) | DOI: 10.47532/jis.v1i2.49

Abstract

The concept of the efficient capital markets has become a topic of debate is fascinating and quite controversial in the field of finance. Since the introduction his the efficient market hypothesis, comes a variety of behavior of irregularity or discrepancy in the capital markets. Irregularity is referred to as a market anomaly (market anomaly). The Market anomaly that became a lot of attention is the anomalous effect of calendar. These anomalies are the day of the week effect and the month of the year effect. This research was conducted due to the results of several studies that are not consistent on the day of the week effect and the month of the year effect in obtaining the return of shares in Indonesia stock exchange.
ANALISIS UJI AKURASI MODEL GROVER, SPRINGATE, DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN DELISTED DI BEI Komang Agus Rudi Indra Laksmana; Ayu Darmawati
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 8 No. 1 (2019): JMM Maret 2019
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (920.572 KB) | DOI: 10.29303/jmm.v8i1.355

Abstract

This study aimed at analyzing how the results of the Grover, Springate and Zmijewski models predict the bankruptcy of PT Citra Maharlika Nusantara Corpora Tbk for the period of June 2013 - September 2016. This study also aimed at measuring the accuracy of the bankruptcy prediction model and determined which predictive model of the three models was the most accurate. From the data analysis, it was found that Springate model was the most accurate prediction model with 100% accuracy rate to predict the bankruptcy of PT Citra Maharlika Nusantara Corpora Tbk compared to the Grover model with an accuracy rate of 71.48% and Zmijewski model with the lowest accuracy rate of 21.48%. The limitations of this study was this study only carried out in one company, thus in the future it is expected that the model will be tested in more than one company and type of business sector.Keywords: Financial Distress, Grover, Springate, Zmijewski ModelsPenelitian ini bertujuan untuk menganalisis bagaimana hasil dari model Grover, Springate dan Zmijewski dalam memprediksi kebangkrutan PT Citra Maharlika Nusantara Corpora Tbk periode Juni 2013 – September 2016 serta mengukur tingkat akurasi model prediksi kebangkrutan tersebut dan menentukan model prediksi manakah diantara ketiga model tersebut yang paling akurat. Model Springate menjadi model prediksi paling akurat dengan tingkat akurasi 100% untuk memprediksi kebangkrutan PT Citra Maharlika Nusantara Corpora Tbk dibandingakan dengan model Grover dengan tingkat akurasi 71,48% dan model Zmijewski dengan tingkat akurasi paling rendah sebesar 21,48%.Keterbatasan penelitian ini terletak pada pengujian model pada satu perusahaan di satu unit sektor usaha, kedepan bisa dilakukan pengujian pada berbagai jenis sektor usaha.Kata kunci: Financial Distress, Model Grover, Springate, Zmijewski
ANALISIS EFEKTIFITAS PROGRAM BANTUAN KEUANGAN KHUSUS (BKK) GERBANGSADU MANDARA DI KABUPATEN KARANGASEM TAHUN 2017 (STUDI KASUS PADA 18 DESA KAWASAN RAWAN BENCANA ERUPSI GUNUNG AGUNG) Komang Agus Rudi Indra Laksmana; I Ketut Merta
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 9 No. 1 (2020): JMM Maret 2020
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.95 KB) | DOI: 10.29303/jmm.v9i1.488

Abstract

Karangasem Regency is one of the regencies in Bali which has the highest poverty rate in Bali, The Gerbangsadu Mandara program in 2016 has been distributed in 54 villages with an average budget of 1 billion rupiah per village. However, in mid 2017 the eruption of Mount Agung erupted causing economic paralysis in 22 affected villages in Karangasem Regency. Among them 18 villages are disaster prone areas (KRB) are recipients of the Gerbangsadu Mandara program.  Indicators in measuring effectiveness used are performance measurement instruments for 2016-2018 in the form of CCR, ROI, LAR financial ratios aimed at measuring health and its relation to the readiness of citizens to receive further intervention from the government for the following year. The problems to be solved in this study are: How is the effectiveness of Gerbangsadu Mandara Special Financial Assistance (BKK) in 18 villages of Mount Agung Eruption in Karangasem Regency as seen from Cost Coverage Ratio (CCr), Return on Investment (ROI), and Loan at Risk (LAR). The results showed that during the period 2016-2018, the average performance of 18 Bumdes in Karangasem Regency for a Cost Coverage Ratio (CCr) ratio of 183% (very satisfying), Return on Investment (ROI) of 7% (quite satisfactory), and Loan at Risk (LAR) of 19% (minimum). Paired T-test shows that Sign.2-tailed value is greater than 0.05, it means that financial performance before and after the eruption of Mount Agung did not occur a significant significant difference. The conclusion is that the Bumdes financial performance in Karangasem Regency is not affected by the risk of the eruption of Mount Agung. The limitation of the research lies in the object of research at one financial institution that is Bumdes, further research this concept can be tested at other financial institutions such as Village Credit Institutions, Banks and Cooperatives.
PENGARUH HUMAN CAPITAL TERHADAP ECONOMIC VALUE ADDED PADA SEKTOR UMKM DI PROVINSI BALI Komang Agus Rudi Indra Laksmana; I Ketut Merta
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 9 No. 3 (2020): JMM September 2020
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (785.037 KB) | DOI: 10.29303/jmm.v9i3.560

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a role in accelerating the economy of the community. The quality of MSMEs is largely determined by competitive advantage by utilizing resources that focus on developing or obtaining valuable resources and capabilities. The UMKM sector with intangible assets of MSME players, namely human capital towards the creation of economic value added or Economic Value Added (EVA) in MSMEs. The purpose of this study was to examine and explain the effect of human capital of MSME players in Bali on the achievement of Economic Value Added (EVA). This study uses a positivism approach. The population in this study was the UMKM in Bali Province, amounting to 450 UMKM, with a research sample of 212 MSMEs in Bali Province. The results of research findings that human capital have a significant positive effect on the creation of economic value added (EVA) in MSMEs. The average level of EVA on MSMEs is negative, which means that in general, MSMEs in Bali province have not been able to achieve EVA in their business management.The limitation in this study is the incomplete availability of MSME financial reports. In addition, further research is expected to add other contingencies, such as personality and defense mechanisms.
DAMPAK FUNDAMENTAL TERHADAP HARGA SAHAM PERBANKAN GO PUBLIC DI BURSA EFEK INDONESIA PERIODE 2020 - 2021 Gusti Ayu Imas Adi Ningsih; Komang Agus Rudi Indra Laksmana; I Nyoman Gede Supraptha
Nusantara Hasana Journal Vol. 2 No. 4 (2022): Nusantara Hasana Journal, September 2022
Publisher : Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Net Interest Margin (NIM), and Loan To Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2021. The population in this study are four capitalist banking companies. Biggest market. The sample of this study were 4 banks, namely BCA, BRI, BNI and MANDIRI which met the criteria. The data collection methods were in the form of documentation techniques and multiple linear regression analysis as analytical techniques. The results of this study indicate that the Net Interest Margin and Loan To Deposit Ratio simultaneously have a significant effect on stock prices. Based on the partial test results Net Interest Margin has a positive effect on stock prices, Loan To Deposit Ratio has a positive effect on stock prices, Suggestions that can be given are that further research is expected to add other independent variables that can measure the soundness of the bank which will also affect the return share.
ANALISIS EFEKTIVITAS DAN EFISIENSI PEROLEHAN PAJAK DAN RETRIBUSI HOTEL DAN RESTORAN SEBELUM DAN SAAT COVID-19 PADA KOTA/ KABUPATEN DI PROVINSI BALI Anak Agung Ngurah Lanang Nila Dawan; Komang Agus Rudi Indra Laksmana; Komang Asri Pratiwi
Nusantara Hasana Journal Vol. 2 No. 4 (2022): Nusantara Hasana Journal, September 2022
Publisher : Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Covid-19 hit the tourism sector, especially in the province of Bali, where the source of the original regional income is mostly from the tourism sector. Therefore, areas that rely on tourism will be directly affected. In this study to determine whether there are differences and how the level of Effectiveness and Efficiency of hotel and restaurant taxes and levies during the period from 2017 to 2020. The method used in this study uses quantitative data. The calculation of the results of the effectiveness and efficiency values ​​is based on a comparison with the standard criteria for the effectiveness ratio and efficiency ratio, then the next stage is the average before and when Covid-19 is carried out a different test or better known as the T Test which is one of various methods. The test used to assess the effectiveness of the treatment was marked by the difference between the average before and the average after. The results of the research obtained, it is said that every district/city before and during Covid-19 shows the results that Jembrana Regency is rated as effective balanced towards effective but less efficient towards balanced efficiency, Tabanan Regency is effective towards less effective but efficient towards balanced efficiency, Badung Regency is equally less effective but efficient towards balanced efficiency, Gianyar Regency effective towards less effective but equally efficient, Klungkung Regency equally effective but efficient towards balanced efficiency, Bangli Regency equally less effective but balanced efficiency towards less efficient, Karangasem Regency equally equally less effective but efficient towards balanced efficiency, Buleleng Regency effective towards less effective but equally less efficient, and Denpasar City effective towards less effective but equally less efficient.