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Hendro Sasongko

Faculty Economic, Pakuan University

Author-ID : 374156

Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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ANALISIS PENGARUH PENERAPAN IFRS MENGENAI INVESTMENT PROPERTY TERHADAP PENYAJIAN LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAH AAN SEKTOR OTOMOTIF YANG TERDAF TAR DI BEI) Sasongko, Hendro; Marhamah, Dida
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2014): Vol 6, No 1 (2014)
Publisher : Universitas Pakuan

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ABSTRAKProperti investasi merupakan salah satu akun yang muncul dalam kelompok aset tidaklancar pada laporan posisi keuanganperusahaan. Penyajian tiap akundalam laporankeuangan tentu harus didasarkan pada PSAK yang berlaku dan diberlakukan oleh IAI.Penerapan PSAK tentu akan berpengaruh terhadap kewajaran penyajian laporan keuanganyang pada umumnya dicerminkan oleh opini auditor independen atas laporan keuangan.Adanya revisi PSAK 13 sebagai adopssi IFRS mengenaiInvestment Propertydianggap akanmempengaruhi penyajian laporan keuangan perusahaan sektor otomotif yang terdaftar di BEI.Metode penelitian yang digunakan adalahmetode deskriptif dengan pendekatandeduktif serta studi kasus pada delapan perusahaan sektor otomotif di BEI. Dari hasilpenelitian yang dilakukan, diperoleh hasil bahwa telah terjadi revisi atas PSAK 13 yakni ditahun 2007 dan terakhir di tahun 2011, mengadopsi IAS 40 dalam IFRS. Perubahan atasPSAK tersebut telah diaplikasikan oleh seluruh perusahaan sampel. Tiga dari delapanperusahaan sampel mengubah model pengukuran atas properti investasi dari model biayamenjadi model nilai wajar sebagaimana diperkenankan dalam PSAK 13 revisi 2007 maupun2011.Selain pengukuran akuntansinya, perolehan, pengungkapan, dan penyajian atas propertiinvestasi kedelapan perusahaan sampel juga telah merepresentasikan perlakuan akuntansi atasproperti investasi PSAK 13 yang telah direvisi.Kata kunci:Investment Propertydan Laporan Keuangan

ANALISIS DESKRIPTIF ALIRAN KAS BEBAS, LEVERAGE, INVESTMENT OPPORTUNITY SET DAN NILAI PEMEGANG SAHAM Studi Kasus : Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2003 â 2010 Sasongko, Hendro
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 3, No 2 (2011): Vol 3, No 2 (2011)
Publisher : Universitas Pakuan

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ABSTRAK Dalam rangka meningkatkan kualitas keputusan bisnis, para pemangku kepentingan membutuhkan parameter keuangan yang diharapkan mengandung informasi. Informasi ini dapat diperoleh antara lain dari aliran kas bebas, tingkat leverage, pertumbuhan perusahaan dan kebijakan deviden. Tujuan penelitian ini melakukan analisis deskriptif arus kas bebas, leverage, investment opportunity set (IOS) dan nilai pemegang saham pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia berdasarkan periode pengamatan, kelompok perusahaan BUMN dan non BUMN, serta antar sektor usaha. Penelitian menggunakan data sekunder berupa laporan keuangan perusahaan dengan sampel 184 perusahaan selama periode 2003 â 2010. Hasil penelitian menunjukkan tingkat leverage relatif stabil dan aliran kas bebas pada umumnya negatif selama periode 2003 â 2010, sedangkan IOS dan nilai pemegang saham cenderung naik walaupun terjadi penurunan pada 2005 dan 2008. Terdapat perbedaan aliran kas bebas, IOS dan Analisis Deskriptif Aliran Kas Bebas, Leverage , Investment Opportunity Set Dan Nilai Pemegang Saham Jurnal Ilmiah Manajemen dan Akuntansi Fakultas Ekonomi (JIMAFE) Volume Semester II 2011 38 nilai pemegang saham antara periode sebelum krisis (2003-2007) dengan periode krisis dan pasca krisis (2008-2010), namun leverage tidak signifikan. Leverage, aliran kas bebas, IOS dan nilai pemegang saham perusahaan Non-BUMN lebih tinggi dibandingkan perusahaan BUMN. Sektor industri berpengaruh signifikan terhadap aliran kas bebas, leverage, IOS dan nilai pemegang saham. Sektor industri lainnya memiliki leverage paling tinggi sedangkan sektor pertambangan memiliki leverage terendah. Sektor consumer goods memiliki nilai pemegang saham tertinggi sedangkan terendah pada sektor konstruksi, infrastruktur dan property. Aliran kas bebas terendah pada sektor pertambangan dan tertinggi pada sektor industri jasa non keuangan. IOS tertinggi pada sektor industri dasar dan kimia dan terendah pada consumer goods. Hasil pemetaan kondisi aliran kas bebas, nilai pemegang saham, leverage dan IOS dapat memperkaya penelitian yang bertujuan mempelajari hubungan antara arus kas bebas, leverage, IOS, dan nilai pemegang saham yang menggunakan model ekonometrika. Key word : aliran kas bebas (free cash flow), leverage, investment opportunity set, nilai pemegang saham, statistik deskriptif

KARAKTERISTIK KESEHATAN PERUSAHAAN DI INDUSTRI ASURANSI UMUM INDONESIA Abrar Setiawan; Tony Irawan; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 2 (2019): Vol 5, No 2 (2019)
Publisher : Universitas Pakuan

Health of general insurance companies can be seen from the value of Risk Based Capital (RBC) with a minimum value of 120%. In the 2013-2017 period, the RBC value tended to decline, 2 general insurance companies which had an RBC value of less than 120%, 1 company that is under the supervision of the regulator, and 1 company is bankrupt. 40 companies were used as samples. Based on descriptive statistical analysis, the average RBC of general insurance companies is 351%. This value is far higher than the minimum value set by the regulator, which is 120%. This RBC value that is too large means the general insurance company in Indonesia is at a healthy level. However, the RBC value that is too large also indicates that general insurance companies have not been able to maximize existing capital so that it is over the capital. The results of this study require management must also maintain the ideal RBC value so that the profits obtained remain optimal. The regulator must also keep an eye on the RBC value to stay greater than 120%. However, this RBC value should not be too large to prevent over capital so that there is a decrease in industrial performance.

DETERMINANTS OF PROFITABILITY OF GENERAL INSURANCE COMPANIES IN INDONESIA Faisal Azmi; Tony Irawan; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

This paper investigates the determinants of profitability of General Insurance in Indonesia, focusing on firm-specific factors and macroeconomics factors. General Insurance in Indonesia play important role in the economy by providing protection of risk of loss either to organizations and individuals. Based on this background, the aim of this paper is to study and improve the profitability of general insurance through a random effect analysis of 40 general insurance companies since 2013 until 2017. The data obtained is time series data and cross section data so that the data analysis in this study uses Panel Data Regression Analysis. The empirical study shows that firm size, liquidity ratio, equity growth, underwriting result, return on investment, input cost, claim ratio, technical ratio, economic growth rates and Bank Indonesia interest rate are significant factors that affect profitability of general insurance companies. Companies can improve their profitability by planning, monitoring and defining financial strategy based on the relation whether – positive or negative, between significant factors and profitability.

FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI YANG MENENTUKAN HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No 1 (2020)
Publisher : Universitas Pakuan

The research intends to determine the stock price from fundamental (Current Ratio [CR], Return on Assets [ROA], Earning Per Share [EPS], Debt to Equity Ratio [DER]) and macroeconomic factors (Inflation Rate) of food and beverage companies on the Indonesia Stock Exchange. This type of research is a verification study with an explanatory survey method. The type of data used is secondary data with a sampling method that is purposive sampling. There are thirteen sample companies that use panel data regression analysis methods, with regression models that meet the classical assumption test. Based on the results of the study note that simultaneously CR, ROA, EPS, DER, and Inflation variables determine the stock price. Partially, CR does not determine the stock price, ROA partially determines the stock price positively and significantly. EPS partially determines stock prices positively and significantly. DER partially does not determine stock prices. The inflation rate partially determines stock prices negatively. The implication of this research is that companies really need to pay attention to the level of profitability because the ratio is very influential on investor perceptions. In addition, macroeconomics must also be considered because it affects the perception of investors in the company's position.

GUARANTEE PRODUCT PORTFOLIO: PERFORMANCE AND OPTIMAL PORTFOLIO ANALYSIS Santosa Santosa; Noer Azam Achsani; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No 1 (2020)
Publisher : Universitas Pakuan

This study aims to analyze the performance of guarantee products and optimize guarantee portfolio at PT Penjaminan ABC. The method used in forming the optimal guarantee portfolio is the Markowitz method and the single index model. The results of the formation of optimal portfolios based on the Markowitz method show that there are five eligible guarantee products included in the optimal guarantee portfolio, namely construction financing, counter bank, general financing, micro financing, and multi-use financing. While custom bond, surety bonds, and other guarantees are not included in the optimal portfolio. In contrast to the Markowitz method, based on the single index model, all guarantee products are not eligible to be included in the optimal guarantee portfolio. Managerial implications of the optimal guarantee product portfolio is an increase in guarantee returns which will further increase company profits and increase company equity. An increase in company equity will reduce the gearing ratio in order to comply with regulations, because the gearing ratio is calculated by dividing the outstanding guarantee volume by the total equity.

STUDI KEPUASAN PELANGGAN TERHADAP KINERJA JASA LAYANAN PDAM DENGAN METODE IMPORTANCE PERFORMANCE ANALYSIS Dion Achmad Armadi; Hendro Sasongko; Doni Wihartika
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No 1 (2019)
Publisher : Universitas Pakuan

Customer satisfaction, emotional bonding, trust, choice reduction and habit, too history with company is a key factor for convince the customer to use product and services continue, the other factors can make customers become loyal to the quality of products and promotions. This study aims to measure the performance of services provided by regional companies such as PDAM to the community, the level of customer satisfaction is a reflection of the company's performance, a measurable data is needed that is taken directly to customers. With the help of the Importance Performance Analysis method, performance can be measured and easily understood by decision makers. So that poor performance can be seen and anticipated for future needs. Customer satisfaction of PDAM reaches 74.49% with the main priority that needs to be improved from the services provided are the ability of Social Media Admin Website Officers with performance indicator values of 2.93 and importance indicator values of 3.10. (D.Quadrant Concentrate Here).

BANK SPECIFIC FACTORS AFFECTING THE EFFICIENCY OF REGIONAL DEVELOPMENT BANKS Anneke Puspasari; D S Priyarsono; Hendro Sasongko
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

Regional Development Banks (RDB) are part of the banking industry which has an important role in regional development. Therefore, RDB performance is important to be evaluated, and efficiency is an important indicator in measuring performance. The purpose of this study is to analyze the efficiency of the Regional Development Bank (RDB) in Indonesia and the internal factors that influence efficiency. Based on data of 26 RDBs in the study from 2011Q1 to 2019Q4, this study uses Data Envelopment Analysis (DEA), and the Tobit regression to investigate the determinants of technical efficiency. This analysis aims to explain the variations in calculated efficiencies to a set of internal explanatory variables. The results showed that most RDBs were technically inefficient during the study period. Furthermore, the internal variables that affect are size, capital adequacy ratio (CAR), loan to deposit ratio (LDR), return on asset (ROA), Listed Bank.

Co-Authors Abrar Setiawan Achyar Rasyidi Achyar Rasyidi, Achyar Agung Fajar Ilmiyono Agus Setyo Pranowo Aldillah, Zhafira Huriya Ali Akil Parlindungan Siregar Alipudin, Asep Amelia, Rizka Wahyuni Anggareni, Lukytawati ANGGRAENI, ADITHIA Anggraini, Anggun Anneke Puspasari Annisa Tiaranti Anny Ratnawati Arief Daryanto Arief Daryanto Arif Kurniadi Asto Hadiyoso Awal Susmanto Azizah Bonar M Sinaga Cosmas A.I. Wardojo D S Priyarsono Dani Rahman Hakim, Dani Rahman Danika Reka Artha Dedi Budiman Hakim Dessy Herlisnawati Devia Leviasari Dewi Apriani Dewi Apriani Fr DIAN LESTARI Dida Marhamah Dion Achmad Armadi Dwi Kurniawan, Dwi Eni Puji Astuti Epiet Dwi Anggoro Erliza Noor Faisal Azmi Fara Shaliza Hadiyoso, Asto Hamzah Hamzah Hamzah Hamzah Hamzah Harahap, Serarifi Elagin Hardiyanto, Arief Tri Hari Gursida Hari Gursida Hari Gursinda Hartoyo Hartoyo Haryadi Krisnandar Hasrul Hasrul Hendramiko Heni Nelawati herdiyana, Herdiyana Herman, Herman Hermanto Siregar Idqan Fahmi Ignatius Leonardus Lubis Imam W Sukoco Imbron, Imbron Indrayono, Yohanes Irman Hermadi Isbat, Isbat Jaka Wiramanggala Jufri, Supriadi Kahiyang Ayu Kemas Nurcholish Thoriq Kurniawan, Prasetyo Kusuma, Pradana Jati Lukytawati Anggraeni M Firdaus Maghfira Puti Gaisani Mailini, Dini Marhamah, Dida Marimin , Matdio Siahaan Maulida Aulia Rezki Meita Ratna Saomi Muhamad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Rifqi Syauqi Muharam, Hari N Rusnaeni Nimmi Zulbainarni Obed Fernando Harefa Pradana Jati Kusuma Raden Yogi Arieffiandi Retno Martanti Endah Lestari Riyani S. Saputri Riyanti, Evy RIZKY P. LUBIS Rochman Marota Roy Sembel Rusmanah, Enok Santosa Santosa Saragih, Juliando Shaliza, Fara Siahaan, Matdio Sianipar, Makmur Sri Hartoyo Sri Hartoyo Suriansha, Reza Tintin Sarianti Tony Irawan Tridoyo Kusumastanto Vedi Oktavia Fitry Ani Wardani, Firmansyah Warizal Wihartika, Doni YOHANES INDRAYONO Yohannes Indrayono Yuary Farradia Yuliandi Yuliandi Yusman Syaukat yusnita, nancy

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