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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PERUSAHAAN BUMN SEKTOR KONSTRUKSI YANG TERDAFTAR DI BEI PERIODE 2018-2021 Zeze Zakaria Hamzah; Tyara Pratiwi Poernomoputri; Muchammad Hamdani; Siti Adawwiah
Economicus : Jurnal Ekonomi dan Manajemen Vol. 15 No. 2 (2025): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v15i2.14

Abstract

This research aims to find out and analyze the company’s financial performance of BUMN companies in the construction sector listed on the IDX for the 2018-2021 period based on financial ratios, supported by vertical and horizontal analysis. The method used in this research is quantitative research. The results of the research show that: 1) Based on the ratio analysis, CR results ranked 1st is WIKA, Followed by PTPP, ADHI, and WSKT. NPM results ranked 1st is WIKA, followed by PTPP, ADHI, and WSKT. DAR results ranked 1st is PTPP, followed by WIKA, WSKT, and ADHI. TATO results ranked 1st is ADHI, followed by PTPP, WIKA, and WSKT. 2) Based on the vertical analysis on the statement of financial position, ranked 1st is ADHI, followed by WIKA, PTPP, and WSKT. While based on the vertical analysis on the income statement, ranked 1st is WIKA, followed by PTPP, ADHI and WSKT. 3) Based on the horizontal analysis on the statement of financial position, ranked 1st is ADHI, followed by WIKA, PTPP, and WSKT. While based on the horizontal analysis on the income statement, ranked 1st is ADHI, followed by WWIKA, PTPP, and WSKT.
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN PROGRAM SAMSAT J’BRET TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KOTA BOGOR Muhlis Muhlis; Benny Osta Nababan; Zeze Zakaria Hamzah; Kitty Emma Wandasari
Economicus : Jurnal Ekonomi dan Manajemen Vol. 14 No. 1 (2023): Desember: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v14i1.25

Abstract

This study was conducted to determine the effect of Taxpayer Awareness, Tax Sanctions and the SAMSAT J'bret Program partially or simultaneously on Taxpayer Compliance at the SAMSAT Office in Bogor City. The variables in this study consist of independent variables, namely Taxpayer Awareness, Tax Sanctions and the SAMSAT J'bret Program while the dependent variable is Taxpayer Compliance. This type of research is quantitative. The research was conducted directly at the SAMSAT Bogor City Office located Jl. Ir. H. Juanda No. 4, Pabaton Neighborhoods Central Bogor District, Bogor City, West Java, 16121. The sample in this study is 100 taxpayers who pay motor vehicle tax at the SAMSAT Office in Bogor City. Data collection techniques using questionnaires. As for data analysis using Validity Test, Reliability Test, Classical Assumption Test, Multiple Regression Analysis Test and Hypothesis Test. The results of the study showed that partially and simultaneously the variables of Taxpayer Awareness, Tax Sanctions and the SAMSAT J'bret Program affect Taxpayer Compliance at the SAMSAT Office in Bogor City. The variables of Taxpayer Awareness, Tax Sanctions and the SAMSAT J'bret Program can only explain the variable of Taxpayer Compliance by 22%.
ANALISIS KUALITAS PELAYANAN PUBLIK TERHADAP MASYARAKAT DI DESA KLAPANUNGGAL KECAMATAN KLAPANUNGGAL KABUPATEN BOGOR M. Zairin; Zeze Zakaria Hamzah; Muhlis Muhlis; Surya Purnama Adi
Economicus : Jurnal Ekonomi dan Manajemen Vol. 15 No. 1 (2024): Desember: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v15i1.35

Abstract

This study aims to determine the quality of public services on community satisfaction in Klapanunggal Village, Klapanunggal District, Bogor Regency. This research uses quantitative methods with a descriptive approach, and by providing a systematic and accurate description of the perceptions, the community about the quality of public services provided by Klapanunggal Village, Klapanunggal District, Bogor Regency. The results of the analysis with the Service Quality (SQ) method show that there is a gap in all elements of public services, which means that the community is not satisfied with the quality of public services provided by Klapanunggal Village. While the level of community satisfaction calculated using the Customer Satisfaction Index (CSI) method shows a result of 76.2%, meaning that it is included in the category of people feeling quite satisfied with the quality of public services in Klapanunggal Village, but not yet very satisfied. Furthermore, based on the results of the analysis with the Cartesian diagram of the Importance Performance Analysis (IPA) method, it is known that the service indicators included in the top priority (Quadrant A) to be improved in order to increase community satisfaction in the future are indicators P6 (competence/ability of officers), P8 (handling complaints) and P9 (quality of facilities and infrastructure).
PENGARUH CURRENT RATIO (CR) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN ON ASSETS (ROA) PADA PT ANEKA TAMBANG, TBK TAHUN 2017-2022 Zeze Zakaria Hamzah; Muchammad Hamdani; Muhlis Muhlis; Larasati Larasati
Economicus : Jurnal Ekonomi dan Manajemen Vol. 15 No. 1 (2024): Desember: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v15i1.36

Abstract

This study is intended to determine the Effect of Current Ratio (CR) and Net Profit Margin (NPM) on Return on Assets (ROA) at PT Aneka Tambang, Tbk on financial statements in 2017-2022 and become one of the references regarding research on the analysis of financial statements in company. This research uses quantitative methods with classical assumption test techniques, multiple linear regression test, hypothesis test and determination coefficient test in IBM SPSS 22 statistical applications. The results in the classical assumption test, this study was found to have normal distribution values, did not experience heterochedascity, was not exposed to multico problems, and there was no autocorrelation. The linear regression test shows that the Current Ratio has an inversely proportional influence on the Return on Assets because it shows a positif value 0.010 while the Net Profit Margin has a direct influence on the Return on Assets because it shows a positive coefficient value 0,469. The results of the test concluded that the Current Ratio partially did not have a positive and significant effect on the Return on Assets, and the Net Profit Margin partially had a positive and significant effect on the Return on Assets. Meanwhile, simultaneously, Current Ratio and Net Profit Margin have a positive and significant effect on Return on Assets with a value of 73,1%.
PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z”-SCORE, SPRINGATE, DAN ZMIJEWSKI PADA PT MATAHARI DEPARTMENT STORE TBK PERIODE 2018-2020 Zeze Zakaria Hamzah; Retnadinda Ari Putri; Erna Herlina
Economicus : Jurnal Ekonomi dan Manajemen Vol. 12 No. 2 (2022): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v12i2.40

Abstract

Financial Distress is a condition where the company’s finances are experiencing financial difficulties and are unable to meet various obligants (Hutabarat, 2021:27). This study aims to determine the level of corporate bankruptcy using the Altman Z”-score, Springate, and Zmijewski method analysisat PT Matahari Department Store Periode 2018-2020. From the result of these studies and measurements, it can be concluded that both of them predict PT Matahari Department Store as a compamy that is categorized as healthy in 2018 and 2019, and categorized as high risk of bankruptcy in 2020. Cause PT Matahari Department Store is categorized as a company those who are at high risk of going bankrupt are because of the pandemic Covid-19and the enactment of the PSBB policy so that it has an impact on a very dractic decline in the level of sales in 2020 as well as permanentand temporary store closures.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN SEBELUM DAN KETIKA PADEMI COVID-19 PT SEMEN INDONESIA (PERSERO) Tbk PERIODE 2017-2021 Benny Osta Nababan; Muhlis Muhlis; Zeze Zakaria Hamzah; Anisa Choerunisa
Economicus : Jurnal Ekonomi dan Manajemen Vol. 13 No. 2 (2023): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v13i2.42

Abstract

This study aims to measure the ability of financial performance at PT Semen Indonesia (PERSERO) Tbk. before and during the Covid-19 pandemic Period 2017 – 2021 This research uses a type of comparative research with a quantitative approach, which is research that has the nature of comparing data to see similarities and differences in some facts and the nature of the object of research based on a framework of thought. This study uses secondary data obtained from company financial reports accessed through the IDX. The results of the study indicate that the liquidity ratio (current ratio, quick ratio and cash ratio), solvency ratio (total debt to total asset ratio, total debt to total equity ratio, long term debt to equity ratio), activity ratios (inventory turnover, fixed asset turnover, total asset turnover), profitability ratios (net profit margin, return on investment, return one equity) and market ratio (earning per share and price earning ratio). From this research, the company's financial performance has decreased compared to before and during Covid-19.
ANALISIS ABNORMAL RETURN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN COVID-19 DI INDONESIA Zeze Zakaria Hamzah; Benny Osta Nababan; Heru Satria Rukmana; Monica Dyanti Sitinjak
Economicus : Jurnal Ekonomi dan Manajemen Vol. 13 No. 2 (2023): Juni: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v13i2.44

Abstract

This study aims to determine and analyze whether there is a difference in the average abnormal return before and after the announcement of the Covid-19 virus was first confirmed in Indonesia, to find out and analyze whether there is a difference in the average security return variability before and after the announcement of the Covid-19 virus. First confirmed in Indonesia and to find out and analyze whether there is a difference in the average trading volume activity before and after the announcement of the first confirmed Covid-19 virus in Indonesia. The type of research used in this research is quantitative research. The sample used for this study was four non-Islamic state-owned banks. The results of this study indicate that there is no difference in abnormal returns between before and after the event of the First Confirmed Covid-19 Announcement in Indonesia, there is a difference in Security Return Variability (SRV) between before and after the occasion of the First Confirmed Covid-19 Announcement in Indonesia, and there is no the difference in Trade Volume Activity (TVA) between before and after the First Confirmed Covid-19 Announcement event in Indonesia.
PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN: (Pada Perusahaan Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2020) Heru Satria Rukmana; Muhlis Muhlis; Zeze Zakaria Hamzah; Annisa Apriyanti
Economicus : Jurnal Ekonomi dan Manajemen Vol. 13 No. 1 (2022): Desember: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v13i1.57

Abstract

This research was conducted to determine the effect of financial ratios on firm value. The variables in this study consisted of independent variables, namely the current ratio, debt to equity ratio, return on assets, and total asset turnover, while the dependent variable was the value of the food and beverage sector companies listed on the Indonesia Stock Exchange. The population in this study were all food and beverage sector companies listed on the Indonesia Stock Exchange during the 2015-2020 period. The sample selection used purposive sampling technique. The number of samples obtained as many as 10 companies. The data were analyzed by multiple linear regression method. The results of this study are the disclosure of the effect of current assets, debt to equity ratio, return on assets, and total asset turnover on firm value. significance 0.386 so that Ha1 is rejected; the variable debt to equity ratio (DER) has a positive and significant effect on firm value, as evidenced by the t-count result of 10,427 and a significance of significant effect on firm value, as evidenced by the t-count result of 2.782 with a significance of 0.007 so that Ha2 is accepted; the return on assets (ROA) variable has a positive and 0.000 so that Ha3 is accepted; The total asset turnover variable has a negative and significant effect as evidenced by the t-count result -2.091 with a significance of 0.041 so that Ha4 is rejected.
ANALISIS KINERJA KEUANGAN PT ASURANSI BINA DANA ARTA (ABDA) TBK SEBELUM, MASA TRANSISI, DAN SETELAH ADANYA BPJS KESEHATAN PERIODE 2010-2019 Zeze Zakaria Hamzah; Benny Osta Nababan; Heru Satria Rukmana; Siti Nur Fatimah
Economicus : Jurnal Ekonomi dan Manajemen Vol. 13 No. 1 (2022): Desember: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v13i1.61

Abstract

This study aims to determine whether there are differences in the financial performance of the company PT Asuransi Bina Dana Arta (ABDA) before (2010-2013 period), during the transition period (2014-2015 period), and after (2016-2019 period) the implementation of BPJS Kesehatan. The analysis technique used is Financial Ratio Analysis and Trend Analysis. This study uses a type of comparative research with a quantitative approach, using data collection techniques through documentation and literature study. The location of this research is by means of a desk study using data published on the Indonesia Stock Exchange (IDX) through www.idx.co.id, the company's official website www.abdainsurance.co.id and www.bpjs-kesehatan.go.id. While the time of this research starts from February 2021 to October 2021. The results showed that PT Asuransi Bina Dana Arta (ABDA) Tbk when viewed from the analysis of Liquidity showed a stable condition, Solvency improved, but from the analysis of Activity and Profitability showed a decrease. So it can be concluded that the trend that occurred after the BPJS Health showed a trend line that experienced more decline. To improve and maintain its existence, PT Asuransi Bina Dana Arta (ABDA) Tbk can provide benefits in the form of more facilities to its participants that cannot be obtained from BPJS Health, or collaborate with BPJS Health to implement the COB (Coordination Of Benefit) principle.
PENGARUH JUMLAH PENDUDUK, INVESTASI DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BOGOR PERIODE 2016-2019 Zeze Zakaria Hamzah; Nida Siti Anggraeni
Economicus : Jurnal Ekonomi dan Manajemen Vol. 12 No. 1 (2021): Desember: Economicus : Jurnal Ekonomi dan Manajemen
Publisher : Institut Teknologi dan Bisnis Dewantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47860/economicus.v12i1.62

Abstract

The population continues to increase but the percentage increase in regional original income that tends to decrease is certainly a concern for researchers. The purpose of this study was to determine the effect of population, investment, and local tax revenue together on Regional Original Income in Bogor Regency for the period 2016-2019. The results showed 1. The results of the test t prove that the total population does not have a positive and significant effect on Regional Original Income in the Regional Government of Bogor Regency, this is evidenced by the t value of -0.572 <t table 2.718 and the significance value of 0.578> 0 , 05. 2. The results of the test partially prove that partially the investment does not have a positive and significant effect on Regional Original Income in the Regional Government of Bogor Regency. This is evidenced by the t value -0.733 <t table 2.718 and the significance value 0.477> 0.05. 3. The test results simultaneously prove that together the independent variables consisting of total population, investment, and local taxes simultaneously had a positive and significant effect on Regional Original Income in Bogor Regency.