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All Journal Nusantara Science and Technology Proceedings
Elin Paulina
Nusa Putra University, West Java, Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Analysis of Financial Performance Before and During the Covid-19 Pandemic Era at PT. Bank Rakyat Indonesia (BRI) TBK Ranti Nurdiansari; Heliani; Erma Susilawati; Anis Sriwahyuni; Elin Paulina
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1015

Abstract

This study aims to analyze the financial performance at PT Bank Rakyat Indonesia Tbk. and so that the difference in financial performance before and during the Covid-19 pandemic are known and also to determine the effect of the Covid-19 pandemic on financial performance at PT. Bank Rakyat Indonesia (Persero) Tbk. So that this research can be used by company management to evaluate the performance of PT. Bank Rakyat Indonesia Tbk. so that it better and also as a consideration for investors who want to invest. The financial statements used for analysis are the second quarterly financial reports that have been published on the Indonesian stock exchange. This study uses financial cash ratio, loan to deposit ratio, primary ratio, capital adequacy ratio, return on equity, and return on asset. The results of this study show that the level of cash ratio, loan to deposit ratio, primary ratio, capital adequacy ratio, return on asset, and return on equity has decreased in 2020.
The Impact of Abusive Supervision and Locus of Control on Budgetary Slack Fitri Mareta; Aldini Nofta Martini; Aryan Danil Mirza; Elin Paulina
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1019

Abstract

Previous research has shown that budgetary slack behavior is motivated by external factors based on employee preferences or internal factors. Abusive supervision and locus of control are two aspects that have the potential to be the cause of budgetary slack creation. This research aims to investigate the impact on the propensity of individuals (abusive supervision and locus of control) to execute budgetary slack. Furthermore, this research also explores the role of the individual locus of control through abusive oversight of the tendency to handle budgetary slack. Until now, no research has been conducted to investigate the role of the individual locus of control in reaction to abusive supervision that facilitates budgetary slack activity. This research used a 2 x 2 experimental method among 51 Master of Science in Accounting students as participants to test the hypothesis. The findings show that the tendency to create budgetary slack is not significantly influenced by abusive supervision, whereas the emphasis of regulation has a major impact on the tendency to generate budgetary slack. Furthermore, it was also found that the propensity to create budgetary slack is influenced by abusive supervision and locus of control. In an attempt to reduce employee budget discrepancies, this analysis contributes empirically and theoretically by being the framework for consideration in the company.
The Effect of Liquidity Ratios, Solvency and Activities on Financial results as measured by ROE in Manufacturing Companies in the Food and Beverage Subsector listed on the IDX for the 2017-2019 Period Silvi Meliani; Yulia Nurfitriani Harnaen; Zaldi Saputra; Fitri Mareta; Elin Paulina
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1024

Abstract

The goal of this study is to determine the impact on financial results of liquidity ratios, solvency ratios, and operation ratios as calculated by roe in manufacturing sub-sector food and beverage companies listed on the IDX 20I7-2019. Both financial reports in the fringe and liquor sub-sector were for the population in this study, while the sample in this study was financial reports in the form of a balance sheet and spiritual profits for 3 years (2017-2019). The data collection methodology used in this analysis is recorded by the collection of data or documents collected by accessing the website of the Indonesian Stock Exchange (www.icx.co.id). The results of this study show that the liquidity y ratio variable (X I) partially does not have a substantial impact on financial results (Y) with a significant value of 0,869> 0,05. With a significant value of 0.6 I 7 > 0.05, the solvency ratio variable (X2) has no significant impact on financial results. With a significant value of 0.423> 0.05, the activity ratio variable does not have any significant impact on financial results
Co-Authors Aldini Nofta Martini Anis Sriwahyuni Aryan Danil Mirza Erma Susilawati Fitri Mareta Heliani Ranti Nurdiansari Silvi Meliani Yulia Nurfitriani Harnaen Zaldi Saputra