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Kinerja Kesehatan Bank Pembangunan Daerah Indonesia Dengan Chow Test dan Hausman Test Yusnita Octafilia; Putu Rani Susanthi; Evelyn Wijaya
COSTING : Journal of Economic, Business and Accounting Vol 4 No 1 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v4i1.1597

Abstract

Regional Bank is a commercial bank whose shares owned by the provincial government. So that, the Regional Bank plays indirectly a very large role in regional development. However, these Regional Banks have not contributed significantly to the development of their respective regions. From this description, this study aims to analyze the health performance of Regional Banks after the global economic crisis in 2008 using the Chow Test and the Hausman Test. This study has a population of 26 Regional Banks and a sample of 25 banks which are selected using purposive sampling. The result showed that from their financial ratios, Regional Banks tend to be in very healthy condition. Based on the research period from 2009 to 2019, the Regional Banks also shows results that tend to be very healthy. In terms of financial ratios and research period, the Loan to Deposit ratio tends to show fairly healthy results. Both of these results are supported by adjusted R2 using the Chow Test and Hausman Test of 0.86 which means that all of these financial ratios have an effect of 86% with details that Capital Adequacy Ratio, Net Performing Loan, Net Interest Margin, and Loan to Deposit Ratio has a significant positive effect, while Return on Equity has positive and insignificant effect and Operational Cost of Operating Cost of Operating Income has a significant negative effect on Return on Assets. Keywords: Regional Banks, Capital Adequacy Ratio, Non-Performing Loan, Return on Assets, Return on Equity, Net Interest Margin, Operational Cost of Operating Income, Loan to Deposit Ratio, Chow Test, and Hausman Test.
PEMAPARAN APLIKASI KOMPUTER, MANAJEMEN KEUANGAN, DAN PERPAJAKAN DI SMK KOLESE TIARA BANGSA Daris Purba; Riki; Putu Rani Susanthi; Yossi Hendriati; Puspita Rama Nopiana; Hazriyanto Hazriyanto; Nasruji Nasruji; Dadi Akhmad Perdana; Yuliadi Yuliadi; Rudi Yanto Batara Silalahi; Rina Rina; Suratman Suratman; V Ade Arianto CP; Asih Purwana Sari
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.134

Abstract

This community service activity was carried out on students of SMK Kolese Tiara Bangsa Batam. The purpose of this service is to provide knowledge of mail-merge, financial management, and taxation to students. The devotion method is to use the counseling method for mail-merge material and the collaborative interactive lecture method for financial management and taxation material. Faculty and students are involved in this service. Service is carried out with 3 stages, namely the preparation stage, the implementation stage, and the evaluation stage. At the preparatory stage, observations are made to the object of devotion. At the implementation stage, the provision of bidding materials is carried out. At the evaluation stage, an assessment of the implementation of service is carried out. The results of the service show that students really need this material because they rarely get it in school except for taxation materials. The results of the evaluation show an increase in students' knowledge of the material presented. This service suggests that service activities should be carried out that are more devoted to the delivery of financial management materials.
ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM IDX80 PERIODE 2015 - 2020 Yusnita Octafilia; Elsa Parti Gloria Manik; Putu Rani Susanthi
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.2874

Abstract

ABSTRACT Investment is one of the investment options that can be made through stock investment in the capital market which aims to obtain a level of profit or stock return. This study aimed to analyze the effect of operating cash flow, Earning Per Share, Debt to Equity Ratio, Price Earnings Ratio, and Economic Value Added on the Return of stocks listed in IDX80 for the 2015-2020 period. The population in this study are companies listed on the IDX80, totaling 80 companies. While the number of samples is 68 companies using the purposive sampling technique. The analytical method used is the multicollinearity test, model test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that the Price Earnings Ratio has a positive and significant effect on stock returns. Meanwhile, operating cash flow, Earning Per Share, Debt to Equity Ratio, and Economic Value Added have no effect on company stock returns at IDX80 for the 2015-2020 period. This means that the high or low profits generated by companies in IDX80 have the greatest impact on the size of the financial level received by investors. Keywords: financial performance; stock return; IDX80 ABSTRAK Investasi merupakan salah satu pilihan berinvestasi yang dapat dilakukan melalui investasi saham di pasar modal yang bertujuan untuk memperoleh tingkat keuntungan atau return saham. Tujuan penelitian ini untuk menganalisis pengaruh arus kas operasi, Earning Per Share, Debt to Equity Ratio, Price Earnings Ratio dan Economic Value Added terhadap Return saham yang terdaftar dalam IDX80 periode 2015-2020. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di IDX80 yang berjumlah 80 perusahaan. Sedangkan jumlah sampel 68 perusahaan dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah uji multikolinearitas, uji model, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Price Earnings Ratio berpengaruh positif dan signifikan terhadap return saham. Sedangkan arus kas operasi, Earning Per Share, Debt to Equity Ratio, dan Economic Value Added tidak berpengaruh terhadap return saham perusahaan di IDX80 periode 2015-2020. Hal ini berarti tinggi rendahnya laba yang dihasilkan oleh perusahaan dalam IDX80 memiliki dampak paling besar dalam besar kecilnya tingkat keuangan yang diterima oleh investor. Kata Kunci: kinerja keuangan; return saham; IDX80