Articles
<![CDATA[Studi Empiris Rasio Cepat dan Profitabilitas pada Perusahaan Manufaktur di Indonesia: An Empirical Study of Quick Ratio and Profitability on Manufacturing Firms in Indonesia ]]>
<![CDATA[Lanemey Brigitha Pandeirot]]>;
<![CDATA[Elvis Ronald Sumanti]]>;
<![CDATA[Andrew Christian Aseng]]>
<![CDATA[ Society Vol 10 No 2 (2022): Society ]]>
Publisher : <![CDATA[Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung ]]>
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DOI: 10.33019/society.v10i2.470
<![CDATA[This study intended to test the effect of the quick ratio on manufacturing firms’ profitability in Indonesia. To measure the profitability, three dependent variables were used: Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE). Several variable controls were used: firm size, variability in net operating income, sales growth, gross domestic product growth, and leverage. A total of 158 manufacturing firms with published financial statements from 2012 to 2016 were analyzed using a regression method. It is found that quick ratio has positive effects on manufacturing firms’ NPM and ROA. However, the same effect is not found on ROE.]]>
<![CDATA[Analisis Perbandingan Kinerja Keuangan Perbankan Sebelum, Selama dan Setelah Masa Pandemi Covid-19 yang Terdaftar Pada Bursa Efek Indonesia ]]>
<![CDATA[Megasari Wibowo, Efrata]]>;
<![CDATA[Debora Runtu, Pingkan]]>;
<![CDATA[Ronald Sumanti, Elvis]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v5i5.897
<![CDATA[This research aims to assess the financial performance comparison of banks listed on IDX before, during, and after the COVID-19 pandemic, using financial ratios such as LDR and CAR. A quantitative research method with a comparative approach is utilized. The population includes 48 banking companies listed on the IDX from 2018 to 2024. Statistical methods applied are descriptive analysis and paired sample t-tests. The findings reveal a significant difference in financial performance based on the LDR ratio across the pandemic phases, while no significant difference is observed for the CAR ratio.]]>
<![CDATA[Analyzing Cost Efficiency Elements in Virtual Teams Application : A Systematic Review ]]>
<![CDATA[Merrylien Rayo, Natashia]]>;
<![CDATA[Fabiola Rayo, Edwina]]>;
<![CDATA[Ronald Sumanti, Elvis]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v6i1.3728
<![CDATA[Purpose: This study aims to understand the critical elements influencing the cost-effectiveness of virtual teams and their strategic application in enterprises. Research methodology: The research uses a literature review to assess the organizational dynamics, money allocation, and efficiency of virtual teams. Results: The study finds that investing in technology, especially communication platforms, is crucial. Savings are identified in team development, office space, travel costs, and communication expenses. Limitations: The research relies heavily on prior studies, limiting its generalizability and requiring adaptation to rapid technological changes.]]>
<![CDATA[Multiple Event Study of Covid-19 Wave In Indonesia ]]>
<![CDATA[Gessal, Zevania E.V.]]>;
<![CDATA[Kotambunan, Eunike R.J.]]>;
<![CDATA[Sumanti, Elvis Ronald]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v6i4.1022
<![CDATA[The Covid-19 pandemic not only affects public health but also strongly affects economic health throughout the world, more specifically in Indonesia. This study aims to see whether there are differences in the reactions of investors when there is a surge in the first wave, second wave and third wave in determining investment decisions. This research is a quantitative study using the event study method to see investor reactions from the covid-19 wave surge that affects daily stock price index movements in Indonesia. The population used in this study is stock prices in Indonesia from dates where there are spikes and decreases in Covid-19 cases. The research sample uses several Indonesian Stock Indexes. From the research that has been done, the resulting data shows that investors in Indonesia do not react significantly to the peak and valley waves of Covid-19. Only on some specific dates there is a significant change in reaction related to the Covid-19 wave. This explains that in Indonesia, information about the Covid-19 wave does not have a significant influence on the reaction of investors in determining their investment decisions, they are more focused on several other factors.]]>
<![CDATA[Multiple Event Study of Covid-19 Wave In Indonesia ]]>
<![CDATA[Gessal, Zevania E.V.]]>;
<![CDATA[Kotambunan, Eunike R.J.]]>;
<![CDATA[Sumanti, Elvis Ronald]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v6i4.1022
<![CDATA[The Covid-19 pandemic not only affects public health but also strongly affects economic health throughout the world, more specifically in Indonesia. This study aims to see whether there are differences in the reactions of investors when there is a surge in the first wave, second wave and third wave in determining investment decisions. This research is a quantitative study using the event study method to see investor reactions from the covid-19 wave surge that affects daily stock price index movements in Indonesia. The population used in this study is stock prices in Indonesia from dates where there are spikes and decreases in Covid-19 cases. The research sample uses several Indonesian Stock Indexes. From the research that has been done, the resulting data shows that investors in Indonesia do not react significantly to the peak and valley waves of Covid-19. Only on some specific dates there is a significant change in reaction related to the Covid-19 wave. This explains that in Indonesia, information about the Covid-19 wave does not have a significant influence on the reaction of investors in determining their investment decisions, they are more focused on several other factors.]]>
<![CDATA[Church Members Economic Condition and Church Financial Health on Covid-19 in Minahasa Conference ]]>
<![CDATA[Sumarauw, Swingly Kellen]]>;
<![CDATA[Sumanti, Elvis Ronald]]>
<![CDATA[ Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review ]]>
Publisher : <![CDATA[UNKLAB Business School ]]>
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DOI: 10.60090/kar.v6i1.1216.46-55
<![CDATA[Pandemi COVID-19 membawa tantangan ekonomi yang belum pernah terjadi sebelumnya di seluruh dunia, termasuk dampaknya pada komunitas gereja. Penelitian ini bertujuan untuk menganalisis dampak Covid-19 terhadap kondisi ekonomi anggota gereja serta kesehatan finansial gereja di wilayah Konferens Minahasa selama pandemi. Hasil penelitian menunjukkan adanya peningkatan kondisi ekonomi sebagian besar anggota gereja selama Covid-19, yang didorong oleh adaptasi aktivitas ekonomi dan mekanisme dukungan komunitas yang kuat. Selain itu, pada masa pandemic Covid-19, kontribusi keuangan anggota terhadap keuangan Minahasa menunjukkan pengaruh positif. Hasil penelitian ini memberikan bukti bagaimana keaddan perekonomian anggota dan gereja selama pandemi Covid-19 berbeda dengan apa yang dikhawatirkan ketika Covid-19 mulai terjadi.]]>
<![CDATA[Dampak Literasi Keuangan, Perilaku Keuangan , dan Tingkat Literasi Keuangan terhadap Kesejahteraan Keuangan Individu ]]>
<![CDATA[Kondoy, Yanti Roisye Marini]]>;
<![CDATA[Rikly, Rikly]]>;
<![CDATA[Sumanti, Elvis]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023) ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v6i2.5858
<![CDATA[Tujuan penelitian ini adalah untuk mengkaji dan menganalisis dampak literasi keuangan, perilaku keuangan, dan tingkat literasi keuangan terhadap kesejahteraan keuangan individu dalam masyarakat di Indonesia. Sampel dalam penelitian ini berjumlah 421 responden yang merupakan para pekerja yang tersebar di seluruh Indonesia di tahun 2023. Data diuji menggunakan pendekatan kuantitatif meliputi uji validitas dan reliabilitas, serta uji regresi. Hasil penelitian menunjukkan bahwa literasi keuangan, perilaku keuangan, dan tingkat literasi keuangan memiliki pengaruh signifikan positif terhadap kesejahteraan keuangan individu dalam masyarakat. Para pekerja yang memiliki tingkat literasi keuangan yang tinggi cenderung merasakan tingkat kesejahteraan keuangan yang lebih besar. Demikian juga dengan literasi keuangan dan perilaku keuangan yang semakin baik akan meningkatkan tingkat kesejahteraan keuangan individu dalam masyarakat. Kata Kunci: Literasi keuangan; Perilaku keuangan; Tingkat literasi keuangan; Kesejahteraan keuangan.]]>
<![CDATA[Sustainable Business and Corporate Financial Sustainability ]]>
<![CDATA[Kajang, Dennys]]>;
<![CDATA[Pungus, Grady]]>;
<![CDATA[Sumanti, Elvis]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v6i2.1877
<![CDATA[Penelitian ini mengkaji praktik bisnis berkelanjutan yang diukur melalui Environmental, Social, Governance (ESG) Score terhadap keberlanjutan keuangan perusahaan yang diukur dengan Altman Z-Score pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Dengan pendekatan kuantitatif dan menggunakan analisis regresi linear berganda pada 506 observasi, hasil penelitian menunjukkan bahwa ESG Score memiliki pengaruh negatif dan signifikan terhadap Z-Score, yang mengindikasikan bahwa peningkatan ESG Score berhubungan dengan penurunan tingkat keberlanjutan keuangan perusahaan. Variabel kontrol Return on Assets (ROA) menunjukkan korelasi positif signifikan dengan Z-Score, mengindikasikan bahwa perusahaan yang efisien dalam menghasilkan keuntungan dari asetnya memiliki tingkat keberlanjutan keuangan yang lebih baik. Sementara itu, Debt Ratio memiliki korelasi negatif signifikan, yang berarti perusahaan dengan proporsi utang yang lebih tinggi dalam struktur modalnya memiliki tingkat keberlanjutan keuangan yang lebih rendah. Model penelitian ini mampu menjelaskan 56.76% variasi dalam Z-Score sebagai indikator keberlanjutan keuangan. Temuan ini memberikan implikasi penting bagi manajemen perusahaan dalam menyeimbangkan praktik bisnis berkelanjutan dengan keberlanjutan keuangan, serta bagi regulator dalam mengembangkan kebijakan yang mendorong penerapan ESG tanpa menimbulkan masalah stabilitas keuangan perusahaan.]]>
<![CDATA[Pengaruh Financial Distress Terhadap Penghindaran Pajak Pada Perusahaan Transportasi Yang Terdaftar di Bursa Efek Indonesia Selama Pandemi COVID-19 ]]>
<![CDATA[Yulianty, Ribkah]]>;
<![CDATA[Sumanti, Elvis]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v6i2.1899
<![CDATA[Penelitian ini bertujuan untuk menganalisa dampak financial distress terhadap praktek penghindaran pajak pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia selama pandemi COVID-19 periode 2020–2022. Financial distress diproksikan dengan menggunakan Altman Z-Score, sementara penghindaran pajak diukur dengan Effective Tax Rate (ETR). Variabel kontrol yang digunakan dalam penelitian ini adalah profitabilitas (ROE), leverage (debt ratio), likuiditas (current ratio), dan arus kas operasi (CFO ratio). Dengan menggunakan metode regresi linier berganda terhadap 177 observasi data, hasil penelitian menunjukkan bahwa financial distress memiliki pengaruh positif dan signifikan terhadap penghindaran pajak. Hal ini menunjukkan bahwa perusahaan yang mengalami tekanan keuangan akan melakukan praktek penghindaran pajak. Variabel kontrol seperti debt ratio dan current ratio juga berpengaruh signifikan terhadap ETR, sementara ROE tidak berpengaruh. Penelitian ini memberikan implikasi bahwa pengawasan perpajakan perlu mempertimbangkan kondisi keuangan perusahaan, terutama pada masa krisis.]]>
<![CDATA[Studi Empiris Rasio Cepat dan Profitabilitas pada Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Pandeirot, Lanemey Brigitha]]>;
<![CDATA[Sumanti, Elvis Ronald]]>;
<![CDATA[Aseng, Andrew Christian]]>
<![CDATA[ Society Vol 10 No 2 (2022): Society ]]>
Publisher : <![CDATA[Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung ]]>
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DOI: 10.33019/society.v10i2.470
<![CDATA[This study intended to test the effect of the quick ratio on manufacturing firms’ profitability in Indonesia. To measure the profitability, three dependent variables were used: Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE). Several variable controls were used: firm size, variability in net operating income, sales growth, gross domestic product growth, and leverage. A total of 158 manufacturing firms with published financial statements from 2012 to 2016 were analyzed using a regression method. It is found that quick ratio has positive effects on manufacturing firms’ NPM and ROA. However, the same effect is not found on ROE.]]>
