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Analisis Perbandingan Kinerja Keuangan Perbankan Sebelum, Selama dan Setelah Masa Pandemi Covid-19 yang Terdaftar Pada Bursa Efek Indonesia Megasari Wibowo, Efrata; Debora Runtu, Pingkan; Ronald Sumanti, Elvis
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.897

Abstract

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.
Analyzing Cost Efficiency Elements in Virtual Teams Application : A Systematic Review Merrylien Rayo, Natashia; Fabiola Rayo, Edwina; Ronald Sumanti, Elvis
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3728

Abstract

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.
Multiple Event Study of Covid-19 Wave In Indonesia Gessal, Zevania E.V.; Kotambunan, Eunike R.J.; Sumanti, Elvis Ronald
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.1022

Abstract

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.
Multiple Event Study of Covid-19 Wave In Indonesia Gessal, Zevania E.V.; Kotambunan, Eunike R.J.; Sumanti, Elvis Ronald
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.1022

Abstract

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.
Church Members Economic Condition and Church Financial Health on Covid-19 in Minahasa Conference Sumarauw, Swingly Kellen; Sumanti, Elvis Ronald
Klabat Accounting Review Vol. 6 No. 1 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i1.1216.46-55

Abstract

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.
Dampak Literasi Keuangan, Perilaku Keuangan , dan Tingkat Literasi Keuangan terhadap Kesejahteraan Keuangan Individu Kondoy, Yanti Roisye Marini; Rikly, Rikly; Sumanti, Elvis
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5858

Abstract

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.
Sustainable Business and Corporate Financial Sustainability Kajang, Dennys; Pungus, Grady; Sumanti, Elvis
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1877

Abstract

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.
Pengaruh Financial Distress Terhadap Penghindaran Pajak Pada Perusahaan Transportasi Yang Terdaftar di Bursa Efek Indonesia Selama Pandemi COVID-19 Yulianty, Ribkah; Sumanti, Elvis
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1899

Abstract

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.
Analysis of Investor Reactions Comparison to Covid-19 Developments in ASEAN Capital Market Kristanto, Patricia Frenio; Sumanti, Elvis
Jurnal Multidisiplin Madani Vol. 4 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i7.10691

Abstract

The COVID-19 pandemic has had a major impact on various sectors, one of which is the capital market sector. Information and investors' observations of the COVID-19 phenomenon in their countries will encourage different market behavior when compared to the period before the COVID-19 pandemic in various countries. This study aims to examine the effect of the development of COVID-19 from early 2020 to mid-2022 on the ASEAN stock market represented by Indonesia, Malaysia, the Philippines, Singapore, and Thailand. The research design uses a quantitative approach and applies the regression data analysis method using a panel data regression model, using data on changes in COVID-19 cases, stock price index, and daily exchange rates obtained from the official website. Data processing was carried out using the STATA statistical tool. As a result of the research, it was found that each ASEAN country had different investor reactions to developments in COVID-19. This means that not all countries make the development of COVID-19 a factor that investors consider in making investment decisions, and there are other factors that influence investor reactions in the ASEAN capital market during the COVID-19 pandemic period
Analyzing Global Industry Dynamics Using Porter’s Five Forces And Ratio Analysis Model Waworuntu, Evi Christy; Yasuwito, Merry; Sumanti, Elvis
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The importance of financial strategy in facing the ever-changing dynamics of the global market. Referring to Porter's Five Forces concept, this research highlights its influence on industry profitability and a company's ability to compete. The analysis reveals how external factors, such as globalization and technological transformation, impact the strategies and competitive positions of companies in specific industries. Accompanied by case studies, the research emphasizes the interconnectedness between financial analysis and the external environmental dynamics viewed through the lens of Porter's Five Forces. The objective is to identify changes in a company's financial strategy in response to shifts in the business environment and uncover the interactions between Porter's Five Forces factors and financial performance, both at regional and global levels. The study results underscore that the global industry presents high barriers for new entrants due to economies of scale and significant investments made by established companies. Financial ratio analysis also depicts the liquidity, solvency, and profitability of these companies, showcasing varying trends from one company to another. Factors influencing the global industry, such as high entry barriers, strong bargaining power of buyers, and the threat of substitute products, directly impact the financial conditions and profitability of companies. The ability of companies to manage risks and their financial strategies plays a key role in responding to challenges and opportunities in the dynamic business environment.