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All Journal Jurnal Administrasi Bisnis (JABis) Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Manajemen Dayasaing J-ISCAN : Journal of Islamic Accounting Research Journal of International Conference Proceedings COUNT: Journal of Accounting, Business and Management Journal of Business and Information System
Sri Suryaningsum
Fakultas Ekonomi UPN Veteran Yogyakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of International Conference Proceedings

 1 
Solvency Analysis of PT Aneka Tambang Tbk. Before and During the Covid-19 Pandemic Suryaningsum, Sri; Pamungkas, Noto; Jasmine, Jasmine; Harleyngton, Carlo
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2772

Abstract

This study aims to analyze the increase or decrease in the solvency ability of PT Aneka Tambang Tbk. This research is important to know the impact of the Covid-19 pandemic. The solvency ability of this study was measured by the Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). This research is included in a descriptive study with secondary data in the form of company financial statements for 2017-2021 which were obtained by literature and documentation studies. The analytical technique used in this research is a comparative descriptive analysis between years and also compares the average achievements of the industry. The results showed that there was an increase in  the compny's solvency ability during the Covid-19 pandemic when compared to the value of the DAR, DER, and LTDER ratios before the Covid-19 pandemic, this indicates that the Company is able to improve financial performance in the midst of a pandemic which has been considered the cause occurrence of a financial crisis. In addition, referring to the industry average, the company's DAR value is poor because it is above the average, while the DER and LTDER values are classified as good because they are below the industry average. The results of this study are expected to be developed by further researchers and used as consideration for related parties.
Bank BTPN’s Financial Performance Before and After Jenius as a Digital Banking Product Pamungkas, Fajar; Suryaningsum, Sri; Satria N, Hari Kusuma
Journal of International Conference Proceedings Vol 5, No 5 (2022): 2nd Wimaya International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i5.1980

Abstract

ABSTRACT Jenius from BTPN has attracted many customers and continues to grow every year. However, further research is needed to see the positive impact of Jenius on Bank BTPN's financial performance. Therefore, this study was conducted to test the differences of BTPN’s financial performance before and after launching Jenius digital bank products. This study uses CAMELS indicator as the proxy of financial performance. The sample is selected by using purposive sampling method. The criteria used to obtain the sample the annual reports of Bank BTPN before launching Jenius (2013-2015) and after launching Jenius (2017-2019). Based on these criteria, a sample of 3 annual reports of Bank BTPN before launching Jenius and 3 annual financial statements of Bank BTPN after launching Jenius is obtained. The paired t-test method was employed to examine the data by using SPSS25 software.The Jenius digital banking product is one of many BTPN products. When Jenius was first introduced, it was able to attract the enthusiasm of customers, especially young customers because digital devices are part of their daily life. Jenius could not improve Bank BTPN’s financial performance significantly because it was just one of their products. This was also because most people are not yet familiar enough with digital banking. Based on the analysis that has been carried out using the t-test, the results obtained are not the same across all the variables tested. The results of this study indicate that there are significant differences between the NPL and BOPO values of Bank BTPN. Meanwhile, other variables such as CAR, ROE, LDR, and risk-weighted assets according to Bank BTPN before and after launching Jenius digital bank products, there is no significant difference. Jenius needs to be appreciated because it has become the role model for digital education for banking users since it was first launched in 2016.Keywords: Digital Banking; Financial performance; CAMELS; BTPN; Jenius
Solvency Analysis of PT Aneka Tambang Tbk. Before and During the Covid-19 Pandemic Suryaningsum, Sri; Pamungkas, Noto; Jasmine, Jasmine; Harleyngton, Carlo
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2772

Abstract

This study aims to analyze the increase or decrease in the solvency ability of PT Aneka Tambang Tbk. This research is important to know the impact of the Covid-19 pandemic. The solvency ability of this study was measured by the Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). This research is included in a descriptive study with secondary data in the form of company financial statements for 2017-2021 which were obtained by literature and documentation studies. The analytical technique used in this research is a comparative descriptive analysis between years and also compares the average achievements of the industry. The results showed that there was an increase in  the compny's solvency ability during the Covid-19 pandemic when compared to the value of the DAR, DER, and LTDER ratios before the Covid-19 pandemic, this indicates that the Company is able to improve financial performance in the midst of a pandemic which has been considered the cause occurrence of a financial crisis. In addition, referring to the industry average, the company's DAR value is poor because it is above the average, while the DER and LTDER values are classified as good because they are below the industry average. The results of this study are expected to be developed by further researchers and used as consideration for related parties.
Financial Distress, Institutional Ownership, and Earnings Management: Evidence from the Energy Sector Winata, Widya; Hastuti, Sri; Suryaningsum, Sri
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3559

Abstract

This study seeks to analyze the effect of financial distress on earnings management, focusing on institutional ownership as a potential moderating variable. Employing a quantitative research approach, this study utilizes secondary data sourced from the financial statements of energy industry sector companies listed on the Indonesia Stock Exchange (IDX) and the companies' official websites during the period 2019–2023. The purposive sampling technique was used to select a representative sample, ensuring relevance and data quality. The findings reveal that financial distress positively influences earnings management, indicating that companies experiencing financial difficulties are more likely to engage in earnings management practices, possibly as a strategic response to mitigate the appearance of financial instability. However, the study also finds that institutional ownership does not moderate the relationship between financial distress and earnings management. This suggests that the presence of institutional investors does not significantly alter or mitigate the impact of financial distress on a company's propensity to engage in earnings management. These results provide important insights for stakeholders, including regulators and investors, by highlighting the implications of financial distress on corporate reporting behavior and the limited role of institutional ownership in curbing earnings management practices
Co-Authors Andhika, Bambang Mahendra Arsinta Yuliana, Dhea Ayusulistyaningrum, Dyah Etanntyo, Dimas Pandu Fikri Dwi Prasetya Ginanjar Setyo Nugroho Harleyngton, Carlo Hartati, Anies Siti Jasmine, Jasmine Kusumastutik, Berliana Muhammad Irhas Effendi, Muhammad Irhas Muhammad Irhas Effendy, Muhammad Irhas Noto Pamungkas, Noto Oktafiraningsih Oxaria Silviana Devi Pamungkas, Fajar Philadhelphia, Istiqomah Shinta Pronosokodewo, Baniady Gennody R. Hendri Gusaptono Raden Hendry Gusaptono, Raden Hendry Roffiatun, Nelly Satria N, Hari Kusuma Sri Hastuti Sri Wahyuni Sriyono Sriyono Sutoyo Tanjung, Rakyan Widhowati Winata, Widya Yuliani, Nina