Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : Economic, Accounting Scientific Journal (CASH)

PENGARUH PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH SUBSIDI DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA REALISASI KREDIT DENGAN FASILITAS SUBSIDI BANTUAN UANG MUKA SEBAGAI VARIABEL INTERVENING tommy munaf
EKONOMIKA Vol 3 No 01 (2020): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v3i01.1074

Abstract

This study aims to determine empirically the influence of the procedures for granting credit and good corporate governance on the performance of credit realization by subsidizing down payment assistance as an intervening variable. This study uses a sample of 107 employees at Bank BTN Tanjungpinang Branch. The data obtained were analyzed using "path analysis". The results of this study are the lending procedure has a direct and significant effect on the performance of credit realization with a path coefficient value of 0.183 and significant at 0.036 sig probability ≤ a = 0.05, good corporate governance direct and significant influence on the credit realization performance with a path coefficient of 0.188 and significant at 0.033 sig probability ≤ a = 0.05, lending procedure direct and significant influence on the subsidy for advance assistance with a path coefficient value of 0.312 and significant at sig 0.000 probability ≤ a = 0.05, good corporate governance direct and significant influence on money aid subsidies face with path coefficient value of 0.333 and significant at sig probability 0.000 ≤ a = 0.05, subsidy of advance cash assistance direct and significant influence on credit realization performance with path coefficient value of 0.641 and significant at sig probability 0.000 ≤ a = 0.05, pr Credit provision procedures have a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with a coefficient value of 0.199> 0.183 direct coefficient value, good corporate governance has a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with value coefficient 0.213> 0.188 direct coefficient value.
ANALISIS KREDIT BERMASALAH PT BANK RAKYAT INDONESIA (PERSERO) TBK DI MASA PANDEMI COVID 19 Tommy Munaf; Rohmat Mahfuddin
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1764

Abstract

This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk. The purpose of this study was to identify and analyze non-performing loans at PT Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic. This study aims to identify and analyze (1) the number of non-performing loans at PT Bank Rakyat Indonesia during the Covid 19 pandemic, (2) What policies did PT Bank Rakyat Indonesia implement in efforts to settle problem loans during the Covid 19 pandemic. The research method used is descriptive qualitative method. The type of data used is secondary data obtained from the financial statements of PT. Bank Rakyat Indonesia (Persero) Tbk in 2020-2021. The data analysis technique used is descriptive analysis technique. Based on the results of calculating the number of non-performing loans using the Non-Performing Loan ratio, the results show that PT. Bank Rakyat Indonesia (Persero) Tbk during the Covid 19 pandemic experienced an increase. The policy taken by PT Bank Rakyat Indonesia (Persero) Tbk in an effort to recover problem loans during the Covid 19 pandemic was by restructuring, especially in the UMKM segment.
ANALISIS PENGELOLAAN KEUANGAN USAHA KECIL MIKRO DAN MENENGAH DENGAN ECONOMIC ENTIY CONCEPT Munaf, Tommy; Mahfuddin, Rohmat; Hasanah, Nur
EKONOMIKA Vol 6 No 1 (2022): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i1.1761

Abstract

Financial management in Micro, Small and Medium Enterprises is often neglected by MSME business actors, especially those related to the implementation of correct financial and accounting management. The problems that arise are due to the knowledge and information of MSME actors as well as the problem of the Carindo Jaya Semesta Shop which is still a very limited understanding of accounting and the educational background of the MSME actors In accounting, the economic entity concept is an ideal concept for Micro, Small and Medium Enterprises, because by using this concept, Micro and Medium Enterprises will know the actual operating profit of the business.The results showed that the Carindo Jaya Semesta Store Business tried to apply the economic entity concept in its business even though it was not perfect, with this application the Carindo Jaya Semesta Store Business also made financial reports even though it was not in accordance with SAK EMKM
ANALISIS KINERJA KEUANGAN BANK SEBELUM DAN SESUDAH DIAKUISISI Munaf, Tommy; Mahfuddin, Rohmat
EKONOMIKA Vol 6 No 1 (2022): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i1.1762

Abstract

The purpose of this research is to find out whether there has been an improvement in the financial performance of Bank Permata after it was acquired by comparing the financial performance of the banks two years before and two years after. This study uses financial ratio analysis of LDR, CAR, ROA, BOPO, NPL as the calculation. The method used in this study is a qualitative method using secondary data. The object of this research is Permata Bank. Data collection was carried out by means of literature studies and documentation. Where data is obtained from Bank Permata's financial reports. Based on the results of the financial performance analysis at Permata Bank, it was concluded that LDR, CAR, NPL had improvements in Permata Bank's financial performance. Meanwhile, ROA and BOPO did not improve after being acquired but are in a safe position for the soundness of the bank
PENGARUH AKTIVITAS FOREIGN BUY DAN FOREIGN SELL TERHADAP HARGA SAHAM EMITEN SEKTOR PERBANKAN MILIK NEGARA PADA INDEKS LQ45 DI BURSA EFEK INDONESIA Mahfuddin, Rohmat; Munaf, Tommy
EKONOMIKA Vol 7 No 1 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v7i1.1791

Abstract

This study aims to determine the effect of foreign buy and foreign sell activity on government bank companies stock price in LQ45 of Indonesia Stock Exchange. This research focuses on daily period from 1 January 2022 to 31 January 2022 with 4 companies as the population. Determination of the sample was done by saturation sampling method and 4 companies were chosen. This type of research is quantitative research. The type of data used is secondary data that collected from stock securities firm named ‘Ajaib’ using documentation and literature methods. The data is presented with panel data which will be processed using multiple linier regression analysis method through Eviews 12. The results of this study indicate that foreign buy activities has a positive significant effect towards stock price and foreign sell activities has negative but not significant effects on stock prices. Based on the results of the F test, the conclusion is foreign buy and foreign sell activities has a significant effect on stock prices
PENGARUH EARNING DAN CASH FLOW OPERATION TERHADAP ARUS KAS MASA DEPAN PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BEI TAHUN 2018-2021 Mahfuddin, Rohmat; Munaf, Tommy
EKONOMIKA Vol 5 No 2 (2022): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v2i2.2402

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh laba dan arus kas operasi terhadap arus kas masa depan pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2021. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder dari setiap laporan keuangan masing-masing perusahaan sektor barang konsumsi yang terdaftar di BEI tahun 2018-2021. Jumlah sampel dalam penelitian ini yaitu 26 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik yang digunakan untuk analisis data adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan variabel laba berpengaruh positif dan signifikan terhadap arus kas masa depan. Variabel arus kas berpengaruh positif dan signifikan terhadap arus kas masa depan. Dengan demikian, laba dan arus kas operasi secara simultan berpengaruh positif dan signifikan terhadap arus kas masa depan