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PENGARUH GCG, RASIO KEUANGAN, ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERBANKAN Indah Damayanti; Roro Endah Kumalasari; Sana Sholihah
Jurnal Computech & Bisnis (e-Journal) Vol 15, No 2 (2021): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.35 KB) | DOI: 10.55281/jcb.v15i2.251

Abstract

This research examines the effect of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. The general objective of this study is to determine how the influence of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. Meanwhile, for the specific purpose of this study, it is to analyze more deeply about financial distress, especially in the banking sector, where during the Covid-19 pandemic the risk of financial distress in banks is high. The research method used in this research is to use quantitative analysis. The analytical tools used are descriptive statistics and panel data regression analysis. The population in this research are banks listed on the Indonesia Stock Exchange in 2015-2020. The sampling method in this study used the saturated sampling method. Based on the results of purposive sampling, there are 37 banks that fall into the criteria with an observation period of 2015-2020. The data collection technique used is literature study through various literatures and the internet. Based on the results of the research, it shows that GCG, financial ratios (ROE, ROA, LDR and NPL) and company size have no significant effect on financial distress. Meanwhile, financial ratios (BOPO and NIM) and cash flow have a significant effect on financial distress. Keywords : GCG, Financial Ratios, Cash Flow, Company Size, Financial Distress.
Pengaruh Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang: Studi pada salah satu Yayasan Pendidikan di Kota Bandung Erick Erick; Indah Damayanti; Roro Endah Kumalasari; Annita Jannah
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.33

Abstract

This article aims to determine the magnitude of the influence of cash purchase information systems on internal control of purchasing goods at one of the educational foundations in the city of Bandung. Respondents are employees directly related to the purchase of goods as many as 35 employees. The researcher uses the correlation coefficient analysis technique, simple regression, and the coefficient of determination to determine the magnitude of the influence of the cash purchase information system on the internal control of purchasing goods. The calculation results show a significant effect of cash purchase information systems on internal control of purchasing goods. Recommendations from the research suggest improving the control environment, controlling activities, understanding risks, informing and communicating well from each individual or organization, and carrying out effective monitoring. In addition, improving the management system on purchase documents and others to be sustainable properly, such as archiving proof of purchase in physical form or stored in computer-based information technology.
The Effect of Credit Quality on Profitability: Study on A Mortgage in Garut City Meira Meilawati; Indah Damayanti; Lungguh Jatmika
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.58

Abstract

This study aimed to determine and analyze the effect of credit quality on profitability in one of the mortgages in Garut City. The research method is quantitative, with a descriptive and verification analysis approach. The data used are five-year financial reports from 2016 to 2020. The study results show that the general description of Non-Performing Loans (NPL) and Profits is not optimal; non-performing Loans (NPL) correlate with Profits of 0.796, simple linear regression results that Y = -15.063 + 0.549. Non-performing Loans influence profit (Y) of 0.634 or 63.4%.