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All Journal Trikonomika: Jurnal Ekonomi JAM : Jurnal Aplikasi Manajemen Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen Indonesia Jurnal Mitra Manajemen JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Manajemen Bisnis Krisnadwipayana Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat MBIA Jurnal Ilmiah Akuntansi Manajemen JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal Syntax Transformation Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) International Journal Of Science, Technology & Management (IJSTM) Journal of Economics and Business UBS Jurnal Ekonomi Efektif Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) IJFBP International Journal of Family Business Practices Jurnal Ilman: Jurnal Ilmu Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal Research of Social Science, Economics, and Management eProceedings of Management Enrichment: Journal of Multidisciplinary Research and Development Majority Science Journal Jurnal Penelitian Pendidikan Indonesia In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Journal of Global Economic Research
Irni Yunita
Universitas Telkom
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Merger and Acquisition: Do They Really Creates A Synergy Effect? Gadis Arimbi Puspita; Irni Yunita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 4 (2023): Budapest International Research and Critics Institute November, In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i4.7775

Abstract

As competition continues to intensify across various industry sectors, companies are compelled to formulate strategies to remain competitive. One commonly used strategy is expansion through Mergers and Acquisitions (M&A), which, in theory, should create synergy and added value for the company. This research aims to test the effects of post-merger synergy, specifically operational synergy tested using Sales Growth and Earnings Per Share (EPS), and financial synergy tested using Debt Equity Ratio (DER). The study examined 17 companies that underwent M&A during the years 2015-2019, with a testing period of 3 years before and after the events, divided into 12 quarters. The research results indicate no significant differences in the three variables. Meanwhile, the synergy level tests using Gain Score Analysis show that 58.82% of companies did not experience operational synergy, as tested using Sales Growth. Furthermore, 64.71% of companies did not experience operational synergy, as tested using Earnings Per Share (EPS). Additionally, 47.06% of companies did not experience financial synergy, as tested using Debt Equity Ratio (DER).
Analisis Perbandingan Kinerja Keuangan dan Kinerja Pasar Sebelum dan Sesudah Akuisisi pada Perusahaan Pengakuisisi (Studi Kasus pada Perusahaan Publik yang Melakukan Akuisisi pada Tahun 2019-2020) Kishi Alandra; Irni Yunita
MBIA Vol 21 No 2 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i2.1876

Abstract

Competition between companies in this era of globalization requires the right strategy to realize the desired company goals, and one of the strategies is acquisition. Acquisition activities in Indonesia in 2019-2020 have increased because of the types of transactions and the scope of transactions. Acquisition activities carried out will be reflected in the company’s performance, namely financial and market performance. This study aims to determine the company's financial performance and market performance before and after the acquisition. This study uses a different test analysis technique: the Wilcoxon Signed Rank Test and the Paired T-Test. The results of this study are that the financial performance described by CR, DER, TATO, NPM, ROA, EPS and PER there is no significant difference before and after the acquisition and market performance as described by Tobin’s Q there is no significant difference before and after the acquisition. Keywords: acquisition; financial performances; market performances Abstrak Persaingan antar perusahaan pada era globalisasi ini diperlukan strategi yang tepat untuk guna memenuhi tujuan yang diinginkan perusahaan, yaitu akuisisi. Kegiatan akuisisi di Indonesia pada tahun 2019-2020 mengalami peningkatan karena jenis transaksi dan ruang lingkup transaksi mengalami peningkatan. Kegiatan akuisisi yang dilakukan akan tercermin pada kondisi kinerja keuangan dan kinerja pasar. Penelitian bertujuan untuk mengetahui apakah terdapat perbedaan kinerja keuangan dan kinerja pasar perusahaan sebelum dan sesudah akuisisi. Penelitian ini menggunakan teknik analisis data dengan Uji Wilcoxon Signed Rank Test serta Uji Paired T-Test. Hasil penelitian bahwa kinerja keuangan yang digambarkan dengan CR, DER, TATO, NPM, ROA, EPS dan PER tidak ada perbedaan yang signifikan sebelum dan sesudah akuisisi serta kinerja pasar yang digambarkan dengan Tobin’s Q tidak ada perbedaan yang signifikan sebelum dan sesudah akuisisi. Kata kunci: akuisisi; kinerja keuangan; kinerja pasar
ANALISIS PENGARUH MIKRO DAN MAKRO EKONOMI TERHADAP RETURN SAHAM PADA SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2017 Andini Pujasari; Irni Yunita
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 18 No 2 (2019): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v18i2.194

Abstract

Indonesia merupakan salah satu negara yang menikmati pesatnya kemajuan teknologi internet. Dengan jumlah pengguna internet yang semakin banyak mengindikasikan tingginya prospek bisnis di sektor telekomunikasi. Pengguna internet yang tinggi disebabkan oleh jumlah penggunaan smartphone yang meningkat. Tren ekonomi digital pun menjadi salah satu faktor pengguna internet terus mengalami peningkatan. Pemanfaatan digital ekonomi melalui e-commerce dilakukan untuk meningkatkan aktivitas ekonomi. Industri telekomunikasi diyakini memiliki prospek yang cemerlang di tengah kehadiran industri berbasis digital. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh current ratio, earning per share, return on equity, inflasi, nilai tukar, dan tingkat suku bunga terhadap return saham perusahaan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2008-2017. Populasi yang digunakan adalah perusahaan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2008-2017, dengan menggunakan teknik purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 10. Berdasarkan hasil penelitian, secara simultan berpengaruh signifikan terhadap return saham. Koefisien determinasi dari penelitian ini sebesar 18.6815%. Secara parsial, current ratio, earning per share, return on equity, dan nilai tukar tidak berpengaruh signifikan terhadap return saham. Inflasi secara parsial berpengaruh signifikan negatif terhadap return saham. Tingkat suku bunga secara parsial berpengaruh signifikan positif terhadap return saham.
PENERAPAN ACTIVITY BASED COSTING PADA TARIF JASA RAWAT INAP (Studi Kasus Rumah Sakit Angkatan Udara dr. M. Salamun) Maghfirah Izani Desta; Irni Yunita
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 18 No 2 (2019): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v18i2.197

Abstract

Di era globalisasi ini, kemajuan teknologi dan informasi berkembang dengan sangat cepat dan batas suatu negara semakin menghilang. Globalisasi sangat mempengaruhi perubahan di semua sektor dan menciptakan tantangan bagi semua jenis industri untuk bersaing, termasuk industri di bidang layanan kesehatan. Tujuan dari penelitian ini adalah untuk mengetahui perbedaan antara tarif jasa rawat inap pada Rumah Sakit Angkatan Udara dr. M. Salamun dengan besarnya tarif jasa rawat inap dengan menggunakan metode Activity Based Costing. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Data yang digunakan adalah data primer, data yang diperoleh didapatkan langsung dari hasil wawancara dengan pihak Rumah Sakit Angkatan Udara dr. M. Salamun. Selanjutnya dilakukan pengolahan dan analisis data. Analisis data yang dilakukan dengan menggunakan Paired Sample T-Test untuk mengetahui ada atau tidaknya perbedaan tarif rawat inap yang ditetapkan Rumah Sakit Angkatan Udara dr. M. Salamun dengan tarif rawat inap menggunakan perhitungan metode Activity Based Costing. Hasil perhitungan rawat inap dengan menggunakan metode activity based costing pada Rumah Sakit Angkatan Udara dr. M. Salamun untuk kelas VIP adalah sebesar Rp 594.816, kelas I sebesar Rp 302.884, kelas II sebesar Rp 259.355, kelas III sebesar Rp 256.034. Sedangkan rawat inap yang ditentukan oleh rumah sakit untuk kelas VIP adalah sebesar Rp 840.000, kelas I sebesar Rp 350.000, kelas II sebesar Rp 245.000, dan kelas III sebesar Rp 122.500.
Analisis Prediksi Kebangkrutan dan Tingkat Akurasi Model Zmijewski pada Perusahaan Industri Produk Perawatan Tubuh yang terdaftar di Bursa Efek Indonesia Adi Katon Pamungkas; Irni Yunita
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.9313

Abstract

The aim of this research is to understand the potential for bankruptcy that may occur in companies in the personal care products industry listed on the Indonesia Stock Exchange for the 2014-2022 period. This research method is a quantitative method with analysis techniques using the Zmijewski model. The research results show that 4 companies in the personal care products industry are predicted to be healthy and the Zmijewski model has a high level of accuracy of 100%. In conclusion, the four companies do not have the potential for bankruptcy in this period and the Zmijewski model can be a reliable tool in helping companies anticipate and manage financial risks that may arise in the personal care products industry. Keywords: Bankruptcy, Accuracy, Zmijewski
PENGARUH RASIO LIKUIDITAS, LEVERAGE, AKTIVITAS DAN PROFITABILITAS TERHADAP KONDISI FINANCIAL DISTRESS MENGGUNAKAN MODEL ALTMAN Z-SCORE Azizah, Reza Noor; Yunita, Irni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1904

Abstract

Kasus COVID-19 telah mengakibatkan banyak nya penurunan kinerja keuangan dari berbagai industri usaha di Indonesia, salah satunya adalah industri perhotelan. Menurunnya kinerja finansial yang berlarut larut akan mengakibatkan perusahaan menderita financial distress, sehingga sangatlah penting untuk mengidentifikasi faktor-faktor yang memengaruhi financial distress di dalam perusahaan. Tujuan dari studi ini yakni menginvestigasi adanya pengaruh rasio likuiditas, leverage, aktivitas, serta profitabilitas bagi financial distress di dalam perusahaan industri perhotelan yang tercatat di Bursa Efek Indonesia periode 2018-2021. Metode yang digunakan ialah kuantitatif melalui teknik analisis dengan pemanfaatan STATA 16. Hasil menyebutkan bahwasanya rasio likuiditas memengaruhi secara negatif signifikan terhadap financial distress. Di sisi lain, leverage memengaruhi secara positif signifikan terhadap financial distress. Sedangkan rasio aktivitas dan profitabilitas tidak memengaruhi secara signifikan terhadap financial distress. Maka dari itu diperlukannya perhatian lebih dari perusahaan, mengenai tingkat rasio keuangan, khususnya rasio likuiditas dan leverage dalam rangka menghindari adanya financial distress.
ANALISIS ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI PADA PERUSAHAAN PENGAKUISISI (STUDI KASUS PERUSAHAAN PUBLIK NON-KEUANGAN YANG MELAKUKAN AKUISISI PADA TAHUN 2019) Putri, Devina Dianra; Yunita, Irni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.2953

Abstract

The era of economic globalization in Indonesia not only has a positive impact but also has a negative impact in increased competition between industries. This challenge can be solved by restructuring the company with an external expansion strategy, such as acquisitions. Acquisition activity increased and developed in 2019. Acquisitions does not always have a positive impact on the company's financial performance. The purpose of this research is descriptive comparative by analyzing financial performance using financial ratios before and after the acquisition. The method used is quantitative and the Wilcoxon Signed Rank Test as a comparison in the two years before and after the acquisition. The sampling technique used was purposive sampling of 8 companies. The results of this study indicate that there is a significant difference in the debt to asset ratio while the current ratio, debt to equity ratio, total asset turnover, return on assets and return on equity do not show a significant difference.
Evaluasi Kinerja Saham Syariah menggunakan Indeks Sharpe, Treynor dan Jensen Periode 2021-2022 Irni Yunita Yunita
Jurnal Ilmiah Ekonomi Islam Vol 9, No 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.7348

Abstract

This study aims to analyze the performance of shares of Islamic companies on the Jakarta Islamic Index (JII) for the period July - November 2022 using stock transaction data on the IDX for 1 year starting December 2 2021 - November 30 2022. This type of research is descriptive research. The sampling method used is purposive sampling. There are 30 stocks that were sampled in this study. The results showed that Islamic stocks included in the top 5 highest performing of the three Sharpe, Treynor and Jensen indices included: ADRO, ITMG, TPIA, INCO. These three stocks can then be taken into consideration in determining the investment portfolio in Islamic stocks. Keywords : Stock Portfolio Performance, Sharpe Index, Treynor Index, Jensen Index
The Influence of Financial Literacy on Investment Decision In The Millennial Generation Post The Covid-19 Pandemic Ray Burton; Irni Yunita
Jurnal Syntax Transformation Vol 5 No 9 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i9.995

Abstract

The COVID-19 pandemic hit the world in late 2019, bringing many human activities to a halt. Several phenomena occurred as a result of these difficult conditions. Due to the rapid development of technology and the use of technology to earn income is new to some people, many people are exposed to fraud that occurs in the field of financial technology. This study aims to find out how people's financial literacy index, how they choose to invest, and how their financial literacy affects investment decisions. Since the millennial generation is the majority of productive age in Indonesia, this research targets the millennial generation. This research is limited to the Bandung City area because there are differences in Regional Minimum Wage (UMR) and investment decision-making behavior between cities. This verification quantitative research uses purposive sampling method with a total sample size of 1,275,520 people. Data was collected using an online questionnaire and the SPSS program was used to analyze the data of 400 respondents to find out how the level of financial literacy affects investment decisions and to identify all factors that affect financial literacy. The three factors used to measure the effect of financial literacy are financial knowledge, behavior and attitude. Descriptive statistics, normality, heteroscedasticity, multicollinearity and multiple linear regressions were the SPSS tests performed. This study found that financial knowledge, behavior and attitude together have a significant influence simultaneously on investment decisions. In addition, this study also found that financial knowledge, behavior and attitude each have a partially significant influence on investment decisions.
The Impact of Service Quality, Customer Satisfaction, and Trust on Customer Loyalty among BRILink Agents in North Sumatra Firmansyah, Fandi; Sugiat, Maria; Yunita, Irni
International Journal of Science, Technology & Management Vol. 4 No. 5 (2023): September 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i5.957

Abstract

Abstract. The shift of business into the digital era demands the banking industry to innovate in serving customers. One of the innovations by PT. Bank Rakyat Indonesia is the e-channel service named Brilink, which is spread across all regions. Local entrepreneurs are appointed as Brilink agents with the aim of providing banking services to individuals who are not yet served by banks, both unbanked and unbankable as stipulated in Article 16 of POJK No. 19/POJK.03/2014. Public distrust towards Brilink agents is attributed to the quality of service provided by these agents, which does not align with BRI's service standards, particularly in utilizing the Brilink application. Therefore, this research aims to examine the influence of the service quality, customer satisfaction, and trust variables on customer loyalty at Brilink agents in North Sumatra, Indonesia. This study employs a quantitative approach with a sample size of 400 respondent customers of Brilink agents. The research offers insights into the role of Brilink agents in marketing products, thus facilitating their understanding and utilization by customers. Furthermore, it holds social benefits in enhancing financial literacy and inclusion among the population in North Sumatra, ultimately contributing to welfare improvement and economic growth. Keywords: service quality, customer satisfaction, trust, customer loyalty.
Co-Authors A.A Sagung Desy Pratami Abdul Mukti Soma Adelia Nandira Maharani Adi Katon Pamungkas Adithya Yudha Agita Putra Pramana Agus Afrianingsih, Dwi Aisha Nur Izzati Aisha Nur Izzati Aldilla Iradianty Almira Iffa Fauzia Andini Pujasari Anggara Ramadhan Anggita Prameswari Anisah Firli Aprianto, Fadly Ayu Nur Rahmadhani Azizah, Reza Noor Bayu Aji Prasetyo Bella Salsabilla Damiao Maia, Graciano Andre Darussalam Darussalam Della Ferranti Della Ferranti, Della Dematria Pringgabayu Destyana, Devica Puteri Dian Novita Bukit Diva Rifayani Dwi Kurniawan, Dwi Dyah Ajeng Mulatsih Erie Febrian Fadly Aprianto Fajar Sidiq Adi Prabowo Fajra Octrina Fiqhi Fachrizal Firmansyah, Fandi Firrisa Tsamara Munica Fitri Amanda Zuchrinata Gadis Arimbi Puspita Graciano Andre Damiao Maia Gushendri, Adzra Helga Engrasia Gustyana, Tieka Tri Kartika Ihsan, TB Aria Maulana Irani, Annisa Salsabila Dwitha Jamhari Jamhari Kevin Krisna Khoirunnisa Az-Zahra Kishi Alandra Maghfirah Izani Desta Maria Apsari Sugiat Marwa Dewi Ahdiyati Salim Mauli Permata Sari Meuthia Rahmawati Milleniasari, Poeti Annisa Muhammad Azhari Muhammad Farhan Muhammad Farid Pratama Muhammad Iqbal Alamsyah Naurah Salsabila Naurah Salsabila Ramadhana Novemrian, Yandi Novita Nur Piamalia Nuraulia, Naifah Nurhakim, Eko Sanjaya Priyambodo, Muhammad Ganang Puspita*, Gadis Arimbi Putri, Devina Dianra Putri, Salsabila Fadila Rahmawati, Meuthia Ratna Lindawati Lubis Ray Burton Reza Noor Azizah Ria Ratna Ariawati Rina Indiastuti Rinaldi, Muhammad Adrian Daffa Nadino Rinaldo Silaban, Jeffry Frans Risanti, Sherly Nur Aulia Roderta Cahya Diputra Safitri Puji Lestari Salma Salimah Sugiat, Maria Tiara Putri Nadiwa Trihandayani*, Deri Vanessa Eleanor Saaba Yusoff, Yusliza Mohd