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Analisis Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Initial Public Offering (IPO): (Studi pada Perusahaan Berbasis Teknologi pada Tahun IPO 2013-2021) Anjani, Gevira Lovia; Putra, Mochammad Radiva Dwi; Supriatna, Rizky Gustia; Hasbi, Dimas Maulana; Rinaldo, Dito
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1889

Abstract

This study aims to analyze changes in the financial performance of technology-based companies before and after conducting Initial Public Offering (IPO) in 2013-2021. The samples used in this study include 22 technology-based companies that have conducted IPOs. The variables used in this study are Current Ratio Assets (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), and Return On Equity (ROE), with hypothesis testing using paired sample T-test. The results of the analysis show that Current Ratio (CR) and Debt to Equity Ratio (DER) one year before and one year after the company conducts an IPO have a significant effect on financial performance, while Total Assets Turn Over (TATO) and Return On Equity (ROE) do not experience significant changes. The results of this study are expected to provide insight into the impact of IPOs on the financial performance of technology companies and become a reference for investors, company management, and researchers interested in IPOs and the technology sector.
Dampak Penggunaan Pinjaman Online Terhadap Gaya Hidup Konsumtif Mahasiswa STIE Ekuitas Putri, Mellya; Oktovina, Reine; Oktovini, Reina; Lesmana, Indra; Rinaldo, Dito
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1939

Abstract

One of the digital financial services offered by financial service providers commonly called fintech is online loans. With easy terms and conditions, online loans make it easier for people, including students, to borrow money online. This service can influence students' consumptive lifestyle. Students who want to borrow money to meet their needs can take advantage of this online loan application, which allows money to be disbursed immediately. Loan repayment is considered easy because it can be paid in installments with a certain interest depending on the period chosen. The aim of this research is to find out how the use of online loan applications impacts the consumptive behavior or lifestyle of STIE Equity students. Students who used loan applications were surveyed via questionnaires. The research results show that the average student uses online loan applications because of necessity and is tempted by offers such as interest and price discounts.
The Effect of Third-Party Funds, Deposit Interest Rates, and Financial Literacy on Financial Performance at Bank BJB Supriadi, Deni; Rinaldo, Dito
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1445

Abstract

This research aims to analyze the effect of Third-Party Funds (DPK) and deposit interest rates on the financial performance of Bank BJB, with financial literacy as an intervening variable. The background of this research is based on the phenomenon that increases in DPK and competitive deposit interest rate strategies do not always lead to optimal financial performance. This indicates the importance of internal factors, particularly the financial literacy of management and front-line employees, in managing funds, assessing risks, and making effective financial decisions. This research employs a quantitative approach using multiple regression analysis and mediation testing. The analysis is conducted through several stages, including descriptive statistical analysis, classical assumption tests, two-stage regression analysis, and significance testing (t-test, F-test, and coefficient of determination). The mediation effect is examined using the Sobel test and/or bootstrapping methods. The results are expected to show that DPK and deposit interest rates have both direct and indirect effects on financial performance through financial literacy. Financial literacy acts as an intervening variable that strengthens the relationship between external factors and financial performance by improving fund management effectiveness, risk control, and decision-making quality. This research contributes theoretically to the development of financial literacy literature in the banking sector and provides practical implications for Bank BJB management in enhancing financial performance through strengthening internal capabilities.