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Andreas Randy Wangarry
POLITEKNIK NEGERI MANADO JURUSAN AKUNTANSI
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Determinan Minat Masyarakat Melakukan Investasi Online di Masa Pandemi Covid-19 (Studi Empiris Dari Cina dan Indonesia) Siti Aisyah Nasution; Belthasar Trito Siahaan; Andreas Randy Wangarry; Fanesa Isalia Minanda Syaefudin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 2 No. 3 (2022): Article Research Volume 2 Issue 3, November 2022
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i3.1820

Abstract

Pandemi COVID-19 telah memukul berbagai sektor, termasuk pasar saham dimana banyak orang ragu untuk berinvestasi saham. Banyak industri terkena dampak Covid-19 dimana sejak Maret 2020 Indeks Harga Saham Gabungan (IHSG) Bursa Efek Indonesia mengalami penurunan karena banyak investor menjual saham yang dimilikinya, tetapi sejak minggu ketiga Mei 2020 hingga awal Juni 2020 telah menunjukkan kenaikan yang mengindikasikan perdagangan saham mulai menunjukkan perbaikan. Penelitian ini bertujuan untuk menganalisis saham-saham sektor apa saja yang masih mampu bertahan di masa pandemi COVID-19, dengan menggunakan data volume perdagangan saham, Indeks Harga Saham Gabungan (IHSG), nilai kapitalisasi pasar mingguan dan bulanan dengan sampel 20 saham - saham tertinggi berdasarkan volume penjualan dan nilai transaksi di bursa saham Indonesia periode bulan Maret 2020 sampai dengan Juni 2020 yang diperoleh dari laporan mingguan Otoritas Jasa Keuangan (OJK) dan Laporan Bulanan Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa di masa pandemi COVID-19, para investor tetap dapat memperoleh keuntungan dalam berinvestasi saham apabila setiap keputusan yang dilakukan investor tersebut di dukung oleh perhitungan yang matang. Investor harus cermat dalam memilih sektor apa saja yang akan dituju. Investor perlu melakukan analisis fundamental agar tidak salah dalam menempatkan dana, dan melakukan diversifikasi saham untuk mengurangi risiko kerugian yang terlalu besar dalam berinvestasi. Jikas situasi kembali normal maka semua sektor akan bangkit kembali dengan penyesuaian – penyesuaian mengikuti protokol new normal. Saham-saham sektor industri konsumer, sektor telekomunikasi seperti data, tower dan sektor kesehatan seperti farmasi dan rumah sakit merupakan saham-saham yang dapat menjadi pilihan investor di masa pandemi COVID-19.
Analisis Pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), dan Loan To Deposit Ratio (LDR) Terhadap Firm Value Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Raymond F Rombot; Andreas Randy Wangarry; Antonius Tandi; Maykel Tampenawas4
Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Vol 1 No 1 (2022): Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Politeknik Negeri Manad
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1464.259 KB)

Abstract

This study aims to examine the effect of capital adequacy ratio, non performing loan, and loan to deposit ratio on the firm value of banking companies. This study employed secondary data in the form of financial statements of banking companies from 2016-2020. The population in this study are banking companies that have been listed on the Indonesia Stock Exchange (IDX), as many as 30 issuers of banking companies. The sample selection in this study used purposive sampling method. The analytical method used in this research is multiple linear regression. The results showed partially, the capital adequacy ratio variable had a significant effect on the Firm Value of banking companies, while the non- performing loan and loan to deposit ratio variables had no significant effect on the Firm Value of banking companies. Keywords: capital adequacy ratio, non performing loan, loan to deposit ratio, dan firm value
PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM BERBASIS APLIKASI MICROSOFT EXCEL PADA CV. VISUAL MULTIMEDIA Andreas Randy Wangarry; Raymond F. Rombot; Fanesa I. M. Syaefudin; Belthasar T. Siahaan
Journal of Information System, Applied, Management, Accounting and Research Vol 7 No 4 (2023): JISAMAR (November 2023)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i4.1204

Abstract

MSMEs in Manado City are still lacking in implementing SAK EMKM when preparing Financial Reports. This is due to a lack of understanding of the importance of making financial reports based on SAK. In addition to making it easier to read financial reports, it can also increase the transparency, effectiveness and efficiency of the financial reports that are made. One of the MSMEs that has not implemented financial reports based on this SAK is CV Visual Multimedia. This study aims to prepare financial reports based on SAK EMKM in CV. Visual Multimedia in Manado City. By conducting this research, it is hoped that it can provide useful information for MSMEs, the government, and financial institutions in increasing the effectiveness of SAK ETAP implementation for MSMEs, especially CV. Visual Multimedia in the management of Financial Statements refers to the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). And also through this research can provide useful recommendations for the government, financial institutions, and MSMEs themselves in increasing the application of SAK ETAP in this city. This type of research in this study used qualitative research using the case study method. Data collection methods used are interviews, observation, documentation. Based on the results of the analysis it can be concluded that CV. During its establishment, Visual Multimedia has not implemented SAK EMKM in its accounting process. Accounting reporting is still done manually, namely recording on the book by the admin and then reporting it to the owner. These financial reports based on SAK EMKM based on Microsoft Excel will make it easier for admins to record transactions and generate financial reports. It also makes it easier for the owner to assess the performance of the business entity. Keywords: UMKM, Financial Statements, SAK EMKM, Microsoft Excel
Pengaruh NPL, NIM, dan CAR terhadap Profitabilitas Perusahaan Perbankan Go Public (Studi Kasus pada Periode Covid-19 dan Setelahnya) Andreas Randy Wangarry; Fanesa I. M. Syaefudin; Joseph N. Tangon; Riski W. Prakoso
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2359

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in state-owned banks listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability, as measured by ROA, is an important indicator in assessing a bank’s ability to generate profit from its total assets. Internal factors such as credit quality, the ability to generate net interest income, and capital adequacy are considered to influence banking profitability. This research employed a quantitative method with an associative approach. The population in this study consisted of all state-owned banks listed on the Indonesia Stock Exchange, with a sample of four state-owned banks, namely Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Mandiri, and Bank Tabungan Negara (BTN), selected using purposive sampling technique. The data used were secondary data in the form of annual financial statements for the 2020–2024 period obtained from each company’s annual reports. Data analysis techniques used multiple linear regression analysis with the assistance of SPSS software, including descriptive statistical analysis, classical assumption tests, t-test, and F-test. The results showed that partially, NPL has a negative and significant effect on ROA, NIM has a positive and significant effect on ROA, and CAR has a positive and significant effect on ROA. Simultaneously, NPL, NIM, and CAR have a significant effect on ROA in state-owned banks during the 2020–2024 period. Based on the research findings, state-owned banks are expected to maintain credit quality, improve net interest income, and preserve adequate capital levels in order to optimize company profitability.
Co-Authors Antonius Tandi Fanesa I. M. Syaefudin Fanesa I. M. Syaefudin Fanesa Isalia Minanda Syaefudin Joseph N. Tangon Maykel Tampenawas4 Raymond F Rombot Raymond F. Rombot Riski W. Prakoso Siti Aisyah Nasution Trito, Belthasar Siahaan