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All Journal Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Kompetitif The International Journal of Accounting and Business Society Prosiding Seminar Nasional Darmajaya Jurnal Ilmiah Ekonomi Global Masa Kini Forum Bisnis dan Kewirausahaan Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Journal of Mandalika Literature Southeast Asia Journal of Graduate of Islamic Business and Economics IJMA
Rosalina Pebrica Mayasari
Universitas Tridinanti
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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ANALISIS TINGKAT KESEHATAN BANK UMUM MENGGUNAKAN METODE RGEC Mayasari, Rosalina Febrica; Aryani, Dwi Septa; Andriyani, Ima
Prosiding Seminar Nasional Darmajaya Vol 1 (2017): SEMNAS IIB DARMAJAYA
Publisher : Prosiding Seminar Nasional Darmajaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisis tingkat kesehatan bank-bank umum di Indonesia dengan menggunakan metode Risk Profile, Good Corporate Governance, Earnings dan Capital (RGEC). Metode pengumpulan data dilakukan dengan metode dokumentasi.Metode analisis data menggunakan metode RGEC yang dibedakan berdasarkan faktor Risk Profile menggunakan analisis risiko kredit, yaitu Non Performing Loan (NPL); faktor GCG menggunakan kriteria predikat komposit GCG bank; faktor Earnings menggunakan Net Interest Margin (NIM) dan faktor Capital menggunakan Capital Adequacy Ratio (CAR). Hasil penelitian bank –bank umum di Indonesia tahun 2012–2016 menunjukkan bahwa (1) analisis risk profile menunjukkan bank umum termasuk kategori sehat, yaitu antara 2,06-3,52; (2) analisis GCG menunjukkan bahwa bank umum mendapat predikat cukup baik berada pada rentang 2.5≤ nilai komposit <3,); (3) analisis earnings dengan menggunakan NIM menunjukkan bahwa bank umum termasuk kategori baik dan (4) analisis capital denganmenggunakan CAR menunjukkan bahwa rasio dua kali lebih besar dari ketentuan CAR yang ditetapkan artinya, bank umum termasuk kategori sehat. Metode RGEC memiliki dua rasio yang berbeda dengan metode tingkat kesehatan sebelumnya (CAMELs), yaitu risk profile dan GCG membuat bank wajib self assessment, sehingga penerapan penilaian berdasarkan nilai komposit menjadikan bank harus memiliki kinerja baik dengan proses yang ada.Kata Kunci: Tingkat Kesehatan Bank; Metode RGEC; Risk Profile; Good Corporate Governance; Earnings; Capital
Soundness Rating of Commercial Banks Before and After Implementation of RGEC Method in Indonesia Andriyani, Ima; Mayasari, Rosalina Pebrica; Aryani, Dwi Septa
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.59 KB) | DOI: 10.26905/jkdp.v22i1.1549

Abstract

This research aims to analyze the differences in the soundness of commercial banks before and after the implementation of the Risk Profile, Good Corporate Governance, Earning, Capital (RGEC) method in Indonesia. The unit of the analysis was a commercial bank with a purposive sampling method of 10 banks. The study period was 2008-2016. Data analysis technique was using comparative test with the different test of t-test for the related sample. Hypothesis testing with paired sample t-test and data processing with SPSS 24. The research findings showed that the research model based on the F test is fit so that the model formed can be used to test the difference of soundness level of commercial banks. Referring to each RGEC variable, it was found that the risk profile proxy with a Non-performing loan (NPL) and earning with proxy Net Interest Margin (NIM) not significant before and after RGEC implementation while Good Corporate Governance(GCG) and Capital Adequacy Ratio (CAR) have significant difference before and after the implementation of RGEC. This study for GCG testing still used self-assessment which can be seen from the score of each bank directly.JEL Classification: G21; G34DOI: https://doi.org/10.26905/jkdp.v22i1.1549
PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN JUMLAH SPT TERLAPOR TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA PALEMBANG ILIR BARAT Rosalina Pebrica Mayasari
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.993 KB) | DOI: 10.36982/jiegmk.v6i2.63

Abstract

The research objective is to understand the influence of the Number of Taxpayer and the Number of Annual Tax Return on the Quantity of Personal Income Tax. Research type is explanatory research with quantitative approach. Secondary data are used, the data collection technique is documentation, analysis method by using multiple linear regression. The population in this research is Quantity of Personal Income Tax period 2005-2014. The Result of research indicated that the Number of Taxpayer, and the Number of Annual Tax Return have significant effect simultaneously on the Quantity of Personal Income Tax. Partially, the number of taxpayer and the Number of Annual Tax Return has no significant influence on the Quantity of Personal Income Tax.
PENGARUH AKUNTABILITAS PUBLIK, PARTISIPASI MASYARAKAT, TRANSPARANSI KEBIJAKAN PUBLIK DAN PRINSIP VALUE FOR MONEY TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) Rosalina P Mayasari
JURNAL KOMPETITIF Vol 1, No 1: Edisi Juli-Desember 2012
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v1i1.74

Abstract

This research examines the effect of public accountability, public participation, public policy transparency and value for money principles on local finance (APBD). Sample of research using purposive sampling was a member of the board of the Commission for Economic and Financial (Commission III) and a member of Budget Council of DPRD Sumatera Selatan Province. The research proved that according to simultaneous public accountability, public participation, public policy transparency and value for money principles have had effects on local finance (APBD). In partial known that only public accountability and value for money principle influenced on local finance (APBD). While, public participation and transparency of public did not affect on local finance (APBD).                                 Keywords: Public Accountability, Public Participation, Public Policy Transparency, Value for Money Principles, Local Finance (APBD)
PENGARUH PEMBERIAN KREDIT TERHADAP TINGKAT PENDAPATAN USAHA KECIL DAN MENENGAH (UKM) (STUDI KASUS PADA PT. BANK MANDIRI (PERSERO) Tbk.) Rosalina Febrica Mayasari
JURNAL KOMPETITIF Vol 3, No 2: Edisi Juli-Desember 2014
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v3i2.98

Abstract

The objective of this research is to know the role of the People’s Business Credit for development of UKM in Palembang (Case Study of Bank Mandiri). The role is measured from income earned UKM enterpreneurs after getting help from People’s Business Credit of Bank Mandiri. The results showed that a significant capital for revenue growth of UKM in Palembang. Thus Ha is accepted, it means capital significant or significant impact on earnings UKM entrepreneurs at 95% confidence level.  Key words: Capital, Loan and Micro, Small and Medium Enterprises (UKM)
PENGARUH RASIO AKTIVITAS, RASIO PROFITABILITAS, DAN RASIO PASAR TERHADAP RETURN SAHAM PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA Rosalina Pebrica Mayasari; Rika Anggraini
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 14, No 1 (2016): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.954 KB) | DOI: 10.29259/jmbs.v14i1.8846

Abstract

This research performed in order to test the influence of activity ratio, profitability ratio and market ratio toward the stock return of sub-sector telecommunication companies that listed in Indonesia Stock Exchange for period 2011-2015. The sampling technique used in the research is purposive sampling with criteria as (1) listed in Indonesia Stock Exchange in 2011-2015. (2) always seem annual financial report over period 2011-2015). The sample of this research is six companies for five periods. Data analysis with multiple regressions with the ordinary least square (OLS) method. Hypotheses test used t-statistic and f-statistic at level significance 5%. The result of this research show Total Aset Turnover, Price Book Value, Price Earning Ratio have a significant effect on stock return. Besides, Working Capital Turnover, Return on asset and Return on Equity don’t have significant effect toward a stock return. Result of this research indicates that activity ratio, profitability ratio, and market ratio simultaneously have significant effect toward a stock return.
PENGARUH BIAYA DISTRIBUSI TERHADAP PENJUALAN DENGAN MEDIASI BIAYA PROMOSI PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Perdana, Aprin; Mayasari, Rosalina Pebrica; Arifin, Firmansyah
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(2).311-324

Abstract

This study aims to analyse the effect of distribution costs on sales by mediating promotional costs. The population of this study is 14 automotive companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Research samples were taken using purposive sampling techniques so that as many as 8 companies were obtained. The type of data used in this study is secondary data obtained from financial statements and annual reports. The analysis technique used in this study used multiple linear regression analysis and Sobel test with the help of SPSS version 26. The results showed that 1) Distribution Costs have a significant effect on sales; 2) Promotional costs affect sales; 3) Distribution Costs affect Promotional Costs; and 4) Promotional Costs Mediate the Effect of Distribution Costs on Sales. 
PENGARUH RETURN ON EQUITY (ROE) DAN QUICK RATIO (QR) TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUB SEKTOR MAKANAN & MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Eliza, Apria; Mikial, Mikial; Mayasari, Rosalina Pebrica
Forum Bisnis Kewirausahaan Vol 14 No 1 (2024): Forum Bisnis Dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v14i1.7903

Abstract

Abstract: This research aims to determine and prove the effect of Return On Equity (ROE) and Quick Ratio (QR) on company Value with Dividend policy as an intervening variable, both directly and indirectly. The population in this research is food and beverage sub-sector companies listed on the IDX for the 2018-2022 period. The sampling in this research was carried out using a purposive sampling method, namely determining the sample based on certain consideRations. Based on predetermined criteria, 12 companies were obtained as samples for this research with an observation period of 5 years. The data analysis technique used in this research is a quantitative analysis technique with multiple linear regression tests and Sobel tests using the eviews program. The results of this research show that (1) the Return On Equity (ROE) variable influences Dividend Policy (2) The Quick Ratio (QR) variable influences Dividend Policy. (3) The Return On Equity (ROE) variable influences company Value. (4) The Quick Ratio (QR) variable influences company Value. (5) Dividend Policy Variables influence Company Value. (6) The Return On Equity (ROE) variable influences company Value through Dividend policy. (7) The Quick Ratio (QR) variable influences company Value through Dividend policy. The results of the coefficient of determination test (R2 test) obtained an R-squared Value of 0.84907 or 84.90%. Keywords: Return On Equity (ROE), Quick Ratio (QR), Dividend Policy, Company Value
ANALISIS DAMPAK BOIKOT PRODUK TERAFILIASI ISRAEL PADA PERUSAHAN YANG LISTING DI BEI Terzaghi, Muhammad Titan; Mayasari, Rosalina Pebrica
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.225

Abstract

Penelitian ini mengkaji dampak dari boikot oleh masyarakat yang disertai Fatwa Majelis Ulama Indonesia (MUI) No. 83 Tahun 2023 yang menyerukan untuk menghindari transaksi dan penggunaan produk yang terafiliasi dengan Israel terhadap pergerakan harga saham perusahaan yang terkena dampak boikot. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan menganalisis data sekunder trend pergerakan harga saham yang pembahasannya didukung dengan data penjualan dan laba perusahaan dari sampel empat perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), yaitu PT Fast Food Indonesia, Tbk (FAST), PT Sarimelati Kencana, Tbk (PZZA), PT MAP Boga Adiperkasa, Tbk (MAPB), dan PT Unilever Indonesia, Tbk (UNVR). Hasil penelitian menunjukkan bahwa trend pergerakan harga saham keempat perusahaan tersebut mengalami penurunan yang lebih tajam pasca seruan boikot dan terbitnya fatwa MUI tersebut. Seruan boikot melalui media sosial mempunyai peranan besar dalam mendorong tindakan kolektif masyarakat yang mempengaruhi reputasi perusahaan, merubah perilaku konsumsi konsumen sehingga kinerja perusahaan terganggu, kemudian sinyal ini berpotensi menggerakan investor yang ditandai dengan turunnya harga saham.
Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective Mayasari, Rosalina Pebrica; Triyuwono, Iwan; Purwanti, Lilik; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2023.31.1.703

Abstract

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology built is an Islamic integrative methodology that integrates mashallah elements from the extended maqashid sharia. Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia: spiritual, physical and non-physical, intellectual, social, and financial. Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions. Originality/value—The concept of multidimensional governance is built from an intact reality. Multidimensional governance includes material, religious, Aaliyah, Kamiya, and messiah elements, as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material matters in addition to the aims and objectives of the world and hereafter. Paper type — case study
Co-Authors Andriyani, Ima Angga Atmawardhana Apriyani Arifin, Firmansyah Aryani, Dwi Septa Aryani, Dwi Septa Citra Indah Merina Eliza, Apria Farah Raudha Fitrinia IMA ANDRIYANI, IMA Iwan Triyuwono Lilik Purwanti Merry Agustina Mikial, Mikial Monetaria, Esti Noviantoro, Djatmiko Perdana, Aprin Rika Anggraini Sari Sakarina Siti Nurhayati Nafsiah Terzaghi, Muhammad Titan Wuryan Andayani