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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JPNM : Jurnal Pustaka Nusantara Multidisiplin
Ira Phajar Lestari
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH PENERAPAN PSAK 73 TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN SUB SEKTOR JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019 DAN 2020 Ira Phajar Lestari; Indah Lestari; Bertilia Lina Kusrina; Sri Sapto Darmawati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1300.906 KB) | DOI: 10.31955/mea.v6i3.2616

Abstract

Leasing merupakan salah satu alternatif pembiayaan bagi perusahaan untuk menghemat modalnya. Pada 1 Januari 2020, diterbitkan PSAK 73 yang menggantikan PSAK 30 karena tidak memberikan gambaran kondisi perusahaan yang sebenarnya, terutama aset dan liabilitas. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan PSAK 73 terhadap kinerja keuangan perusahaan. Sampel yang digunakan dalam penelitian ini adalah 4 BUMN subsektor jasa konstruksi yang terdaftar di BEI periode 2019 dan 2020. Analisis yang digunakan adalah analisis deskriptif dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan tahunan perusahaan yang bersumber dari website www.idx.co.id. Hasil penelitian ini menunjukkan bahwa penerapan PSAK 73 pada pengakuan aset hasil pakai dan liabilitas sewa tidak berpengaruh terhadap penurunan laba akibat pandemi Covid-19. Penerapan PSAK 73 menunjukkan rasio DAR dan rasio DER mengalami peningkatan, sedangkan rasio ROA dan rasio ROE mengalami penurunan yang menandakan kinerja perusahaan kurang baik.
Potensi Financial Distress dengan Metode Grover pada Bank Digital yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Ristha Indriani Sukma; Ira Phajar Lestari
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 3 (2025): October : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i3.757

Abstract

Digital transformation in Indonesia's banking sector has become an important part of people's lives, especially since the COVID-19 pandemic. Conventional banks, through super apps, have targeted market segments that have been dominated by digital banks, creating direct competition in the digital services arena. Financial instability and intense competition experienced by digital banks increase the risk of financial distress. This study aims to identify and analyze the potential for financial distress in digital banks listed on the IDX during the 2020-2024 period based on the Grover method. The object of this study is financial distress using the Grover method in digital banks. The type of data used is quantitative in the form of financial reports for the 2020-2024 period, and the data source is secondary, obtained by accessing the IDX website and each company. The data collection procedures used are documentation and the Grover method analysis technique. The results and discussion show that PT Bank Amar Indonesia Tbk is in a healthy condition, except in 2021 when it experienced a grey area. PT Bank Jago Tbk was in a healthy condition from 2020 to 2023, but in 2024 it declined to the grey area category. PT Bank Neo Commerce Tbk was in the healthy category in 2020 and in the grey area for three consecutive years, namely 2021 to 2023, but managed to return to the healthy category in 2024.
Co-Authors Bertilia Lina Kusrina Indah Lestari Ristha Indriani Sukma Sri Sapto Darmawati