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ANALISA KINERJA KEUANGAN SEBELUM DAN SESUDAH STOCK SPLIT PADA PT. BANK CENTRAL ASIA Daris Purba; Asih Purwana Sari; V. Ade Arianto CP; Suratman Suratman; Rina Rina
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.785

Abstract

The stock split by PT Bank Central Asia in October 2021 is expected to improve the company's financial performance. However, the sample shows that the RoA a year before and the year after the stock split does not show significant difference. Previous research has shown that stock splits do not necessarily affect financial performance. This study seeks to determine differences in financial performance at PT Bank Central Asia between before and after the stock split. The hypothesis of this study is that there are differences in the performance of the corporation before and after the stock split. This study used quantitative methods with 8 samples before the stock split and 8 samples after the stock split. The hypothesis testing used is paired t-tests. The conclusion of this study shows that the stock split done by PT Bank Central Asia in October 2021 made a significant difference to the company's financial performance afterwards.
The Effect Of Managerial Ownership And Institutional Ownership On Financial Performance of LQ 45 Companies Listed On The Indonesia Stock Exchange (IDX) Jusman Kasih Abdi Lase; Rina Rina; Afrinanda Afrinanda
Oikonomia : Journal of Management Economics and Accounting Vol. 2 No. 4 (2025): Oikonomia-August
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v2i4.385

Abstract

The purpose of this study is to determine how managerial ownership and institutional ownership partially and simultaneously affect the financial performance of companies listed in the LQ 45 on the Indonesia Stock Exchange (IDX) in 2019-2023. The approach used in this study is an associative approach, and the analysis technique used is quantitative data. The population in this study is all companies listed in the LQ 45 on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in determining the sample is a purposive sampling method using certain criteria. With the purposive sampling method, the sample used is 10 companies out of 45 companies over the 5 years of the study, so the data used is 50 samples. From the results of this study, managerial ownership partially does not affect financial performance with the test results being the calculated t value (0.339) < t table (2.01174) and a significant value of 0.691> 0.05, while institutional ownership affects financial performance with the test results being the calculated t value (-2.793)> t table (2.01174) and a significant value of 0.008 <0.05. Simultaneously, managerial ownership and institutional ownership affect financial performance with the test results being the calculated f value (5.127)> f table (3.20) and a significant value of 0.010 <0.05.
Pengabdian Masyarakat Melalui Program Batam Bersih pada Hari Buruh Internasional Ary Prasetyo; Saiful Badri Sofyan; Marga Suryasastra; Dony Kurniawan; Dedi Iswandi; Heri Kiswanto; Suratman Suratman; Merline Julianti; Rina Rina; Afrinanda Afrinanda
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.1265

Abstract

Program Batam Bersih dilaksanakan sebagai kegiatan pengabdian kepada masyarakat dalam rangka memperingati Hari Buruh Internasional (May Day). Kegiatan ini bertujuan membangun kepedulian masyarakat terhadap kebersihan lingkungan melalui edukasi dan aksi sosial yang melibatkan pekerja, pemerintah, aparat, perguruan tinggi, dan masyarakat. Metode pelaksanaan menggunakan pendekatan partisipatif dengan tiga tahap, yaitu persiapan, pelaksanaan, dan evaluasi. Persiapan mencakup koordinasi lintas pihak, penentuan lokasi, pembagian tugas, serta penyediaan sarana kebersihan dan pengangkutan. Pelaksanaan diawali sosialisasi singkat mengenai kebersihan dan pengelolaan sampah, kemudian dilanjutkan dengan aksi gotong royong dan pengumpulan sampah pada sejumlah lokasi di Kota Batam. Evaluasi dilakukan melalui observasi, dokumentasi, dan tanggapan peserta terhadap kondisi sebelum dan sesudah kegiatan. Kegiatan berhasil mengumpulkan kurang lebih 60 ton sampah dan memperoleh partisipasi yang sangat tinggi. Kolaborasi lintas sektor berlangsung baik dan masyarakat memberikan respons positif. Hasil tersebut menunjukkan bahwa kegiatan lingkungan berbasis partisipasi dapat menjadi sarana penguatan kepedulian sosial sekaligus memperluas kontribusi organisasi pekerja terhadap persoalan lingkungan. Keberlanjutan program melalui kegiatan rutin, edukasi, komunitas peduli lingkungan, dan penguatan fasilitas pengelolaan sampah diperlukan agar dampaknya tidak berhenti pada satu momentum kegiatan.