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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Ekonomi, Manajemen, Akuntansi
Gurhanawan Gurhanawan
Universitas Bina Sarana Informatika
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Analisis Kinerja Keuangan Dengan Menggunakan Metode EVA dan MVA Pada PT Bank Syariah Indonesia Tbk Gurhanawan Gurhanawan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4362

Abstract

Good financial performance will help management achieve company goals. The aim of this research is to examine the financial performance of Bank Syariah Indonesia after the merger, namely the period 2021 - 2023. This research is quantitative descriptive research, using EVA and MVA analysis. The results of this research show that the financial performance value using EVA and MVA is always positive, this means that the financial performance of PT. Bank Syariah Indonesia is good in terms of economic growth and market development.
Pengaruh Pendapatan Iuran dan Beban Jaminan terhadap Kondisi Keuangan BPJS Kesehatan Periode 2024 – 2025 Maria Icinita Lusi; Gurhanawan Gurhanawan
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 5 (2026): september
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i5.12588

Abstract

Financial health is a crucial aspect in ensuring the sustainability of an organization, particularly BPJS Kesehatan as the administrator of the National Health Insurance program. BPJS Kesehatan’s financial condition is influenced by its ability to manage premium revenue and insurance costs in a balanced manner. This study aims to analyze the impact of Premium Revenue and Insurance Costs on the Financial Condition of BPJS Kesehatan for the 2024–2025 period, both partially and simultaneously. The study employs a quantitative approach with an associative research design. The data consist of 24 monthly financial reports from BPJS Kesehatan for the 2024–2025 period, obtained through documentation from official BPJS Kesehatan sources. The sampling technique used is saturation sampling. Data analysis was conducted using multiple linear regression with classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results indicate that premium revenue has a positive and significant effect, while benefit expenses have a negative and significant effect on financial condition. Simultaneously, both variables have a significant effect, explaining 99.5% of the variation in financial condition. Thus, optimizing premium revenue and controlling benefit expenses are necessary to maintain the financial stability of BPJS Kesehatan.
Analisis Ketahanan Keuangan Koperasi Simpan Pinjam di Era Ketidakpastian Ekonomi Global : Studi Kasus pada CU. Sarana Bina Insani Anastasia Theresia Lito; Shalsa Arlis Febiola; Hesti Karno Fitriyaningsih; Inneke Shelly K.P; Gurhanawan Gurhanawan
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7481

Abstract

This study aims to analyze the financial resilience of the CU Sarana Bina Insani Savings and Loan Cooperative in responding to global economic uncertainty through financial ratio analysis and to identify the strategies implemented to maintain its financial stability. The research employed a mixed-methods approach by integrating quantitative and qualitative methods. The quantitative analysis examined liquidity, solvency, and profitability ratios using the cooperative's financial statements for the 2024–2025 period, while the qualitative approach involved interviews, observations, and documentation with the operational manager and administrative staff. The findings indicate a decline in the cooperative's overall financial performance. The Current Ratio decreased from 175.47% to 161.84%, the Cash Ratio declined from 16.11% to 9.56%, the Debt-to-Asset Ratio increased from 56.99% to 61.79%, the Debt-to-Equity Ratio rose from 132.49% to 161.67%, the Return on Equity decreased from 3.45% to 2.85%, and the Return on Assets declined from 1.48% to 1.09%. These changes were primarily influenced by declining members' repayment capacity, reduced business activities, inflationary pressures, and the broader impact of global economic uncertainty. Despite these challenges, the cooperative has maintained its financial resilience through strategies such as strengthening membership, improving cooperative education, optimizing credit management, establishing reserve funds, and implementing long-term strategic planning. The study concludes that strengthening financial management and capital structure is essential for improving the cooperative's financial resilience and ensuring long-term sustainability amid global economic uncertainty.
Co-Authors Anastasia Theresia Lito Hesti Karno Fitriyaningsih Inneke Shelly K.P Maria Icinita Lusi Shalsa Arlis Febiola