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<![CDATA[Analisis Kesehatan Keuangan PT Pembangunan Jaya Ancol Tbk Menggunakan Model Analisis Altman Z-Score ]]>
<![CDATA[Datih Intansari]]>;
<![CDATA[Fajariani Kristanti]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Imanuel Madea Sakti]]>
<![CDATA[ Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 13, No 2: Oktober 2020 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/pamator.v13i2.8083
<![CDATA[Penelitian ini bertujuan untuk menilai kesehatan keuangan PT Pembangunan Jaya Ancol Tbk. yang bergerak di industri pariwisata. Penelitian ini menggunakan data keuangan PT Pembangunan Jaya Ancol Tbk selama triwulan I tahun 2018 sampai triwulan I tahun 2020. Hasil keseluruhan menunjukkan bahwa kesehatan perusahaan yang diukur dengan nilai Z-Score berfluktuatif. Secara khusus, pada triwulan III 2019 (sebelum pandemi Covid-19), hasil menunjukkan perusahaan dalam kategori sehat, sedangkan pada triwulan I 2020 (selama pandemi Covid-19), hasil menunjukkan bahwa perusahaan dalam kategori tidak sehat. Berdasarkan hasil penelitian nampak bahwa pandemi Covid-19 berdampak negatif terhadap kesehatan perusahaan yang bergerak dalam industri pariwisata. Dengan demikian, manajemen perlu melakukan berbagai upaya untuk memulihkan kesehatan perusahaan.]]>
<![CDATA[Analisis Kesehatan Keuangan PT Pembangunan Jaya Ancol Tbk Menggunakan Model Analisis Altman Z-Score ]]>
<![CDATA[Datih Intansari]]>;
<![CDATA[Fajariani Kristanti]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Imanuel Madea Sakti]]>
<![CDATA[ Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 13, No 2: Oktober 2020 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/pamator.v13i2.8083
<![CDATA[Penelitian ini bertujuan untuk menilai kesehatan keuangan PT Pembangunan Jaya Ancol Tbk. yang bergerak di industri pariwisata. Penelitian ini menggunakan data keuangan PT Pembangunan Jaya Ancol Tbk selama triwulan I tahun 2018 sampai triwulan I tahun 2020. Hasil keseluruhan menunjukkan bahwa kesehatan perusahaan yang diukur dengan nilai Z-Score berfluktuatif. Secara khusus, pada triwulan III 2019 (sebelum pandemi Covid-19), hasil menunjukkan perusahaan dalam kategori sehat, sedangkan pada triwulan I 2020 (selama pandemi Covid-19), hasil menunjukkan bahwa perusahaan dalam kategori tidak sehat. Berdasarkan hasil penelitian nampak bahwa pandemi Covid-19 berdampak negatif terhadap kesehatan perusahaan yang bergerak dalam industri pariwisata. Dengan demikian, manajemen perlu melakukan berbagai upaya untuk memulihkan kesehatan perusahaan.]]>
<![CDATA[Aplikasi Risk Based Capital dan Rasio Keuangan dalam Penilaian Tingkat Kesehatan PT Asuransi Jiwasraya (Studi Kasus pada Periode Sebelum Kebangkrutan) ]]>
<![CDATA[Dharamega Carissa Henrita]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>
<![CDATA[ Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 13, No 1: April 2020 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/pamator.v13i1.6975
<![CDATA[Penelitian ini memiliki tujuan, yaitu untuk mengukur kesehatan keuangan perusahaan asuransi PT Asuransi Jiwasraya melalui Risk Based Capital dan Rasio keuangan ditengah maraknya kasus yang dihadapi. Tiga rasio keuangan yang digunakan berdasarkan Pernyataan Standar Akuntansi Keuangan (PSAK) Nomor 28 tentang Akuntansi Asuransi Kerugian. Metode Risk Based Capital yang digunakan berdasarkan peraturan yang ditetapkan pemerintah. Jenis penelitian ini termasuk dalam penelitian deskriptif dengan menggunakan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini yaitu data sekunder didapat dari laporan keuangan perusahaan asuransi PT Asuransi Jiwasraya. Teknik pengumpulan data yang dilakukan adalah dengan mengambil dari laporan keuangan PT Asuransi Jiwasraya periode tahun 2008 – 2017 atau masa – masa sebelum terjadinya kabangkrutan. Hasil keseluruhan dari penelitian ini menunjukan bahwa kesehatan PT Asuransi Jiwasraya pada tahun 2008 hingga 2017 sudah cukup baik hasil Risk Based Capitalnya cenderung memenuhi standar, beberapa rasio keuangan perusahaan mengalami beberapa penyimpangan dimana presentasenya mendekati batas normal dan tidak stabil pada waktu - waktu tertentu.]]>
<![CDATA[Struktur modal, profitabilitas, dan nilai perusahaan: Efek moderasi Good Corporate Governance ]]>
<![CDATA[Afi Virna Noviani]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Robiyanto Robiyanto]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v22i2.2601
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh struktur modal dan profitabilitas terhadap nilai perusahaan dengan Good Corporate Governance (GCG) sebagai variabel moderasinya. Penelitian ini menggunakan data laporan keuangan tahunan yang diperoleh dari 27 perusahan yang tercatat dalam Indeks Bisnis 27 periode 2014-2016. Teknik pengumpulan data menggunakan metoda purpose sampling dengan sampel penelitian 23 perusahaan. Analisis dalam penelitian ini menggunakan program STATA 11. Hasil penelitian menunjukkan bahwa struktur modal secara signifikan tidak berpengaruh terhadap nilai perusahaan dengan Good Corporate Governance sebagai variabel moderasi, sedangkan profitabilitas secara signifikan berpengaruh terhadap nilai perusahaan dengan GCG sebagai variabel moderasinya.]]>
<![CDATA[THE EFFECTIVENESS OF DCD AND FORWARD CONTRACT IN MANAGING FOREIGN EXCHANGE RISK ]]>
<![CDATA[Apriani Dokas Rambu Atahau]]>;
<![CDATA[Surya Wibowo]]>
<![CDATA[ Journal of Management and Business Vol 7, No 2 (2008): SEPTEMBER 2008 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v7i2.126
<![CDATA[Globalization has increase the nature of competition among firms, mainly firms engaged in international trading by the increasing volatility of exchange rates. The existence of the unavoidable foreign exchange risk has brought the development of various kinds of foreign exchange risk management tools; include hybrid securities such as Dual Currency Deposit (DCD) introduced by Development Bank of Singapore. This paper tries to elaborate the effectiveness of DCD innovative instruments in minimizing foreign exchange risks compare to traditional forward contract. The analysis tool being used is option theory applied to data of an innovative product. The results showed that prediction of future spot rate plays a vital role in deciding instruments choose to manage foreign exchange risk. Hence, it is desirable to predict the direction and magnitude of future spot rate in order to optimize the effectiveness of both instruments.]]>
<![CDATA[THE EFFECT OF BOARD DIVERSITY ON FINANCIAL PERFORMANCE OF EMPLOYER’S PENSION FUND ]]>
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Supatmi .]]>
<![CDATA[ Journal of Management and Business Vol 10, No 2 (2011): SEPTEMBER 2011 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v10i2.195
<![CDATA[Good corporate governance as a concept gains wide public attention especially after the 19971998 financial crises. The falls of many financial institutions is believed related to the absence of good corporate governance. As one of financial institutions which mainly serve for providing future benefits after retirement, Indonesian employer’s pension fund also required to implement good pension fund governance through a regulation from Flead of BAPEPAM-LK Number Kep-136/BL/2006 about the Guidelines of Pension Fund Governance. The implementation of this regulation will give impacts on the board diversity since the board will be the front line in implementing good pension fund governance.The objective of this research is to examine the effect of board diversity to financial performance of Indonesian employer’s pension fund. In this research, board diversity is measured by three variables, i.e. gender, education background and duality. Financial Performance is measured by Return on Investment, Return on Assets and Fund Sufficiency Ratio. Research sample consists of ten employer’s pension fund as members of Indonesian Christian Pension Fund Association who conduct defined benefit program, which possesses complete data from 2006-2009 Association’s Directory. Analysis is done with multiple regressions by controlling pension fund basis, board size and pension fund size. The result finds that board diversity impact employer’s pension fund financial performance. It implies the need to consider board heterogeneity in the election of board member to optimize employer’s fund financial performance.]]>
<![CDATA[Aplikasi Capital Asset Pricing Model dalam Evaluasi Kelayakan Investasi Daerah ]]>
<![CDATA[Harijono Harijono]]>;
<![CDATA[Ari Budi Kristanto]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>
<![CDATA[ Perspektif Akuntansi Vol 4 No 1 (2021) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v4i1.p1-12
<![CDATA[Otonomi daerah mendorong pemerintah daerah untuk berinvestasi sebagai salah satu sarana meningkatkan pertumbuhan ekonomi daerah. Dalam rangka mengevaluasi keputusan investasi daerah perlu dilakukan analisis penganggaran modal. Capital Asset Pricing Model adalah metode perhitungan biaya modal dalam analisis investasi yang digunakan secara luas di dunia usaha. Penelitian ini bertujuan mengkaji aplikasi CAPM dalam keputusan investasi daerah. Dengan menggunakan data sekunder dari laporan keuangan dan laporan auditor hipotetis selama periode 2012-2017, hasil penelitian menunjukkan bahwa CAPM dapat digunakan dalam pengambilan keputusan inevstasi daerah. Dengan demikian, analisis kelayakan investasi pemerintah daerah dapat menggunakan CAPM karena CAPM sebagai alat evaluasi akan memberikan obyektifitas penliaian yang diperlukan agar keputusan investasi yang diambil menjadi tepat.]]>
<![CDATA[ANALISIS PORTOFOLIO KREDIT, RISIKO, DAN RETURN BANK UMUM KONVENSIONAL ]]>
<![CDATA[Yosua Sopater Siregar]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Imanuel Madea Sakti]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 1 (2022): Jurnal Manajemen ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jm.v19i1.2334
<![CDATA[This study aims to determine the credit portfolio strategy (focus or diversification strategy) based on the economic sector in conventional commercial banks grouped by business activity (BUKU) in the period January 2016 - December 2018 and analyze the effect of credit portfolio concentration and credit risk on rates of return. This study uses secondary data obtained from Indonesian Banking Statistics at the Financial Services Authority (OJK). This study used 4 samples, namely BUKU 1, BUKU 2, BUKU 3, BUKU 4. The results showed that the concentration of the credit portfolio had a positive effect on credit risk, while credit risk had a negative effect on return. In addition, the mediating role of the credit risk variable is not proven to affect the effect of the credit portfolio and credit risk. These results suggest that the credit portfolio concentration strategy in certain sector can increase credit risk so that it tends to reduce the rate of return. Thus, banks need to diversify their credit portfolios to minimize credit risk.]]>
<![CDATA[ANALISIS PORTOFOLIO KREDIT, RISIKO, DAN RETURN BANK UMUM KONVENSIONAL ]]>
<![CDATA[Yosua Sopater Siregar]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Imanuel Madea Sakti]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 1 (2022): Jurnal Manajemen ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jm.v19i1.2334
<![CDATA[This study aims to determine the credit portfolio strategy (focus or diversification strategy) based on the economic sector in conventional commercial banks grouped by business activity (BUKU) in the period January 2016 - December 2018 and analyze the effect of credit portfolio concentration and credit risk on rates of return. This study uses secondary data obtained from Indonesian Banking Statistics at the Financial Services Authority (OJK). This study used 4 samples, namely BUKU 1, BUKU 2, BUKU 3, BUKU 4. The results showed that the concentration of the credit portfolio had a positive effect on credit risk, while credit risk had a negative effect on return. In addition, the mediating role of the credit risk variable is not proven to affect the effect of the credit portfolio and credit risk. These results suggest that the credit portfolio concentration strategy in certain sector can increase credit risk so that it tends to reduce the rate of return. Thus, banks need to diversify their credit portfolios to minimize credit risk.]]>
<![CDATA[ANALISIS PORTOFOLIO KREDIT, RISIKO, DAN RETURN BANK UMUM KONVENSIONAL ]]>
<![CDATA[Yosua Sopater Siregar]]>;
<![CDATA[Apriani Dorkas Rambu Atahau]]>;
<![CDATA[Imanuel Madea Sakti]]>
<![CDATA[ Jurnal Manajemen Vol 19 No 1 (2022): Jurnal Manajemen ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jm.v19i1.2334
<![CDATA[This study aims to determine the credit portfolio strategy (focus or diversification strategy) based on the economic sector in conventional commercial banks grouped by business activity (BUKU) in the period January 2016 - December 2018 and analyze the effect of credit portfolio concentration and credit risk on rates of return. This study uses secondary data obtained from Indonesian Banking Statistics at the Financial Services Authority (OJK). This study used 4 samples, namely BUKU 1, BUKU 2, BUKU 3, BUKU 4. The results showed that the concentration of the credit portfolio had a positive effect on credit risk, while credit risk had a negative effect on return. In addition, the mediating role of the credit risk variable is not proven to affect the effect of the credit portfolio and credit risk. These results suggest that the credit portfolio concentration strategy in certain sector can increase credit risk so that it tends to reduce the rate of return. Thus, banks need to diversify their credit portfolios to minimize credit risk.]]>
