Article Per Year (5 Year)
p-Index From 2021 - 2026
3.355
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets Jurnal Keuangan dan Perbankan JDM (Jurnal Dinamika Manajemen) Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Atma Jaya Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura MODUS-Jurnal Ekonomi dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal Organisasi Dan Manajemen JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Performance MABIS: Manajemen dan Bisnis Jurnal Proaksi Jurnal Riset Akuntansi Politala Reviu Akuntansi dan Bisnis Indonesia ASSET: Jurnal Manajemen dan Bisnis IDEI: Jurnal Ekonomi & Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Perspektif Akuntansi Jurnal Penelitian Transformatif: Ekonomi, Bisnis dan Kewirausahaan Majalah Ilmiah METHODA
Apriani Dorkas Rambu Atahau
Universitas Kristen Satya Wacana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
ANALISIS Z-SCORE DALAM MENGUKUR KINERJA KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN MANUFAKTUR PADA MASA PANDEMI COVID-19 Kristina Dewanti Setyaningrum; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
Jurnal Riset Akuntansi Politala Vol 3 No 2 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.799 KB) | DOI: 10.34128/jra.v3i2.62

Abstract

A manufacturing company is a business entity whose main activity is to process raw materials into finished goods, therefore they have a sale value. During the covid-19 pandemic, many manufacturing companies were threatened with bankruptcy. That is because the company’s performance has decreased. The purpose of this research is to compare how big the opportunities of PT. Astra International, PT. Mandom Indonesia, PT. Gudang Garam, and PT. Sri Rejeki Isman bankruptcy as a result of covid-19 by using the Altman z-score model. Financial distress is a situation where a company experiences liquidity difficulties or the ability to fulfill its obligations. Based on the results of PT. Astra International from 2016 to 2020 in the first quarter was potentially bankruptcy, while in the second quarter the company was based on the grey area. PT. Mandom Indonesia both in the first quarter and second quarter in healthy. PT. Gudang Garam in first quarter and second quarter in the grey area. PT. Sri Rejeki Isman in the first quarter and second quarter classified as a potentially bankrupt company.
Potensi Overreaction Terhadap Harga Saham Setelah Pengumuman Work From Home Anisa Prisca Puspitasari; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
ASSET: Jurnal Manajemen dan Bisnis Vol 3, No 2 (2020): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v3i2.2920

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya overreaction terhadap harga saham setelah adanya pengumuman work from home. Penelitian ini mengambil 16 sampel perusahaan manufaktur yang tergabung dalam Indeks LQ45 selama periode 2019-2020. Pengujian ini menggunakan uji one sample t test dengan tingkat signifikansi 0,05. Hasil pengujian ini juga menunjukkan bahwa portofolio loser tidak mengungguli portofolio winner. Berdasarkan pengujian yang telah dilakukan dapat disimpulkan bahwa overreaction tidak terjadi pada perusahaan setelah adanya pengumuman work from home.
Potensi Overreaction Terhadap Harga Saham Setelah Pengumuman Work From Home Anisa Prisca Puspitasari; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
ASSET: Jurnal Manajemen dan Bisnis Vol 3, No 2 (2020): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v3i2.2920

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya overreaction terhadap harga saham setelah adanya pengumuman work from home. Penelitian ini mengambil 16 sampel perusahaan manufaktur yang tergabung dalam Indeks LQ45 selama periode 2019-2020. Pengujian ini menggunakan uji one sample t test dengan tingkat signifikansi 0,05. Hasil pengujian ini juga menunjukkan bahwa portofolio loser tidak mengungguli portofolio winner. Berdasarkan pengujian yang telah dilakukan dapat disimpulkan bahwa overreaction tidak terjadi pada perusahaan setelah adanya pengumuman work from home.
Potensi Overreaction Terhadap Harga Saham Setelah Pengumuman Work From Home Anisa Prisca Puspitasari; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
ASSET: Jurnal Manajemen dan Bisnis Vol 3, No 2 (2020): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v3i2.2920

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya overreaction terhadap harga saham setelah adanya pengumuman work from home. Penelitian ini mengambil 16 sampel perusahaan manufaktur yang tergabung dalam Indeks LQ45 selama periode 2019-2020. Pengujian ini menggunakan uji one sample t test dengan tingkat signifikansi 0,05. Hasil pengujian ini juga menunjukkan bahwa portofolio loser tidak mengungguli portofolio winner. Berdasarkan pengujian yang telah dilakukan dapat disimpulkan bahwa overreaction tidak terjadi pada perusahaan setelah adanya pengumuman work from home.
Do the saving interest in Islamic banks affected by financial literacy and religiosity? Ayu Nursari; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
Jurnal Penelitian Vol 19, No 1 (2022): June 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1202.525 KB) | DOI: 10.26905/jp.v19i1.8286

Abstract

This study examines the effect of financial literacy and religiosity on interest in saving at Islamic banks in the people of Tlogomulyo District, Temanggung Regency. This study uses a quantitative approach with the data used using primary data using an online questionnaire via a google form. The questionnaire was taken using the purposive sampling technique with the number of samples used in this study being 76 respondents. This research was conducted using the multiple regression analysis methods and tested using SPSS. The test results prove that religiosity has a positive effect on interest in saving in Islamic banks in the people of Tlogomulyo District, Temanggung Regency. While financial literacy does not affect the interest in saving in Islamic banks in the people of Tlogomulyo District, Temanggung Regency.
Indonesian Bank-Ownership Structures And Credit Availability To Small And Medium Enterprises (Smes): A Review Of Literatures Apriani Dorkas Rambu Atahau
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 3 No 1 (2013): Vol III No 1 Nov 2013
Publisher : Universitas Kristen Wira Wacana Sumba

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

Abstract

Peranan usaha mikro, kecil dan menengah untuk Negara-negara berkembang sangat penting dan memberikan kontribusi bagi perkembangan ekonomi. Terdapat masalah-masalah yang terjadi pada UMKM tersebut seperti kekurangan modal, teknologi dan kemampuan manajerial. Dalam konteks Indonesia masalah keuangan menjadi masalah utama, hal ini disebabkan struktur kepemilikan bank, dimana bank domestik memiliki informasi yang asimetris dengan bank asing dalam hal ketersediaan kredit bagi UMKM.
Type of Bank Ownership and Financial Performance: Mediation Effects of Indonesian Banking Capital Structure Juniyan Gilang Cahyawan; Apriani Dorkas Rambu Atahau
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6136

Abstract

This study aimed to examine the effect of the type of bank ownership on financial performance with capital structure as a mediating variable of the banking industry in Indonesia which is listed on the IDX, for the period 2018-2020. By using panel data regression analysis of 42 banks selected as samples, the results showed that capital structure could not mediate the effect of the type of bank ownership on financial performance. Likewise, there is no direct effect of the type of bank ownership on financial performance. This means that the type of bank ownership had no effect on bank's financial performance, either directly or indirectly. However, the type of bank ownership is proven to have an effect on the capital structure and the capital structure has a positive effect on the bank's financial performance. The implication of the research is the need for banks to manage their capital structure well to improve their financial performance.
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi Nathaniel Pamela Santosa; Apriani Dorkas Rambu Atahau; Samuel Martono
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.37971

Abstract

Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung struktur modal terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama 2016-2019. Regresi data panel digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa nilai perusahaan dipengaruhi oleh profitabilitas tetapi tidak dipengaruhi oleh struktur modal. Selain itu, profitabilitas mampu memediasi pengaruh struktur modal terhadap nilai perusahaan. Penelitian ini menyiratkan bahwa perusahaan dapat mempertimbangkan pengaruh tidak langsung struktur modal terhadap profitabilitas dalam rangka meningkatkan nilai perusahaan.
Sustainability Report terhadap Nilai Perusahaan: Studi Perusahaan yang Terdaftar dalam Sustainability Report Rating Apriani Dorkas Rambu Atahau; Marino Firaj Kausar
AFRE (Accounting and Financial Review) Vol 5, No 2 (2022): July 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i2.7810

Abstract

This study aims to determine how the influence of the disclosure of sustainability reports in the economic, environmental, and social fields on firm value in companies that follow the Asia Sustainability Report Rating. In this study, the research population is a company listed in the Asia Sustainability Report Rating period 2018-2020. There are 59 companies registered in the 2018-2020 period. Determination of the research sample using purposive sampling where the limitations of the selected sample are based on certain criteria. In this study using regression as an analytical technique. The results of this study indicate that the disclosure of sustainability reports in the economic and environmental fields has a significant positive effect on firm value. Meanwhile, the disclosure of sustainability re-ports in the social sector has no effect on Company Value.DOI: https://doi.org/10.26905/afr.v5i2.7810
Disclosure of Corporate Social Responsibility Using Gri Standard Guidelines and its Effect on Financial Performance Yulia Shine; Apriani Dorkas Rambu Atahau
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2130

Abstract

This study aims to find out whether CSR disclosure using the GRI Standards guidelines which include general standards (Governance: General Disclosures and Management Approach) as well as specific standards (Economic, Environmental, and Social), as well as company size affect the financial performance of mining companies that in Indonesia. The variables in this study consist of independent variables, namely governance and economics, environment, and social, one dependent variable, namely financial performance, and one control variable, namely company size. This research uses a causal associative quantitative method. The type of data obtained is secondary data with the collection technique using archival documentation in the form of Sustainability and the company's Annual Report. In this study using the panel data regression research model, so in this study using eviews 12 to process the data with the selected model is the Random Effect Model (REM). The results of this study reveal that economic, environmental, and social have a partial effect on financial performance, but governance does not affect financial performance, nor does company size affect the financial performance of mining companies. However, CSR simultaneously influences financial performance.
Co-Authors Afi Virna Noviani Alsyahrin, Dea Prastica Anastasia Dian Cahyaningrum Angryani Bertha Lamba Ari Budi Kristanto Cahyaningrum, Anastasia Dian Cahyaningtyas, Reghita Indah Dea Prastica Alsyahrin Dharamega Carissa Henrita Ersangga, Devita Gracia S Ugut Hari Sunarto Harijono Harijono Himaya, Devi Nila Imanuel Madea Sakti Indra Kusuma, Septian Indra Setyawan Juniyan Gilang Cahyawan Karina Krissanti Karina Krissanti, Karina Kristina Dewanti Setyaningrum Linggadjaya, Restiana Ie Tjoe Lorensia Fidelia Charita Lucky Pramestie Marino Firaj Kausar Mesakh Prihanto Surya Putra Nathaniel Pamela Santosa Novalina Taliawo Nugraha, Indra Sungkana Olivia, Chintya Puspaningrum, Rr Natasha Pramesthi Budi Putri, Evellyn Diva Reghita Indah Cahyaningtyas Restiana Ie Tjoe Linggadjaya Ridwan, Ardi Surya Satria Rizki Hartanto Tanic Robiyanto Robiyanto Robiyanto, Robiyanto Ronny Prabowo Samuel Martono Setyanti, Dina Budi Sulihanto Sulihanto Sung Suk Kim Supatmi Surya Wibowo Umboh, Jandi Elriko Veni Tiara Sari Wibowo, Dianta Ricky Yehezkiel Chris Setiawan Yulia Shine Yulia Vidya Nanda