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All Journal Akubis: Jurnal Akuntansi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Management Risiko dan Keuangan
Risna Wijayanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS KINERJA BANK SEBELUM DAN SESUDAH MERGER & AKUISISI DENGAN METODE ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) Toto Rahardjo; Himmiyatul Amanah Juwa Juwita; Risna Wijayanti
Akubis : Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2020): Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.405 KB) | DOI: 10.37832/akubis.v4i1.16

Abstract

Merger and acquisition activities can influence financialperformance. Observation about the impact appearing beforeand after the activities is required. The objective of this studyis to identify and evaluate the financial performance ofcompanies based on EVA and MVA values. This descriptiveresearch is a study on go-public banking companies listed inthe Indonesia Stock Exchange that have carried out mergerand acquisition activities during the period of 2011-2014.After selecting the samples, PT Bank Permata Tbk., PT BankRakyat Indonesia Tbk., and PT Bank Tabungan PensiunanNasional Tbk. are used as the object of the research. Theresults show that positive and increasing EVA value can beachieved by maximizing acquisition of operational profit andreducing capital cost, as shown by PT Bank Rakyat IndonesiaTbk. before and after the acquisition. Positive and increasingMVA value is achieved from the value of equity market that ishigher than that of deposited equity capital. Positive MVAvalues are shown by all samples (PT Bank PermataTbk., PTBank Rakyat Indonesia Tbk., and PT Bank TabunganPensiunan Nasional Tbk.).
KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) Fauzan, Muhammad; Risna Wijayanti
Jurnal Management Risiko dan Keuangan Vol. 1 No. 4 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jmrk.2022.01.4.06

Abstract

This research aims to analyze company’s financial performance before and after Initial Public Offering (IPO) and to show whether there are any significant differences of company’s financial performance before and after IPO. This research focuses onthe financial performance of PT. MNC Sky Vision, Tbk. The data was obtained from their annual financial reports from 2009 to 2019. And was analyzed using descriptive statistic and paired sample t-test in SPSS. The results show that Liquidity, Activity, Profitability, and Market Value ratios were decreasing before IPO and that Solvability have the opposite result.  Furthermore, Profitability and Market Value ratios were decreasing after IPO, while Liquidity and Solvability were volatile, Activity is the only ratio that was increasing after IPO. The results of the paired sample t-test show that Liquidity, Solvability, Activity, and Profitability ratios have no significant difference between before and after IPO.
RELIGIOSITY AND INTENTION TO ADOPT ISLAMIC FINANCING: INDIVIDUAL CONTROL AS A MEDIATOR? Isnaini, Araina; Risna Wijayanti; Sumiati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.911

Abstract

Islamic Financing in Indonesia has not fully received the public's attention because the application of Islamic financing does not follow Sharia principles and Islamic law. This literature review aims to assist in understanding Islamic financing concerning the intention to use Islamic financing from the perspective of MSME owner-managers. Literature review method based on journals related to the keywords "attitude, subjective norms, perceived behavioral control, religiosity, Islamic financing" on the website https://scholar.google.com in the period 2013-2022. The results of previous research are summarized into four points: (1) most of the research was conducted in countries with Muslim majority populations; (2) the Theory of Planned Behavior was used as the theory underlying the research; (3) religiosity is an additional predictor because it is related to acceptance Islamic Financing by Muslim; and (4) the majority of research subjects are owner-manager of SMEs. The conclusion is the influence of individual assessment (attitudes) and social groups (subjective norms) affects individual control in the decision-making process by individuals. Religiosity may play a role in strengthening the relationship between individual assessment and social groups of perceived behavioral control. In the end, individual control influences the intention to use Islamic Financing.
Co-Authors Himmiyatul Amanah Juwa Juwita Isnaini, Araina Muhammad fauzan Sumiati Toto Rahardjo