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All Journal AdBispreneur JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Samudra Ekonomi dan Bisnis JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi Efektif Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah International Journal of Science and Society (IJSOC) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ilmiah Akuntansi dan Keuangan Journal of Ekonomics, Finance, and Management Studies JHSS (Journal of Humanities and Social Studies)
Ratna Meisa Dai, Ratna Meisa
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COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE PT KALBE FARMA, Tbk. AND PT KIMIA FARMA (Persero) Tbk USING DU PONT SYSTEM IN 2012-2014 Kostini, Nenden; Dai, Ratna Meisa; Oktaviani, Dinda Rizki
AdBispreneur Vol 2, No 1 (2017): AdBispreneur
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.938 KB) | DOI: 10.24198/adbispreneur.v2i1.12919

Abstract

ABSTRACTThis study aimed to compare the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk using du Pont system in 2012 until 2014. The companys financial performance seen from a return on investment along with its constituent components consisting of total assets turnover and net profit margin. The method used in this study is a comparative quantitative approach using data from the financial statements of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk years 2012-2014 which includes the balance sheet and profit and loss. The processed data is secondary data. Data were analyzed using analysis du pont system. The results showed that the financial performance of PT Kalbe Farma Tbk and PT Kimia Farma (Persero) Tbk in 2010 and 2012 continued to decline. Return on investment of PT Kalbe Farma Tbk above - average industry return on investment while PT Kimia Farma Tbk is below average - average industry. PT Kalbe Farma Tbk have better financial performance of PT Kimia Farma (Persero) Tbk.Keywords: Financial performance, return on investment (ROI), total asset turnover, net                    profit margin, du pont system  ANALISIS PERBANDINGAN KINERJA KEUANGAN PT KALBE FARMA TBK DAN PT KIMIA FARMA PERSERO (TBK) DENGAN MENGGUNAKAN METODE DU PONT SISTEM TAHUN 2012 – 2014ABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk dengan menggunakan du pont system tahun 2012 hingga 2014. Kinerja keuangan perusahaan dilihat dari return on investment beserta komponen penyusunnya yang terdiri dari total assets turnover dan net profit margin.  Metode yang digunakan dalam penelitian ini adalah komparatif dengan  pendekatan kuantitatif dengan menggunakan data laporan keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2012 - 2014 yang meliputi laporan neraca dan laba rugi. Data yang diolah merupakan data skunder. Teknik analisis data menggunakan analisis du pont system.  Hasil penelitian menunjukan bahwa kinerja keuangan PT Kalbe Farma Tbk dan PT Kimia Farma (Persero) Tbk tahun 2010 hingga 2012 terus mengalami penurunan. Return on investment PT Kalbe Farma Tbk diatas rata - rata industri sedangkan return on investment PT Kimia Farma Tbk berada dibawah rata – rata industri. PT Kalbe Farma Tbk memiliki kinerja keuangan yang lebih baik dari pada PT Kimia Farma (Persero) Tbk.Kata kunci: Kinerja keuangan, return on investment (ROI), total asset turnover, net profit margin,                   du pont system
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA KOPERASI “X” BANDUNG Kostini, Nenden; Dai, Ratna Meisa; Andriani, Evi
AdBispreneur Vol 3, No 1 (2018): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewiraus
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.254 KB) | DOI: 10.24198/adbispreneur.v3i1.16919

Abstract

ABSTRACTFinancial services cooperatives are classified as Non-bank Microfinance Institutions (MFIs) and become alternative funding for micro, small and medium enterprises (MSMEs). Non-bank MFIs are believed to play a strategic role in meeting the capital needs of MSMEs. However, the role of non-bank MFIs is still low so that the potential of MSME as a supporter of economic growth can’t be realized. Cooperative "X" is a savings and loan cooperative with its own capital comes from the principal savings and compulsory savings of members, donations or grants in the form of long-term debt and short-term from the Center for Credit Cooperatives of West Java and some funds of remaining business results. Loan disbursement by Cooperative "X" continues to increase but not accompanied by an increase in own capital thus increasing the amount of debt and interest costs to be paid. This disrupts the circulation of working capital of "X" Cooperatives because most of the capital is used to cover the cost of loan interest so that remaining business results becomes lessened. This study aims to determine the effect of working capital on profitability in Cooperative "X". The research method used is descriptive-associative with quantitative approach, and simple linear regression analysis. Cash Conversion Cycle is used to measure working capital while profitability is measured by ROA. The result of the research shows that Cooperative "X" Bandung has used its working capital efficiently and profit from the use of all its assets fluctuating every year in relatively small amount, besides it is also known that working capital negatively affect profitability. Key words: Working Capital, Profitability, Cooperative, Cash Conversion Cycle, ROA ABSTRAKKoperasi jasa keuangan digolongkan sebagai Lembaga Keuangan Mikro (LKM) Non-bank dan menjadi alternatif pendanaan untuk pelaku usaha mikro, kecil dan menengah (UMKM). LKM Non-bank dipercaya dapat berperan strategis dalam memenuhi kebutuhan modal UMKM. Namun kenyataannya peran LKM Non-bank tersebut masih rendah sehingga potensi UMKM sebagai pendukung pertumbuhan ekonomi belum dapat direalisasikan. Koperasi  “X” merupakan koperasi simpan pinjam dengan modal sendiri berasal dari simpanan pokok dan simpanan wajib anggota, donasi atau bantuan dana berupa utang jangka panjang maupun jangka pendek dari Pusat Koperasi Kredit Jawa Barat dan sebagian dana SHU. Penyaluran kredit oleh Koperasi “X” terus meningkat namun tidak diiringi oleh peningkatan modal sendiri sehingga meningkatkan jumlah utang dan biaya bunga yang harus dibayar. Hal ini mengganggu sirkulasi modal kerja Koperasi “X” karena sebagian besar modal digunakan untuk menutupi biaya bunga pinjaman sehingga SHU menjadi berkurang. Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja terhadap profitabilitas pada Koperasi “X”. Metode penelitian yang digunakan adalah deskriptif-asosiatif dengan pendekatan kuantitatif, dan analisis regresi linear sederhana. Cash Conversion Cycle digunakan untuk mengukur modal kerja sedangkan profitabilitas diukur dengan ROA. Hasil penelitian menunjukkan bahwa Koperasi “X” Bandung telah menggunakan modal kerjanya secara efisien dan memperoleh keuntungan dari penggunan seluruh asetnya secara fluktuatif setiap tahunnya dalam jumlah relatif kecil, selain itu diketahui juga bahwa modal kerja berpengaruh negatif terhadap profitabilitasKata kunci: Modal Kerja, Profitabilitas, Koperasi, Cash Conversion Cycle, ROA
Analisis Manajemen Laba dengan Modified Jones Model Dalam Initial Public Offering (IPO) Perusahaan Manufaktur di Bursa Efek Indonesia Nurrofiah, Nisa; Suryanto, Suryanto; Dai, Ratna Meisa
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5291

Abstract

The purpose of this study is to identify instances of earnings management that manufacturing companies engage in between 2018 and 2020, when they first list their shares on the Indonesia Stock Exchange (IPO). This study employed a quantitative approach using a descriptive research design. The data in the research is secondary data consisting of financial reports for a period of two years before the IPO, at the time of the IPO, and two years after the IPO sourced from the official website of the Indonesia Stock Exchange and the company's website. In this study, 43 manufacturing enterprises that carried out an initial public offering (IPO) between 2018 and 2020 make up the research population. This study selected 41 manufacturing enterprises that satisfied the intended sample requirements by using purposive sampling techniques. The data analysis technique used in this research is the management detection method using the modified jones model and hypothesis testing using the Wilcoxon signed test. This research shows the results that there is a significant difference in the value of discretionary accruals during and after the IPO so that the hypothesis test shows that manufacturing companies that carry out initial public offerings (IPO) in the 2018-2020 period practice earnings management. Sample companies tend to carry out income maximization with the aim of reporting good performance or to cover declining profits. Meanwhile, the income minimization pattern is carried out to avoid or minimize company costs.
Pengaruh Literasi Keuangan dan Perilaku Keuangan Terhadap Kinerja UMKM pada UMKM Juara Nuraeni, Delia Nurul; Dai, Ratna Meisa; Thirafi, Luthfi
Journal of Business and Economics Research (JBE) Vol 5 No 2 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i2.5309

Abstract

This research aims to determine the influence of financial literacy and financial behavior on the performance of MSMEs in UMKM Juara Majalengka Regency in 2023. The method used in this research is a quantitative method with a descriptive approach. This research uses primary data sources from a sample of 130 respondents and secondary data obtained from literature sources. The data collection technique is through a questionnaire that has passed validity and reliability testing with the results of the data used being valid and reliable. This research analyzes data using descriptive analysis and statistical analysis, namely classic assumption tests, multiple linear regression analysis and hypothesis tests (t test, F test and coefficient of determination). Based on the research results, the multiple linear regression equation formed is Y = 0.459 + 0.187 X1 + 0.512 X2. The results of partial hypothesis testing, namely the t test, are 1) financial literacy has a positive and significant influence on the performance of MSMEs 2) financial behavior has a positive and significant influence on the performance of MSMEs. The results of hypothesis testing carried out simultaneously, namely the F test, showed that financial literacy and financial behavior had a significant positive influence on the performance of MSMEs. The percentage of influence exerted by the independent variables, namely financial literacy and financial behavior, on the dependent variable, namely the performance of MSMEs, is 49.8% and the remaining 50.2% is influenced by other variables or things that the researchers ignored.
PEMBIAYAAN MURABAHAH BERMASALAH: Studi pada Bank Pembiayaan Rakyat Syariah di Kota Bandung Suryanto, Suryanto; Dai, Ratna Meisa; Nursetyani, Evi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 7 No. 1: Desember 2017
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.591 KB) | DOI: 10.34010/jika.v7i1.1906

Abstract

This study aims to determine murabahah financing problem and how to handle it. The method used in this research using the descriptive method with the qualitative approach. Primary data sources were obtained using interviews and field observations. Secondary data were obtained through literature study related to murabahah problem and documentation study. The result of research indicates that murabahah financing in BPRS always related to wakalah contract. Wakalah is a contract between two parties in which one party submits, delegates, represents an affair to another party and the other undertakes the mandate at the request of the representative party. The cause of murabahah financing is problematic due to several factors, namely external and internal factors of the bank. External factors of the bank that comes from customers such as: losing in business competition, the business is run relatively new, side stream use of funds, the death of the key person, divorce key person, sick family members, and the character of customers who are not good. While the internal factors due to errors in conducting the analysis and weak aspects of supervision and monitoring. Handling of non-performing financing is done through collection activities, rescue activities (revitalization), settlement of guarantee activities and write off. Billing activities are done by contacting or visiting customers intensively, giving warning letters. Rescue of troubled financing is done by revitalizing rescheduling and restructuring. While write-off is a write-off of financing that is congested from on-balance sheets and recorded on the off-balance sheet. Keywords: murabahah, problem financing, sharia bank
ANALISIS PROSEDUR PEMBERIAN KREDIT KOPERASI: Studi pada Koperasi Rahastra Credit Union Bandung Dai, Ratna Meisa; Suryanto, Suryanto; Novianti, Selvi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 7 No. 1: Desember 2017
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.363 KB) | DOI: 10.34010/jika.v7i1.1907

Abstract

This study aims to analyze crediting procedures. The research method used in this research is the descriptive method to describe crediting activities conducted by Cooperative Rahastra Credit Union in Bandung. This research uses the qualitative approach. The data obtained by using the research instrument is through observation, in-depth interview and documentation study. The results of the study indicate that crediting procedures include credit administration, credit documentation, credit approval, and credit processing. Implementation of credit procedures undertaken by the Cooperative Rahastra Credit Union in Bandung has not been maximized because there is still one indicator of lending procedures that have not been met. Indicators that have not been met is the stage of credit documentation, that is when doing credit analysis not all prospective borrowers through the credit analysis phase. Cooperative Rahastra Credit Union still uses the element of subjectivity in assessing prospective borrowers. As a result of not applying this credit analysis resulted in the addition of bad credit. Keywords: procedure, lending, credit analysis, cooperative
ANALISIS KEPUTUSAN KREDIT BERDASARKAN LAPORAN KEUANGAN CALON DEBITUR Suryanto, Suryanto; Dai, Ratna Meisa
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 8 No. 1: Desember 2018
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (810.892 KB) | DOI: 10.34010/jika.v8i1.1917

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ABSTRACT The purpose of this study is to examine the effect of debtor financial ratios on lending decisions at Bank bjb. This study uses a quantitative approach to the type of verification research. The sample in this study were debtors who applied for credit to the bank as many as 30 debtors. The analysis technique in this study uses a logistic regression model. The results of the study show that there are 3 models in determining credit decisions to prospective debtors at Bank BJB. The first model, those credit decisions as a whole are influenced by the current ratio, total asset turnover and net profit margin of 80.5%. The second model, overall credit decisions are influenced by the quick ratio, total asset turnover and net profit margin of 77.7%. The third model is that credit decisions are influenced by total asset turnover, debt to asset ratio and the net profit margin of 77.4%. Partially, the effect of the current ratio variable, quick ratio, total asset turnover and net profit margin on credit decisions is positive. However, the variable debt to asset ratio has a negative influence on credit decisions. Keywords: financial ratios, debtors, credit decisions, logistic regression ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh rasio keuangan debitur terhadap keputusan pemberian kredit pada Bank bjb. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian verifikatif. Sampel dalam penelitian ini adalah debitur yang mengajukan permohonan kredit kepada pihak bank sebanyak 30 debitur. Teknik analisis dalam penelitian ini menggunakan model regresi logistic. Hasil penelitian menunjukkan bahwa ada 3 model dalam menentukan keputusan kredit kepada calon debitur di Bank bjb. Model pertama, bahwa keputusan kredit secara keseluruhan dipengaruhi oleh current ratio, total asset turnover dan net profit margin sebesar 80,5%. Model kedua, keputusan kredit secara keseluruhan dipengaruhi oleh quick ratio, total asset turnover dan net profit margin sebesar 77,7%.. Model ketiga bahwa keputusan kredit dipengaruhi total asset turnover, debt to asset ratio dan net profit margin sebesar 77,4%. Secara parsial, pengaruh variabel current ratio, quick ratio, total asset turnover dan net profit margin terhadap keputusan kredit adalah positif. Namun, variabel debt to asset ratio mempunyai pengaruh yang negatif terhadap keputusan kredit. Kata kunci: ratio keuangan, debitur, keputusan kredit, regresi logistik
MODEL LITERASI KEUANGAN DALAM MENINGKATKAN PENGELOLAAN KEUANGAN PADA PENGUSAHA OLAHAN SUSU CIPAGERAN DI KOTA CIMAHI Dai, Ratna Meisa; Suryanto, Suryanto
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 8 No. 1: Desember 2018
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.672 KB) | DOI: 10.34010/jika.v8i1.1932

Abstract

This research aims to determine the effect of financial literacy on financial management in Cipageran Cimahi milk processing business owners. The sample in this research was all milk processing center entrepreneurs in Cipageran Cimahi with turnover above 10 million / month. This study uses a quantitative approach to the type of verification research. The data used in this research are primary results of questionnaires. The results of this research indicate financial literacy has a positive effect on financial management in Cipageran Cimahi milk processing business owners. Most business owners have known the importance of financial literacy, but they have not implemented it in their business activities. Keywords: financial literacy, financial management Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pengelolaan keuangan pada pemilik usaha olahan susu Cipageran Cimahi. Sampel dalam penelitian ini yakni seluruh pengusaha sentra olahan susu di Cipageran Cimahi dengan omset diatas 10 juta/bulan. Penelitian ini menggunakan pendekatan kuantitaif dengan jenis penelitian verifikatif. Data yang digunakan dalam penelitian ini adalah primer hasil dari penyebaran kuesioner. Hasil penelitian ini menunjukkan literasi keuangan berpengaruh positif terhadap pengelolaan keuangan pada pemilik usaha olahan susu Cipageran Cimahi. Sebagian besar pemilik usaha telah mengetahui pentingnya literasi keuangan, namun mereka belum menerapkannya dalam kegiatan usaha mereka. Kata kunci: literasi keuangan, pengelolaan keuangan.
Bibliometric Analysis of Entrepreneurial Competencies in the Last 10 Years (2013-2023) Hanifah, Ajeng Putri; Purnomo, Margo; Dai, Ratna Meisa
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 2 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i2.9117

Abstract

This research uses bibliometric analysis to reveal state-of-the-art entrepreneurial competencies in the context of entrepreneurship. The method used in this research is quantitative research with the use of Scopus database assistance as well as VosViewer as an analysis tool. The limitation specified in this research is scientific publications published from 2013 to 2023. Countries with the highest productivity three largest rankings contributing to the theme of entrepreneurial competencies research are Malaysia, the United States, and India. The results of the bibliometric analysis reveal co-citation, bibliographical coupling, authors' keywords, and co-occurrence of all keywords. Further research in the future is expected to be able to investigate entrepreneurial competencies with novelty.
Analisis Manajemen Laba dalam Initial Public Offering (IPO) Perusahaan Manufaktur di Bursa Efek Indonesia Nurrofiah, Nisa; Suryanto, Suryanto; Dai, Ratna Meisa
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/3zbzwe63

Abstract

Tujuan dari penelitian yaitu mendeteksi praktik manajemen laba yang dilakukan perusahaan manufaktur pada saat melakukan initial public offering (IPO) di Bursa Efek Indonesia pada tahun 2018, 2019, dan 2020. Metode yang dipakai dalam penelitian ini berupa penelitian kuantitatif dengan pendekatan deskriptif.  Data dalam penelitian merupakan data sekunder yang terdiri dari laporan keuangan yang bersumber dari laman resmi Bursa Efek Indonesia serta website perusahaan. Populasi pada penelitian ini terdiri dari 43 perusahaan manufaktur yang melakukan initial public offering (IPO) pada tahun 2018, 2019, dan 2020. Penggunaan teknik pengambilan sampel berupa purposive sampling dalam pada penelitian ini menemukan 41 perusahaan manufaktur yang sesuai dengan kriteria sampel. Teknik analisis data yaitu metode pendeteksian manajemen dengan modified jones model serta uji hipotesis dengan wilcoxon signed test. Hasil penelitian ini menunjukkan bahwa perusahaan manufaktur yang melaksanakan initial public offering (IPO) pada periode 2018-2020 melakukan praktik manajemen laba.
Co-Authors Abdurachman, Iman Agustin, Fadia Etwina Nur Dian Fordian Dinda Rizki Oktaviani, Dinda Rizki Eriyanti, Susi Evi andriani, Evi Fitriani, Dena Hanifah, Ajeng Putri Herwan Abdul Muhyi Iwan Sukoco Margo Purnomo MUHAMMAD RIZAL Nenden Kostini Nuraeni, Delia Nurul Nurrofiah, Nisa Nursetyani, Evi Nursetyani, Evi Qalbi, Sania Imalia Saputra, Raden Muhammad Iqbal Rizqi Selvi Novianti, Selvi Suryanto Suryanto Thirafi, Luthfi Zaenal Muttaqin