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All Journal EKONOMIA Jurnal Manajemen & Keuangan RJABM (Research Journal of Accounting and Business Management) International Journal of Religious and Cultural Studies JUTRIANCE JURDIASRA
Ivana Nina Esterlin Barus, Ivana Nina Esterlin
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENILAIAN TINGKAT KESEHATAN BANK DENGAN METODE RGEC PADA PT. BANK AGRIS TBK TAHUN 2013-2017 Camelia Verahastuti, Mia Audina, Ivana Nina Esterlin Barus,
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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Abstract

The purpose of this study was to determine the assessment of the Bank's soundness with the RGEC method at PT. Bank Agris in 2013-2017 in terms of NPL, LDR, GCG, ROA, NIM and CAR.The analytical tool used is Non Performing Loan (NPL) , Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return On Assets (ROA). Net Interest Margin (NIM) dan Capital Adequacy Ratio (CAR).the data needed is 5 years from 2013 to 2017 obtained from the Indonesia Stock ExchangeThe results of this study : 1) NPL in 2013, 2014, 2015 the predicate obtained was very healthy while 2016 declined to be healthy and 2017 declined again to be quite healthy. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to become very healthy and then in 2015,2016 and 2017 it declined again to be healthy. 3) Good Corporate governance GCG in the Bank 2013-2017 predicate obtained by Bank Agris included in the healthy predicate. 4) ROA in 2013 had a fairly healthy predicate then in 2014,2015 and 2016 it fell to be unhealthy and 2017 decreased again to become unhealthy. 5) NIM in 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased again to become very healthy in 2015,2015 and 2016. 6) CAR in 2013-2017 predicate obtained was very healthy.The results of the hypothesis of this study Bank health rating with the RGEC method at PT. Bank Agris Tbk in 2013-2017 based on: 1) NPL in 2013, 2014, 2015 the predicate obtained from the NPL ratio was very healthy while 2016 declined to healthy and 2017 declining again to be quite healthy, the hypothesis is accepted. 2) LDR in 2013 the predicate obtained was quite healthy while in 2014 it increased to be very healthy and then in 2015,2016 and 2017 it declined again to be healthy, the hypothesis was accepted. 3) GCG in 2013-2017 the predicate obtained by Bank Agris is included in the predicate of health, the hypothesis is accepted. 4) 2013 ROA has a fairly healthy predicate then in 2014,2015 and 2016 it declined to be less healthy and 2017 declined again to become unhealthy, the hypothesis was rejected. 5) NIM In 2013 the predicate obtained was very healthy while in 2014 it declined to become a healthy predicate and increased to become very healthy in 2015,2015 and 2016, the hypothesis was accepted. 6) CAR In 2013-2017 the predicate obtained is very healthy, the hypothesis is accepted.
Pengaruh GCG terhadap Kinerja Keuangan dengan CSR sebagai Pemoderasi di Perusahaan Pertambangan Ivana Nina Esterlin Barus
Jurnal Manajemen dan Keuangan Vol 5 No 1 (2016): JURNAL MANAJEMEN & KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

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Abstract

The mining company’s financial performance period 2010-2012 fluctuated. It is certainly influenced by many factors, such as good corporate governance. In addition, there is a moderating factor of corporate social responsibility. This study aims to investigate the influence of good corporate governance to the mining company’s financial performance, examining the influence of corporate social responsibility to the mining company’s financial performance and investigated the influence of corporate social responsibility to the mining company’s financial performance and examine whether corporate social responsibility as a moderating. The study population was a mining company listed on the Indonesia Stock Exchange, with a total sample of 51 data. The research data sourced from the documentation of financial statements published by the BEI and IICG survei results. The research model is a regression to the moderated regression analysis (MRA). The results of this study indicate that good corporate governance is partially not affect the Company’s financial performance Mining. But corporate social responsibility partially affect the Company’s financial performance Mining. Corporate social responsibility is not a moderating variable between good corporate governance and financial performance Mining Company. Research capabilities regression model can explain the variation of variable financial performance of 4.6%.
Village Accounting Reconstruction Methodology Based on the Kingdom of God Ivana Nina Esterlin Barus
International Journal of Religious and Cultural Studies Vol 3 No 2 (2021): International Journal of Religious and Cultural Studies (October 2021-March 2022)
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2021.09.04

Abstract

his article aims to develop a research methodology in the field of village accounting that is religious and spiritual in nature to redirect village accounting practice to its holiness and religiousity simultaneously. The construction of a refined village accounting methodology was carried out through a study of the financial management of the Kingdom of God according to the Church Reform Leader, Martin Luther and historical analysis on the practice of village accounting. The result is a village accounting research methodology with religious and spiritual principles of the Kingdom of God. New Life as a methodology that will be constructed to restore the purity of village accounting, clearly rejects the impure, as a powerful way to improve the financial management system for a better governance. Village accounting based on the kingdom of God is based on the loyal principle: to organize, to receive, and to faithfully sow. In practice, this principle will be able to realize the ideals of the Indonesian people to break free from the confine of capitalism and neoliberalism.
PENILAIAN TINGKAT KESEHATAN BANK DENGAN RASIO PROFITABILITAS PADA PT. BANK AGRIS TBK TAHUN 2013-2017 Camelia Verahastuty; Ivana Nina Esterlin Barus
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.703 KB) | DOI: 10.31293/rjabm.v3i2.4434

Abstract

The purpose of this study was to determine the assessment of the Bank's soundness with Profitability Ratio at PT. Bank Agris in 2013-2017 in terms of ROA. The analytical tool used is Return on Assets (ROA) .The data needed is 5 years from 2013 to 2017 obtained from the Indonesia Stock Exchange. The results of this study: ROA in 2013 had a fairly healthy predicate then in 2014, 2015 and 2016 it fell to be unhealthy and 2017 decreased again to become unhealthy.The results of the hypothesis of this study Bank health rating with the RGEC method at PT. Bank Agris Tbk in 2013-2017 based on: 2013 ROA has a fairly healthy predicate then in 2014,2015 and 2016 it declined to be less healthy and 2017 declined again to become unhealthy, the hypothesis was rejected
Accounting Competition sebagai Sarana Edukatif bagi Siswa dan Mahasiswa Akuntansi di Samarinda Kelfin Sarira; Meidina Rahma Utami; Allysa Febriana; Heriyanto; Sunarto; Imam Nazarudin Latif; Barus, Ivana Nina Esterlin
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.161

Abstract

Tujuan pengabdian masyarakat ini adalah melakukan implementasi program kerja Accounting Competition sebagai sarana edukatif dan perlombaan kemampuan akuntansi bagi siswa siswi dan mahasiswa di Kota Samarinda. Kegiatan ini diinisiasi oleh Himpunan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda untuk meningkatkan literasi akuntansi, memperluas wawasan, serta mengasah kemampuan berpikir kritis dan kerja sama tim. Sasaran dari kegiatan pengabdian masyarakat ini adalah siswa siswi Sekolah Menengah Atas (SMA), Sekolah Menengah Kejuruan (SMK), dan mahasiswa mahasiswi prodi akuntansi di kota Samarinda. Hasil kegiatan ini adalah setiap peserta mampu meningkatkan keterampilan komunikasi, pemecahan masalah, dan pemahaman konsep akuntansi secara aplikatif. Meski demikian, terdapat sejumlah kendala, seperti keterbatasan anggaran, kurangnya koordinasi antarpanitia, dan waktu persiapan yang singkat. Hambatan ini dapat diminimalkan melalui evaluasi rutin dan penguatan kapasitas organisasi mahasiswa. Secara keseluruhan, Accounting Competition berpotensi menjadi sarana edukatif yang strategis apabila dilaksanakan secara sistematis, partisipatif, dan berkelanjutan, serta mendapat dukungan dari berbagai pihak terkait.
PENGARUH IMPLEMENTASI TAX AMNESTY TERHADAP PENINGKATAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SAMARINDA ULU Zahra, Aisyah Nazwa Az; Latif , Imam Nazarudin; Barus, Ivana Nina Esterlin
Jurnal Trial Balance Vol. 3 No. 2 (2025): JUTRIANCE
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.158

Abstract

This research sees tax amnesty as a government policy to increase the number of taxpayers and improve compliance. By removing previous tax debts and sanctions, this policy encourages non compliant taxpayers to return, and helps increase tax revenue and restoring public trust in the government. This study aims to determine and analyze what effect the implementation of Tax Amnesty Volume 2 has on increasing tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. The theoretical basis used in this research is the concept of taxation, tax amnesty, and tax revenue. This research applies a quantitative approach with a minimum sample of 96 respondents, determined using the Lameshow formula, and a purposive sampling technique. Primary data were collected through direct observation and questionnaires completed by respondents. Data analysis was conducted using WarpPLS 7.0 with the Structural Equation Modelling (SEM) approach. The results show that the implementation of tax amnesty has a positive and significant influence on the increase in tax revenue at Kantor Pelayanan Pajak Pratama Samarinda Ulu. These findings indicate that the policy provides a tangible contribution to optimizing tax revenue, particularly through improved compliance among previously inactive taxpayers. This research is expected to serve as a reference for companies to enhance their compliance and transparency regarding post tax amnesty obligations as a basis for readers to develop broader studies on fiscal policy and as a consideration for future researchers to adopt a nonlinear approach in analyzing variable relationships to obtain more accurate and realistic results
PERPUTARAN KAS PERPUTARAN PERSEDIAAN DAN PERPUTARAN MODAL KERJA PADA GOFFE SAMARINDA Adzani, Aura Fathasha; Lau, Elfreda Aplonia; Barus, Ivana Nina Esterlin
Jurnal Trial Balance Vol. 3 No. 2 (2025): JUTRIANCE
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.159

Abstract

Working capital turnover is very important for coffee shop because it affects a business's ability to survive and develop. Working capital is funds used to meet daily operational needs, such as purchasing raw materials, paying salaries and other operational costs. Working capital turnover has several important elements, including cash turnover, inventory turnover and working capital turnover. This research aims to determine and analyze cash turnover, inventory turnover and working capital turnover at Goffee Samarinda in 2023 - 2024. The theoretical basis for this research is management accounting, specifically regarding cash turnover, inventory turnover and working capital turnover. This research was conducted at Goffee Samarinda and focused on analyzing cash turnover, inventory turnover and working capital turnover. This research uses the Goffee Samarinda report for 2022 - 2024. The analytical tools used are cash turnover ratio, inventory turnover and working capital turnover. The research results show that 1) Cash turnover at Goffee Samarinda in 2024 has increased compared to 2023 because Goffee Samarinda has succeeded in increasing sales significantly, which has an impact on increasing cash turnover. 2) Inventory turnover at Goffee Samarinda in 2024 has increased compared to 2023 due to more efficient inventory management, reduction lead time thus helping Goffee to reduce the time goods are in the warehouse, which directly increases inventory turnover. 3) Working capital turnover at Goffee Samarinda in 2024 has increased compared to 2023 because Goffee has succeeded in increasing efficiency in using current assets such as cash and inventory, where Goffee's cash turnover and inventory turnover have increased so this has an impact on increasing working capital turnover.
Co-Authors Adzani, Aura Fathasha Allysa Febriana Camelia Verahastuty Heriyanto Imam Nazarudin Latif Kelfin Sarira Latif , Imam Nazarudin Lau, Elfreda Aplonia Meidina Rahma Utami SUNARTO Zahra, Aisyah Nazwa Az