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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 JURDIASRA
Ivana Nina Esterlin Barus, Ivana Nina Esterlin
Universitas 17 Agustus Samarinda, Indonesia
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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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.
ANALISIS RASIO SOLVABILITAS DAN RASIO PROFITABILITAS PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2016 Ivana Nina Esterlin Barus 3, Ade Molina Mardiana 2
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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Basis used in analyzing financial statements are financial management that focuses on solvency ratio and the ratio on profitability. The hypothesis of this research is the debt to total asset ratio at the firm, which is increasing and decreasing and return on asset ratio are increased and decreased. Analysis tools are used to find out the ratio of solvency ratio analysis and profitability at retail companies listed on the Indonesia stock exchange period using the formula 2014-2016 solvency ratio (debt to total asset ratio) and the formula the ratio of profitability (return on asset ratio).Based on the results of the analysis of the debt to total asset of tatal known retail companies a 62,5% increment on debt in the period 2014-2015, and wxperinced a 60% debt increment period 2015-2016.  And based on the results of the analysis of the return on assets of the company’s retail profits decreased by 81,25% in the period 2014-2015. And increase of 56,25% in the periode 2015-2016.
ANALISIS KINERJA KEUANGAN CV. SAC BERSAUDARA SAMARINDA Ivana Nina Esterlin Barus 3, Arief Solaiman 1, Mardiana 2
EKONOMIA Vol 9, No 2 (2020)
Publisher : EKONOMIA

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This research was conducted to determine and analyze the financial performance of CV. SAC Bersaudara from the aspect of liquidity ratios, aspects of solvency ratios, aspects of activities, and from the aspect of profitability ratios from 2015-2017.The analysis tools used in this study include current ratio, debt to asset ratio, total asset turnover, and return on assets.The results of the Current Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Current Ratio in 2016 increased from 2015, but decreased in 2017. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Debt to Asset Ratio in 2016 increased from 2015, but decreased in 2017. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where the Total Assets Turn Over in 2016 decreased from 2015, but experienced an increase in 2017. Return On Assets CV. SAC Bersaudara during 2015-2017 experienced fluctuations, where Return On Assets in 2016 decreased from 2015, but experienced an increase in 2017.Current Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Debt to Asset Ratio CV. SAC Bersaudara during 2015-2017 were below industry standards. Total Assets Turn Over CV. SAC Bersaudara during 2015-2017 were below industry standards. Return On Asset CV. SAC Bersaudara during 2015-2017 were below industry standards.
Pengaruh EPS, DER dan NPM Terhadap Harga Saham Perusahaan Indeks LQ-45 di Bursa Efek Indonesia (Periode 2012-2015) Ivana Nina Esterlin Barus 3, Cici Novitasari1 Robin Jonathan 2,
EKONOMIA Vol 10, No 1 (2021)
Publisher : EKONOMIA

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Tujuan penelitian ini adalah untuk mengetahui pengaruh Earning Per Share (EPS), Debt to Equity Ratio (DER) dan Net to Profit Margin (NPM) terhadap harga saham perusahaan Indeks LQ-45 di BEI tahun 2012 – 2015.Metode yang digunakan dalam penelitian ini mengambil dari 45 perusahaan Indeks LQ-45, didapatkan 26 sample yang sesuai dengan kriteria. Pengujian statistik menggunakan program SPSS 20.Hasil penelitian ini secara simultan menunjukkan bahwa variabel berpengaruh signifikan. Secara parsial menunjukan bahwa variabel EPS dan NPM berpengaruh positif signifikan terhadap harga saham, dan DER berpengaruh negatif signifikan terhadap harga saham.
ANALISIS KINERJA PENAGIHAN PIUTANG PELANGGAN PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN SAMARINDA ULU 2017-2018 Rina Masithoh Haryadi, Amrullah Febrian Ivana Nina Esterlin Barus
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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Ratio analysis illustrates a relationship or balance between a relationship or a balance between a certain amount and another amount which is very useful for management to plan and evaluate the performance or performance of the company, while for creditors it can be used to estimate the potential risk that will be faced associated with the guaranteed continuity of interest payments and principal repayments.               The purpose of this study is to determine and analyze whether Receivable Turn Over at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018 and to know and analyze whether the Average Collection Period at PLN Persero Samarinda Ulu Customer Service Unit in 2017-2018.               The results of the study are known that the value of Receivable Turn Over in 2017 has not reached the industry standard value that has been set that is 15 times, but in 2018 the value of Receivable Turn Over has reached the set industry standard, and it is known that when the collection of receivables into cash occurs at PT PLN Persero Samarinda Ulu Unit is still in the safe category of <30 days. This shows that PT PLN Persero's Samarida Ulu Unit has an effective and efficient performance in collecting receivables into cash.               Financial performance appraisal from 2017-2018 can be concluded that the evaluation of the company's financial performance of PT PLN Persero Samarinda Ulu Unit in terms of Receivable Turn Over in 2017-2018 has increased, Assessment of the company's financial performance of PT PLN Persero Samarinda Ulu Unit viewed from the Average Collection Period in 2017-2018 it has decreased.
ANALISIS PERHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT KAYU LAPIS ASLI MURNI DI SAMARINDA Ivana Nina Esterlin Barus, Bayu Candra Permana Robin Jonathan
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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ABSTRACTThis study aims to determine the appropriateness of calculations, deductions, deposits and PPh 21 reporting conducted by PT Kayu Lapis Asli Murni with applicable regulations.The analytical tool used is a comparative analysis that compares the calculation, deduction, deposit and reporting PPh 21 used by PT Kayu Lapis Asli Murni with applicable tax regulations.The results of this study indicate that the calculation of PPh 21 PT Kayu Lapis Asli Murni in 2018 is not in accordance with the Director General of Taxes No: Per 16 / PJ / 2016, withholding PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with the Director General of Tax Jendaral No: Per 16 / PJ / 2016, remittance PPh 21 PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 242 / PMK.03 / 2014, and PPh 21 reported PT Kayu Lapis Asli Murni in 2018 in accordance with Minister of Finance Regulation No. 9 / PMK 03/2018. 
ANALISIS MODAL KERJA DAN RENTABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SUB SEKTOR KIMIA , Ivana Nina Esterlin Barus 3, Dwita Vienanda Putri 1 Elfreda Aplonia Lau 2
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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This study was conducted to determine whether changes in working capital will be followed by changes in profitability, in the sense that if there is an increase in working capital whether it will be followed by an increase in profitability and vice versa if there is a decrease in working capital is followed by a decrease in profitability.The analysis used in this study is an analysis of the research variables, namely working capital and profitability projected with return on euqity (ROE), a comparative analysis of working capital and profitability to see the increase or decrease that occurs.Based on the results of the analysis it is known that there was a decrease in working capital followed by a decrease in profitability in 2011-2012. Then, there is an increase in working capital followed by increases in profitability in 2012-2013. Furthermore, there was a decline in working capital followed by a decrease in profitability in 2013-2014 and in 2014-2015, as well as an increase in working capital followed by increases in profitability in 2016-2017. The difference occurs in the 2015-2016 observation year, where there is an increase in working capital followed by a decrease in profitability.
ANALISIS KINERJA KEUANGAN CV. MITRA BARA KALTIM DI KUTAI KARTANEGARA Ivana Nina Esterlin Barus 3, Maryana Robin Jonathan 2,
EKONOMIA Vol 9, No 3 (2020)
Publisher : EKONOMIA

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Maryana, Penelitian ini adalah bertujuan untuk mengetahui dan menganalisis rasio likuiditas, solvabilitas dan profitabilitas CV. Mitra Bara Kaltim di Kutai Kartanegara pada tahun 2016-2018.            Dasar teori yang digunakan adalah akuntansi keuangan yang meliputi analisis lapran keuangan. Rasio keuangan yang digunakan adalah rasio likuiditas, solvabilitas dan profitabilitas.             Alat analisis yang digunakan dalam penelitian ini adalah  current ratio,  quick ratio, total debt to equity ratio,  total debt to assets ratio, return on assets ratio dan return on equity ratio.            Hasil penelitian ini menunjukkan bahwa Rasio likuiditas yang diukur menggunakan variabel current ratio dan quick ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata mengalami penurunan. Rasio solvabilitas yang diukur dengan menggunakan variabel total debt to equity ratio dan total debt to assets ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang baik. Rasio profitabilitas yang diukur menggunakan variabel return on assets ratio dan return on equity ratio menunjukkan kinerja keuangan CV. Mitra Bara Kaltim pada tahun 2016-2018 rata-rata dalam keadaan yang kurang baik. Hal ini disebabkan karena laba bersih menurun dari tahun sebelumnya atas modal perusahaan sendiri, sehingga nilai rasio menunjukkan laba bersih terhadap modal yang diinvestasikan kurang baik, sehingga kinerja keuangan CV. Mitra Bara Kaltim masih belum maksimal dalam mengelola laba bersih dengan menggunakan modal sendi
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.
Co-Authors Allysa Febriana Camelia Verahastuty Heriyanto Imam Nazarudin Latif Kelfin Sarira Meidina Rahma Utami Sunarto Sunarto