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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit JPS (Jurnal Perbankan Syariah)
Asmirawati Asmirawati
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Patompo, Indonesia
Humanities Economics, Econometrics & Finance

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ANALISIS PERBANDINGAN KINERJA KEUANGAN BUS DAN UUS ANTARA SEBELUM DAN SELAMA PANDEMI COVID-19 Asmirawati, Asmirawati; Kurniati, Mia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4332

Abstract

This study aims to analyze the financial performance of Islamic commercial banks and Islamic business units between before and during the pandemic. This study uses an analysis of the soundness of banks known as CAMEL, which is proxied into the ratio of CAR, NPF, ROA, BOPO and FDR. This study uses a quantitative method by using a comparative approach that compares the similarities or differences of two or more properties and objects studied in a certain frame of mind. This study uses monthly financial reports in 2019-2020. The population of this research is Islamic commercial banks and Islamic business units that issue monthly financial reports. The statistical method used is the descriptive statistical test and Wilcoxon signed-rank test. The results show significant differences in the CAR ratio of Islamic commercial banks, NPF of Islamic commercial banks and Islamic business units, BOPO of Islamic business units, and FDR of Islamic commercial banks. Meanwhile, there was no significant difference between before and during the pandemic for the ROA of Islamic commercial banks and Islamic business units, BOPO of Islamic commercial banks, and FDR of Islamic business units.
Pengaruh Green Business dan Good Corporate Governance Terhadap Kinerja Keuangan: Corporate Social Responsibility sebagai Pemoderasi Andi Aris Mattunruang; Asmirawati Asmirawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1948

Abstract

The aim of this study was conducted to find out whether green business using the annual reports of companies that received the Pollution Control, Evaluation and Ranking Program Award (PROPER) corporate social responsibility is influenced by the characteristics of the board of commissioners (number of independent commissioners, diversity of the board of commissioners, and concentration of ownership) and whether financial performance (ROA, ROE and Tobin's Q) is moderated by corporate social responsibility, in companies listed on the Indonesia Stock Exchange in the period 2015 to 2022. The population used is all companies listed on the Stock Exchange Indonesia for five consecutive years. The sampling method was selected using purposive sampling, namely non-financial companies included in Pefindo 25. This study used a quantitative approach. The samples used in this study were 22 companies with 110 observations. The data analysis method uses panel data regression (Eviews 9) with Descriptive Statistical Tests, Model Conformity Tests, namely the Chow test and Hausman test, followed by the F test, the Goodness of Fit test, the hypothesis test, and finally the t test. The results of research on green economy and good corporate governance which are proxied by the number of independent commissioners, the diversity of the board of commissioners and the majority ownership of the company have a positive effect on financial performance. moderated by corporate social responsibility has no positive effect on financial performance proxied by ROA, ROE and leverage.
Efek Merger Dan Akuisisi Terhadap Kinerja Keuangan Perusahaan Go Public Mia Kurniati; Asmirawati Asmirawati
JPS (Jurnal Perbankan Syariah) Vol 3 No 1 (2022): JPS (Jurnal Perbankan Syariah) - April
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v3i1.473

Abstract

This study aims to show the financial performance of companies listed on the Indonesian stock exchange before and after mergers and acquisitions. This study uses a quantitative approach, with the population being all companies listed on the Indonesian stock exchange. The sampling technique uses purposive sampling to obtain a total sample of 45 companies. This study uses six financial ratios, namely, return on equity (ROA), net profit margin (NPM), quick ratio (QR), debt to asset ratio (DAR), total asset turnover (TATO), and price earning ratio (PER). Data analysis using the Wilcoxon rank test. The results showed significant differences in the ROA and NPM values before and after mergers and acquisitions were carried out. Then the value of QR, DAR, TATO, and PER is no significant difference before and after mergers and acquisitions. This study can be a reference for company owners in making decisions for mergers and acquisitions of companies.
Co-Authors Andi Aris Mattunruang Kurniati, Mia