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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Jurnal Ekbis (Ekonomi & Bisnis) Jurnal Simki Economic Optimal: Jurnal Ekonomi dan Manajemen
Vina Anggilia Puspita
Universitas Teknologi Digital
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan pada PT Bank Mandiri (Persero) Tbk. Luthfiy Fithriyyah; Vina Anggilia Puspita
Jurnal Simki Economic Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i2.585

Abstract

The aim of this research is to evaluate the financial performance of PT. Bank Mandiri (Persero) Tbk. during the 2020-2022 time period using financial ratios such as liquidity, profitability and solvency ratios. The research method used is quantitative descriptive analysis. The data source used comes from financial reports that are publicly available on the official website of the Indonesia Stock Exchange. The research results show that the impact of the Covid-19 pandemic has greatly influenced the performance of PT. Bank Mandiri (Persero) Tbk. especially visible from the fluctuations that occur in all financial ratios, such as liquidity, profitability and solvency ratios. Despite experiencing these fluctuations, PT. Bank Mandiri (Persero) Tbk. successfully overcome complex economic challenges and wisely manage financial risks.
PERBANDINGAN KINERJA SAHAM PERUSAHAAN TERAFILIASI ISRAEL DAN NON-ISRAEL DI BEI DALAM KONDISI ISU GEOPOLITIK TAHUN 2023 Ishmah Karimatul Fathi; Vina Anggilia Puspita
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 4 No 2 (2025): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v4i2.174

Abstract

Geopolitical instability can having a significant impact on stock markets, including in Indonesia. The researcher’s study aims to finding about differences in stock performance between Israel-affiliated companies and non-Israel companies listed on the Indonesia Stock Exchange (IDX) in the context of geopolitical issues. The research method used is a quantitative approach with a comparative analysis using the Independent Sample T-Test. Yahoo Finance provided secondary data on the daily stock returns of selected companies. The outcome indicate that there is a significant difference between stock returns between Israel-affiliated and non-Israel companies, with a significance value of 0.020 (< 0.05). These findings suggest that investors in the IDX respond differently to geopolitical issues based on company affiliation. Geopolitical factors can be an essential element in investment decision-making in the Indonesian stockmarket. Keywords: Stock performance; geopolitical issues; Israeli-affiliated companies; Indonesia Stock Exchange.
LITERASI PERPAJAKAN PPH ORANG PRIBADI DALAM PENGELOLAAN KEUANGAN INDIVIDU PADA MAHASISWA POLITEKNIK PAJAJARAN ICB BANDUNG Gunardi Gunardi; Vina Anggilia Puspita; Ramayani Yusuf; Meidina Sekar Hapsari; Ade Sudrajat
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 1 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i1.287

Abstract

This study aims to analyze the effect of tax literacy on individual financial management with tax risk and investment risk as moderating variables among Accounting Study Program students at Politeknik Pajajaran ICB Bandung. The study employed a quantitative approach using descriptive and verificative methods. The sampling technique used was total sampling with a total of 100 student respondents. Data were collected through questionnaires using a Likert scale and analyzed using linear regression analysis and Moderated Regression Analysis (MRA). The results showed that tax literacy has a positive and significant effect on individual financial management. The higher the students’ level of tax understanding, the better their ability to manage personal finances. Tax risk and investment risk were also proven to strengthen the relationship between tax literacy and individual financial management. The findings indicate that tax understanding not only improves tax compliance but also helps individuals in financial planning and making more rational economic decisions. This study implies that tax education needs to be integrated with financial literacy education in order to improve the quality of financial management among the younger generation.
Pengaruh Gaya Hidup dan Literasi Keuangan terhadap Pengelolaan Keuangan Mahasiswa Program Studi Manajemen Angkatan 2021 di Universitas Teknologi Digital Kemala Dewi Kencana; Vina Anggilia Puspita
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12759

Abstract

This study aims to analyze the influence of lifestyle and financial literacy on the financial management of Management Study Program students, Class of 2021, at the Digital Technology University. The study used a quantitative approach with a questionnaire as the data collection instrument and involved 120 respondents. Data analysis included descriptive analysis and multiple linear regression analysis, accompanied by tests of validity, reliability, partial tests (t-test), simultaneous tests (F-test), and coefficient of determination. The results showed that lif, style had an average value of 3.841, financial literacy was in the high category for 84.2% of respondents, and financial management had an average value of 4.089. Partially, lifestyle had a significant effect on financial management with a calculated t-value of 2.549 and a significance of 0.012, while financial literacy had a significant effect with a calculated t-value of 3.323 and a significance of 0.001. Simultaneously, both variables had a significant effect with a calculated F-value of 8.009 and a significance of 0.001. The Adjusted R Square value of 0.105 indicates that the two variables explain 10.5% of the variation in financial management.
RISIKO KREDIT PERBANKAN INDONESIA SETELAH PANDEMI COVID-19 Vina Anggilia Puspita; Dito Rinaldo; Gunardi
Jurnal Ekbis (Ekonomi & Bisnis) Vol. 11 No. 2 (2023): Desember 2023
Publisher : POLITEKNIK PIKSI GANESHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/ekbis.v11i2.1230

Abstract

The objective of this research is to identify banking credit risk in Indonesia by examining three variables: Loan-to-Deposit Ratio (an independent variable), Non-Performing Loans (an intervening variable), and Return on Assets (a dependent variable). The sample size was forty-four banks that went public. The hypothesis-testing method employs path analysis. According to the research findings, banks that cut their Loan-to-Deposit Ratio (LDR) can reduce Non-Performing Loans (NPL) while increasing their Return on Assets (ROA). Meanwhile, statistical tests reveal that LDR has a negative but non-significant influence on Return on Assets, but NPL has a significant negative effect. Based on the study's findings, it can be concluded that credit risk remains high in the transition period following the COVID-19 epidemic, and banks must strengthen credit regulations to protect their capacity to earn profits. Furthermore, banks should develop digital-based service features to increase access and income.
ANALISIS KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN METODE BENEISH M-SCORE PADA BUMN: STUDI KASUS PT INDOFARMA TBK Eriecha Destiany Salsabila; Vina Anggilia Puspita
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 2 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i2.301

Abstract

Financial statement fraud is an issue that can affect the reliability of financial information and public confidence in a company, including state-owned enterprises. This study aims to test the effectiveness of the Beneish M-Score method in detecting fraud in a real-world case involving PT Indofarma Tbk. Using a quantitative descriptive approach, the analysis was conducted on secondary data in the form of PT Indofarma Tbk’s annual financial statements for the period 2020-2024. The results indicate that in 2020-2021, Indofarma was identified as having engaged in manipulation, with scores of -1,454 and -1,962, triggered by a surge in the Days Sales in Receivable Index. This finding aligns with the case of the withholding of sales proceeds amounting to Rp470 billion by its subsidiary. In subsequent years, the score plummeted to a low of -6,480, indicating that the company was in a state of extreme financial distress, culminating in the subsidiary’s declaration of bankruptcy in February 2025. This study demonstrates that the Beneis M-Score is an effective tool for the early detection of fraud risk prior to business failure.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP PERILAKU PENGELOLAAN KEUANGAN PADA GENERASI Z DI ERA DIGITAL Ayu Widia; Vina Anggilia Puspita
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 2 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i2.307

Abstract

In the digital era 59.4% of Generation Z experience expenditures exceeding their income, and finance is the primary source of stress for 48% of them. This associative quantitative research aims to describe Financial Technology (Fintech) usage and financial management behavior among Generation Z in Bandung, as well as analyze the influence between both variables. A sample of 100 respondents was selected using purposive sampling. Data were collected via questionnaires and analyzed using simple linear regression, correlation test, coefficient of determination (­­), and hypothesis testing (t-test) via IBM SPSS Statistics. The results show that Fintech usage is in the very good category (dominated by e-wallets and m-banking), and financial management behavior is in the good category, although saving consistency and budgeting still need improvement. Fintech has a positive and significant effect on Generation Z's financial management behavior, contributing 40.8% (p < 0.05). Better Fintech usage leads to better financial management behavior among Generation Z.
PENGARUH GAYA HIDUP DAN PENDAPATAN TERHADAP KESEJAHTERAAN FINANSIAL PADA KARYAWAN KOPI INSIGHT CABANG SOREANG Keneisha Maharani; Vina Anggilia Puspita
JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA) Vol 5 No 2 (2026): JURNAL EKONOMI BISNIS DAN MANAJEMEN (EKO-BISMA)
Publisher : PUBLISHER ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/eb.v5i2.309

Abstract

The increasingly widespread consumptive lifestyle among young employees in the food and beverage (F&B) sector, particularly driven by the convenience of online shopping and paylater payment facilities, has the potential to reduce the ability to manage finances and achieve financial well-being. This quantitative research, using a causal associative approach, aims to analyze the influence of lifestyle and income on the financial well-being of employees at Kopi Insight, Soreang Branch. The sample was determined using a saturated sampling technique, involving the entire population of 33 employees. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression, correlation testing, the coefficient of determination, t-test, and F-test with IBM SPSS Statistics. The results show that lifestyle has a negative and significant effect on financial well-being (β = -0.333; sig. = 0.008), while income has a positive and significant effect (β = 0.484; sig. = 0.005). Simultaneously, both variables have a significant effect, contributing 62.2% (Adjusted R² = 0.622). The better the management of consumptive lifestyle and income, the higher the level of employees' financial well-being.
Co-Authors Ade Sudrajat Ayu Widia Dito Rinaldo, Dito Eriecha Destiany Salsabila Gunardi Ishmah Karimatul Fathi Kemala Dewi Kencana Keneisha Maharani Luthfiy Fithriyyah Meidina Sekar Hapsari Ramayani Yusuf