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All Journal Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia
HANDAYANI, R. SRI
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Economics, Econometrics & Finance Other

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERBANKAN PEMERINTAH DAN NON PEMERINTAH PADA TAHUN 2018-2022) HANDAYANI, R. SRI; ADITYA PRATAMA, YUDHA
JURNAL AKUNTANSI DAN KEUANGAN Vol 12 No 2 (2023): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v12i2.3056

Abstract

This research aims to analyze the effect of profitability on company value with independent commissioners as a moderating variable in government and non-government banks in 2018-2022. The sample used was 30 financial reports from 30 different banks during the 2018-2022 period. The sampling method used in this research was purposive sampling, so the number of samples was 150. The analytical method used was panel data regression analysis, where data description and descriptive analysis testing were first carried out. The results of this research show that the independent variable, namely profitability, has an effect on company value with a significance level of 0.001. On the other hand, the independent commissioner variable can moderate the influence of profitability on company value
ANALISIS LAPORAN ARUS KAS DALAM MENILAI KINERJA KEUANGAN PADA PT BUMI SERPONG DAMAI TBK TAHUN 2021-2023 HANDAYANI, R. SRI; NURFITRIANI, NURFITRIANI; HUDA, MUHAMMAD MIFTAKHUL
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3623

Abstract

The objective of the research conducted is to assess the financial performance of PT. Bumi Serpong Damai, Tbk based on the analysis of cash flow ratios for the years 2021-2023. The tools used for analysis are the cash flow ratios, which consist of the operating cash flow ratio, the cash coverage ratio against interest, the capital expenditure ratio, the operating cash flow ratio against total debt, and the cash coverage ratio against net income.. The research method used is a quantitative descriptive method. The results of the study show that the operating cash flow ratio and the operating cash flow ratio against total debt have performed poorly in meeting the company's obligations during the years 2021-2023. The cash coverage ratio against interest and the capital expenditure cash flow ratio show good results during the years 2021-2023, indicating that the company has sufficient cash flow to cover interest expenses and taxes and to repay the principal debt. Meanwhile, the cash coverage ratio against net income shows good results in 2021-2022, where net income is supported by a larger operating cash flow, indicating good earnings quality; however, in 2023, it shows a poorer result
Analisis perbandingan kinerja keuangan bank syariah dan bank konvensional pada masa pandemi covid-19 Handayani, R. Sri; Nurfitriani, Nurfitriani
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243829

Abstract

The Covid-19 pandemic has an impact on the banking sector which affects financial performance, because financing is not running smoothly due to debtor arrears due to many people losing their jobs and having difficulty paying financing. The research aims to determine the differences in the financial performance of Islamic banks and conventional banks during the Covid-19 pandemic. This research also uses qualitative research with comparative descriptive objectives. The sample in this study consists of Shariah and conventional banks registered with the Financial Services Authority in 2020, totaling 62 banks, comprising 12 Shariah banks and 50 conventional banks. The analysis technique used is a difference test through independent sample t-test. The research results indicate that there is no difference in the financial performance of both Islamic and conventional banks. Financial performance, as assessed by CAR, NPL/NPF, and FDR/LDR ratios, still falls within the safe category, where banks can meet capital needs, maintain asset quality, and ensure bank liquidity during the Covid-19 pandemic. However, both Shariah and conventional banks have not been able to meet the BOPO and ROA ratio limits due to a decrease in bank income during the Covid-19 pandemic.
Co-Authors ADITYA PRATAMA, YUDHA HUDA, MUHAMMAD MIFTAKHUL Nurfitriani Nurfitriani, Nurfitriani