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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Morina Barus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penerapan Manajemen Risiko Terhadap Risiko Kredit Macet Pada Produk Konsumer & Ritel PT. Bank Pembangunan Daerah Jawa Barat Dan Banten (Kantor Cabang Khusus Jakarta) Tahun 2020-2022 Tabah Prasetyo; Eka Budi Yulianti; Morina Barus
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1664

Abstract

This study aims to analyze the Implementation of Risk Management Against Bad Credit Risk in Consumer & Retail Products of PT. Bank Pembangunan Daerah Jawa Barat and Banten Tbk (2020-2022 with a Descriptive approach. The data collection technique used in this research is documentation technique. through the collection of information sourced from financial reports from 2020 to 2022 at PT. Regional Development Bank of West Java and Banten. Based on this analysis, it can be seen that PT. Regional Development Bank of West Java and Banten controls risks, among others, by increasing capital, maintaining stability between lending and bad debts, and technical mitigation of lending risks. PT Bank Pembangunan Daerah Jawa Barat and Banten has approved a Risk Management policy which includes a Risk Management strategy and framework that is determined in accordance with the level of risk to be taken (risk appetite) and risk tolerance of the Bank. Non Performing Loan (NPL) at PT Bank Pembangunan Daerah Jawa Barat and Banten from 2020 to 2022 on average has decreased. Overall, the NPL of PT Bank Pembangunan Daerah Jawa Barat and Banten can still be categorized into the condition of a bank that has a healthy Non Performing Loan (NPL), which does not exceed 5% in accordance with Bank Indonesia. This is because the implementation of risk management that is applied has been running in accordance with the provisions so as to minimize the risk of non-performing loans so that PT. Bank Pembangunan Daerah Jawa Barat and Banten can continue to maintain its status as a healthy bank.
Pengaruh Return On Equity (ROE), Struktur Aktiva, dan Current Ratio (CR) terhadap Struktur Modal Pada PT. Mayora Indah, Tbk Tahun 2015 – 2023 Shela Julien Septin; Eka Budi Yulianti; Morina Barus
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1547

Abstract

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.
Co-Authors Eka Budi Yulianti Shela Julien Septin Tabah Prasetyo