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All Journal Optimal: Jurnal Ekonomi dan Manajemen Jurnal Mutiara Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi
Diva Damai Maharani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Analisis Struktur Kepemilikan, Growth Opportunity Terhadap Nilai Perusahaan Dengan Struktur Modal, Margin Laba Dan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Diva Damai Maharani; Hwihanus, Hwihanus
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2024): September: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i3.3652

Abstract

This research aims to analyze how ownership structure and growth opportunities influence the value of banking companies listed on the Indonesia Stock Exchange by considering capital structure, profit margins and financial performance as intervening variables. This research method uses purposive sampling with a sample size of 5 companies in 2016-2023. This research is expected to provide theoretical contributions in the field of financial management and corporate governance as well as provide practical guidance for banking company management in making strategic decisions to increase company value. The model used in this research was processed using the smart-PLS application. The research results explain that ownership structure has a significant effect on capital structure, while growth opportunity does not have a significant effect on capital structure. Capital structure has a significant effect on profit margins, while financial performance does not have a significant effect on company value. An increase in the number of assets as an illustration of company size and banking companies can consider capital structure management and growth opportunities to improve the quality of financial performance in the future. Apart from that, it provides advice for investors in making the right decisions
LITERATURE REVIEW ; PENERAPAN TAX PLANNING PPH 21 SEBAGAI UPAYA MENINGKATKAN EFISIENSI PAJAK PENGHASILAN BADAN (Tahun 2023, 2019,2015) Widyasari, Della; Diva Damai Maharani; Putri Rahayu; Muhammad Nur Rohman Syah; Muhammad Taufiq Hidayat
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i8.9864

Abstract

Penelitian ini bertujuan untuk menganalisis strategi perencanaan pajak yang sah dengan tujuan mengurangi beban pajak secara efektif, tanpa melanggar regulasi hukum yang berlaku. Metodologi penelitian yang diterapkan mencakup tinjauan pustaka yang komprehensif terhadap berbagai studi yang relevan mengenai perencanaan pajak, mekanisme pemotongan PPh 21, serta kebijakan perpajakan di Indonesia. Analisis yang dilakukan menunjukkan bahwa penerapan metode gross-up lebih efisien dibandingkan metode net dalam mengurangi beban pajak perusahaan. Strategi ini memungkinkan perusahaan untuk memanfaatkan biaya tunjangan karyawan sebagai pengurang penghasilan kena pajak, yang pada gilirannya berkontribusi pada pengurangan kewajiban pajak. Walaupun strategi ini terbukti efektif, penerapannya memerlukan pemahaman mendalam tentang administrasi perpajakan serta koordinasi yang kuat antar departemen di dalam perusahaan.
Analisis Rasio Keuangan pada PT. Bank BCA, PT. Bank BNI, PT. Bank Mega, PT. Bank BRI di Indonesia Periode Tahun 2019-2023 Diva Damai Maharani; Lea Berliana Jeni Salih; Yulita Alfonsia; Ataina Rusdya Fauziyah
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3565

Abstract

This study aims to analyze the financial performance of four major banks in Indonesia, namely PT Bank Central Asia (BCA), PT Bank Negara Indonesia (BNI), PT Bank Mega, and PT Bank Rakyat Indonesia (BRI), during the period 2019–2023. The analysis was conducted using financial ratios that include liquidity (current ratio, quick ratio), profitability (return on assets, return on equity), solvency (debt to equity ratio, debt to total asset ratio), efficiency (net interest margin), and market ratio (price to earnings ratio, dividend yield). This study uses a descriptive qualitative method with secondary data obtained from annual financial reports. The results of the study show significant differences in financial management among the banks analyzed. Bank BNI stands out in terms of liquidity, while Bank BRI excels in profitability and asset efficiency. Bank BCA shows good financial stability, while Bank Mega dominates in market attractiveness and dividend policy. However, each bank also faces challenges, such as low asset efficiency at Bank BNI, performance fluctuations at Bank BRI, and challenges in increasing profitability at Bank BCA.
Co-Authors - Hwihanus Ataina Rusdya Fauziyah Lea Berliana Jeni Salih Muhammad Nur Rohman Syah Muhammad Taufiq Hidayat Putri Rahayu Widyasari, Della Yulita Alfonsia