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All Journal Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management Analytical and Solution Journal Of Management Analytical and Solution (JoMAS)
Sukma, Kirana Rahmalia
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Comparative Analysis Of Financial Performance at PT. Bank SUMUT Before and During the Covid-19 pandemic in Indonesia Sukma, Kirana Rahmalia; Syahyunan; Amlys Syahputra Silalahi; Aryanti Sarartha Sianipar
Journal Of Management Analytical and Solution (JoMAS) Vol. 2 No. 2 (2022): Journal of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.915 KB) | DOI: 10.32734/jomas.v2i2.8717

Abstract

This study aims to analyze and compare the financial performance of PT. Bank SUMUT before and during Covid-19 pandemic in Indonesia. This study uses the CAMEL method in the selection of financial ratios to be compared. The financial ratios to be compared are the Capital Adequacy Ratio (CAR), the Non Performing Loan (NPL) ratio, the Return on Assets (ROA) ratio, the Operating Cost and Operating Income (BOPO) ratio, and the Loan to Deposit Ratio (LDR).  Data analysis techniques are independent sample t-test on data with normal distribution and Mann-Whitney on data that are not normally distributed. The results showed that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) ratio, Return On Assets (ROA), ratio of Operating Costs and Operating Income (BOPO) and, Loan to Deposit Ratio (LDR) ratio there were significant differences between before and during the Indonesian Covid-19 pandemic at PT. Bank SUMUT.  
The Influence of Asset Management on Optimizing the Utilization of Fixed Assets in Batu Bara Government Sukma, Kirana Rahmalia; Siahaan, Elisabet; Talarosha, Basaria
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.12025

Abstract

Governance in Indonesia has experienced significant changes since the post-Reformation era of 1988, particularly with the implementation of Law Number 22 of 1999 on Regional Government, which initiated the decentralization of authority from the central to regional governments. This implementation was further reinforced by Law Number 32 of 2004, which emphasized the obligation of regional governments to manage their own affairs based on the principle of autonomy. This study examines the influence of asset management on the optimization of fixed assets in the Government of Batu Bara Regency. The population in this study consisted of 99 employees distributed across 35 work units, resulting in a sample of 79 respondents representing the population. The analysis method used was Partial Least Square (PLS), with questionnaires distributed to 79 respondents. The results showed that asset inventory did not have a significant influence on the optimization of fixed assets, whereas asset legal audit and asset valuation had a positive and significant influence. Asset supervision and control were found to moderate the influence of asset inventory on the optimization of fixed assets, but did not significantly moderate the influence of asset legal audit and asset valuation.
Comparative Analysis Of Financial Performance at PT. Bank SUMUT Before and During the Covid-19 pandemic in Indonesia Sukma, Kirana Rahmalia; Syahyunan; Amlys Syahputra Silalahi; Aryanti Sarartha Sianipar
Journal Of Management Analytical and Solution (JoMAS) Vol. 2 No. 2 (2022): Journal of Management Analytical and Solution
Publisher : TALENTA Publisher, Universitas Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/jomas.v2i2.8717

Abstract

This study aims to analyze and compare the financial performance of PT. Bank SUMUT before and during Covid-19 pandemic in Indonesia. This study uses the CAMEL method in the selection of financial ratios to be compared. The financial ratios to be compared are the Capital Adequacy Ratio (CAR), the Non Performing Loan (NPL) ratio, the Return on Assets (ROA) ratio, the Operating Cost and Operating Income (BOPO) ratio, and the Loan to Deposit Ratio (LDR).  Data analysis techniques are independent sample t-test on data with normal distribution and Mann-Whitney on data that are not normally distributed. The results showed that the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL) ratio, Return On Assets (ROA), ratio of Operating Costs and Operating Income (BOPO) and, Loan to Deposit Ratio (LDR) ratio there were significant differences between before and during the Indonesian Covid-19 pandemic at PT. Bank SUMUT.  
Co-Authors Amlys Syahputra Silalahi Amlys Syahputra Silalahi Aryanti Sarartha Sianipar Basaria Talarosha Siahaan, Elisabet Syahyunan