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EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, OPERATING EXPENSES AND OPERATIONAL INCOME ON PROFITABILITY AT PT. BANK ACEH SYARIAH Aldy Syafrizal; Rico Nur Ilham; Darmawati Muchtar; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.51

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio, Non Performing Financing, Financing To Deposit Ratio and Operating Expenses and Operating Income on profitability at PT. Sharia Aceh Bank. Where in this study profitability is seen from the return on assets (ROA). This study uses a quantitative method using the Autoregressive Distributed Lag (ARDL) approach. This study uses time series data or time series data where this research was conducted during the period 2012 to 2021. The results of this study indicate that the Capital Adequacy Ratio partially has no effect, Non Performing Financing partially has a positive and significant effect, Financing To Deposit Ratio partially has an effect negative and significant,
MARKET ANOMAL TESTING REGARDING THE JANUARY EFFECT, ROGALSKI EFFECT AND MONDAY EFFECT IN BANKING SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Maulana Iqbal; Rico Nur Ilham; Darmawati Muchtar; Widyana Verawaty Siregar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.76

Abstract

This study aims to look at market anomalies such as the January effect, Rogalski effect and Monday effect in the banking sub-sector companies in Indonesia. This study uses a quantitative method with an analysis of the Average Difference Test. negative. The Rogalski Effect shows no significant difference when Return is positive or negative. The Monday Effect shows that there is a significant difference in the Monday Effect when the Return is positive or negative.
THE INFLUENCE OF PROFITABILITY RATIO, LIQUIDITY, CAPITAL STRUCTURE AND FIRM SIZE ON COMPANY VALUE IN BANKING COMPANIES LISTED ON THE BEI FOR THE 2018-2022 PERIOD Desy Nurul Mawaddah; Rico Nur Ilham; Darmawati Muchtar; Wahyuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.155

Abstract

Banking companies are an economic sector that operates in the financial sector and has an important role, namely providing and channeling funds for community economic development. Banks are business entities that collect funds from the public in the form of savings and distribute them to the public in the form of credit or other forms in order to improve the standard of living of many people. This research is to examine the influence of Profitability (ROA), Liquidity (CR), Capital Structure (DER) and Firm Size (SIZE) on Company Value (PER) in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Research data can be accessed on the official websites www.idx.co.id, www.britama.com and www.finance.yahoo.com. The sample in this research consisted of 31 companies. The data analysis tool in this research uses the Panel Data Regression method with the Eviews 10 application tool. The research results found that ROA had a positive and insignificant effect on (PER), CR had a negative and insignificant effect on (PER), DER had a negative and significant effect. on (PER) and SIZE have a positive and insignificant effect on (PER).
FIRM VALUE IN IDX: EFFECT OF GREEN BANKING DISCLOSURE, EARNING QUALITY AND INTELLECTUAL CAPITAL Hasatiru Auwa; Ghazali Syamni; Darmawati Muchtar; Muttaqien
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.167

Abstract

This research aims to empirically test the influence of green banking, profit quality and intellectual capital on banking firm value as proxied by Price to Book Value (PBV) in banks listed on the Indonesia Stock Exchange during the 2018-2022 period. The data in this research was accessed on the official website www.idx.co.id. The sample used in this research was 42 companies. The data analysis method in this research uses the panel data regression analysis method with the Stata 17 application tool. The research results found that green banking has a negative and significant effect on firm value. This is because investors have not responded well to green banking, besides that the costs for implementing green banking are quite large so companies have not been able to optimize it. Meanwhile, the quality of profits and intellectual capital have no effect on firm value. This is because the quality of profits and intellectual capital has not been responded well by investors. Firm value can explain the firm's future prospects and can be used to assess it as a whole. Investors can make decisions about investing by looking at the firm's share price and the amount of assets produced by the firm.
THE INFLUENCE OF COMPANY SIZE, SOLVENCY, PROFITABILITY AND AUDIT OPINION ON AUDIT DELAY (STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE IDX IN 2019-2023) Silfia Citra; Rico Nur Ilham; Darmawati Muchtar; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.194

Abstract

This research aims to analyze the influence of company size, solvency, profitability, and audit opinion on audit delay in property and real estate companies listed on the IDX in 2019-2023. This research uses secondary data obtained from the financial reports of selected property and real estate companies using purposive sampling techniques. The sample from this research is 51 companies from 2019-2023 with 255 observations. The data analysis method used is panel data regression with a fixed effect model. The results show that company size, Debt To Asset Ratio (DAR) and audit opinion have a positive and insignificant effect on audit delay. Profitability as measured by Return On Assets (ROA) has an significant negative effect on audit delay, the higher the level of profitability, the smaller the audit delay.
THE EFFECT OF FINANCIAL RATIOS ON PROFIT GROWTH IN CONSUMER INDUSTRY SECTOR COMPANIES LISTED ON THE IDX Ravina; Chairil Akhyar; Darmawati Muchtar; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.205

Abstract

The rapid development of the consumer goods industrial sector in Indonesia, especially in an economic context driven by high demand for consumer goods, makes this sector very important for national economic growth. This research aims to analyze the influence of financial ratios on profit growth in consumer industry sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The variables analyzed include profitability, liquidity, solvency and activity. The research method used is quantitative with a purposive sampling technique, with panel data that combines cross-section and time series data. The research results show that profitability (ROA), liquidity (CR), and activity (TATO) have a positive and significant effect on profit growth, while solvency (DAR) has a negative and insignificant effect. This research provides insight into the importance of managing financial ratios to increase company profit growth in the consumer industrial sector.
GUIDANCE IN PREPARATION OF BUSINESS PLANS AND FINANCIAL REPORTS IN VILLAGE-OWNED ENTERPRISES Darmawati Muchtar; Jullimursyida; Naufal Bachri; Teuku Zulkarnaen; Mutia Rahmah; Mentari Riswanti; Defiah Anggarini Br Manurung
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.3125

Abstract

This community service program was conducted in Gampong Reuleut Timu, Muara Satu District, North Aceh Regency. The main issue faced by the partner village was the suboptimal management of BUMDes assets, particularly in the preparation of business plans and financial reports that are transparent and accountable. Village officials, including the Geuchik, treasurer, and community members, lack adequate understanding of proper governance mechanisms. The aim of this program was to provide training and assistance to village officials in preparing business plans and financial statements for BUMDes in accordance with good governance principles. The methods employed included workshops and technical mentoring, involving 20 village officials as participants. Evaluation was carried out through post-activity monitoring. The results showed a significant improvement in participants' understanding, with 85% being able to independently prepare both business plans and financial reports.
THE EFFECT OF ASSET STRUCTURE, SALES GROWTH AND NET PROFIT MARGIN ON THE CAPITAL STRUCTURE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2023 Ayu Namira Sasti; Wardhiah; Darmawati Muchtar; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.260

Abstract

The purpose of this study is to determine the effect of asset structure, sales growth, and net profit margin on the capital structure of infrastructure companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data used in this study are secondary data. The population in this study was 58 companies and the sample used was 26 companies selected using purposive sampling technique, resulting in a total of 150 observations. The data analysis method used was panel data regression. The results of the study indicate that partially the asset structure has a negative and insignificant effect on the capital structure of infrastructure companies for the 2019-2023 period. Meanwhile, sales growth has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period and net profit margin has a negative and significant effect on the capital structure of infrastructure companies for the 2019-2023 period.
PUBLIC SPEAKING AND DIGITAL MARKETING TRAINING TO IMPROVE THE QUALITY AND COMPETITIVENESS OF HUMAN RESOURCE CANDIDATES FOR THE DAYAH BABUL HUDA SANTRI, COT SUWE HAMLET, PADANG SAKTI VILLAGE, MUARA SATU DISTRICT, LHOKSEUMAWE CITY Ratna; Darmawati Muchtar; Syarifah Safira; Hijri Juliansyah; Mariyudi; Ichsan; Devi Andriyani
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 4 No. 2 (2024): July-October 2024
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v4i2.1957

Abstract

Language is a key medium for communication and has a significant impact on human development. Inability to communicate can lead to a lack of confidence and fear, particularly in public speaking, which is ranked as a more common fear than even heights. This highlights the importance of public speaking as a skill that, without practice, can cause psychological challenges in those unfamiliar with it. Hence, public speaking training is crucial to helping teenagers develop their potential. In addition to communication skills, teenagers need to be aware of the competitive job market and the importance of mastering technology. In Aceh, high unemployment and poverty rates are partly due to the workforce's lack of entrepreneurial skills and low interest in business, worsened by negative societal views on young entrepreneurs still in school. Most businesses run by young people still use outdated methods, even though smartphones, as tools for modern business, are widely available. However, smartphones are often used unproductively for gaming, social media, or online shopping instead of more beneficial uses like digital marketing. Entrepreneurship education and economic independence should be introduced early to foster responsibility and entrepreneurial spirit in youth. Encouraging creative thinking and proper smartphone use can help generate additional income. To address these issues, public speaking and digital marketing training was provided at Dayah Babul Huda, with students and teachers as partners. The goal is to shift their mindset for a better future, producing young individuals capable of communication and innovation. The training, held on July 26-27, 2024, was attended by 40 students and 10 teachers. Results were very positive, with 95% recognizing the importance of public speaking and digital marketing and 85% able to practice these skills effectively.
THE EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO AND SIZE ON FINANCIAL DISTRESS WITH PROFITABILITY AS A MODERATING VARIABLE IN PRIVATE BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2018-2022 Lala Merlita; Darmawati Muchtar; Ahmad Fauzul Hakim Hasibuan; Ghazali Syamni; Jummaini; Husaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i6.759

Abstract

This study aims to determine how Profitability (ROA) strengthens/weakens the influence of CAR, NPL, LDR, SIZE on financial distress in Private Banking Companies listed on the IDX. This type of research is quantitative descriptive. The population in this study are all private banking companies listed on the Indonesia Stock Exchange. Based on these provisions, the population of this study is 35 Private Banks. The companies selected as samples are 33 private companies. With the results CAR has a significant effect on financial distress in Private Banking Companies listed on the IDX. NPL does not have a significant effect on financial distress in Private Banking Companies listed on the IDX. LDR has a significant effect on financial distress in Private Banking Companies listed on the IDX. SIZE has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) has a significant effect on financial distress in Private Banking Companies listed on the IDX. Profitability (ROA) cannot moderate the effect of CAR on financial distress in Private Banking Companies listed on the IDX in this study, including in the Moderation Predictor (Predictor Moderation). Profitability (ROA) can moderate the effect of NPL on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation. Profitability (ROA) can moderate the effect of LDR on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation, Profitability (ROA) can moderate the effect of SIZE on financial distress in Private Banking Companies listed on the IDX in this study, including in Quasi Moderation.