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All Journal Income Journal of Economics Development Agency Journal of Management and Business JEKAMI: Journal of Accounting
Alwi
Bima College of Economics (STIE)
Economics, Econometrics & Finance

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Analysis of Sources and Use of Capital In Buku IV Bank Listed On The Indonesian Stock Exchange Noer Huda; Alwi
Income Journal Of Economics Development Vol. 3 No. 2 (2023): Juli 2023
Publisher : Pustaka Digital Indonesia

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Abstract

In today's highly competitive global banking industry, efficiency is crucial for success. One key measure of bank efficiency is its ability to generate income relative to its working capital. Working capital, which funds daily operations, includes short-term assets like cash, receivables, inventory, and current liabilities. Indonesia's banking sector, divided into four commercial activity groups (Book IV) based on core capital, is the focus of this study. Specifically, it examines Bank Rakyat Indonesia (BRI) and Bank Central Asia (BCA), two banks with the highest core capital in the Book IV category. The research aims to evaluate the effectiveness of their working capital management by analyzing their working capital turnover ratios from 2014 to 2020. The problem identified is the fluctuating working capital turnover ratios in these banks, raising concerns about their working capital management. The research question explores the effectiveness of managing sources and use of working capital in these two Book IV banks in Indonesia. The literature review provides definitions of working capital, its sources and uses, and the working capital turnover ratio. Hypotheses are formulated to test the effectiveness of working capital management in the selected banks. The research methodology involves descriptive analysis using financial reports from 2014-2020 and the one-sample T-test to compare working capital turnover ratios. The results show that BRI Bank exhibited fluctuations but demonstrated effectiveness in 2018 and 2020, while BCA Bank's ratios also fluctuated but remained less effective. In conclusion, both banks face challenges in effectively managing their working capital, primarily due to low liquidity for supporting operations. Suggestions include regular evaluations of working capital and expanding research to gain more comprehensive insights into banking sector management.
Financial Performance Analysis in Predicting Profit Growth at PT. Kalbe Farma Tbk Sri wahdini; Alwi; Aris Munandar
JEKAMI Journal of Accounting Vol. 4 No. 2 (2024): July 2024
Publisher : Pustaka Digital Indonesia

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Abstract

Financial performance is a key indicator of a company's health and an essential tool for predicting future profit growth, which aids in investment decisions. This study aims to analyze the influence of the financial ratios Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on profit growth at PT. Kalbe Farma Tbk. Utilizing a quantitative approach, the study employs various analytical tools such as normality test, autocorrelation test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, correlation and determination analysis, T test, and F test. The data analyzed includes financial reports from PT. Kalbe Farma Tbk for the years 2013-2022. The findings reveal that DER has no significant effect on profit growth, while NPM has a significant positive effect. This implies that while the amount of debt relative to equity does not influence profit growth, the company's ability to manage its expenses relative to sales significantly enhances its profit growth prospects. The results underscore the importance of profitability ratios in financial performance assessments and investment decisions. This study contributes to the understanding of financial health indicators in the pharmaceutical industry, particularly in the context of an established company like PT. Kalbe Farma Tbk, and provides insights for investors and financial analysts in evaluating investment opportunities based on financial performance metrics.
Revealing the Motives for Academic Cheating Among Students Bima College of Economics Through Approach Fraud Triangle Alwi; Ismunandar
Journal AGENCY Vol. 5 No. 2 (2025): July 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.2.2025.475

Abstract

Academic fraud is a growing concern in higher education, particularly among students majoring in finance and accounting, who are expected to uphold high standards of integrity. This study aims to examine the influence of academic pressure, opportunity, and rationalization—components of the Fraud Triangle theory—on academic cheating behavior among students at the Bima College of Economics (STIE Bima). Utilizing a quantitative approach, data were collected from 170 undergraduate students in the Financial Management concentration using purposive sampling and an online questionnaire. The study employed multiple linear regression analysis with the support of SPSS version 27. The results indicate that academic pressure, opportunity, and rationalization each have a positive and statistically significant effect on academic fraud behavior. The model explains 61% of the variance in academic fraud, underscoring the critical role of psychological and contextual factors in shaping unethical academic practices. These findings highlight the need for stronger institutional controls, ethical education, and awareness programs to mitigate academic dishonesty. This study contributes to the limited body of literature applying the Fraud Triangle framework in academic settings, particularly in the Indonesian context.
Co-Authors Aris Munandar Ismunandar Noer Huda Sri wahdini