Garuda - Garba Rujukan Digital

Application of Design Thinking in Designing a Digital Financial Reporting Platform Gunawan*, Arien Arianti; Fatiha, Aziza Nur; Humaira, Alya Alifia; Adistiya, Cika
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.9543

This research aims to create a new innovation that can help MSME actors manage their finances by using financial reports in accordance with existing accounting standards as practically as possible and digitally based. This study uses a design thinking approach and a qualitative approach which aims to gain a deep understanding, develop theoretical foundations, and describe the reality of the research scope. The technique used is in the form of collecting data sourced from MSME actors in the city of Bandung. The results of this study contribute to knowledge about design thinking and entrepreneurship as well as for the parties involved, and most of the research samples said it would be helpful if this digital financial reporting platform was developed. Keywords: Design Thinking; Digital Financial Reporting; MSMEs; Accounting; Digital Platform Abstrak Penelitian ini bertujuan untuk menciptakan sebuah inovasi baru yang dapat membantu para pelaku UMKM dalam mengelola keuangannya dengan menggunakan laporan keuangan sesuai dengan standar akuntansi yang ada dengan sepraktis mungkin dan berbasis digital. Penelitian ini menggunakan metode pendekatan design thinking dan pendekatan kualitatif yang bertujuan untuk memperoleh pemahaman yang mendalam, mengembangkan dasar-dasar teori, serta mendeskripsikan realitas ruang lingkup penelitian. Teknik yang digunakan berupa pengumpulan data yang bersumber dari pelaku UMKM di Kota Bandung. Hasil penelitian ini memberikan kontribusi terhadap pengetahuan mengenai design thinking dan kewirausahaan maupun bagi pihak-pihak yang terlibat, dan sebagian besar dari sampel penelitian ini mengatakan akan terbantu bila platform laporan keuangan digital ini dikembangkan. Kata Kunci: Design Thinking; Laporan Keuangan Digital; UMKM; Akuntansi; Platform Digital

The Analysis of Profitability Financial Ratios at Company Engaged in Property Development and Management Parlina*, Nurhana Dhea; Maiyaliza, Maiyaliza
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.9696

This study aims to determine and analyze the performance of a company using profitability financial ratios in companies engaged in the development and management of public property for the 2016-2020 period. The method used is descriptive statistical analysis because it is a sample description and does not intend to make conclusions. The results of the analysis of company performance using a ratio show that the Profitability Ratio shows results that are very far from standard and have poor performance using Net profit margin, Return on assets, Gross Profit Margin, Return on Investment, Return on Net Worth, and Operating Margin (OPM). Analysis of the profitability ratios shows that the company's performance tends to be poor because the resulting ratio value is below the industry average for two years and reduced profits in 2019. Keywords: NPM; GPM; ROI; RNW; OPM Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja sebuah perusahaan dengan menggunakan rasio keuangan profitabilitas pada Perusahaan bergerak di bidang pengembangan dan pengelolaan property Tbk Periode 2016-2020. Metode yang digunakan analisis statistik deskripsi karena merupakan penggambaran sampel dan tidak berniatan untuk membuat kesimpulan. Hasil analisis kinerja perusahaan dengan menggunakan sebuah rasio menunjukan Rasio Profitabilitas menunjukkan hasil yang sangat jauh dari standar dan memiliki kinerja yang kurang baik dengan menggunakan Net profit margin, Return on asset, Gross Profit Margin, Return on Investment, Rerurn on Net Worth, dan Operating Margin (OPM). Analisis rasio profitabilitas menunjukan kinerja perusahaan cenderung kurang baik karena nilai rasio yang dihasilkan dibawah rata-rata industri selama dua tahun dan berkurang keuntungan di tahun 2019. Kata Kunci: NPM; GPM; ROI; RNW; OPM

The Correlates of Financial Dollarization in Ghana Acheampong*, Kennedy; Opoku, Ernest; Suryadi, Edi; -Okyireh, Theodore Oduro
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.9819

This study aimed to investigate the correlation between the dollarization of Ghana's finances. The objects of this study are real output, interest rate differentials, real exchange rates, inflation, and financial developments. The research subjects are based on quarterly data from the World Development Index (WDI) and the Bank of Ghana (BOG) for the years 1999-2022. The research method uses the Autoregressive Distributed Lag (ARDL) approach for cointegration. This study finds that the driving factors for financial dollarization in Ghana are real output, interest rate differentials, real exchange rates, inflation, and financial developments. While the dollarization of Ghana's finances is constrained by factors such as inflation, exchange rates, and financial growth, the differential in interest rates and actual output increases the demand for foreign currency in Ghana. This study implies that much is expected from the monetary policy authorities, and there is a need for proper coordination of fiscal and monetary policies to curb the issue of dollarization of finance in Ghana. Keywords: Financial Dollarization; Foreign Currency; ARDL; Ghana; Exchange Rate Abstrak Tujuan dari penelitian ini adalah untuk menyelidiki korelasi dolarisasi keuangan Ghana. Objek penelitian ini yakni output riil, perbedaan suku bunga, nilai tukar riil, inflasi, dan perkembangan keuangan. Subjek penelitian didasarkan pada data triwulanan dari World Development Index (WDI) dan Bank of Ghana (BOG) untuk tahun 1999-2022. Metode penelitian menggunakan pendekatan Autoregressive Distributed Lag (ARDL) untuk kointegrasi. Studi ini menemukan bahwa faktor pendorong dolarisasi keuangan di Ghana adalah output riil, perbedaan suku bunga, nilai tukar riil, inflasi, dan perkembangan keuangan. Sementara dolarisasi keuangan Ghana dibatasi oleh faktor-faktor seperti inflasi, nilai tukar, dan pertumbuhan keuangan, perbedaan suku bunga dan output aktual meningkatkan permintaan mata uang asing di Ghana. Implikasi dari penelitian ini adalah banyak yang diharapkan dari otoritas kebijakan moneter, ada kebutuhan untuk koordinasi yang tepat dari kebijakan fiskal dan moneter untuk mengekang isu dolarisasi keuangan di Ghana. Kata Kunci: Dolarisasi Keuangan; Mata Uang Asing; ARDL; Ghana; Nilai Tukar

Transforming Financial Behavior of Students: The Impact of Learning Contributions and Financial Literacy Syafrudin, Oding; Komarudin*, Munir Nur; Maulana, Yasir; Masruroh, Rina; Herdiansyah, Muhamad Ferdi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.9824

This study aims to investigate how learning and financial literacy influence financial behavior. It employs an explanatory research approach to examine the relationship between learning in tertiary institutions, financial literacy, and students' financial behavior. The study focuses on the population of students in the Faculty of Economics and Business at the University of Kuningan, with a sample size of 100. The findings indicate that both learning and financial literacy, when considered together, significantly contribute to financial behavior. Individually, both learning and financial literacy have a positive and significant impact on financial behavior. The study highlights the strong influence of financial literacy on student financial behavior and underscores the significant role of learning in shaping such behavior. Keywords: Learning Contribution; Financial Literacy; Financial Behavior; Explanatory Research; Student Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi pembelajaran dan literasi keuangan terhadap perilaku keuangan. Metode yang digunakan dalam penelitian ini adalah eksplanatori (explanatory research) yang mengkaji kontribusi antara pembelajaran di perguruan tinggi dan literasi keuangan terhadap perilaku keuangan mahasiswa. Populasi dalam penelitian ini merupakan seluruh mahasiswa Fakultas Ekonomi dan Bisnis Universitas Kuningan. Sampel dalam penelitian ini berjumlah 100. Hasil penelitian secara simultan kontribusi pembelajaran dan literasi keuangan berpengaruh dan signifikan terhadap perilaku keuangan. Secara parsial baik kontribusi pembelajaran ataupun literasi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan. Hasil penelitian ini menunjukkan bahwa literasi keuangan sangat mempengaruhi terhadap perilaku keuangan mahasiswa. Selain itu dilihat dari kontribusi pembelajaran sangat berdampak terhadap perilaku keuangan mahasiswa. Kata Kunci: Kontribusi Pembelajaran; Literasi Keuangan; Perilaku Keuangan; Eksplanatori; Mahasisw

The Effect of Financial Fundamentals on Stock Returns with Sustainability as a Intervening Variable Maulana*, Yasir; Nugraha, Nugraha; Disman, Disman; Sari, Maya
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 12 No. 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.10045

This study aims to determine the effect of company fundamentals proxied by Return on Investment (ROI), Price to Earning Ratio (PER), Price to Book Value (PBV), and Operating Profit Margin (OPM) on stock returns with ESG scores as intervening variables. The analysis technique uses the Structural Equation Model (SEM) with companies listed on the Indonesian Stock Exchange's ESG Index as research objects in 2018-2022. The results showed that the ESG score had a positive effect on stock returns. The return on investment (ROI) variable has a positive effect on the ESG score while the other three variables hurt the ESG score. This research has implications for the decision of potential investors in considering the company's fundamental factors and the ESG score in compiling an investment portfolio to achieve the desired stock return. Keywords: Return On Investment; Price to Earning Ratio; Price to Book Value; Operating Profit Margin; Stock Returns Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh fundamental perusahaan yang diproksikan dengan Return on Investment (ROI), Price to Earning Ratio (PER), Price to Book Value (PBV), dan Operating Profit Margin (OPM) terhadap return saham dengan skor ESG sebagai variabel intervening. Teknik analisis menggunakan Structural Equation Model (SEM) dengan perusahaan-perusahaan yang terdaftar di Indeks ESG Bursa Efek Indonesia sebagai objek penelitian pada tahun 2018-2022. Hasil penelitian menunjukkan bahwa skor ESG berpengaruh positif terhadap return saham. Variabel Return of invesment (ROI) dan berpengaruh positif terhadap skor ESG sedangkan tiga variabel lain berpengaruh negatif terhadap skor ESG. Penelitian ini berimplikasi pada keputusan calon investor dalam mempertimbangkan faktor fundamental perusahaan dan skor ESG dalam menyusun portofolio investasi guna mencapai return saham yang diinginkan. Kata Kunci: Pengembalian Investasi; Rasio Harga terhadap Penghasilan; Harga terhadap Nilai Buku; Margin Laba Usaha; Pengembalian Saham

Exploring Financial Performance and Audit Opinions in Indonesian Central Government Agencies Zakaria, Adam
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.9822

This research aims to develop an accurate prediction model for determining the audit opinions issued by the State Audit Agency based on various factors, such as leverage ratios, solvency ratios, liquidity ratios, revenue effectiveness ratios, expenditure efficiency ratios, and surplus. Observations were conducted on 254 audit financial reports from the period 2017 to 2019 from 86 central government agencies. The resulting prediction model complies with the specified model requirements. Out of the six independent variables tested, only two were found to have a statistically significant impact on their audit opinions, namely liquidity ratios and revenue effectiveness ratios. Meanwhile, the other four variables, including leverage ratios, solvency ratios, expenditure efficiency ratios, and surplus, did not have a statistically significant effect. The results of this study provide insights to ministries and government agencies regarding the importance of financial performance in predicting audit opinions.Keywords: Bureaucratic Reform; Public Sector Audit; Financial Performances; State Revenue; Fund Management Abstrak Penelitian ini bertujuan untuk mengembangkan model prediksi yang tepat untuk menentukan opini audit Badan Pemeriksa Keuangan berdasarkan berbagai faktor, seperti rasio leverage, rasio solvabilitas, rasio likuiditas, rasio efektivitas pendapatan, rasio efisiensi pengeluaran, dan surplus. Pengamatan dilakukan pada 254 laporan keuangan audit dari periode 2017–2019 yang berasal dari 86 instansi pemerintah pusat. Model prediksi yang dihasilkan mematuhi persyaratan yang ditetapkan. Dari enam variabel independen yang diuji, hanya dua yang terbukti memiliki pengaruh signifikan terhadap opini audit, yaitu rasio likuiditas dan rasio efektivitas pendapatan. Sementara empat variabel lainnya, yaitu rasio leverage, rasio solvabilitas, rasio efisiensi pengeluaran, dan surplus, tidak memiliki pengaruh yang signifikan secara statistik. Hasil studi ini memberikan wawasan kepada kementerian dan lembaga pemerintah tentang pentingnya kinerja keuangan dalam memprediksi opini audit. Kata Kunci: Reformasi Birokrasi; Audit Sektor Publik; Kinerja Keuangan; Pendapatan Negara; Manajemen Dana

Digi - Insurance – the Case Story of the Potential in the Life Insurance of Sri Lanka Paranavitana, Suresh
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.10161

This study aims to see how insurance products are developed by life insurance companies operating in Sri Lanka, providing products that are acceptable in the markets where they operate. The essence of this paper is to highlight the ability of direct communication between the insured and the insurer through digital transformation and in facilitating direct (premium payment) transactions between the insured and the insurer through their respective banks. This research uses qualitative research methods with descriptive methods. The research results show that insurance plays a major role in developing life insurance products and is a liaison between the insurer and the insured and in certain cases a facilitator to collect premiums on behalf of the insurer. Keywords: Brand Communication; Digital Transformation; Insurance Industry Sri Lanka; Life Insurance; Linking Insured and Insurer; Marketing Communication Abstrak This study aims to see how insurance products are developed by life insurance companies operating in Sri Lanka, providing products that are acceptable in the markets where they operate. The essence of this paper is to highlight the ability of direct communication between the insured and the insurer through digital transformation and in facilitating direct (premium payment) transactions between the insured and the insurer through their respective banks. This research uses qualitative research methods with descriptive methods. The research results show that insurance plays a major role in developing life insurance products and is a liaison between the insurer and the insured and in certain cases a facilitator to collect premiums on behalf of the insurer. Kata Kunci: Komunikasi Merek; Transformasi Digital; Industri Asuransi Sri Lanka; Asuransi Jiwa; Menghubungkan Tertanggung Dan Penanggung; Komunikasi Pemasaran

Comparative Evaluation of Portfolio Performance: A Study of Cryptocurrency, Stock, and Foreign Exchange Investments Yanida*, Pebri; Pratiwi, Leni Nur; Nugrahani, Wahyu Panji
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.10314

This study aims to provide information about the level of risk, return, and investment performance of cryptocurrency and also compare it with traditional investment instruments such as stocks and dollars. The population in this study is the monthly closing price of Bitcoin, JCI, and Dollar. The sample in this study is the monthly closing price of Bitcoin, JCI, and Dollar in the period January 2020 to December 2022, each of which is 36 data so the number of observations made is 108 data. The analysis technique used in this research is a comparative analysis using the Kruskal Wallis test method using the SPSS 25 analysis tool. The results of this study found that there were significant differences between the performance of Bitcoin, JCI, and Dollar stocks using the Sharpe, Treynor, and Jensen methods. Keywords: Cryptocurrency; Portfolio Performance; Finance, Risk Measurement; Sharpe, Treynor, and Jensen Methods Abstrak Penelitian ini bertujuan menyediakan informasi mengenai tingkat risiko, return, dan kinerja investasi cryptocurrency dan juga membandingkannya dengan instrument investasi tradisional seperti saham dan dollar. Populasi pada penelitian ini adalah harga penutupan bulanan (monthly closing price) Bitcoin, IHSG dan Dollar. Sampel pada penelitian ini adalah harga penutupan bulanan (monthly closing price) Bitcoin, IHSG dan Dollar pada periode Januari 2020 hingga Desember 2022, masing-masing sebanyak 36 data sehingga jumlah observasi yang dilakukan adalah sebanyak 108 data. Teknik analisis yang digunakan dalam penelitian ini adalah analisis komparatif dengan metode uji Kruskal Wallis menggunakan tool analisis SPSS 25. Hasil penelitian ini menemukan terdapat perbedaan signifikan antara kinerja Bitcoin, Saham IHSG dan Dollar menggunkan metode Sharpe, Treynor dan Jensen. Cryptocurrency tidak hanya merupakan mata uang digital, tetapi dapat menjadi pilihan investasi yang sangat menguntungkan, namun karena risiko yang mungkin dihasilkan juga fluktuatif, maka calon investor harus memiliki pengetahuan yang baik mengenai instrument ini. Kata Kunci: Kriptokurensi; Kinerja Portofolio; Keuangan, Pengukuran Risiko; Metode Sharpe, Treynor, dan Jensen

The Effect of Firm Size, Credit Risk, Interest Rates, and Liquidity on Bank Profitability: Study on State-Owned Banks in Indonesia Supiyadi*, Dedi; Novita, Intan
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.10374

This study aims to examine the effect of bank size, credit risk, interest rate and liquidity on profitability in state-owned banks listed on the IDX. In this study the authors used a random effects model on a balanced panel data set of all state-owned banks listed on the Indonesia Stock Exchange from 2013 to 2022, consisting of 81 Banks, from the entire research sample for 10 years obtained 50 observations. The results show that credit risk and liquidity have a negative effect on profitability, interest rates have a positive effect on profitability and firm size has no effect on profitability, Overall, the results of this study indicate that all the variables studied, namely credit risk, liquidity levels, interest rates, and firm size, simultaneously influence the profitability of state-owned banks. The findings in this study can provide insights to decision-makers, bank management, and stakeholders regarding strategies to improve the profitability of state-owned banks in Indonesia. This article adds to the literature on indicators that affect state-owned banks' profitability in Indonesia.Keywords: Firm Size; Credit Risk; Interest Rate; Liquidity; ProfitabilityAbstrak Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, risiko kredit, Interest Rate dan liquiditas terhadap Profitabilitas pada Bank BUMN yang terdaftar di BEI. Dalam penelitian ini penulis menggunakan model random efek pada set data panel yang seimbang dari semua bank BUMN yang terdaftar di Bursa Efek Indonesia dari tahun 2013 hingga 2022, terdiri dari 81 Bank BUMN, dari keseluruhan sampel penelitian selama 10 tahun di peroleh 50 observasi. Hasil penelitian menemukan bahwa risiko kredit dan liquiditas berpengaruh negatif terhadap profitabilitas, tingkat suku bunga berpengaruh positif terhadap profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas, Secara keseluruhan, hasil penelitian ini menunjukkan bahwa semua variabel yang diteliti, yaitu risiko kredit, tingkat likuiditas, tingkat suku bunga, dan ukuran perusahaan, secara simultan memiliki pengaruh terhadap profitabilitas Bank BUMN. Temuan dalam penelitian ini dapat memberikan wawasan kepada para pengambil keputusan, manajemen bank, dan pemangku kepentingan terkait strategi untuk meningkatkan profitabilitas Bank BUMN di Indonesia, sekaligus menambah dan memperkaya literature tentang indikator yang mempengaruhi profitabilitas bank BUMN di Indonesia. Kata Kunci: Ukuran Perusahaan; Risiko Kredit; Bunga; Liquiditas; Profitabilitas

Operating Capacity, Sales Growth, Managerial Agency Costs, Ownership Structure on Financial Distress in Indonesian Companies Puspasari, Oktaviani Rita; Zahra, Salsabila; Purnama*, Dendi; Embuningtyas, Sandra Sukma
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.10680

This research aims to examine the influence of operational capacity, sales growth, managerial agency costs, managerial ownership, and institutional ownership on financial distress. The research method used is both descriptive and verificative. The study's population comprises companies in the transportation and logistics sector listed on the Indonesia Stock Exchange from 2017 to 2021. A total of 23 companies over five years, resulting in 115 data observations, were selected using purposive sampling. Hypothesis testing was conducted using panel data regression analysis. The research findings indicate that operational capacity and sales growth have a significant negative impact on financial distress. However, managerial agency costs and managerial ownership have a significant positive impact on financial distress. Meanwhile, institutional ownership also has a significant negative impact on financial distress. This study contributes to the corporate governance literature by predicting factors related to financial distress and providing empirical evidence for the use of the Springate Method in predicting financial distress. Keywords: Operating Capacity; Sales Growth; Managerial Agency Costs; Ownership Structure; Financial Distress Abstrak Penelitian ini bertujuan untuk menguji pengaruh kapasitas operasi, pertumbuhan penjualan, biaya keagenan manajerial, kepemilikan manajerial, dan kepemilikan institusional terhadap financial distress. Metode yang digunakan adalah deskriptif dan verifikatif. Populasi penelitian yaitu perusahaan sektor jasa transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Jumlah sampel sebanyak 23 perusahaan selama 5 tahun atau 115 data observasi menggunakan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi data panel. Temuan penelitian menunjukkan bahwa kapasitas operasi dan pertumbuhan penjualan berpengaruh negatif signifikan terhadap kesulitan keuangan. Namun biaya keagenan manajerial dan kepemilikan manajerial berpengaruh positif signifikan terhadap financial distress. Sementara itu, kepemilikan institusional juga berpengaruh negatif signifikan terhadap financial distress. Penelitian ini memberikan literatur mengenai peran mekanisme tata kelola perusahaan dalam memprediksi kesulitan keuangan dan memberikan bukti empiris penggunaan Metode Springate dalam memprediksi kesulitan keuangan. Kata Kunci: Kapasitas Operasional; Pertumbuhan Penjualan; Biaya Agensi Manajerial; Kepemilikan Manajerial; Kesulitan Keuangan

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Arjuna Rizaldi

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Arjuna Rizaldi

Contact Email arjuna@email.unikom.ac.id

Phone -

Journal Mail Official arjuna@email.unikom.ac.id

Editorial Address -

Location Kota bandung, Jawa barat INDONESIA

Abstract

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Contact Name
Arjuna Rizaldi

Contact Email
arjuna@email.unikom.ac.id

Phone
-

Journal Mail Official
arjuna@email.unikom.ac.id

Editorial Address
-

Location
Kota bandung,

Jawa barat

INDONESIA