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Muhammad Fauzan
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INDONESIA
MANKEU (JURNAL MANAJEMEN KEUANGAN)
Published by Indragiri Research Center
ISSN : -     EISSN : 2988246X     DOI : https://doi.org/10.61167/mnk.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
MANKEU ini fokus pada pengembangan Ilmu Pengetahuan Manajemen Keuangan yang merupakan wadah untuk publikasi ilmiah dan media pertukaran informasi serta karya ilmiah bagi para akademisi. Jurnal ini diterbitkan oleh Lembaga Penelitian Indragiri Research Center (Ingreat) di bawah naungan Yayasan Alfaizan Putra Harapan Indragiri. Di mana dalam setahun karya ilmiah yang diterbitkan empat kali yaitu Bulan Januari-Maret, April-Juni, Juli-September, Oktober-Desember. Diharapkan dengan adanya MANKEU ini dapat memperluas dan meningkatkan kinerja akademis dan pengembangan ilmu Manajemen Keuangan. General Focus and Scope dari Jurnal Manajemen Keuangan (MAKEU) berupa artikel hasil penelitian atau gagasan konseptual dalam ruang lingkup Manajemen Keuangan (Analisa Laporan Keuangan, Analisa Kinerja Keuangan, Manajemen Investasi, Analisa Portofolio).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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INFLUENCE FREE CASH FLOW, FIRM SIZE AND LEVERAGE ON PROFIT MANAGEMENT IN PHARMACY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN THE 2018-2021 PERIOD SERI AMELISA KUSUMAWATI
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i3.81

Abstract

This research aims to determine the effect Free Cash Flow, Firm Size and Leverage on Profit Management in Pharmaceutical Companies Listed on the Indonesian Stock Exchange for the 2018-2021 Period. The population in this research are pharmaceutical companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sampling method used in this research is method purposive sampling In a 4 year period in 11 pharmaceutical companies, 44 company data samples were obtained. The analysis used in this research is quantitative analysis with the help of the SPSS analysis tool (Statistical Package Social Science). The results of the analysis in this study show that partially Free Cash Flow has an effect on Profit Management with a sig value of 0.041<0.05, partially Firm Size has no effect on Profit Management with a sig value of 0.730>0.05, partially Leverage has no effect on Profit Management with a sig value of 0.102>0.05, and simultaneously obtained F count 2.062 <F table 2.839 with a significant level of 0.121>0.05 indicating that Free Cash Flow, Firm Size and Leverage has no effect on earnings management. Coefficient of Determination (R2) in this study Free Cash Flow, Firm Size and Leverage has an influence on earnings management of 13.4%, while the rest is given by other variables not examined in this research. It can be concluded that this shows the size of free cash flow, firm size and leverage will not have an impact on companies that carry out earnings management.
FINANCIAL PERFORMANCE ANALYSIS (CASE STUDY OF JOINT BUSINESS COOPERATIVE SAVINGS AND LOANS IN TEMBILAHAN) ELSA LAURA RISKY RAHMADANI; SM. GUNTUR; NELVA SISKAWATI
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i3.101

Abstract

This research was carried out at the Joint Business Cooperative in 2017-2021. This research aims to determine the financial performance of the Joint Venture Savings and Loans Cooperative in 2017-2021. The type of research used is quantitative descriptive analysis. The data processed is financial report data for 2017-2021. The data analysis technique used is financial ratio analysis, namely liquidity ratios, solvency ratios and profitability ratios. The population and sample in this research are all financial reports of Joint Business Cooperatives for 2017-2021. The results of this research show the Liquidity Ratio of current ratio the Joint Venture KSP Usaha Bersama is considered good, the Solvency Ratio of debt to asset ratio and debt to equity ratio assessed as good, and the Profitability Ratio of Economic Profitability and Own Capital Profitability is assessed as not good.
THE INFLUENCE OF FINANCIAL REPORTING PRESENTATION, INTERNAL CONTROL, ACCOUNTABILITY, AND HUMAN RESOURCE COMPETENCY ON THE IMPLEMENTATION OF FINANCIAL REPORTING TRANSPARENCY IN THE INDRAGIRI HILIR REGIONAL GOVERNMENT Siti Aisyah; Suryani, Suryani; Badewin, Badewin
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i4.102

Abstract

The Influence of Financial Report Presentation, Internal Control, Accountability, and Human Resource Competency on the Implementation of Financial Reporting Transparency in the Regional Government of Indragiri Hilir Regency. This research aims to determine the influence of the presentation of Financial Reports, Internal Control, Accountability and Human Resource Competence on the implementation of Transparency in Financial Reporting of the Regional Government of Indragiri Hilir Regency. This research was conducted at the OPD in Indragiri Hilir Regency. The population in this study were all finance department employeesin a OPD Companyin the Regency Indragiri Hilir. The sampling technique used a purposive sampling method, so that a sample of 69 people from 33 OPDs was obtained. The analysis technique used is Multiple Regression Analysis. Test results show that the presentation of financial reports influences the implementation of financial reporting transparency in the regional government of Indragiri Hilir Regency, internal control influences the implementation of financial reporting transparency in the regional government of Indragiri Hilir district, accountability influences the implementation of financial reporting transparency in the regional government of Indragiri Hilir Regency, and resource competency. Humans Simultaneously Influence the Implementation of Transparency in Financial Reporting of the Regional Government of Indragiri Hilir Regency.
ANALYSIS OF FINANCIAL REPORTS USING TREND ANALYSIS METHOD TO EVALUATE FINANCIAL PERFORMANCE AT PT. BUKIT ASAM TBK PERIOD 2018-2022: ANALISIS LAPORAN KEUANGAN DENGAN METODE TREND ANALYSIS UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. BUKIT ASAM TBK PERIODE 2018-2022 DESMITA SARI; MUHAMMAD FAUZAN; SM. GUNTUR
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.106

Abstract

This research was carried out at PT. Bukit Asam Tbk. The phenomenon that occurs can be seen from the financial reports. Profits and losses from 2018-2022 tend to increase. The aim of this research is to determine the condition of the company's financial reports and financial performance. The research method used is a quantitative descriptive method with secondary data sources. The data collection technique used is literature study, online data browsing and documentation. The research results show that the percentage generated for the profit and loss financial report on net income for the 2018-2019 period tends to increase, whereas in 2019-2020 it decreased, then in 2021-2022 it increased. The cost of revenue for the 2018-2019 period tends to increase, while in 2019-2020 it decreases, then in 2021-2022 it increases. Gross profit for the 2018-2020 period tends to decrease and for the 2021-2022 period there is an increase. Furthermore, operating profit in the 2018-2020 period decreased and in the 2021-2022 period it increased. This increase was due to the increase in mining service costs and royalty costs after the COVID-19 pandemic.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE IN ASIA CENTRAL BANK (BCA) WITH INDONESIAN PEOPLE BANKS (BRI) LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) IN 2019-2021 Yuni Srianingsih; Muhammad Fauzan; Ahmad Rifai
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i4.107

Abstract

This study aims to obtain descriptions of ROA, LDR and CAR at Bank BCA and Bank BRI and to analyze the differences in ROA, LDR and CAR at Bank BCA and Bank BRI which are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. the variables in this study are ROA, LDR and CAR. The population of this study are BCA Banks and BRI Banks which are registered on the IDX in the 2019-2021 period. The sampling method used is a saturated sample (all populations are sampled) Bank BCA and Bank BRI in 2019-2021 with computer aids that use the SPSS program. 23 for windows. Analysis of the financial statements in the form of these ratios includes the first liquidity ratio, this ratio shows aspects of the company's ability to meet obligations that are due in the short term. ROA, LDR and CAR are aspects that can be used to measure the performance of a company. This research was carried out using a comparative approach, a comparative research approach is a comparative research, which is carried out to compare the similarities and differences of 2 or more characteristics and facts of the object under study based on a certain frame of mind. The type of data in this study is quantitative data in the form of financial report figures at Bank BCA and Bank BRI. The data analysis technique used in this research is comparative analysis, which is a technique using the independent sample T-test. From the results of research that has been done to look at the financial performance of Bank BCA and Bank BRI with CAR ratios there is no difference in the financial performance of the two banks, while there are differences in the ROA and LDR ratios. By conducting independent differential tests the T-test samples on ROA and LDR values ​​can be used as benchmarks to measure the financial performance of the two banks.
INFLUENCE CASH TURNOVER TOGROSS PROFIT MARGIN IN PULP AND PAPER SUB SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2018-2021 PERIOD Mai Della Safrina; Nelva Siskawati
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i4.114

Abstract

This research aims to test the effect of cash turnover to gross profit margin in pulp and paper sub-sector companies listed on the Indonesian stock exchange. This research sample uses the method purposive sampling as many as 8 pulp and paper sub-sector companies with a term of 4 years. This research data analysis is quantitative analysis, as a calculation tool using SPSS analysis. The resulting value of the coefficient of determination (R2) of 0.115 indicates that the variable cash turnover of the company is influenced by gross profit margin amounting to 11.5% and the remaining 88.5% is influenced by other variables. Variable test results gross profit margin partially shows that the variable cash turnover has a calculated t of -1.974. Based on the results of table calculations in the t test, a significance value of 0.058 was obtained. Thus, it can be compared that the significance value is 0.058 > 0.05, so HOaccepted and Ha rejected this shows thatcash turnover does not have a significant effect on gross profit margin in pulp and paper sub-sector companies. Based on the research results, it shows that the manager's cash turnover is less effective because uncollected receivables make cash receipts take a long time to receive. Apart from that, the company must be able to maximize its cash to increase sales and also reduce receivables gross profit margin produced can increase.
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE OF CONVENTIONAL BANK AND SHARIA BANK IN INDONESIA: ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK KONVENSIONAL DENGAN BANK SYARIAH DI INDONESIA Yusriwarti; Boni Kristoven; Dini Oktaviani; M. Ilham Tanjung; Prehasti Regita
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.123

Abstract

This research aims to compare the financial performance between Conventional Banks and Sharia Banks in the 2019-2023 period in Indonesia. The samples from this research were BCA Bank as a Conventional Bank and BCA Syariah Bank as a Sharia Bank, and sampling was determined using the purposive sampling method. This research uses financial ratios in the form of Non Performance Financing (NPF), Financing To Deposit Ratio (FDR), Return on Assets (ROA), Operational Expenditure to Operational Income (BOPO), Capital Adequacy Ratio (CAR). This research uses the Independent Sample t-Test. The research results show that Bank BCA has ideal ratio values ​​for ROA, BOPO, CAR, whereas Bank BCA Syariah has ideal ratio values ​​for NPF, FDR and CAR. Overall or the average ratio, there is a significant difference between Conventional Banks and Sharia Banks.
LIQUIDITY RATIO ANALYSIS OF PT. KIMIA FARMA (Persero) Tbk: 2019-2022 Rosidah; Aditama Agustian; Parida Marjuliana; Hardiansyah; Nia Asdina; Widyawati
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i3.129

Abstract

This research aims to measure the financial performance of PT. Kimia Farma (Persero) Tbk, listed on the IDX, from 2019 to 2022 using liquidity ratios such as the Current Ratio (CR), Quick Ratio (QR), and Cash Ratio (CR). Employing quantitative methods, the study analyzed secondary data from the company's financial reports published by the IDX. The findings reveal that the company's financial condition is poor due to fluctuating and inconsistent performance each year. The highest current ratio was 105.8% in 2022, slightly above 105.4% in 2021, with the lowest at 89.7% in 2020, indicating a troubling decline. The quick ratio peaked at 66.3% in 2022 and hit a low of 53.5% in 2020, suggesting a reasonably good but inconsistent condition. The cash ratio reached a high of 26.8% in 2022 and a low of 12.5% in 2021, pointing to poor liquidity. Overall, the study shows that PT. Kimia Farma (Persero) Tbk does not exhibit strong or stable liquidity, as evidenced by the variations and declines in these ratios over the years.
APPLICATION OF TREND ANALYSIS AS A MEANS TO OBSERVE FINANCIAL PERFORMANCE AT PT SIANTAR TOP TBK Ranti Melasari; Suryani; Rosliana; Rahman, Said muhammad aulia rahman; Hidayatul Fitri; Tiara Suci Lestari; Muhammad Agis
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.126

Abstract

This research discusses the application of trend analysis to observe the financial performance of PT Siantar Top Tbk from 2018 to 2023. The research objective is to analyze the company's financial performance using the trend analysis method, with a focus on net income. Data was obtained from internal company records during that period. The results of the analysis show that the company's net income tends to decrease from 2018 to 2023, although it has increased from year to year but has decreased in 2023. Financial trend analysis also shows an increase in cost of revenue, gross profit and net profit from year to year, but there was a decrease in net profit in 2020-2021. Good financial management is needed to manage company funds well in order to maximize profits, reduce risks, maintain cash flow, and satisfy shareholders. Financial statement analysis, including trend analysis, is important for assessing company performance and making investment decisions based on historical data.
USE OF BREAK EVENT POINT (BEP) ANALYSIS AT PT INDOFOOD CBP SUKSES MAKMUR Tbk PERIOD 2019-2023 Aldy Wiranata; Angga Siswanto; Rahmawati; Farida Agustina; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.131

Abstract

Break Even Point (BEP) analysis is one of the important methods in evaluating a company's financial performance to determine the minimum sales level that must be achieved to avoid losses. This study aims to examine the application of the BEP method in PT. Indofood CBP Sukses Makmur Tbk during the 2019-2023 period, with a focus on determining BEP values, evaluating financial trends, and identifying operational efficiency. The research method uses a descriptive quantitative approach with secondary data analysis obtained from the company's financial statements for the last five years. The results of the study show an upward trend in fixed costs and variable costs, which has an impact on increasing the BEP value from year to year until it peaked in 2022 of IDR 42,150,629 million, before decreasing to IDR 40,118,079 million in 2023. This finding indicates that there are efforts to improve the efficiency of the company's operational costs. The novelty of this study lies in the longitudinal analysis of BEP trends combined with the evaluation of contribution margin efficiency. The resulting output is in the form of strategic recommendations for the company to maintain financial stability through optimal management of fixed and variable costs.

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