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Yunita Engraini
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Financial Management Studies
Published by Universitas Negeri Padang
ISSN : 27984524     EISSN : 27984516     DOI : https://doi.org/10.24036/jkmk.v3i2
Core Subject : Economy, Science, Education, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
The aim of this journal is to publish articles dedicated to the latest outstanding developments in the fields of financial management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 83 Documents
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Effect of Credit Risk, Market Risk and Liquidity Risk on Return On Assets of Conventional Commercial Banks Registered in the Financial Services Authority During the COVID-19 Pandemic Esha Pratiwi; Erni Masdupi
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.42

Abstract

This study aims to analyze the influence of (1) credit risk, (2) market risk and (3) liquidity risk on return on assets in conventional commercial banks registered in the Financial Services Authority during the COVID-19 pandemic. This study used two moderated variables, namely total of COVID-19 cases and total of COVID-19 death cases. The population in this study is all commercial banks registered in the Financial Services Authority. While the samples in this study were determined by purposive sampling method, that 272 bank samples were obtained in the quarter I –quarter IV of 2020. But the final sample of this study was 244 due to data outliers. The types of data used in this study are secondary data obtained from OJK Publication Report, Indonesian Banking Statistics and JHU CSSE COVID-19 Data. The analysis method used is moderated regression analysis. The results of this study concluded that (1) credit risk negatively and significantly affects the return on assets in conventional commercial banks, (2) market risk has a positive and significant effect on return on assets in conventional commercial banks, (3) liquidity risk has no effect on return on assets in conventional commercial banks, (4) the number of CASES of COVID-19 has no effect on return on assets in conventional commercial banks, (5) the number of COVID-19 death cases shall have no effect on the return on assets of conventional commercial banks, (6) the number of COVID-19 cases does not moderate the influence of credit risk on return on assets in conventional commercial banks, (7) the number of COVID-19 cases strengthens the influence of market risk on return on assets in conventional commercial banks, (8) the number of COVID-19 cases does not moderate the influence of liquidity risk on return on assets in conventional commercial banks, (9) the number of COVID-19 death cases strengthens the influence of credit risk on return on assets in conventional commercial banks, (10) the number of death cases strengthens the influence of market risk on return on assets in conventional commercial banks and (11) the number of death cases does not moderate the influence of liquidity risk on return on assets in conventional commercial banks.
The Effect of Profitability, Liquidity and Financing Risk on Murabahah Financing at Islamic Commercial Banks in Indonesia (2009-2020 Period) Rima Yusnita; Hendri Andi Mesta
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.47

Abstract

In general, Islamic banks with conventional banks are different. The difference is in the operating base used. Conventional banks operate on interest, while Islamic banks operate on profit sharing, buying and selling and leasing. The main activity of the bank is to channel funds to the public. The distribution of these funds in conventional banks is called credit, while in Islamic banks it is more often referred to as financing. Of the 8 types of financing that, murabahah financing is the financing that is most in demand by the public and has the highest value every year. The purpose of this study was to determine the effect of Return On Assets, Financing to Deposit Ratio and Non Performing Financing on murabahah financing at Islamic Commercial Banks in Indonesia for the 2009-2020 period. The population in this study are Islamic commercial banks in Indonesia in 2009-2020. The sampling technique used purposive sampling method and obtained 10 banks with a total sample of 107 samples. The research data uses secondary data taken from the official website of each bank, and the research method used is multiple linear regression with a significance level of 5%. The results of this study indicate that the Return On Assets and Financing to Deposit Ratio variables have no effect on murabahah financing and Non-Performing Financing has a significant positive effect on murabahah financing at Islamic commercial banks. For further researchers, it is expected to include all Islamic banking and add variables and research samples.
The impact of restaurant tax receipts on local revenue in the Cibinong area: - Amin Setio Lestiningsih -; Sabil Sabil; Dwiyatmoko Puji Widodo; Dinda Faudiasari
Financial Management Studies Vol. 1 No. 3 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i3.48

Abstract

The State of Indonesia as a unitary state adheres to the foundation of decentralization. Several sources of state revenue in the APBN come from taxes, one of which is the restaurant tax. The restaurant tax is a regional tax that will increase the local revenue that will be used to finance infrastructure development in the area. The purpose of this research is to identify the effect of the restaurant tax on the original income of the Cibinong area. This research only cites the scope of restaurant tax revenues and the original income of the Cibinong area with 24 processed information, from January 2019 to December 2020. The information analysis method uses assurance coefficient experiments and simple regression meetings. Based on the results of the measurement experiments, it is obtained The R-squared obtained is 0, 925 or 92, 5%. These results prove that the restaurant tax-free elasticity has an impact of 92.5% in regional taxation, and the 7.5% more is influenced by other aspects that have not been carefully researched. Based on the results of the regression meeting, the equation is Y= 0.060 + 1.008X, if Restaurant Tax Revenue faces an escalation of Rp. 1 until the Cibinong Regional Tax Income will increase by 1.008. If there is no restaurant tax income, up to the original Cibinong area income. of 0.060
The Effect of Market Return, Rupiah Exchange Rate, and COVID-19 Cases on Stock Returns of Pharmaceutical Companies Listed on IDX Nike Antika Putri; Aimatul Yumna
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.51

Abstract

This study aims to determine the effect of Market Return, Rupiah Exchange Rate, and COVID-19 Cases on stock returns of Pharmaceutical sub-sector companies listed on the IDX. The population of this study amounted to 11 companies. The number of samples in this study was 9 companies which were determined based on the purposive sampling technique. This study uses quantitative research methods using secondary data. The data analysis technique used multiple linear regression. The results showed that simultaneously the return of the JCI, Rupiah Exchange, Daily Positive COVID-19 Cases, and Daily COVID-19 Death Cases had a significant effect on stock returns. While partially JCI returns have a significant effect to all pharmaceutical companies, the rupiah exchange rate only has a significant effect on stock returns for some issuers (DVLA, INAF, KLBF), positive COVID-19 cases only affect INAF returns, and daily COVID-19 death cases do not affect stock returns pharmacy.
Comparative Analysis of Company Financial Performance Before and During the Covid-19 Pandemic on LQ45 Index Triska Alviana; Megawati Megawati
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.52

Abstract

This study discusses the analysis of the company's financial performance before and during the Covid-19 pandemic on the LQ45 company index. The purpose of this study was to determine the significant differences in the financial performance of companies listed on the LQ45 index between before and during the Covid-19 pandemic. This type of research is quantitative research with comparative analysis. The population of this study is the entire index of LQ45 companies listed on the Indonesia Stock Exchange. In this study, the purposing sampling method was used in sampling and obtained a total sample of 34 samples. The data used in this study is secondary data in the form of the company's quarterly financial statements obtained from www.idx.co.id. This study uses Return on Assets, Return on Equity, Earning Per Share, Current Ratio, and Debt to Equity Ratio as the tested financial ratio variables. The analysis technique used is a hypothesis test using SPSS 16. The data analysis method used is descriptive statistics, data normality test, and paired sample t-test. The results of this study indicate that there are differences in profitability ratios before and during the Covid-19 pandemic, there are insignificant differences in liquidity ratios before and during the Covid-19 pandemic, and there are insignificant differences in leverage ratios before and Happy Covid-19 pandemic.
Influence of Demographic Factors and Socioeconomic Status of Parents on the Level of Financial Literacy in Generation Z Weni Andriani Eka Putri; Rosyeni Rasyid
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v4i1.55

Abstract

This study aims to look at the influence of demogarfi factors and socio-economic status of parents on the level of financial literacy of generation Z in Padang City. The population in this study is generation Z who are in Padang City. The sample was selected using nonprobability sampling techniques. The sample obtained in this study were 200 people. The data in this study will be analyzed using multiple linear regression analysis with the SPSS program version 16.0. The results of this study are :(1) gender has no effect on the level of financial literacy (2) residence affects the level of financial literacy (3) education affects the level of financial literacy (4) age affects the level of financial literacy (5) religion has no effect on the level of financial literacy (6) parental income affects the level of financial literacy (7) paternal education has no effect on financial literacy level (8) The mother's influence on the level of financial literacy (9) of parents' work has no effect on the level of financial literacy.
Evaluation of the impact of Covid-19 on abnormal return of the socially responsible stocks and the most liquid stocks listed on IDX Yulia Rahmadini; Aimatul Yumna
Financial Management Studies Vol. 2 No. 1 (2022): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v2i1.57

Abstract

The COVID-19 pandemic has impacted the investment climate in the Indonesian capital market, thus impacting investors' decisions in choosing resilient stocks during the pandemic. Socially responsible stocks are considred to be more reliable during crisis compared to other stocks. This study aims to determine the difference between abnormal returns before and after the announcement of COVID-19 as a global pandemic by the World Health Organization on March 11, 2020, against the SRI-Kehati and LQ45 indexes. Sample selection using purposive sampling technique with a sample of 17 companies SRI-Kehati and 21 companies LQ45. The data analysis used were one-sample t-test, one-sample Wilcoxon signed-rank test, Paired sample t-test, and Independent sample t-test. The results of this study indicate that there are significant abnormal returns and significant differences in average abnormal returns for the two indices. There is no significant difference in average abnormal return SRI-Kehati with average abnormal return LQ45. So, the results show that SRI-Kehati shares are more attractive to investors during the pandemic.
The Effect of Capital Structure, Liquidity, Dividend Policy, and Debt Policy on Company Value with Profitability as Moderating Variables in the Jakarta Islamic Index for the 2016-2020 Period Yulia Swantika Tanjung; Tri Widyastuti; Widarto Rachbini
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.58

Abstract

This study is to see the effect of Capital Structure, Liquidity, Dividend Policy and Debt Policy on Firm Value and will later be moderated by Profitability of companies listed on the Jakarta Islamic Index for the 2016-2020 period. This study uses a quantitative and descriptive approach with a population of all companies listed on the Jakarta Islamic Index (JII) as many as 30 companies, so that a sample with the number of data observations (N) is 70 observations for each variable (14 companies x 5 years). research period). The type of secondary data with data sources is the company's website and also www.idx.go.id. The data analysis technique is Multiple Linear Regression Analysis using SPSS software. The research findings show: 1) Capital structure, liquidity, dividend policy, debt policy and profitability have a significant effect on firm value. 2) Profitability acts as a moderator in the influence of capital structure, liquidity, dividend policy, and debt policy on firm value. Keywords: Capital Structure, Liquidity, Dividend Policy, Debt Policy, Profitability, Firm Value
Comparative Analysis of the Financial Performance of Islamic and Conventional Banking Before and During the Covid-19 Pandemic chia chia putri milennia; Hendri Andi Mesta
Financial Management Studies Vol. 2 No. 1 (2022): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v2i1.59

Abstract

The final goal to be achieved in this study is to find out whether there are differences in the financial performance of Islamic and conventional banking before the pandemic and during the pandemic by using the Independent sample t-test in analyzing the Capital Ratio (CAR), Asset Quality Ratio (NPF/NPL), Profitability Ratio (ROA), Liquidity Ratio (FDR/LDR) and Efficiency Ratio (BOPO). The object of research is sharia and conventional banking registered with OJK as a National Private Commercial Bank. The sample selection in this study used a purpose sampling technique and the data used in this study is secondary data obtained from the OJK websitewww.ojk.go.id.The results of the Independent sample t-test showed that before the pandemic (2018-2019), there were significant differences in CAR and ROA in Islamic and conventional banking, and there were no significant differences in NPF/NPL, FDR/LDR, BOPO in Islamic banking. and conventional. Meanwhile, during the pandemic (2020-2021) there are significant differences in ROA and FDR/LDR for Islamic banking and conventional banking, while there are no significant differences in CAR, NPF/NPL, BOPO for Islamic and conventional banking. In this study, it was found that the financial performance of Islamic banking before the pandemic was better than conventional banking, but during the NPL, LDR and BOPO pandemics, conventional banking was better, while Islamic banking was better in CAR and ROA.
Comparative analysis of the performance of the Indonesian and Malaysian islamic capital markets during the COVID-19 pandemic Rina ASnita Rina ASnita; Abel Tasman
Financial Management Studies Vol. 2 No. 2 (2022): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v2i2.62

Abstract

The purpose of the study is to analyze of the Indonesian and Malaysian Islamic capital market during the COVID-19 pandemic using the Sharpe, Treynor and Jensen index models. The type of this research is comparative descriptive. The population in this study are all Indonesian and Malaysian Islamic capital market indexes listed on BEI and BM in 2020. Based on the sampling technique, namely purposive sampling the samples in this study were JII and JII 70 as well as FBMS and FBMHS. The results on this study are the differences in performance between the Indonesian and Malaysian Islamic capital markets measured using the Sharpe and Treynor indexes, While if measured using the Jensen index, the results show that there is no difference in performance between the Indonesian and Malaysian Islamic capital markets in 2020.

Page 3 of 9 | Total Record : 83

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