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INDONESIA
FUNDS: Jurnal Ilmiah Akutansi, Keuangan, dan Bisnis
Published by Institut Agama Islam Negeri Parepare
ISSN : -     EISSN : 29860245     DOI : https://doi.org/10.35905/.v3i2.12202
Core Subject : Economy,
Economics, Econometrics & Finance
FUNDS: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar akuntansi, keuangan Syariah dan Ekonomi Islam. Jurnal ini mempublikasikan kajian ilmiah yang bersifat murni (pure sciences) dan terapan (applied science) pada bidang ilmu Akuntansi, Manajemen Keuangan, Pemasaran, Perbankan, dan seluruh artikel yang berkaitan dengan bisnis.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 43 Documents
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Pengaruh cita rasa produk dan word of mount terhadap keputusan pembelian pada konsumen UMKM makanan cepat saji di kota palopo : keputusan pembelian pada konsumen umkm dikota palopo Hermianty dwitia pawara pawara; bernat pasoloran; Hermianty dwitia pawara; Raba Nathaniel; Zadli Zhadi
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18432

Abstract

his study aims to analyze the influence of product taste and word of mouth (WOM) on consumer purchasing decisions of fast-food MSMEs in Palopo City. A descriptive quantitative method was applied, with data collected through observation, interviews, and questionnaires. The instruments were tested for validity and reliability, showing Cronbach’s Alpha above 0.8. Data analysis was conducted using multiple linear regression with SPSS, after passing the classical assumption tests (normality, multicollinearity,heteroscedasticity).The regression equation obtained is Y=5,214+0,412(X1),0,367(X2),with a coefficient of determination (R²) of 0.684. The results indicate that both product taste and WOM have a significant positive effect on purchasing decisions, either partially or simultaneously.
ANALISIS PROFITABILITAS DAN STRUKTUR MODAL UNTUK MENGUKUR NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN BUMN DI BURSA EFEK INDONESIA PERIODE 2020-2024 Agis Zaskya; Kalsey Destianola MS; Adam; Muhammad Haekal Yunus; Muh. Zadly Syahdi
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18434

Abstract

This study examines profitability and capital structure in measuring firm value in state-owned banking companies listed on the Indonesia Stock Exchange. Firm value reflects investor perception of company performance and is commonly linked to stock price movement in the capital market. This research applies a quantitative method with a descriptive approach, using financial ratio analysis to process the data and facts obtained. The population covers all state-owned banks listed on the Indonesia Stock Exchange, and a purposive sampling technique produced a sample of PT Bank Rakyat Indonesia (BBRI), PT Bank Mandiri (BMRI), PT Bank Negara Indonesia (BBNI), and PT Bank Tabungan Negara (BBTN), observed over five years (2020–2024), resulting in 20 panel data units. Data were collected through documentation of published annual financial reports and analyzed descriptively using profitability ratios (Return on Assets and Return on Equity), capital structure ratios (Debt to Equity Ratio and Capital Adequacy Ratio), and firm value ratios (Price to Book Value and Tobin's Q). The results show that profitability tends to move in line with firm value, where the banks with the highest profitability, BBRI and BMRI, also recorded the highest firm value. Capital structure, measured by the Debt to Equity Ratio, is generally very high as an inherent characteristic of the banking industry, but a strong Capital Adequacy Ratio indicates that the capital structure of the four banks remains well maintained. Profitability and capital structure can therefore be used as benchmarks for measuring and improving the firm value of state-owned banking companies.
ANALISIS ROA DAN ROE TERHADAP KINERJA KEUANGAN PT BANK DANAMON TBK Femi; Hajar Haswat; Aulia Utami; Muhammad Haekal Yunus; Suryati
Funds: Jurnal Ilmiah Akuntansi, Keuangan, dan Bisnis Vol. 4 No. 2 (2026): FUNDS
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, FEBI, IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/funds.v4i2.18482

Abstract

This study aims to analyze the financial performance of PT Bank Danamon Indonesia Tbk based on Return on Assets (ROA) and Return on Equity (ROE) during the 2021–2024 period. This study employed a quantitative approach with a descriptive research design. The data used were secondary data obtained from the annual financial statements of PT Bank Danamon Indonesia Tbk for the 2021–2024 period, sourced from the Indonesia Stock Exchange. Data were collected using documentation techniques and analyzed quantitatively and descriptively through the calculation of ROA and ROE. The results show that Bank Danamon's ROA fluctuated during the observation period, increasing from 0.86% in 2021 to 1.73% in 2022, before declining to 1.65% in 2023 and 1.35% in 2024. Meanwhile, ROE increased from 3.68% in 2021 to 7.22% in 2022 and 7.32% in 2023, before declining to 6.34% in 2024. Overall, both ROA and ROE remained below the industry standards applied in the study, indicating that Bank Danamon's financial performance based on these two profitability ratios was not yet optimal. This condition suggests the need to improve the efficiency of asset and equity management to enhance the company's ability to generate profits. Keywords: Return on Assets, Return on Equity, Profitability, Financial Performance, Bank Danamon.

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