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Selmiati Tiranda; Elisabet Pali; Adriana M. Marampa

Jurnal Ekonomi dan Pembangunan Indonesia 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.

Eksanti Nishandini; Mutiara Khikmatul Maolidah; Nuril Khusni Al Amin

International Journal of Management Research and Economics 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research investigates the influence of social media promotion, online sales, and network development on company financial performance. The study aims to comprehend how these elements interact to shape financial outcomes. Employing a qualitative approach, the research utilizes in-depth interviews, case studies, and thematic analysis to explore the dynamics of social media promotion, online sales strategies, and network expansion. Sampling techniques involve purposive selection of participants from various industries to capture diverse perspectives. Findings reveal relationships between these components and financial performance, emphasizing the significance of strategic integration and effective management. The study contributes to a nuanced understanding of contemporary business dynamics, empowering companies to optimize their digital marketing strategies and network engagements for enhanced financial results.

Amelia Setyawati; Moehammad Nasri Abdoel Wahid; Soehartatiek Soehartatiek; Dwi Kurniawan Effendi

Master Manajemen 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Manufacturing companies on the Indonesia Stock Exchange (BEI) face various challenges in managing their financial policies, especially in making decisions related to dividend policy, profitability, liquidity and growth. This phenomenon shows the complexity in maintaining an optimal balance between dividend policy, profitability, liquidity and company growth. This research aims to identify and analyze the influence of dividend policy, profitability, liquidity and company growth on debt policy. The aim of this research is to analyze and measure the influence of dividend policy, profitability, liquidity and company growth on the debt policy of manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This research uses a quantitative approach by collecting financial data from manufacturing companies listed on the IDX during that period. The data analysis technique involves statistical regression to measure the relationship between dividend policy, profitability, liquidity and company growth and debt policy. The results of data analysis show that there is a significant influence of dividend policy, profitability, liquidity and company growth on debt policy. The implication of these findings is that companies need to holistically consider these factors in financial decision making to ensure the optimality of their financial structure. This research contributes to the understanding of the factors that influence the debt policies of manufacturing companies in Indonesia. The practical implication is that company management can use these findings as a guide to optimizing their financial structure, which in turn can improve company performance and shareholder value. These findings can also provide new insights for regulators and academics in designing policies that support company growth and sustainability.

Indra Bakti; Mohamad Firdaus

Switch : Jurnal Sains dan Teknologi Informasi 2023 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This research aims to analyze time and cost control on the ITC Pole Fiber Optic project managed by PT. LUM uses the Earned Value Management (EVM) method. EVM is an effective method for measuring project performance and progress by combining cost, time and completed work data. This case study uses secondary data obtained from project progress reports and PT financial data. LUM. Analysis is carried out to identify cost variance (CV) and schedule variance (SV) as well as cost performance index (CPI) and schedule performance index (Schedule Performance Index - SPI). The research results show that the ITC Pole Fiber Optic project experienced several deviations from the planned budget and schedule, with CV and SV showing negative values ​​at several project stages, indicating cost overruns and delays. The CPI and SPI values ​​obtained also provide an overview of the efficiency and effectiveness of project implementation. Based on these findings, several improvement steps are recommended to optimize time and cost control to improve project performance in the future. This research makes an important contribution in providing insight into the application of EVM in fiber optic installation projects and can be used as a reference in managing similar projects in the future.

Mustikawati Annisa; Tenri Sayu Puspitaningsih Dipoatmodjo; Nurman Nurman; Amiruddin Tawe; Anwar Anwar

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The progress of Islamic banking in Indonesia led to the merger of three Islamic banks, namely Bank Mandiri Syariah, Bank BNI Syariah, and Bank BRI Syariah became PT. Bank Syariah Indonesia. Financial performance is expected to improve compared to before, indicating the success of the merger. This study aims to determine the difference in financial performance using a comparative analysis of the profitability ratio of state-owned Islamic banks before the merger in 2019-2020 and after merging into PT. Bank Syariah Indonesia Tbk. for 2021-2022 by measuring the level of ROA, ROE, and BOPO ratios in each bank. Data collection is used using documentation techniques. Data analysis was carried out using paired T-tests to determine there were significant differences before and after the merger. The results showed that there was a significant increase in each ratio after the merger. This indicates that there is an increase in financial performance after the merger.

Lailatus Sa’adah; Muhammad Khariri Firdaus

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

The purpose of this study is to find out how the financial performance of cigarette companies listed on the Indonesia Stock Exchange for the 2018-2022 period if measured by the Economic Value Added (EVA) method and the Traditional method, as well as to find out the comparison between the two. The research uses descriptive methods with a quantitative approach, in data collection with documentation studies. The data used as the basis for research are financial statements and annual reports. Furthermore, the data is processed using EVA analysis and ROA analysis. The results show that EVA's financial performance is good, with a positive EVA value. This means that the Company is able to create economic added value for investors and their business, while the ROA results are classified as not good, because they have a value below the industry standard of 30%, but all of them are positive values. This means that the Company is still able to make a profit from managing its assets. Based on the results of the comparison of EVA and ROA methods, it is known that the differences between all EVA companies have positive values. This means that the company has succeeded in creating economic added value for investors and their businesses. While the company's overall ROA value has a value below the industry standard of 30%. Thus, the performance in that year was classified as not good.

Muhammad Natsir Mallawi; Ita Sila

Journal of Management and Social Sciences (JIMAS) 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Companies or agencies/organizations must have quality human resources (HR) to achieve good performance results so that the company or agency/organization can achieve its goals. One way for companies/agencies/organizations to improve employee performance is by paying attention to the employee's work environment in the office to create a comfortable atmosphere for employees in carrying out their work. This research aims to find out how the work environment influences employee performance. This research used a simple random sampling technique (simple random sampling), with a sample of 34 respondents from the Office of the Financial and Development Supervisory Agency (BPKP) representing the province of South Sulawesi. This research uses quantitative, descriptive methods and the analysis used in this research is simple linear regression analysis. The results of the descriptive analysis in this research show that from the analysis of the coefficient of determination the R-square value is 0.380, meaning that 38% of employee performance is influenced by the work environment, the remaining 62% is influenced by variables other than the work environment. Likewise, the results of the t test (hypothesis) show that the t-count is greater than the t-table (4.433 > 1.691) and the significance is smaller than 0.05 (0.000 < 0.05), then H0 is accepted (there is an influence of variable Y). Thus, companies/agencies/organizations need to consider the work environment as a factor that can improve performance.

Liana Illiyanti; Abdul Malik; Bambang Kurniawan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The background of this research is the decline and fluctuation in each research variable, especially the company value variable which has decreased drastically from the previous year. This study aims to determine the effect of financial performance on the value of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for 2016-2021. This study uses a quantitative approach with secondary data collection methods. The analytical method used in this research is multiple linear regression analysis. The samples used in this study were 11 companies taken by purposive sampling method. The results of this study indicate that the variable liquidity has a significant negative effect on firm value. Meanwhile, the leverage and profitability variables have a positive and significant effect on firm value. This study also shows that together the variables Liquidity, Leverage and Profitability have a joint effect on company value in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2016-2021.

Eti Yuliana; Mahrizal Mahrizal

Jurnal Manajemen dan Ekonomi Kreatif 2023 Universitas Kristen Indonesia Toraja

This study aims to explore the impact of the Standard Operating Procedures (SOP) on employee performance at the West Aceh Regional Financial and Asset Management Agency (BPKD). The research sample consisted of 85 BPKD Aceh Barat employees who were selected using a purposive sampling technique. Data was collected through a questionnaire that had been tested for validity and reliability. Data analysis was performed using simple linear regression and the SPSS program. The results showed that SOP had a positive and significant impact on the performance of BPKD Aceh Barat employees. The value of t count is 5.015 and t table for this study is 2.00, indicating that t count is greater than t table. Thus, it can be concluded that SOPs have a significant influence on employee performance at BPKD Aceh Barat.

Friska Fauziah Umardhi; Muhammad Ikhsan Harahap

JURNAL RISET MANAJEMEN DAN EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

Every student at the university must complete an internship, especially at the Islamic State University of North Sumatra. Every student must have practical work experience to be able to start working after college. Internships are a good way to align theoretical knowledge with the real world of work because basically the theoretic knowledge learned in the classroom is not necessarily the same as what is done in the field. Working practices provide a great opportunity for students to interact directly with the world of business or work. Problems can arise from the failure to strike a balance between something intended and a situation that corresponds to the facts, which leads to the question "why" or "what's the reason for this". In addition, problems can emerge as a result of doubts or invalid information about an object in depth. That's the purpose of this research. This research is carried out through a qualitative approach. The research will be conducted from January 16th to February 16th at the People's Representative Council of the North Sumatra Provincial Region (Dprd Provsu), located at Imam Bonjol No.5, Petisah Central, Medan Petisha District, Medan City, North Sumatera. The research found that the DPRD C Commission of North Sumatra Province is responsible for overseeing the budget, development programmes, public policies, local financial management, and organizational performance. Therefore, the evaluation of the implementation of core tasks and functions of the Commission C should cover several important aspects, such as transparency and accountability, the effectiveness of oversight and budget management, impact on economic growth, and so on.

Rika Wulandari; Sabirin Iskandar; Fausiah Fausiah

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the performance of the Makassar City Tourism Office in 2020-2022 in terms of economic, efficiency and effectiveness elements. This research is a descriptive research study with the object under study is data on the realization of financial achievements contained in the Financial Report and Performance Report (LAKIN) of the Makassar City Tourism Office in 2020-2022. The data analysis technique used is quantitative descriptive analysis on economic, efficiency, and effectiveness measurements. Based on the results of the study, it shows that the performance of the Makassar City Tourism Office in terms of Economic, Efficiency and Effectiveness elements has almost met the requirements of Value for Money where each element almost reaches the maximum ratio value which is accompanied by budget savings every year. So it can be stated that the financial performance of the Makassar City Tourism Office almost meets the requirements of Value for Money where each allocated budget is able to be managed quickly in carrying out each program that has been determined.

Indalisti Indalisti; Dirvi Surya Abbas; Dewi Rachmania

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of business strategy and corporate social performance on stock returns in non- financial companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 5 years, namely the 2015-2019 period.The population of this study includes all non-finance listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 136 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that corporate social performance has a negative effect on stock returns, while the business strategy have no effect on stock returns. However, simultaneously the, business strategy and corporate social performance affect stock returns.    

Puput Patmawati; Dirvi Surya Abbas; Imas Kismanah

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study is to determine the effect of environmental performance, independent commissioners, company age and sharia supervisory board on Islamic social reporting in Islamic banking in Indonesia. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all Islamic banking registered with the Financial Services Authority (OJK) in the form of Sharia Commercial Banks (BUS) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been defined as 10 companies. The type of data used is secondary data obtained from the website of the Financial Services Authority (OJK). The analytical method used is panel data regression analysis. The results show that partially environmental performance has a positive effect on ISR, independent commissioners of company age and sharia supervisory boards have no effect on ISR.    

M. Irvan Fahrul Sitorus; Isnaini Harahap; Rahmat Daim Harahap

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2023 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to analyze the influence of regional financial performance on capital expenditure allocation. The data used is secondary data from 2018 to 2021 which comes from regional financial reports. Data analysis was carried out using multiple linear regression. The research results show that regional financial performance has a positive and significant effect on capital expenditure allocation. This shows that the better the regional financial performance, the greater the capital expenditure allocation that can be allocated. The ability of regional governments to manage their regional finances can be measured by analyzing regional financial performance. Regional financial performance consists of financial ratios. These financial ratios are used to assess regional financial independence in financing the implementation of regional autonomy, measure effectiveness and efficiency in realizing regional income, measure the extent of regional government activity in spending its regional income, measure the contribution of each source of income in the formation of regional income, see growth/development of income and expenditure during a certain period of time.

Wandy Desry; Elisabet Pali; Stefani M. Palimbong

Jurnal Bintang Manajemen (JUBIMA) 2023 Pusat Riset dan Inovasi Nasional

Lembang Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to lembang. A lembang that is able to manage its finances effectively and efficiently is certainly expected to be able to stimulate the economy through absorption of the budget in productive and potential sectors so that overall it will be able to increase efficiency. In this study, efficiency ratio analysis is used to see how far the Lembang Burasia Government is in managing its regional finances. The results of the calculation of regional financial efficiency ratios average 120%.

Firdayanti Firdayanti; Niar Astaginy; Agus Zul Bay

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

Irawan, Rizka; Ismiyati, Defifi

Jurnal Maisyatuna 2023 STAI Denpasar Bali

This research aims to investigate the influence of the COVID-19 pandemic, media relations strategies, corporate branding, communication styles, and entrepreneurship education on the financial performance of online service companies amidst turbulent market conditions. The study adopts a mixed-methods approach, utilizing in-depth interviews and content analysis. Sampling will target a diverse range of online service companies, focusing on those operating in sectors heavily impacted by the pandemic. Data analysis will involve thematic coding to identify key factors shaping financial performance. Findings will shed light on the interplay between external factors, communication strategies, and entrepreneurship education in navigating challenging market landscapes, providing insights for both academia and industry.

Seger Santoso; M. Reza Saputra

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This study analyzes the impact of the merger between three state-owned Islamic banks that formed Bank Syariah Indonesia (BSI) in 2021 on growth and innovation. This merger aimed to create an entity that is stronger and more competitive globally. Using quantitative analysis of BSI’s financial reports before and after the merger along with qualitative insights through interviews with management, this research found significant increases in sales revenue and customer base, from 14 million pre-merger to 19 million post-merger. Although investment income fluctuated, overall financial performance improved. This study highlights the significance of financial report analysis in evaluating merger success and its effects on product and service innovations. With government support and substantial market potential, BSI is expected to contribute significantly to Indonesian Sharia economic development.

Prasetiyo, Yudhi; Wisnantiasri, Sila Ninin; Riyani, Etik Ipda

Dinamika Akuntansi Keuangan dan Perbankan 2023 Faculty of Economic and Business Universitas STIKUBANK

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.

Desnita Layuk Allo; Elisabet Pali; Adriana M. Marampa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to find out the condition of financial performance at PT. XYZ Tbk. period 2020-2022. The data collection procedure for this study is secondary data taken from the first party. The data analysis technique for this study is quantitative using Liquidity Ratios (quick ratios and current ratios), Solvency Ratios (debt to asset ratio and debt to equity ratio), Profitability Ratio (ROE), Activity Ratio (total asset turnover). The results of this study are, in the calculation of the current ratio, quick ratio, debt to asset ratio, debt to equity ratio, ROE, the calculation results do not meet industry standards which results in the company's condition being in a bad condition, while the calculation of the asset turnover ratio has calculation results that exceed industry standards which means the value of asset turnover is in good condition.