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80,083 articles from 753 journals · 2,111 citations tracked

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Analytics

Jose Miguel Reyes; Lea Patricia Santos; Antonino Perez

International Journal of Applied Mathematics and Computing 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This paper compares various machine learning models in their ability to predict financial trends, with a focus on time-series analysis. We evaluate models such as linear regression, decision trees, support vector machines, and deep learning, measuring their performance based on accuracy, computational cost, and interpretability. Our results reveal that deep learning models offer superior accuracy but are less interpretable, while simpler models, though less accurate, provide better insight into the underlying data. This research provides guidelines for selecting suitable models based on specific financial applications.

Ahmad Joki Rustandi; Efni Anita; Firman Syah Noor

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

This research is motivated by the complex relationship between operating leverage, financial leverage, and earnings per share (EPS) in the context of corporate finance. This research aims to analyze the impact of operating leverage and financial leverage on earnings per share in manufacturing companies listed on the Jakarta Islamic Index during the period 2018-2022. Utilizing financial data from the sample companies, the study adopts a quantitative approach with regression analysis using Eviews to evaluate the relationship between operational and financial leverage with the performance of earnings per share. The research results indicate that operating leverage does not have a significant effect on earnings per share, with a partial test probability value of 0.9744 > 0.05. Financial leverage also does not have a significant effect on earnings per share, with a partial test probability value of 0.7368 > 0.05. Simultaneously, operating leverage and financial leverage do not have a significant effect on earnings per share, with a simultaneous test probability value of 0.94578 > 0.05. The calculation of the coefficient of determination shows that the independent variables in the model fail to explain the variation in the dependent variable well. Subsequent research is recommended to increase the sample size of manufacturing companies listed on the JII and replace insignificant independent variables with others that can significantly influence earnings per share.

Hapsari Amartha Pertiwi; Katiya Nahda

International Journal of Management Research and Economics 2024 Institut Teknologi dan Bisnis (ITB) Semarang

This research aims to analyze the role of corporate social responsibility (CSR) disclosure and good corporate governance (GCG) in enhancing financial performance. This research model was tested using a sample from all mining sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. The data analysis employed multiple linear regression and Generalized Least Square (GLS) methods to identify independent variables influencing the dependent variable in detecting indirect effects through financial performance proxied by ROA, EPS, and Tobin’s Q. The results of the study indicate that CSR has a positive effect on ROA, a negative effect on EPS, and no significant effect on Tobin’s Q. GCG proxied by independent board of commissioners, has a positive effect on ROA and Tobin’s Q. Audit committee has a positive effect on ROA and a negative effect on EPS and Tobin’s Q. Board of directors has a positive effect on EPS and Tobin’s Q but no significant effect on ROA.

M.Arief Safi’i; Ratna Ayu Wijayanti; Riki Zogik Firmansyah; Renny Oktafia

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2024 CV. ALIM'SPUBLISHING

This research evaluates and optimizes the operational efficiency of Bank Negara Indonesia (BNI) during the 2020-2023 period with a focus on the cost of funds ratio. Using a quantitative approach and qualitative interpretation, this research analyzes BNI financial data to identify trends and factors that influence fund expense ratios. The results provide insight into BNI's performance compared to industry standards and competitors. It is hoped that the recommendations from this research can help BNI management improve operational efficiency, support competitiveness in the banking industry, and make a positive contribution to the national economy.

Reza Santika; Rizka Ayuni; Titin Trisnawati

Jurnal Kendali Akuntansi 2024 International Forum of Researchers and Lecturers

This research is entitled Financial Ratio Analysis in Assessing Financial Performance (Case Study of PT. Arthavest Tbk Listed on the IDX 2018-2022). The purpose of this research is to find out how the company PT. Arthavest Tbk for the 2018-2022 period using Liquidity Ratios, Activity Ratios and Profitability Ratios. This research method is descriptive research with a quantitative approach, namely by collecting, processing and interpreting the data obtained so that you can get a clear picture of the situation being studied based on numbers. The data collection technique is obtained from documentary evidence which contains data relevant to the object of the research carried out, namely by collecting PT financial report data. Arthavest Tbk. obtained from the Indonesian Stock Exchange (BEI) website, namely www.idx.co.id. The results of this research indicate that PT. Arthavest Tbk for the 2018-2022 period tends to remain unstable, however, the company's liquidity ratio has been able to fulfill its short-term obligations by obtaining current assets that are greater than its current liabilities

Af Sari, Winda; Indiworo, Hawik Ervina; Violinda, Qristin

Jurnal Riset Rumpun Ilmu Ekonomi 2024 Lembaga Pengembangan Kinerja Dosen

The purpose of this research is to find out what factors in financial performance influence the growth of profitability at Bank Danamon and to find out whether company size at Bank Danamon can affect the growth of profitability at Bank Danamon. In conducting this research, the researcher was guided by previous studies and the research method used in this method was quantitative research and for the validity of the data, the researcher took samples from the official Danamon bank financial reports that had been published and had been processed by the researcher. The results of the analysis in this study show that the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and company size have a significant positive influence on bank Danamon TBK's profitability, while Net Interest Margin (NIM) and BOPO have no effect on the profitability of bank Danamon Tbk.

Hadisutrisno Hadisutrisno; Mochammad Subhaan

Global Leadership Organizational Research in Management 2024 STIKes Ibnu Sina Ajibarang

Today's business competition is increasingly fierce, requiring an organization to have high competitive advantage. In order to obtain the expected quality of performance, the company pays great attention to the sense of job satisfaction of its employees. The sampling method used in this research is the saturated sample method, namely where the total population of Centra Electric employees is 63 people. Descriptive analysis in this research is in the form of respondents' responses to the statements submitted in the questionnaire in the form of frequency, percent, valid percentage and cumulative percentage. This research states that the Motivation variable has a P-Value value of 0.020 < 0.05, and a statistical t value of 2.333 > 1.96 and work compensation has a P-Value value of 0.000 < 0.05, and a statistical t value of 8.446 > 1.96 has an effect on satisfaction. Employee Work. The work motivation variable has a P-value of 0.006 < 0.05, and the statistical t value is 2.778 > 1.96. And the job satisfaction variable has an effect on performance. Partially, job satisfaction has a significant positive effect on employee performance. Meanwhile, the Compensation variable has no effect on Employee Job Satisfaction at Central Electric Semarang City. The research results show that the P-Value value is 0.375>0.05, and the statistical t value is 0.888<1.96. Although compensation can be a significant factor in employee motivation and job satisfaction, there are situations where compensation may not directly impact performance. In conclusion, from the results of this research, non-financial factors can become more dominant in motivating employees. Compensation variables influence employee performance at Central Electric, Semarang City, which is partially mediated by Job Satisfaction.

Raudhatul Jannah; Aqwa Naser Daulay

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2024 Institut Teknologi dan Bisnis (ITB) Semarang

The aim of this research is to help report users make decisions and show accountability for the use of resources. The Budget Realization Report offers information about financial conditions. The aim of this research is to evaluate the financial performance of the Tanjung Pura District Office using data from the 2019–2021 budget realization report. In public sector organizations, budgeting can help achieve accountability. The budget realization report shows the difference between the budget and its realization for a reporting period by providing an overview of the source, distribution and use of financial resources supervised by the local government. Efficacy and efficiency ratios are used in qualitative descriptive techniques. Interviews and scientific presentation of data, especially reports on regional income and expenditure budget achievements, were used to collect data from field research. Research findings show that the PAD revenue performance of 94.09% in 2019, 99.04% in 2020, and 100.7% in 2021 is effective. Likewise, the expenditure budget shows efficiency with a percentage of 78.91% in 2019, 63.79% in 2020, and 58.9% in 2021, all of which are in line with the goals to be achieved. To increase effectiveness and efficiency in the future, it is hoped that the Tanjung Pura District Office can continue to operate optimally, optimize the use of the budget wisely, and further review the benefits and budget allocations.

Alifia Marchellina; Satrio Bhamakerti

Jurnal Kewirausahaan Cerdas dan Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to investigate the importance of financial performance evaluation in predicting the potential financial failure of a business entity. Financial performance evaluation is a critical step in assessing a company's financial stability and health and in identifying early signs of potential bankruptcy. In this research, the financial performance analysis method is used to measure the company's financial health holistically. The research results highlight that proper financial performance evaluation can provide a clear view of potential future financial failures, enabling management to take appropriate anticipatory steps.

Re Dirgantara; Febrian Hercahyo

Jurnal Bisnis Kreatif dan Inovatif 2024 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This research aims to evaluate the financial performance of PT. Semen Indonesia (Persero) Tbk with a focus on profitability ratio analysis during the 2016-2020 period. Through collecting financial data and applying the ratio analysis method, this research provides a comprehensive picture of the company's financial health and identifies the implications of the analysis results for stakeholders. The results of this research can provide valuable insight for company management, investors, financial analysts and related parties in making strategic decisions.

Kalypso Digantari; Aulia rahman

Jurnal Bisnis Kreatif dan Inovatif 2024 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This research aims to evaluate financial performance in managing village funds with a focus on assessing efficiency and growth using certain ratios. This research method involves financial ratio analysis which includes liquidity ratios, profitability ratios, and growth ratios. The data used comes from village fund financial reports for a certain period. The results of the analysis will provide an in-depth understanding of the efficiency of village fund management and its impact on economic growth at the local level. This research can provide guidance for the government and related parties in improving village fund management policies to achieve sustainable development goals.

Reski Sumariani; Marta Widian Sari; Selvi Zola Fenia

Journal Economic Excellence Ibnu Sina 2024 STIKes Ibnu Sina Ajibarang

This research aims to test how much influence financial knowledge and personality have on This research aims to examine the influence of work experience and work motivation on employee performance through job competence. The data collection method is through surveys and distributing questionnaires, with a sample of 57 respondents. The analytical method used is structural equation modeling using smartpls. The research of this study conclude that : (1) work experience influences work competency at PT. Transco Energi Utama. (2) work motivation has a negative and significant influence on work competence at PT. Transco Energi Utama. (3) work experience does not have a positive and significant effect on employee performance at PT. Transco Energi Utama. (4) work motivation does not have a positive and significant effect on employee performance at PT. Transco Energi Utama. (5) work competency has a positive and significant influence on employee performance at PT. Transco Energi Utama. (6) work experience has a negative and significant effect on employee performance through work competency at PT. Transco Utama Energi. (7) work motivation has a positive and significant effect on employee performance through work competency at PT. Transco Energi Utama.

Melysa Yuliana

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to evaluate service performance at the Animal Park through the application of the Balance Scorecard (BSC) as an evaluation instrument. The research method used involves qualitative and quantitative analysis to measure performance aspects including finance, customers, internal processes, and learning and growth. Data collection was carried out through interviews, observation and documentation analysis. The research results show that the application of BSC helps in understanding the balance between financial and non-financial aspects in evaluating service performance in Animal Parks. This evaluation provides comprehensive insight into various dimensions of performance, enabling management to identify areas of strength and weakness, and design effective improvement strategies.

Agus Wahyudianto

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the sustainability of culinary café businesses through business feasibility analysis. Business sustainability in the culinary sector is becoming increasingly important along with changes in people's consumption patterns and environmental demands. This research uses a business feasibility analysis method to assess the financial, economic, social and environmental aspects that influence the sustainability of a culinary café. Data was collected through surveys, interviews and direct observation of café operations. The research results provide a holistic picture of the sustainability of culinary café businesses and identify key factors that influence business performance and impact in various dimensions. The implications of these findings can provide guidance for business owners, government and other stakeholders to improve the sustainability of culinary café businesses.  

Anggi Permata Sari; Della Christine Parhusip; Fakhmi Zakaria; Haunan Damar; Roymon Panjaitan

International Journal of Management Research and Economics 2024 Institut Teknologi dan Bisnis (ITB) Semarang

This research analyzes the financial performance of PT. Ramayana Lestari Sentosa Tbk. during the 2018-2022 period using quantitative and descriptive analysis methods with liquidity, profitability, solvency, and activity ratios. The results show: 1) The liquidity ratio indicates a liquid condition throughout the period, despite a decrease in 2020. 2) Profitability ratios show a less profitable condition although the company generates profits, it hasn't reached previous year's figures. 3) Solvency ratios depict a manageable condition, despite an increase in 2020. 4) Activity ratios indicate a good condition as the company effectively utilizes its current assets to generate profits. In conclusion, the financial performance of PT. Ramayana Lestari Sentosa Tbk. is considered healthy as it quickly improves its financial performance, as evidenced by the calculated ratios.

Muhammad Rajali; Maya Macia Sari; Fanny Indah Lestari; Indah Permata Sari Sitorus Pane; Rafidha Yasmin Tarigan

Prosiding Seminar Nasional Manajemen dan Ekonomi 2024 Universitas Kristen Indonesia Toraja

The purpose of this writing is to discuss the application of the Balanced Scorecard (BSC) in companies to improve financial performance. The focus is on the concept and use of BSC as a strategic management tool without emphasis on specific research. The implementation of BSC is described as a holistic approach that allows companies to measure and manage their performance through four main perspectives: financial, customer, internal processes, and learning and growth. In discussing the application of the BSC, this paper highlights how this framework helps companies to reconcile strategic objectives with operational actions. An in-depth understanding of each BSC perspective is provided, with a particular focus on how non-financial aspects can support improved long-term financial performance. Cases of BSC use in companies as illustrative case studies are also included to provide a practical overview. The results show that the implementation of BSC can guide companies in achieving strategic balance, enabling management to make more informed and comprehensive decisions. The practical and strategic implications of implementing BSC without specific research are outlined as a potential guide for companies seeking to improve their financial performance through a balanced and integrated approach.

Putri Ramadana; Alsanah Alsanah; Desi Arianta Br Surbakti; Fachri Ikram; Yulia Sari Purba

Intellektika : Jurnal Ilmiah Mahasiswa 2024 STIKes Ibnu Sina Ajibarang

This study aims to analyze budget realization reports in measuring the financial performance of the Manpower Agency of North Sumatra Province for the period 2018-2022. The descriptive quantitative method was used by analyzing secondary data in the form of budget realization reports obtained from the official website of the North Sumatra provincial government. The results showed that the average effectiveness ratio was 80.49% which was included in the quite effective criteria, while the average efficiency ratio was 25.43% which was included in the very efficient criteria. In general, it can be concluded that the financial performance of the manpower agency was quite good but still needs improvement to achieve the targets that have been set.

Novita Putri Wattimena; Dedy Syahyuni; Lady Diana Warpindyastuti

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze performance in the East Jakarta Religious Court using this research method in the Balanced Score Card is a descriptive research that aims to clearly describe the analysis of employee performance through the analysis of growth and learning perspectives, customer perspective analysis, financial perspective analysis and internal business perspective analysis. The results of the research on the performance of employees of the East Jakarta Religious Court with the Balanced Score Card are quite good from the analysis of the internal business perspective of 9.09%, the analysis of the growth and development perspective of work discipline over the past 3 months by 20.5%, then in employees who are given training has increased over the past 3 years by 35.27% and employees who have left have decreased in the last 3 years by 10.82%, then the analysis of the financial perspective for the last 3 months by 0.804. In this study draws the conclusion that there is a significant influence between employee performance and the application of the Balanced Score Card. Because the East Jakarta Religious Court is still experiencing a decrease in outgoing employees because these 4 perspectives are considered not optimal

Ryan Zulhariyahya; Cahyadi Husadha; Elia Rossa

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the Board of Commissioners and Corporate Social Responsibility is important for a company. By implementing the Board of Commissioners and Corporate Social Responsibility properly and correctly, it will improve the image of the company, this will also improve the company's Financial Performance. This research aims to determine the influence of the Board of Commissioners and Corporate Social Responsibility variables on Financial Performance in banks listed on the IDX. The sampling technique in this research used purposive sampling which produced 29 samples over 4 years, namely 116 samples. The analytical method used is multiple regression analysis which is processed using Eviews Version 12. The research results show that only the Board of Commissioners has an influence on Financial Performance. while Corporate Social Responsibility has no effect on Financial Performance. Meanwhile, the results of the Board of Commissioners and Corporate Social Responsibility simultaneously have effect on Financial Performance.

Ahmad Fadly Fadhilah; Hexana Sri Lastanti

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This research aims to determine financial performance, operational complexity, and good corporate governance mechanisms against audit delay. The sample for this research is 66 mining companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The data in this research was obtained from secondary data originating from the company's financial reports and annual reports. The analytical method used in this research is multiple linear regression analysis. The results of this research test show that Profitability, Leverage, Operational Complexity, Audit Committee, and Institutional Ownership have no effect on Audit Delay. Meanwhile, the Board of Commissioners has a positive influence on Audit Delay.