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79,575 articles from 739 journals · 2,111 citations tracked

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Analytics

Mar’atussolehah Mar’atussolehah; Novi Mubyarto; Muhammad Ismail

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted to see whether there was an influence of liquidity and profitability on profit growth in three islamic commercial banking companies listed on the indonesia stock exchange (BEI). The phenomenon of profit growth is the company’s ability to increase net profit compared to the previous year. Good profit growth can reflect that the company’s financial performance and financial condition are good. Profit growth can be calculated by subtracting the current period’s net profit from the previous period’s net profit and the dividing by the previous period’s net profit. There are two ratios used in this research, namely the liquidity ratio (Current Ratio, Quick Ratio) and the profitability ratio (Return On Asset).

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.

Sakinah, Gina

Jurnal Manajemen Sosial Ekonomi 2023 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to analyze the difference in the value of West Java's BAZNAS' financial performance before and after Covid-19. Use descriptive analysis techniques in conjunction with quantitative approaches to produce a comprehensive picture. The sources of research data are primary data and secondary data. The method of calculating zakat financial ratios uses the formula Net Allocation Ratio, Zakat Allocation Ratio, Infaq and Shodaqo Allocation Ratio, ZIS Turnover, Current Ratio, and Cash to ZIS Ratio. Data analysis techniques to measure differences in BAZNAS performance before and after the pandemic, the author uses a statistical test, namely paired sample t-Test. Paired sample t-Test is a difference test between two paired samples. Based on the results of paired sample t-test, all financial ratios tested did not have a significant difference between before and after the Covid-19 pandemic. This means that the collection and distribution of zakat funds during the Covid-19 pandemic did not experience significant differences.

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.

Syahirah Syahirah; Muhammad Yafiz; Nur Fadhilah Ahmad Hasibuan

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study aims to determine the measurement of the financial performance of the Regional Government of Medan City using value for money at the Regional Financial and Asset Management Agency of Medan City. This research uses a descriptive qualitative approach method. Data collection techniques in this study are in the form of interview techniques and documentation techniques. Based on the results of the study obtained namely, The Financial Performance of the Medan City Government as measured by the economic ratio from 2017-2021 can be said to be economical because based on the economic ratio calculated for 5 years, the overall average is 77%, which is included in the economic category because the economic ratio level is less than 100%. In terms of efficiency, from 2017-2021, the overall average is 95%, which is included in the efficient category because the efficiency ratio level is less than 100%. And in terms of effectiveness from 2017 – 2021, the overall average is 85%, which is included in the ineffective category because the effective ratio level is still below 100%.

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.

Octa Viorica Aulia Putri; Susi Sarumpaet

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The development of the globalization era affects the capital market, additional capital is very necessary to improve company performance. Companies can offer ownership to the public through the capital market to increase company capital. This research was conducted to test whether there is an influence of good corporate governance on share prices. The variables used in the research include managerial ownership, institutional ownership and the board of directors. The research was conducted using a population of financial report data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, including 45 data samples. According to research findings, managerial ownership has a significant positive effect on share prices, institutional ownership has a significant positive effect on share prices and the board of directors has a significant negative effect on share prices. The limitations of this research lie in the sample and length of the research. The research only used a sample of manufacturing companies in the food and beverage subsector with a research period of 2018-2022.

Nadia Dwi Irmadiani

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.

Attan Navaron; Suparno Suparno

Jurnal MIMBAR ADMINISTRASI 2023 Universitas 17 Agustus 1945

This type of personnel expenditure is one of the plans that needs to be calculated carefully because in personnel expenditure problems often occur minus or surplus budgets at the end of the year which result in not achieving proper reporting. The purpose of this analysis is to carry out an analysis of the occurrence of minus budgets in personnel spending and strategies to solve these problems using SWOT analysis. This analysis was carried out using a qualitative approach. The types of data used in this study are primary data types, namely observations and interviews during the Forum Group Discussion and secondary data types, namely documents, journals, financial reports and other data related to the problem being analyzed. The results of this study are as follows: 1) the placement of personnel expenditures for all work units in a district/city area is in the Secretary General's DIPA which can break the chain of minus budget problems evenly so that it makes it easier to solve problems, 2) the problem of adding tasks to the finance section can be done by improving the performance management of the financial section. Conclusion: the completion of the minus budget can be used by placing the employee budget in one work unit, 3) pathology in bureaucracy conducted in readiness of employee and lack of reward. Placement of the budget in a work unit must be followed by the consequences affected by the transfer so that it does not cause problems.

Rowiyah Asengbaramae

The research delves into the historical background of Islam in Thailand, shedding light on the cultural and economic interactions between the Muslim minority and the broader Thai society. Special attention is given to the emergence and development of Islamic financial institutions within this context, investigating their growth, challenges, and contributions to the overall financial sector. Methodologically, a combination of qualitative and quantitative approaches is employed to gather data on the financial habits of the Thai Muslim population and the performance of Islamic financial institutions. Interviews, surveys, and financial data analysis are utilized to gain insights into the preferences, challenges, and opportunities faced by both the Muslim community and Islamic financial institutions. The findings of this study contribute to the understanding of how Islamic finance is adapted and practiced in a non-Muslim majority country. It also explores the potential impact of Islamic financial institutions on economic development and financial inclusion for the Thai Muslim population. The research not only adds to the academic discourse on Islamic finance but also provides practical insights for policymakers and financial institutions looking to enhance financial services for diverse communities within a pluralistic society.

Ramdhani Ramdhani; Aliah Pratiwi

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

This research aims to examine the influence of liquidity ratios, profitability ratios and activity ratios on the financial performance of PT. Adaro Energy Tbk. This research is a type of associative research. The population used in the research was the financial report of PT Adaro Energy Tbk. For 16 years since it was listed on the Indonesian Stock Exchange (BEI), namely 2005-2021. The sample technique used was purposive sampling, so the sample in this study was 10 years of financial reports. The research results based on the F test show that there is no significant influence simultaneously between Current Ratio, Net Profit Margin, Total Asset Turn Over on financial performance at PT. Adaro Energy Tbk.

Novian Paisal Sitompul; Khaira Amalia Fachrudin; Nisrul Irawati

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

This research aims to empirically prove the influence of financial literacy and financial technology on financial inclusion, the influence of financial literacy and financial technology on financial performance, the influence of financial inclusion on financial performance, and the influence of financial literacy and financial technology on financial performance through financial inclusion of SMEs in Sei Semayang Village, Deli Serdang Regency. The sample for this research was UKM Sei Semayang Village, Deli Serdang Regency which was selected using the purposive sampling method. Data analysis uses Structural Equation Modeling-Partial Least Square. The research results show that financial literacy and financial technology have a positive and significant effect on financial inclusion, financial literacy, and financial technology have a positive and significant effect on financial performance, financial inclusion has a positive and significant effect on financial performance, and financial inclusion mediates the effect of financial literacy and financial technology on financial performance.

Abadi, Ruklie; Purwanti, Ika

Jurnal Maisyatuna 2023 STAI Denpasar Bali

This study aims to investigate the impact of the COVID-19 pandemic on the financial performance of commercial banks through a comparative analysis. The research model adopts a qualitative approach to delve into the nuanced factors affecting bank performance during the pandemic. Purposive sampling is employed to select participants from the commercial banking sector. Data analysis involves thematic coding and comparative analysis. Findings reveal insights into the resilience and adaptability of commercial banks amidst the pandemic, shedding light on key indicators such as capital asset ratio, return on assets, operational costs, and liquidity ratios. The study contributes to understanding how commercial banks navigate financial challenges during crises, providing valuable insights for stakeholders and policymakers.

Ronald N Girsang

Student Research Journal 2023 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The Covid-19 pandemic phenomenon also has an impact on the economic and business sectors. The IHSG trend has decreased since the Covid-19 pandemic case was announced. Rises and falls in share prices can be caused by financial performance factors. This research examines whether there is a difference in the influence of ROA on share prices both before and during the pandemic. The objects in this research are all telecommunications companies, with a purposive sampling method, the sample obtained in this research was 13 companies, namely telecommunications companies that published share prices before the Covid-19 pandemic as many as 13 and during the Covid-19 pandemic as many as 13. Using this method Simple linear regression shows that ROA has an effect on stock prices before the pandemic, and ROA has an effect on stock prices during the pandemic. ROA for telecommunications companies was 12.7% before the pandemic, increasing to 24.2% during the pandemic. This means that a pandemic event can increase the relationship between ROA and share prices.

Alvi Natzmi; Andri Soemitra

Journal Economic Excellence Ibnu Sina 2023 STIKes Ibnu Sina Ajibarang

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals

Manna Wassalwa; Fauzi Arif Lubis; Aqwa Naser Daulay

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This research aims to analyze the influence of accountability and fairness on the financial performance of PT. L-Hijrah Tour & Travel Medan. This research uses primary data by distributing questionnaires as a research source and secondary data in the form of financial reports of PT. L-Hijrah Tour & Travel Medan from 2018-2022. The respondents in this research were employees of PT. L-Hijrah Tour & Travel Medan with 30 responses. The sampling method used in this research is saturated sampling, while the data analysis method is carried out using the multiple linear regression method supported by the SPSS version 22 program. The results of this research show that accountability has a smaller and significant effect, 0.05 (0.002 < 0.05), meaning that in this study Ho was rejected and Ha was accepted. Accountability influences the financial performance of PT. L-Hijrah Tour & Travel Medan.