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Analisis Kinerja Keuangan Bank Syariah Indonesia Sebelum dan Sesudah Merger
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Peran Arus Kas Dan Rasio Keuangan Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observati...
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Kinerja Keuangan Industri Sepak Bola dalam Perspektif Likuditas dan Solvabilitas
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The purpose of this study is to determine the effect of Liquidity and Solvabilty on financial performance in the professional football industry. In this study, the number of samples was 11 football industries. The method used in this study is multiple regression analysis with secondary data taken from the financial reports of the football industry for the period 2020 to 2023. The results of the study indicate that partially the Current Ratio and Quick ratio variables have no effect. Debt to Asse...
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Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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PENERAPAN MEDIA FLIPBOOK PAPER UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS SISWA PADA MATA PELAJARAN PPKn
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 14
, No 1
(2025)
Penelitian ini mengaplikasikan pendekatan Tindakan kelas (PTK) yang melibatkan 31 siswa (13 laki-laki dan 18 perempuan) pada fase D. Pengumpulan data dalam penelitian menggunakan observasi dan dokumentasi yang berupa media flipbook yang sesuai dengan indikator kemampuan berpikir kritis. Teknik analisis data pada penelitian ini menggunakan analisis deskriptif kualitatif. Adanya peningkatan skor rata-rata kemampuan berpikir kritis dari 65,2 (kategori cukup kritis) pada siklus I menjadi 78,4 (kateg...
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Pengaruh Kompensasi, Disiplin Kerja, dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Biro Umum Pengadaan Sekretariat Jenderal Kementerian Pertanian RI
CiDEA Journal
Vol 4
, No 1
(2025)
This study focuses on determining the effect of compensation, work discipline, work environment on the work productivity of employees of Biro Umum Pengadaan in Sekretariat Jenderal of the Republic of Indonesia using quantitative approaches. The sampling technique uses simple random sampling and the number of samples obtained by 53 respondents using questionnaires. In data processing using SPSS 26.0 software data instrument tests, multiple linear regression analysis, and hypothesis tests. Based o...
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Analisis Implementasi Etika Bisnis Terhadap Kinerja Perusahaan PT Goto Gojek Tokopedia Tbk
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 2
(2025)
Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in uphold...
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Strategy for Developing Karyalaksana Tourist Village in Bandung Regency
An International Journal Tourism and Community Review
Vol 2
, No 2
(2025)
Tourism village is a form of integration between the potential of natural tourism attractions, cultural tourism, and man-made tourism in a certain area supported by attractions, accommodation, and other facilities according to the local wisdom of the community. This study aims to explore the development of tourism villages and to analyze the impact on the welfare of the local community. The method used in this study is qualitative data analysis, which includes collecting information through inte...
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Pengaruh Upah Minimum Kabupaten Atau Kota (UMK), Pertumbuhan Ekonomi Dan Inflasi Terhadap Pengangguran Terbuka Di Jawa Tengah Tahun 2019 – 2023
DHARMA EKONOMI
Vol 32
, No 1
(2025)
The purpose of this study was to analyze the effect of UMK, economic growth and inflation on open unemployment in Central Java in 2019-2023. The total population of this study consisted of 35 districts or cities that provided 175 observations of data and used the saturated sample method so that all were used as sample data.
The analysis method used was multiple linear regression. Hypothesis testing using 5% degrees of freedom. The results of the reliability and validity tests showed that all qu...
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