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Research paper thumbnail of Kinerja keuangan perusahaan pada saat pandemi covid-19 dan saat pemulihan pasca pandemi covid-19

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

The phenomenon of the Covid-19 pandemic has caused changes in life and economic activities. Based... more The phenomenon of the Covid-19 pandemic has caused changes in life and economic activities. Based on the Statistical Indicators Sub-Directorate Survey by the Central Bureau of Statistics (BPS) Sub-Directorate of Statistics Survey regarding the impact of Covid-19 on business actors conducted in July 2020, it was stated that the majority of companies affected by Covid-19 were 82.85% of companies experiencing decrease in income, while 14.6% of other companies still get the same income from before covid-19. This research aims to determine the difference between CR, DAR, ROA, TATO on the company's financial performance during the COVID-19 pandemic and during recovery after the COVID-19 pandemic. This type of research is quantitative with secondary data collection from the financial statements of 2020 and financial statements of 2021. Sampling uses the purposive sampling method and the samples in this study are 96 companies in the infrastructure, utility, and transportation sectors li...

Research paper thumbnail of The Impact of New Accounting Standard: Financial Performance Differences and their Market Reaction

Asian Journal of Economics, Business and Accounting

Aims: This study aims to provide the differences in financial performance, before and after imple... more Aims: This study aims to provide the differences in financial performance, before and after implementation of PSAK 73 and its effect on the market reaction of infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX). Study Design: This study using the quantiative descriptive method. Place and Duration of Study: Indonesia Stock Exchange (IDX) and Yahoo Finance, Period 2019-2020 Methodology: This Study using quantitative data with secondary data from financial statement. The population of this study are infrastructure, transportation, and logistics companies listed on the IDX in 2019 – 2020 with a sample of 56 companies. In this study, data analysis was carried out in two stages using the Paired Sample T-Test to see differences in financial performance and to see the effect on market reactions using IBM SPSS. Results: Based on the results of the study using the Paired Sample T-Test, it shows that there is a significant difference in the Debt...

Research paper thumbnail of PENGARUH PROFITABILITAS,LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, JAMINAN DAN UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018)

Jurnal Akuntansi dan Keuangan, 2020

Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, levera... more Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan. jaminan dan umur obligasi terhadap peringkat obligasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling yang terdiri atas obligasi yang diterbitkan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2018 dan diperingkat oleh PT Pefindo. Berdasarkann kriteria tersebut, diperoleh sampel sebanyak 44 perusahaan selama empat tahun periode pengamatan. Penelitian ini menggunakan model analisis regresi linier berganda. Hasil dari penelitian ini adalah profitabilitas yang diproksikan dengan Return On Asset (ROA) tidak memiliki pengaruh terhadap peringkat obligasi, likuiditas yang diproksikan Current Ratio (CR) memiliki pengaruh positif teradapat peringkat obligasi, Leverage yang diproksikan dengan Long Term To Total Asset (LT...

Research paper thumbnail of Pengaruh Faktor Mikroekonomi dan Makroekonomi Terhadap Kebijakan Hutang Perusahaan

Jurnal Akuntansi dan Keuangan, 2019

The purpose of research is to get empirical evidence about the effect of microeconomics and macro... more The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on purposive sampling method with the purpose to get sample according to research aim. Sample consists of 160 observations. The analytical technique was multiple regressions. The research results show that microeconomics factors which are proxied by corporate growth, corporate size, and blockholder ownership has significant effect to debt policy. However, macroeconomics factors which are proxied by political stability and inflation rates has no significant effect to debt policy.

Research paper thumbnail of Pengaruh Kinerja Keuangan Terhadap Rate of Return (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 )

Jurnal Akuntansi dan Keuangan, 2020

The purpose of this study was to examine the effect of financial performance on the rate of retur... more The purpose of this study was to examine the effect of financial performance on the rate of return. The indicators used to measure financial performance are return on investment, net profit margin, earnings per share, operating cash flow, economic value added. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consists of 19 industrial mining companies with 56 samples. The analysis method used is multiple regression analysis. The results of hypothesis testing show that the Return on Investment (ROI) has no significant effect on the Rate of Return (ROR), Net Profit Margin (NPM) has significant effect on the Rate of Return (ROR), Earning Per Share (EPS) has no significant effect on the Rate of Return (ROR), Operating Cash Flow(OCF) has no significant effect on the Rate of Return (ROR), Economic Value Added (EVA) has no significant effect on the Rate of R...

Research paper thumbnail of The Pandemic Impact on Interest Based Income by Category of Commercial Banks in Indonesian

Asian Journal of Economics, Business and Accounting

This study aims to analyze the impact of Covid-19 in Indonesia on commercial banks, especially in... more This study aims to analyze the impact of Covid-19 in Indonesia on commercial banks, especially in obtaining interest based income and proportion of interest based income as the main income of banks. This study uses quantitative descriptive method. The research was conducted Indonesia Stock Exchange, second quarter periode of 2018-2021. The data used are official documents as secondary data sources, namely banking financial reports obtained through the website www.idx.co.id. The research sample consisted of 18 commercial banks that were included in the BUKU II category, then the BUKU III category as many as 12 commercial banks, and BUKU IV recorded as many as 9 commercial banks. The test was carried out with the help of the IBM SPSS program, with data analysis methods including descriptive statistics, normality test using the One Sample Kolmogorov-Smirnov Test, and different tests using the Paired Sample T-Test and the Wilcoxon Signed-Ranks Test. The results of this study indicate th...

Research paper thumbnail of The Changes in Accounting Standard: Their Impact of Implementation Allowance Impairment Losses

Asian Journal of Economics, Business and Accounting, 2022

Aims: This study aims to analyze the comparative of Allowance Impairment Losses (AIL) before and ... more Aims: This study aims to analyze the comparative of Allowance Impairment Losses (AIL) before and after implementation of PSAK 71 and its effect on banking profits. Study Design: This study used the quatiative descriptive method. Place and Duration of Study: Financial Services Authority, Period 2011-2020. Methodology: This Study used quantitative data with secondary data from financial statement. The population are conventional commercial Indonesian banks registered with the Financial Services Authority in 2011 – 2020 with a sample of 46 banks. Data analysis in this study was conducted using independent sample t-test and multiple linear regression with using the IBM SPSS that is Descriptive Statistics, Independent Sample T-Test, and also Multiplelinear Regression. Result: Based on the results of the indepedent sample t-test in this study, it showed that there were significant differences in the AIL variables before and after implementation of PSAK 71 . Based on the multiple linear r...

Research paper thumbnail of Peningkatan Pemahaman dan Kemampuan Pengelolaan Keuangan Keluarga dalam Rangka Pencapaian Kesejahteraan dan Kemandirian Rumah Tangga

Jurnal Sumbangsih, 2020

Kesalahan metode pengelolaan keuangan rumah tangga dapat mengakibatkan tidak tercapainya tujuan j... more Kesalahan metode pengelolaan keuangan rumah tangga dapat mengakibatkan tidak tercapainya tujuan jangka panjang dalam keuangan keluarga. Kegiatan ini bertujuan untuk memberikan edukasi dan pendampingan dalam menyusun anggaran rumah tangga bagi ibu–ibu kelompok Dharma Wanita Dinas lingkungan hidup kota Metro agar pengelolaan keuangan keluarga terlaksana tepat sasaran. Metode yang digunakan untuk memecahkan permasalahan yang ada adalah ceramah, tutorial (pendampingan), dan diskusi. Hasil dari kegiatan ini adalah peserta mampu memahami waktu yang tepat untuk menyusun anggaran rumah tangga dan menabung, peserta mampu memahami cara pengelolaan keuangan keluarga secara efektif dan efisien melalui pemahaman pencatatan pemasukan dan pengeluaran rutin setiap bulan, peserta mampu meningkatkan keterampilan pengelolaan keuangan keluarga melalui pemahaman pencatatan prioritas pengeluaran sehingga dapat mengendalikan pengeluaran setiap bulan.

Research paper thumbnail of Kinerja keuangan perusahaan pada saat pandemi covid-19 dan saat pemulihan pasca pandemi covid-19

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

The phenomenon of the Covid-19 pandemic has caused changes in life and economic activities. Based... more The phenomenon of the Covid-19 pandemic has caused changes in life and economic activities. Based on the Statistical Indicators Sub-Directorate Survey by the Central Bureau of Statistics (BPS) Sub-Directorate of Statistics Survey regarding the impact of Covid-19 on business actors conducted in July 2020, it was stated that the majority of companies affected by Covid-19 were 82.85% of companies experiencing decrease in income, while 14.6% of other companies still get the same income from before covid-19. This research aims to determine the difference between CR, DAR, ROA, TATO on the company's financial performance during the COVID-19 pandemic and during recovery after the COVID-19 pandemic. This type of research is quantitative with secondary data collection from the financial statements of 2020 and financial statements of 2021. Sampling uses the purposive sampling method and the samples in this study are 96 companies in the infrastructure, utility, and transportation sectors li...

Research paper thumbnail of The Impact of New Accounting Standard: Financial Performance Differences and their Market Reaction

Asian Journal of Economics, Business and Accounting

Aims: This study aims to provide the differences in financial performance, before and after imple... more Aims: This study aims to provide the differences in financial performance, before and after implementation of PSAK 73 and its effect on the market reaction of infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX). Study Design: This study using the quantiative descriptive method. Place and Duration of Study: Indonesia Stock Exchange (IDX) and Yahoo Finance, Period 2019-2020 Methodology: This Study using quantitative data with secondary data from financial statement. The population of this study are infrastructure, transportation, and logistics companies listed on the IDX in 2019 – 2020 with a sample of 56 companies. In this study, data analysis was carried out in two stages using the Paired Sample T-Test to see differences in financial performance and to see the effect on market reactions using IBM SPSS. Results: Based on the results of the study using the Paired Sample T-Test, it shows that there is a significant difference in the Debt...

Research paper thumbnail of PENGARUH PROFITABILITAS,LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, JAMINAN DAN UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018)

Jurnal Akuntansi dan Keuangan, 2020

Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, levera... more Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan. jaminan dan umur obligasi terhadap peringkat obligasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling yang terdiri atas obligasi yang diterbitkan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2018 dan diperingkat oleh PT Pefindo. Berdasarkann kriteria tersebut, diperoleh sampel sebanyak 44 perusahaan selama empat tahun periode pengamatan. Penelitian ini menggunakan model analisis regresi linier berganda. Hasil dari penelitian ini adalah profitabilitas yang diproksikan dengan Return On Asset (ROA) tidak memiliki pengaruh terhadap peringkat obligasi, likuiditas yang diproksikan Current Ratio (CR) memiliki pengaruh positif teradapat peringkat obligasi, Leverage yang diproksikan dengan Long Term To Total Asset (LT...

Research paper thumbnail of Pengaruh Faktor Mikroekonomi dan Makroekonomi Terhadap Kebijakan Hutang Perusahaan

Jurnal Akuntansi dan Keuangan, 2019

The purpose of research is to get empirical evidence about the effect of microeconomics and macro... more The purpose of research is to get empirical evidence about the effect of microeconomics and macroeconomics factors to debt policy. This research used the Financial Companies which is listed in Indonesia stock exchange started the year 2014-2018 with total 32 Companies. Samples are selected based on purposive sampling method with the purpose to get sample according to research aim. Sample consists of 160 observations. The analytical technique was multiple regressions. The research results show that microeconomics factors which are proxied by corporate growth, corporate size, and blockholder ownership has significant effect to debt policy. However, macroeconomics factors which are proxied by political stability and inflation rates has no significant effect to debt policy.

Research paper thumbnail of Pengaruh Kinerja Keuangan Terhadap Rate of Return (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018 )

Jurnal Akuntansi dan Keuangan, 2020

The purpose of this study was to examine the effect of financial performance on the rate of retur... more The purpose of this study was to examine the effect of financial performance on the rate of return. The indicators used to measure financial performance are return on investment, net profit margin, earnings per share, operating cash flow, economic value added. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consists of 19 industrial mining companies with 56 samples. The analysis method used is multiple regression analysis. The results of hypothesis testing show that the Return on Investment (ROI) has no significant effect on the Rate of Return (ROR), Net Profit Margin (NPM) has significant effect on the Rate of Return (ROR), Earning Per Share (EPS) has no significant effect on the Rate of Return (ROR), Operating Cash Flow(OCF) has no significant effect on the Rate of Return (ROR), Economic Value Added (EVA) has no significant effect on the Rate of R...

Research paper thumbnail of The Pandemic Impact on Interest Based Income by Category of Commercial Banks in Indonesian

Asian Journal of Economics, Business and Accounting

This study aims to analyze the impact of Covid-19 in Indonesia on commercial banks, especially in... more This study aims to analyze the impact of Covid-19 in Indonesia on commercial banks, especially in obtaining interest based income and proportion of interest based income as the main income of banks. This study uses quantitative descriptive method. The research was conducted Indonesia Stock Exchange, second quarter periode of 2018-2021. The data used are official documents as secondary data sources, namely banking financial reports obtained through the website www.idx.co.id. The research sample consisted of 18 commercial banks that were included in the BUKU II category, then the BUKU III category as many as 12 commercial banks, and BUKU IV recorded as many as 9 commercial banks. The test was carried out with the help of the IBM SPSS program, with data analysis methods including descriptive statistics, normality test using the One Sample Kolmogorov-Smirnov Test, and different tests using the Paired Sample T-Test and the Wilcoxon Signed-Ranks Test. The results of this study indicate th...

Research paper thumbnail of The Changes in Accounting Standard: Their Impact of Implementation Allowance Impairment Losses

Asian Journal of Economics, Business and Accounting, 2022

Aims: This study aims to analyze the comparative of Allowance Impairment Losses (AIL) before and ... more Aims: This study aims to analyze the comparative of Allowance Impairment Losses (AIL) before and after implementation of PSAK 71 and its effect on banking profits. Study Design: This study used the quatiative descriptive method. Place and Duration of Study: Financial Services Authority, Period 2011-2020. Methodology: This Study used quantitative data with secondary data from financial statement. The population are conventional commercial Indonesian banks registered with the Financial Services Authority in 2011 – 2020 with a sample of 46 banks. Data analysis in this study was conducted using independent sample t-test and multiple linear regression with using the IBM SPSS that is Descriptive Statistics, Independent Sample T-Test, and also Multiplelinear Regression. Result: Based on the results of the indepedent sample t-test in this study, it showed that there were significant differences in the AIL variables before and after implementation of PSAK 71 . Based on the multiple linear r...

Research paper thumbnail of Peningkatan Pemahaman dan Kemampuan Pengelolaan Keuangan Keluarga dalam Rangka Pencapaian Kesejahteraan dan Kemandirian Rumah Tangga

Jurnal Sumbangsih, 2020

Kesalahan metode pengelolaan keuangan rumah tangga dapat mengakibatkan tidak tercapainya tujuan j... more Kesalahan metode pengelolaan keuangan rumah tangga dapat mengakibatkan tidak tercapainya tujuan jangka panjang dalam keuangan keluarga. Kegiatan ini bertujuan untuk memberikan edukasi dan pendampingan dalam menyusun anggaran rumah tangga bagi ibu–ibu kelompok Dharma Wanita Dinas lingkungan hidup kota Metro agar pengelolaan keuangan keluarga terlaksana tepat sasaran. Metode yang digunakan untuk memecahkan permasalahan yang ada adalah ceramah, tutorial (pendampingan), dan diskusi. Hasil dari kegiatan ini adalah peserta mampu memahami waktu yang tepat untuk menyusun anggaran rumah tangga dan menabung, peserta mampu memahami cara pengelolaan keuangan keluarga secara efektif dan efisien melalui pemahaman pencatatan pemasukan dan pengeluaran rutin setiap bulan, peserta mampu meningkatkan keterampilan pengelolaan keuangan keluarga melalui pemahaman pencatatan prioritas pengeluaran sehingga dapat mengendalikan pengeluaran setiap bulan.