Browsing by Author "Brata, Ignatius Oki Dewa"

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    ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM (Studi pada Kelompok Perusahaan Manufaktur Pertanian yang Terdaftar di Bursa Efek Indonesia)
    (Jurnal Akuntansi Bisnis & Ekonomi, Fakultas Ekonomi Universitas Widyatama, Vol.3, No.1, 2017-03) Brata, Ignatius Oki Dewa; Wijaya, John Henry; Putra, Ivan Gumilar Sambas
    The company's ability to generate profits in its operations is the main focus in the assessment of the achievements of companies, because of the profit of the company will be known to the company's ability to fulfill obligations to its investors and is also an important element in the creation of enterprise value which indicates prospects in the future. This study will examine the importance of fundamental analysis so that investors and analysts try to develop the information contained in the financial statements. The information in the financial statements of a company is believed to provide an overview of the current condition of the company as well as to predicting the condition of the company in the future. Because of the financial statements of the company will lead investors reacted to the decline or increase in stock prices. The data used in this research is secondary data from agricultural companies listed on the Indonesian Stock Exchange (BEI). The sampling method used is "purposive sampling". Profitability effect on Beta. The reason is the higher profitability, will minimize the risk of the company. Leverage effect on Beta. The reason is the higher leverage that is owned by the company is concluded under the company is improving Operational Prudoksiksi companies that will lead to increasing the capacity of production of goods produced by the company, so as to improve the profitability of the company.
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    CAN CORPORATE SOCIAL RESPONSIBILITY TURN AN ASSET INTO A PROFIT BOOSTING?
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Brata, Ignatius Oki Dewa; Arnan, Sendi Gusnandar; Hartiandini, Dania Novira
    This research aims to determine how much corporate social responsibility affects the level of profitability of companies in manufacturing industry sector companies listed on the Indonesia Stock Exchange in the period 2014 - 2019. This research is motivated by the existence of companies that refuse to carry out CSR programs because they are considered able to reduce revenue profit, because it will add to the company's heavy burden. The research method used in this research is the explanatory method. This research uses a sample of manufacturing industry companies in the Indonesia Stock Exchange in the 2014-2019 period, while the data analysis used in this research is the classic assumption test, simple linear regression analysis and hypothesis testing. The results showed that the implementation of corporate social responsibility affects the profitability of companies in the manufacturing industry sector. The more CSR indicators implemented, the higher the company's profitability.
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    DO THE PERFORMANCE OF COMPANIES IN INDONESIA ARE DISRUPTED BECAUSE OF THE COVID-19 PANDEMIC?
    (Solid State Technology Volume: 63 Issue: 4, 2020) Fitriaman, Wahyudin; Amalia, Ghinayah; Lestari, Dhea Mayang; Rahayu, Dewi; Brata, Ignatius Oki Dewa
    This Corona Virus has spread throughout the World. Besides having a very negative effect on the world of health, this virus is starting to exert its influence on the economic consequences caused by this pandemic. This has resulted in companies struggling to cope with the impact of this pandemic. Due to this pandemic, there are that ultimately threaten or disrupt the business processes of companies in the world, especially in the supply chain process. The impact of this pandemic in the long term can disrupt the process of Supply, Demand and infrastructure. this research would like to see in Food and Beverage Industry have been affected by the conditions of this Covid-19 pandemic. The researcher uses miscellaneous tools to check if there has been a change or a hit to the industry due to this pandemic, the researcher use ROA, DER and Total Asset to assess the performance of the sample companies in the industry.
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    DOES THE COMPANY'S PERFORMANCE EFFECT ON THE SUSTAINABILITY REPORT?
    (Solid State Technology Volume: 63 Issue: 3, 2020) Brata, Ignatius Oki Dewa
    Trends regarding Sustainability Reporting in Indonesia are experiencing positive developments. This can be concluded that the company already has an awareness that the company's survival depends on the company's relationship with its environment, this is in accordance with the legitimacy theory which states that the company has a contract with the community to carry out its activities based on the values of justice and how the company responds to various interest groups for legitimizing corporate actions. So that in this study the researcher wanted to test which one had a more effective effect on the trigger in the development of an upward trend in Sustainability Reporting, from several samples taken by researchers, data that represented financial performance and company size were obtained, after using logistic regression, data that stated that the size of the company seems to have the strongest influence on the disclosure of the sustainability report.
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    EFFECT OF COMPANY PERFORMANCE ON INFLATION DURING THE BEGINNING OF THE COVID 19 PANDEMIC (Empirical Study of Transportation Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019-2020 (Quarter I)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Sofianiswah, Nadillah Leica; Fitriana, Ega; Sudia, Reska Rahmawati; Nisa, Elya Choerun; Brata, Ignatius Oki Dewa
    This study aims to empirically examine the effect of Company Performance on Inflation during the beginning of the Covid-19 pandemic. The independent variable in this study is Company Performance which consists of Profitability (Return on Investment) as X1 and Liquidity (Current Ratio) as X2. The dependent variable is Inflation as Y. This type of research takes all-time series data including Company Performance and Inflation for the period 2019-2020 (Quarter I). The number of research samples using saturated sampling techniques was obtained 32 samples. The data analysis used was the t-test (partial) using SPSS 25. The results showed that simultaneously the Return on Investment and Current ratio affected Inflation Tm it shows that the profitability ratio variable (Return on Investment) has a significant effect on inflation, the Liquidity ratio (Current Ratio) variable has no significant effect on inflation.
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    THE EFFECT OF LOCAL GOVERNMENT REVENUE AND CAPITAL EXPENDITURES ON ECONOMIC GROWTH (Case Study of the City / Regency Government of West Java Province Period 2014-2018)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Arnan, Sendi Gusnandar; Brata, Ignatius Oki Dewa; Mulyati, Yati
    This study aims to determine how the influence of local government revenue and capital expenditure on economic growth in west java province period 2014-2018. The factors tested in this study are local government revenue and capital expenditure as an independent variable, while economic growth is the dependent variable. The method used in this research is descriptive analysis method to process and analyze the data obtained and to make a conclusion of the study. Data obtained through the government's financial statements and reports of economic growth from 2014 through 2018. The author uses the method of linear regression, correlation coefficient, determination coefficient and hypothesis testing using F test for simultaneous and t test for partial. Based on this study concluded that local government revenues and capital expenditure affects to economic growth.
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    LAVERAGE, PROFITABILITY, AND SIZE INFLUENCE OF CORPORATE DIVIDEND POLICY
    (International Seminar 2015; Directorat of Development and Cooperation University of Mercu Buana Yogyakarta, 2015-11-26) Brata, Ignatius Oki Dewa
    Every company needs a variety of riches to run the activities of its operation .The activities of the operation requires a source of funds, .The source of funds that will be > managed by the company'to smooth the activities of its operation .The management of financial activities of a company called the financial management ( Idawati and Sudiartha, 20 12 ) . One of the objectives of a company is to improve the welfare of wealth or maximize shareholder value through to the company .Increase in value of the company could be achieved if a company capable of operating with reach advantage which targeted .Through the advantage gained the companies will be able to give a dividend to shareholders , increase growth of the company and retains their survival ( sulistiyowati , graft , and utaminingtyas ,20 10 ) . Based on the data from idx and icmd, we know that manufacturing companies listed at 146 company.In accordance with the specified criteria obtained a sample of the 108 company.The samples using methods purposive sampling. Leverage influential negative for policies dividends ..It is also dijuga found in research abdul ( 2010 ) saying the bigger debt owned by the more small dividend , to be distributed .Profitability have had negative impacts for policies dividends .That was also discovered by islam et a1 ( 2012 ). Size of the company influential positive on dividend policy .In research hermuningsih in 2007 found the results of variable size influential significant positive for policies dividends .
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    PENGARUH LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR
    (Jurnal Ilmiah Akuntansi dan Humanika, Fakultas Ekonomi dan Bisnis Undiksha, Vol 5, No.1, 2015-12) Brata, Ignatius Oki Dewa
    Perusahaan yang telah go public memiliki tujuan utama, yaitu untuk meningkatkan kemakmuran pemegang saham dengan cara meningkatkan nilai perushhaan (Salvatore, 2005). Persepsi investor ada tingkat keberhasilan perusahaan dicerminkan melalui nilai perusahaan. Peningkatan nilai perusahaan karena tingginya harga saham akan membuat pasar percaya pada kinerja perusahaan dun prospeknya di masa yang akan datang. Tolok ukur yang sering dipakai untuk mengukur nilai perusahaan adalah price to book value, yang dapat diartikan sebagai hasil dari perbandingan di antara harga saham dengan nilai buku per lembar saham. Tingginya price to book value menunjukkan tingkat kemakrnuran pemegang saham yang merupakan tujuan utama dari perusahaan (Pt Indah Purnama Sari, 201 1). Berdasarkan data yang diperoleh dari IDX dun ICMD, diketahui bahwa perusahaan manufaktur yang terdaftar berjumlah 430 perusahaan. Berdasarkan kriteria yang ditetapkan diperoleh sampel akhir sebanyak 266perusahaan. Penentuan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukan bahwa leverage memiliki hubungan positf terhadap profltabilitas. Hal tersebut sesuai dengan penelitian yang dilakukan oleh Singapurwoko, 20!1 yang menyatakan bahwa hutang (leverage) adalah salah satu alat yang dipergunakan perusahaan untuk meningkatkan modal mereka dalam rangka meningkatkan keuntungan
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    RECEPTION INFORMATION SYSTEM AND CASH EXPENDITURE BUSINESS RENTAL SERVICES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nababan, Daniel; Brata, Ignatius Oki Dewa; Mariana, Citra; Subing, Hesty Juni Tambuati
    Companies in the industry must be able to survive the conditions in the industrial market. Therefore, companies are required to be able to develop along with the development and needs of the community in the industry. The more developed the life of the community, the more developed the food needs of the community. Accounting Information System is a series of components within the company that are used to produce data that has been processed to produce the right decision, so that it can produce financial statements, which will later be used by parties who have an interest in the company. The final results of the accounting information system built are expected to be able to make the information in the financial statements more reliable in planning, decision making, and control. The method used in this research is descriptive method. related to decision making and other policies. The main activities carried out by CV. RMT is providing car rental services. There are two proposed procedures designed by the author consisting of cash disbursement procedures and cash receipts. Procedures that are made are accompanied by data flow diagrams and flow charts.
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    THE THIRD PARTY FUND AND NON - PERFORMING FINANCING (NPF) EFFECT ON MURABAHAH FINANCING IN ISLAMIC COMMERCIAL BANKS IN INDONESIA 2015-2017
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Arnan, Sendi Gusnandar; Setiawati, Sherly; Nuryaman; Brata, Ignatius Oki Dewa
    This study aims to determine how the influence of third-party fund and non-performing financing to murabahah financing on Islamic commecial bank in Indonesia period 2015-2017. Factors that tested in this research were Third Party Fund and Non-Performing Financing as the independent variables while murabahah financing as a dependent variable. The research method used in this research was explanatory method. The population in this study was all monthly financial statement of Islamic banks published by Financial services Authority through sharia banking statistic which amounted to 173 months. The sample of this study consisted of 36 months. The data used in this research was the secondary data. The sample research technique used in this research was nonprobability sampling with purposive sampling method. Data method used in this research was multiple linear regression analysis. Partial research results showed that Third Party Fund have effect toward murabahah financing, Non-Performing Financing have effect toward murabahah financing. Simultaneously, Third Party Fund and Non-Performing Financing have influence to murabahah financing.