Browsing by Author "Octavia, Evi"

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    THE AFFECTING FACTORS OF BANKING PROFITABILITY
    (Solid State Technology Volume: 63 Issue: 4, 2020) Octavia, Evi; Yusuf, Toha Baharudin; Rahayu, Firda Aliyani; Putri, Hesty Utami; Supartika, Oneng
    This research meant to acknowledge and to test the impact between Non Performing Loan (NPL), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), and Biaya Operasional Pendapatan Operasional (BOPO) variable through the profitability of BUMN based bank. Through secondary data and quantitative method. There is 4 BUMN based bank that been heavily researched for a consecutive 10 years since 2010 to the late 2019 which is BRI Bank, BNI, BTN and Mandiri. Analysis method used here is the multiple linear regression analysis. The data processed by using the IBM SPSS Statistic 20 application by determining 0.05 significance state for the hypothesis test. It is shown that Non Performing Loan (NPL) not affecting not have any significant impact to the ROA. Net Interest Margin (NIM) in the other side inflicts a positive and significant impact to the ROA. Capital Adequacy Ratio (CAR) have a negative and significant impact to the ROA. Biaya Operasional Pendapatan Operasional (BOPO) also negatively impact and it is significant to the ROA.
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    AKUNTANSI MANAJEMEN DALAM PERSAINGAN GLOBAL
    (FOKUS : Jurnal Akuntansi dan Manajemen Sekolah Tinggi Ilmu Ekonomi Bandung, 2003-08) Octavia, Evi
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    ANALISIS PERBANDINGAN TINGKAT HASIL, TINGKAT RISIKO, DAN EVALUASI KINERJA PORTOFOLIO SAHAM YANG DIKELOLA OLEH TIGA FUND MANAGER (Studi Kasus di Dana Pensiun PT Telkom)
    (Jurnal Bisnis, Manajemen & Ekonomi Vol.6 No. 3, Universitas Widyatama, 2005-02) Octavia, Evi
    Penelitian ini dilakukan di Dana Pensiun Telkom Bandung berkaitan dengan pengelolaan saham oleh fund manager di Dana Pensiun Telkom, data yang digunakan adalah daftar dan harga saham yang dikelola oleh tiga fund manager (Dana Pensiun Telkom, Mess Pierson Finas, dan Schroder), dan IHSG selama enam bulan yaitu Januari - Juni 2004 Penelitian ini bertujuan untuk mengetahui tingkat return, tingkat risiko, perbandingan tingkat retum dan risiko antar fund manager, serta mengevaluasi kine rja portofolio saham yang dikelola oleh tiga fund manager di dana pensiun Telkom. Penelitian ini bersifat ex post facto artinya sesudah fakta, mengingat variabelvariabel yang diteliti telah ada perlakuan (manipulasi) sebelumnya oleh pihak lain. Metode penelitian ini ditujukan untuk melihat dan mengkaji hubungan antar dua variabel atau lebih. Variabel yang dikaji telah terjadi sebelumnya melalui perlakuan orang lain. Berdasarkan hasil penelitian, hasil retum dan risiko saham yang dikelola fund manager, dievaluasi menggunakan metode pengukuran Sharpe, Treynor, dan Jensen. Hasil evaluasi menunjukkan beberapa saham yang mempunyai kine rja yang baik, yaitu Dana Pensiun Telkom (Saham Bank Mandiri, Saham Bank Danamon, dan Saham Telekomunikasi Indonesia), Mess Pierson Finas (Saham Unilever dan Saham Astra Intemasional), Schroder (Saham Semen Gresik, Saham Unilever, Saham Bank lntemasional Indonesia, Saham Bank Central Asia, dan Saham Bank Danamon). Semoga hasil penelitian ini dapat diaplikasikan dan memberikan manfaat praktis bagi lingkungan bisnis. Harapan di masa yang akan datang, Dana pensiun Telkom dapat menembah pengelolaan sahamnya agar return yang dihasilkan dapat bertambah.
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    ANALYSIS OF THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN ASSESSING ENVIRONMENTAL PERFORMANCE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Herawati, Shinta Dewi; Octavia, Evi; Rachmawati, Rima
    This study aims to analyze the implementation of environmental accounting in assessing environmental performance. The research method used in this research is descriptive analysis and included in the type of library research. Based on the results of the study it can be concluded that the implementation of environmental accounting has an impact on company performance, especially environmental performance. The company has an interest in improving environmental performance with the ultimate goal of increasing the profits it receives. One way to improve environmental performance is to implement environmental accounting in corporate accounting practices.
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    AUDITOR TENURE, THE INDIVIDUAL CULTURAL AND AUDIT QUALITY
    (International Conference on Business, Entrepreneurship and Management 2012, San Beda College, 2012-01-25) Octavia, Evi
    This research was motivated by the global crisis that occurred in 2008, which resulted in the leaders of the G20 countries (in the London Summit 2008) decided some of the policies to be taken in the reform of the economy. One of the important policies to increase transparency and accountability of financial reporting in capital markets, including improving the quality of audits of public accounting to ensure transparency and accuracy of corporate financial information. The population on this research was the Auditor's Ofice Public Accountant IAI compartments * registered public accountant on 2009 in Bandung, amounting to 27 KAP. The design used in this research was an explanation (explanatory research) with descriptive and verification method research approach, because it explained the causal relationship between variables by testing the hypothesis. Data analysis in this research used the multiple linear regression method. The results was showed in this study that the Auditor tenure and cultural individuals together had no significant effect on the audit quality.
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    THE DETERMINANT FACTORS OF OPERATIONAL PERFORMANCE IN INDONESIAN BANKING COMPANIES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Sherlita, Erly; Octavia, Evi; Kusumah, R. Wedi Rusmawan; Sukmawati, Fitri; Winarso, Eddy
    This study aims to examine the determinant factors of operational performance in the Indonesia banking companies. The factors are tested include public funds, growth of earning assets, credit risks, liquidity risks and capital adequcy on operational performance. The data use a new unbalanced data panel from 203 financial reports of 44 banking companies that listed in the Indonesia Stock Exchange for the period 2013-2017. The results showed that public funds and the growth of earning assets have a significant negative effect on operational performance. Meanwhile, credit risk as measured by a non-performing loan has a significant positive effect on operational performance. However, this study found liquidity risk and leverage risk have no effect on operational performance.
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    THE EFFECT OF PROFITABILITY RATIO, LIQUIDITY RATIO AND LEVERAGE RATIO TO FINANCIAL DISTRESS (Studies at Textile and Garment Companies Listed on the Indonesia Stock Exchange 2012-2016)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Octavia, Evi; Aidina, Erdiana Nur
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    THE EFFECTS OF IMPLEMENTATION ON INTERNAL AUDIT AND GOOD CORPORATE GOVERNANCE IN CORPORATE PERFORMANCE
    (2nd International Conference on Business and Economic Research (2nd ICBER 2011), 2011-03-14) Octavia, Evi
    The purpose of this study was to determine The Effects of Implementation on Internal Audit and Good Corporate Governance in Corporate Performance. This research is motivated by the phenomenon of state owned companies in Indonesia that suffered losses. Reports on the audit of the five state-owned companies of all quantitative findings are losses due to inefficiency USD. 8.5 trillion and 1.6 billion dollars, the potential losses that occurred amounted to Rp. 7.3 trillion and 698 million U.S. dollars. The units of analysis in this research are state-owned company in Bandung. The method of this research use descriptive research. It used an explanation (explanatory research) with descriptive and verification method approach because it explains the causal relationship between variables by testing the hypothesis, and data analysis on this study using multiple linear regression method. The result of the implementation on internal audit and good corporate governance has a significant impact on company performance.
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    EKONOMI SYARIAH SEBAGAI SISTEM EKONOMI ISLAM
    (JURNAL BISNIS, MANAJEMEN & EKONOMI, Vol 9 No.7, Fakultas Bisnis & Manajemen Universitas Widyatama, 2009-12) Octavia, Evi
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    MANAJEMEN KEUANGAN DALAM PERSPEKTIF BISNIS GLOBAL
    (JURNAL BISNIS, MANAJEMEN & EKONOMI Vol. 8 No.4, Fakultas Bisnis & Manajemen Universitas Widyatama, 2007-05) Octavia, Evi
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    MANFAAT PELAKSANAAN GOOD CORPORATE GOVERNANCE (GCG) BAGI PENINGKATAN NILAI PERUSAHAAN
    (JURNAL BISNIS, MANAJEMEN & EKONOMI, Vol 9 No.3, Fakultas Bisnis & Manajemen Universitas Widyatama, 2008-02) Octavia, Evi
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    MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN
    (Jurnal Riset Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Komputer Indonesia, Vol.10, No.1, 2017-04) Sofiyanti, Asriningsih; Gusni; Octavia, Evi
    The purpose of this research is to explain an empirical evidence about the effect of Good Corporate Governance (GCG) mechanism and leverage on financial performance, and define which of the most important variables having powerful impact on the firm financial performance. Good Corporate Governance mechanism measured by using board gender, board of directors, board of commissioner, audit committee, and institutional ownership variables. Leverage measured by using Debt to Equity Ratio (DER) variable, while financial performance measured by using Return on Equity (ROE) variable. This research is using secondary data, such as the financial report, idx statistic report, and other related information of financial industry listed in Indonesia Stock Exchange for the period of 201 I to 2015. The sample used in this reseach were 23 companies which selected by using purposive sampling method. In this study, panel data regression methods have been conducted to explain the effect of GCG and leverage on the firm financial performance. The results show that board gender has a positive and significant effect on the firm financial performance. Meanwhile, boards of directors, board of commissioner, audit committee and leverage haveno significant effect on the firm financial performance. Moreover, institutional ownership has a positive effect and no significant on the firm financial performance.
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    MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN
    (Jurnal Riset Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Komputer Indonesia, Vol.10, No.1, 2017-04) Sofiyanti, Asriningsih; Gusni; Octavia, Evi
    The purpose of this research is to explain an empirical evidence about the effect of Good Corporate Governance (GCG) mechanism and leverage on financial performance, and define which of the most important variables having powerful impact on the firm financial performance. Good Corporate Governance mechanism measured by using board gender, board of directors, board of commissioner, audit committee, and institutional ownership variables. Leverage measured by using Debt to Equity Ratio (DER) variable, while financial performance measured by using Return on Equity (ROE) variable. This research is using secondary data, such as the financial report, idx statistic report, and other related information of financial industry listed in Indonesia Stock Exchange for the period of 201 I to 2015. The sample used in this reseach were 23 companies which selected by using purposive sampling method. In this study, panel data regression methods have been conducted to explain the effect of GCG and leverage on the firm financial performance. The results show that board gender has a positive and significant effect on the firm financial performance. Meanwhile, boards of directors, board of commissioner, audit committee and leverage haveno significant effect on the firm financial performance. Moreover, institutional ownership has a positive effect and no significant on the firm financial performance.
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    PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA 2003-2007
    (JURNAL AKUNTANSI , Volume 10 Nomor 2, Fakultas Ekonomi Universitas Kristen Krida Wacana Jakarta, 2010-05) Octavia, Evi
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    PERANAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT BANTU MANAJEMEN DALAM MENUNJANG EFEKTIVITAS BIAYA PENJUALAN PADA PT DIRGANTARA INDONESIA
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Simbolon, Imelda Feronika; Octavia, Evi
    Penelitian ini bertujuan untuk mengetahui seberapa besar peranan sistem akuntansi pertanggungjawaban terhadap efektivitas biaya penjualan pada PT. Dirgantara Indonesia (Persero). Penelitian ini dilatarbelakangi oleh adanya realisasi penjualan yang tidak mencapai target yang diharapkan pada PT. Dirgantara Indonesia (Persero).Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan eksplanatori. Populasi dalam penelitian ini adalah karyawan dan manajer divisi pemasaran dan penjualan di PT Dirgantara Indonesia (Persero). Teknik penentuan sampel yang digunakan dalam penelitian ini yaitu nonprobability sampling dengan metode purposive judgment sampling, dan jumlah sampel dalam penelitian ini sebanyak 54 responden. Hasil penelitian menunjukan bahwa sistem akuntansi pertanggungjawaban dan efektivitas biaya penjualan di PT. Dirgantara Indonesia (Persero) menunjukan bahwa sistem akuntansi pertanggungjawaban berpengaruh signifikan dan termasuk ke dalam kategori baik.
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    ROLE OF INTERNAL AUDIT IN SUPPORTING EFFECTIVENESS OF INTERNAL CONTROL MICRO CREDIT
    (De la Salle Lipa Philipines + Universitas Widyatama Bandung, 2011-04-27) Octavia, Evi; Yuliani, Ria
    This research is motivated by the risk in the provision of micro credit which is bounce payment, namely the circumstances in which a debtor cannot fulfill its obligations in accordance with the debts agreement he made. This risk will be even greater if the bank is not able to increase or improve the quality of loans extended. The purpose of this research is to know how big the role of internal audit in improving internal controls on the provision of micro credit. Research was conducted at PT Bank Mandiri (Persero) tbk Micro Business District Center, Bandung. This research used analytical descriptive method. Results of testing with Rank Spearman correlation showed a very strong relationship exists between the implementation of internal audit with the effectiveness of internal control provision of micro credit, amounting to 0.873. Testing the hypothesis with the t test obtained by value t count> t table (4.384> 1.943), it shows that internal audit contributes to the effectiveness of internal control provision of micro credit.