Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Right Issue di BEI

The Purpose of this study was to analyze the diffrences in financial performance before and after right issue. Right issue a corporate action by the company by issuing new shares offered to existing shareholders. Sampling in this study using method purposive sampling. The samples in this research are 33 companies that conduct period 2011 – 2015. The financial performance in will be analysis through the five financial ratios namely CR, DER, TAT, ROA, and PER. This research data analysis technique using paired sample t test and Wilcoxon signed ranks test. The results showed that significant diffrences in TAT ratio before and after the right issue. While the research for the ratios of CR, DER, ROA, and PER showed no significant difference before and after right issue. These result indicate that the company’s financial performance two years after the right issue is more efficient in utilizing company’s assets in order to increase sales.

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Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin-Off dan Hasil Akuisisi

Journal of Applied Islamic Economics and Finance ◽

10.35313/jaief.v1i1.2408 ◽

2020 ◽

Vol 1 (1) ◽

pp. 233-245

Author(s):

Bagus Jaya Firdaus ◽

Diharpi Herli Setyowati

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Commercial Bank ◽

Commercial Banks ◽

Hypothesis Test ◽

T Test ◽

Financial Ratios ◽

Annual Data ◽

Analysis Technique ◽

Significant Difference

This research is a study that compares the financial performance of Sharia Commercial Bank spin-off and acquisition. This research used BJB Syariah Bank and BNI Syariah Bank as a sample from Syariah Bank of spin-off result meanwhile Bank BRI Syariah, Bank BCA Syariah, and Bank Syariah Bukopin as sample from Sharia Public Bank of acquisition result. This research uses annual data for the period 2015-2017. Data analysis technique used is different test by using hypothesis test Independent Sample T-Test and the Mann Whitney U Test. The results of this study indicate that from the results of different tests there is no significant difference from the financial performance of the Islamic Commercial Banks resulting from spin-offs and the results of Acquisitions in financial ratios CAR, ROA, FDR, NPF, and BOPO.

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Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah Hasil Spin-Off dan Hasil Akuisisi

Journal of Applied Islamic Economics and Finance ◽

10.35313/jaief.v1i1.168 ◽

2020 ◽

Vol 1 (1) ◽

pp. 233-245

Author(s):

Bagus Jaya Firdaus ◽

Diharpi Herli Setyowati

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Commercial Bank ◽

Commercial Banks ◽

Hypothesis Test ◽

T Test ◽

Financial Ratios ◽

Annual Data ◽

Analysis Technique ◽

Significant Difference

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The Effect of Mergers on Financial Performance PT. Bank Woori Saudara Indonesia 1906, Tbk

Ilomata International Journal of Management ◽

10.52728/ijjm.v1i1.30 ◽

2019 ◽

Vol 1 (1) ◽

pp. 19-30

Author(s):

Irna Maulana ◽

Gemala Paramita ◽

Syahiruddin Syahiruddin

Keyword(s):

Financial Performance ◽

Financial Services ◽

Quantitative Methods ◽

T Test ◽

Financial Ratios ◽

Parametric Test ◽

Paired Sample ◽

Significant Difference ◽

Merger Process ◽

Quota Sampling

The Mergers are carried out by the companies to get a number of benefits. Mutually beneficial conditions will occur if the merger activities carried out can create the synergy, which finally, it is expected to improve the company's performance. This study aims to determine whether the financial performance after the merger has changed or not. The financial ratios studied are financial ratios four years after the merger and before the merger. This research was conducted by quantitative methods, by taking data from PT. Bank Woori Saudara Indonesia 1906, Tbk, which has merged in 2014 and has engaged in banking financial services. Sampling in this study uses quota sampling. the data is obtained from one bank, that is, a bank which has merged. The parametric test used to answer the hypothesis in this study was the Paired Sample T-Test. The results of this study indicate that in partial testing of the seven financial ratios, there was a significant difference in the ratio of BR and EPS, while the CAR, TATO, NPM, ROI, and ROE ratios showed no significant differences. So the merger process carried out by banks does not show a significant difference because the synergy has not yet been achieved after the merger.

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Analisis Kinerja Keuangan dan Ekonomi Pemerintah Daerah Sebelum dan Setelah Pemekaran

EFFICIENT Indonesian Journal of Development Economics ◽

10.15294/efficient.v2i2.29162 ◽

2019 ◽

Vol 2 (2) ◽

pp. 436-451

Author(s):

Muhamad Nur Salim

Keyword(s):

Financial Performance ◽

Fiscal Decentralization ◽

T Test ◽

Gdp Per Capita ◽

Financial Independence ◽

Paired Sample ◽

Low Degree ◽

Significant Difference ◽

Before And After ◽

Per Capita

The expansion in 2008 generate 30 new autonomous region of 21 parent area. Papua is a region with the second largest carrier regions undergoing expansion in 2008 that is as much as four regional carriers. Four areas of the stem has abundant natural resources, which if managed with optimal will make an impact on donations of original income areas to areas in Papua region. But in point of fact many areas in Papua which is undergoing expansion in 2008 has a low degree of fiscal decentralization before and after undergoing expansion. This indicated a still low level of contributions to the total income of the PAD area. The purpose of this research was to analyze financial performance differences in the degree of fiscal decentralization aspect and the financial independence of the region as well as the performance of the economy in the aspect of the growth of GDP per capita and the degree of poverty before and after undergoing expansion. The sample in this study consists of four district/parent area in Papua. This research method using statistical analysis descriptive quantitative analysis techniques with test paired sample t-test. The result there is a significant difference to the level of poverty in all districts, there is a significance to the growth of GDP per capita in the Regency of Puncak Jaya, and there was no significant difference in financial performance, namely the degree of fiscal decentralization and financial independence of the area before and after the expansion. Pemekaran pada tahun 2008 menghasilkan 30 daerah otonomi baru dari 21 daerah induk. Papua adalah wilayah dengan daerah induk terbanyak kedua yang mengalami pemekaran pada tahun 2008 yaitu sebanyak empat daerah induk. Ke-empat daerah induk tersebut mempunyai sumber daya alam yang melimpah, yang apabila dikelola dengan optimal akan memberi dampak pada sumbangan pendapatan asli daerah bagi daerah di wilayah Papua. Namun pada nyatanya banyak daerah di Papua yang mengalami pemekaran tahun 2008 memiliki nilai derajat desentralisasi fiskal yang rendah sebelum dan setelah mengalami pemekaran. Hal ini mengindikasikan masih rendahnya kontribusi PAD terhadap total pendapatan daerah. Tujuan penelitian ini untuk menganalisis perbedaan kinerja keuangan dalam aspek derajat desentralisasi fiskal dan kemandirian keuangan daerah serta kinerja ekonomi dalam aspek pertumbuhan PDRB per kapita dan tingkat kemiskinan sebelum dan setelah mengalami pemekaran. Sampel dalam penelitian ini terdiri dari empat kabupaten/ daerah induk di Papua. Metode penelitian ini menggunakan analisis statistik deskriptif kuantitatif dengan teknik analisis uji paired sample t-test. Hasilnya terdapat perbedaan yang signifikan untuk tingkat kemiskinan di semua kabupaten, terdapat signifikansi pada pertumbuhan PDRB per kapita di Kabupaten Puncak Jaya, dan tidak terdapat perbedaan yang signifikan pada kinerja keuangan yaitu derajat desentralisasi fiskal dan kemandirian keuangan daerah sebelum dan setelah mengalami pemekaran.

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Analisis Kinerja Keuangan Digital Startups Sebelum dan Sesudah Initial Public Offering di Bursa Efek Indonesia pada Tahun 2017 dan 2018

Organum: Jurnal Saintifik Manajemen dan Akuntansi ◽

10.35138/organum.v4i1.115 ◽

2021 ◽

Vol 4 (1) ◽

pp. 1-13

Author(s):

Rafa Dwisono ◽

Nenden Kostini ◽

Mas Rasmini

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Initial Public Offering ◽

Stock Exchange ◽

Sign Test ◽

Paired Sample ◽

Significant Difference ◽

Before And After ◽

Insignificant Difference ◽

Public Offering

The objective of this research is to analyze the differences of financial performance before and after Initial Public Offering digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample of this research is all of digital startups which are listed in Indonesian Stock Exchange in 2017 and 2018. The sample is 5 digital startups. This research used Paired Sample t-test and Wilcoxon Sign test as the data analysis. The finding indicated financial performance which calculated by debt to asset ratio was significant difference on digital startups between before and after Initial Public Offering. The result of this research indicated that the financial performance of digital startups before and after Initial Public Offering had an insignificant difference. The financial performance of digital startups increased after Initial Public Offering.

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The Integration of SAP Software in Learning Accounting Information Systems to Face Industrial Revolution 4.0

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v9i1.5100 ◽

2020 ◽

Vol 9 (1) ◽

pp. 72

Author(s):

Asri Diah Susanti ◽

Santoso Tri Hananto ◽

Sri Murni

Keyword(s):

Data Analysis ◽

Quantitative Analysis ◽

Industrial Revolution ◽

Accounting Information ◽

Research Data ◽

T Test ◽

Accounting Information Systems ◽

Paired Sample ◽

Before And After ◽

Data Analysis Methods

ABSTRACTThis study aims to improve student competence by integrating SAP in the SIA course in the industrial revolution 4.0. This research is a classroom action research. Data analysis methods used are quantitative and qualitative. Qualitative analysis is done by identifying the weaknesses and strengths of the application of actions and analyzing critical points. Quantitative analysis was performed by paired sample t-test to strengthen the results of the study. The results showed that there was an increase in student competence from moderate to high in cycle 1. This result was also supported by the results of paired sample t-tests which showed that there was a difference in student competence before and after the integration of SAP in SIA courses.ABSTRAKPenelitian ini bertujuan untuk meningkatkan kompetensi mahasiswa dengan mengintegrasikan SAP dalam MK SIA dalam menghadapi revolusi industri 4.0. Penelitian ini merupakan penelitian tindakan kelas. Metode analisis data yang digunakan adalah kuantitatif dan kualitatif. Analisis kualitatif dilakukan dengan mengidentifikasi kelemahan dan kelebihan penerapan tindakan serta menganalisis titik kritis. Analisis kuantitatif dilakukan dengan paired sample t-test untuk memperkuat hasil penelitian. Hasil penelitian menjukkan bahwa terdapat peningkatan kompetensi mahasiswa dari sedang ke tinggi pada siklus 1. Hasil ini juga didukung oleh hasil paired sample t-test yang menunjukan terdapat perbedaan kompetensi mahasiswa sebelum dan sesudah tindakan yaitu diintegrasikannya SAP dalam mata kuliah SIA.

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PENGARUH PENDIDIKAN KEWIRAUSAHAAN DALAM MENUMBUHKAN MINAT BERWIRAUSAHA

Jurnal Pengabdian dan Kewirausahaan ◽

10.30813/jpk.v2i1.1128 ◽

2018 ◽

Vol 2 (1) ◽

Author(s):

Budi Budi ◽

Fabianus Fensi

Keyword(s):

Data Analysis ◽

Teaching Methods ◽

Entrepreneurship Education ◽

Research Data ◽

T Test ◽

Entrepreneurial Intentions ◽

Educational Institutions ◽

Development Activity ◽

Analysis Technique ◽

Significant Difference

Indonesia needs 5.8 million new entrepreneurs to achieve an ideal entrepreneurial ratio of 4% of the population. The need to create new entrepreneurs has led many educational institutions to include entrepreneurship education in their curriculum. Entrepreneurship education is a development activity for those who want to try or become entrepreneurs and activities to improve understanding and knowledge of entrepreneurship (Fitriati and Hermiati, 2010). The goal of entrepreneurship education is so that learners learn to understand entrepreneurship, learn to have if entrepreneurship, and learn to be entrepreneur (Heinonen and Poikkijoki, 2006). Entrepreneurship education remains in debate on the extent to which entrepreneurship education has an influence on learners, the accuracy and effectiveness of entrepreneurship teaching methods, and the debate on whether entrepreneurship can be taught. This study aims to analyze whether the entrepreneurship education conducted has an impact to arouse students' entrepreneurial intentions. Subjects in this study are students of Entrepreneurship class. Concept operationalization is done by adopting Mohamad et al (2015) research. Data analysis technique uses Different T-Test Differences. Result showed that there was no significant difference in the intention of entrepreneurship of learners. Therefore, a more thorough research on the effectiveness of entrepreneurship education in developing the entrepreneurship aspirations of learners, and the evaluation of teachers, curriculum and methods of implementation of entrepreneurship classes should be conducted.Keywords: entreprenuship, entreprenurship education, entreprenurial intention, effectiveness

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ANALISIS KEMAMPUAN DALAM MENYELESAIKAN SOAL CERITA MENGGUNAKAN PENDEKATAN PROBLEM SOLVING PADA MATERI PERKALIAN DI KELAS III SDN 1 SAYAN

Hipotenusa Journal of Research Mathematics Education (HJRME) ◽

10.36269/hjrme.v3i2.202 ◽

2021 ◽

Vol 3 (2) ◽

pp. 91-100

Author(s):

Rahmayanti Putri ◽

Yumi Sarassanti ◽

Aprima Tirsa

Keyword(s):

Data Analysis ◽

Problem Solving ◽

Experimental Design ◽

Test Problem ◽

T Test ◽

Paired Sample ◽

Normality Test ◽

Significant Difference ◽

Before And After ◽

Complete Story

The purpose of this researc was to describe (1) students ability to complete story test before usedproblem solving approach. (2) students ability to complete story test after used problem solving learning. (3) the significant difference of students ability to complete story test before and after used problem solving approach. This researc was to pre experimental design, and this design is one group pretest-posttest . this research did to the threeth grade students at SDN 1 Saya, there have 24 students with 14 boys and 10 girls. Data analysis on this research are normality test, test of homogenity, paired sample t-test, and n-gain test. The result of this research: (1) Students ability to complete story test before used problem solving approach look on the pretest shown that value average of the students are 42. (2) Students ability to complete story test after used problem solving approach look on the pretest shown that value average of the students are 75.83. (3) It shown that signifanct difference of students ability to complete story test before and after used problem solving approach.Keywords: Ability to complete story test, problem solving.

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Financial Performance Analysis of SMEs Before and After Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX)

BISE Jurnal Pendidikan Bisnis dan Ekonomi ◽

10.20961/bise.v4i2.27016 ◽

2018 ◽

Vol 4 (2) ◽

pp. 87

Author(s):

Budi Wahyono

Keyword(s):

Performance Analysis ◽

Financial Performance ◽

Initial Public Offering ◽

Stock Exchange ◽

T Test ◽

Paired Sample ◽

Significant Difference ◽

Before And After ◽

And Performance ◽

Public Offering

SME funding needs have not been fully met. IPO is one of the efforts that can be done by SMEs to meet these funding needs. However, it is not yet known whether the financial performance of SMEs will increase after conducting an IPO. This study aims to analyze the financial performance of SMEs before and after the IPO. The sample of this study is SMEs that listed on the IDX in 2017, which is as many as five SMEs. SME financial performance is measured through three SME financial ratios, namely liquidity, solvency, and profitability. The paired sample t-test was used to compare the financial performance of SMEs before and after the IPO. The results showed that there is no significant difference in the financial performance of SMEs before and after the IPO. The results of this study provide recommendations for further research related to the valuation and performance of SME IPOs.

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Analysis of Financial Performance Measurement Sharia Bank Using RGEC and SCnp (Shariah Conformity and Profitability) Model

Journal Research of Social Science, Economics, and Management ◽

10.36418/jrssem.v1i5.43 ◽

2021 ◽

Vol 1 (5) ◽

Author(s):

Saparuddin Siregar ◽

Mutiara Shifa

Keyword(s):

Data Analysis ◽

Data Collection ◽

Performance Measurement ◽

Financial Performance ◽

Quantitative Research ◽

Research Data ◽

Financial Ratios ◽

Islamic Banks ◽

Financial Reports ◽

Analysis Technique

The problem in this study is how the financial performance problems of BUMN Islamic banks using the RGEC and SCnP models and the comparison of the two methods. This study aims to determine the financial performance of state-owned Islamic banks using the RGEC and SCnP models and to compare the two methods. The type of research that the author uses is quantitative research. Data collection techniques using documentation through financial reports obtained from the official website of PT. BRI Syariah Tbk, PT. BNI Syariah, and PT. Bank Mandiri Syariah. The data analysis technique uses financial ratios and Sharia Conformity and Profitability (SCP) as measured by indicators of sharia conformity and profitability. The results showed that PT. BRI Syariah, Tbk in 2017, 2018, and 2019 based on the RGEC method, respectively, were at a composite rank of 3, while in the SCnP Model, each PT. BRI Syariah, Tbk is in the LLQ, LRQ, and LRQ quadrants. For PT. BNI Syariah in 2017, 2018, and 2019 based on the RGEC method was ranked 2, 2, and 1, respectively, while in the SCnP Model, PT. BNI Syariah is in the ULQ, ULQ, and URQ quadrants. Then PT. Bank Syariah Mandiri in 2017, 2018, and 2019 based on the RGEC method was respectively ranked 2, 2, and 1, while in the SCnP Model, PT. Mandiri Syariah Bank is in the next LLQ, LRQ, and URQ quadrants.

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