Analisis Perbedaan Kinerja Keuangan Rumah Sakit Sebelum dan Sesudah Kebijakan Tanpa Uang Muka

The upfront payment policy in the hospital caused controversy and rejection from the society. To anticipate this, some hospitals apply no upfront payment policy. However the policy causes an increase in bad debts. Seeing this dilemma, the authors will conduct research to analyze the different of hospital financial performance before and after no upfront payment policy. The research method used is comparative descriptive with analyzed by paired sample t-test. The result was no upfront payment policy has a positive impact on hospital financial performance. The results of this study were expected to be an input for hospital management and government to revise and refine on the upfront payment policy.

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Implementasi Pendekatan Taktis Terhadap Hasil Keterampilan Bermain Sepak Takraw

TEGAR: Journal of Teaching Physical Education in Elementary School ◽

10.17509/tegar.v2i1.13779 ◽

2018 ◽

Vol 2 (1) ◽

pp. 34

Author(s):

Juliustian Erland ◽

Sucipto Sucipto ◽

Didin Budiman

Keyword(s):

Data Analysis ◽

Research Method ◽

Sampling Technique ◽

T Test ◽

Control Group ◽

Class V ◽

Paired Sample ◽

Purposive Sampling ◽

Before And After ◽

And Control

This study discusses the implementation of a tactical approach to the results of sepak takraw playing skills for students of SDN 201 Sukaluyu Bandung. The research method to be used was an experimental method. The sampling technique in this study was purposive sampling. The sample in this study were 32 students. The instrument used was GPAI. The results of data analysis using paired sample t-test test, showed the significance value of the results of sepak takraw playing skills for students both in the experimental and control group classes of Sukaluyu Bandung Elementary School 201, as much as 0.000 <0.05. Therefore, Ho is rejected, which means there are differences in the ability of class V students SDN 201 Sukaluyu Bandung in playing Sepak Takraw during before and after using a tactical approach and there is an influence on the ability to sepak takraw playing skills. AbstrakPenelitian ini mengkaji tentang implementasi pendekatan taktis terhadap hasil keterampilan bermain sepak takraw pada siswa SDN 201 Sukaluyu Bandung. Metode penelitian yang digunakan adalah metode eksperimen. Teknik pengambilan sampel dalam penelitian ini adalah Purposive sampling. Sampel dalam penelitian ini sebanyak 32 siswa. Instrument yang digunakan adalah GPAI. Hasil analisis data dengan menggunakan uji paired sample t-test, menunjukkan nilai signifikansi hasil bermain sepak takraw pada siswa baik pada kelas eksperimen maupun kontrol di SDN 201 Sukaluyu Bandung, sebasar 0,000 < 0.05. Dengan demikian maka Ho ditolak, yang artinya terdapat perbedaan kemampuan siswa kelas V SDN 201 Sukaluyu Bandung dalam bermain Sepak Takraw antara sebelum dan setelah menggunakan pendekatan taktis dan terdapat pengaruh terhadap kemampuan bermain sepak takraw.

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Analisis Kinerja Keuangan Perusahaan Sebelum dan Sesudah Right Issue di BEI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2018.v7.i03.p18 ◽

2018 ◽

Vol 7 (3) ◽

pp. 1623

Author(s):

Guido Gian Layuk Runtung ◽

I Putu Yadnya

Keyword(s):

Data Analysis ◽

Financial Performance ◽

Research Data ◽

T Test ◽

Financial Ratios ◽

Paired Sample ◽

Analysis Technique ◽

Significant Difference ◽

Before And After ◽

The Right

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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Impact of Merger on HDFC Bank Financial Performance: A CAMEL Analysis Approach

International Journal of Economics and Finance ◽

10.5539/ijef.v13n8p31 ◽

2021 ◽

Vol 13 (8) ◽

pp. 31

Author(s):

Shweta Yadav ◽

Jonghag Jang

Keyword(s):

Financial Performance ◽

Statistical Significance ◽

Secondary Data ◽

T Test ◽

Analysis Approach ◽

Paired Sample ◽

Research Technique ◽

Time Period ◽

Before And After ◽

The Impact

The main purpose of this study is to examine the impact on financial performance of HDFC Bank before and after the merger and to compare the pre and post-merger effect caused on its financial performance by CAMEL Analysis. The data used in the study is secondary data covering total time period of ten years which include five year prior merger (2003-2008) and five year of post-merger period (2009-2014). The research technique used in this study is CAMEL Analysis. Paired sample T-test has been also conducted to check the statistical significance difference between before and after merger CAMEL ratios and to measure the effect of merger on financial performance. The result showed that the financial performance of HDFC increased after the merger and positively impacted by the act of merger.

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ANALISIS PENGARUH MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2014 – 2018

account ◽

10.32722/acc.v7i2.3545 ◽

2020 ◽

Vol 7 (2) ◽

Author(s):

Rahmat Saleh ◽

Abdul Kohar

Keyword(s):

Financial Performance ◽

Quantitative Data ◽

Financial Sector ◽

Financial Statements ◽

T Test ◽

Paired Sample ◽

Purposive Sampling ◽

Testing Period ◽

Before And After ◽

The Difference

ANALISIS PENGARUH MERGER DAN AKUISISI TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BEI TAHUN 2014 – 2018 Rahmat Saleh Sekolah Vokasi IPB [email protected] Abdul Kohar Universitas Pakuan Bogor [email protected] ABSTRACTThe purpose of this study is to determine whether there are differences in liquidity, solvency and profitability before and after M&A. This study uses quantitative data in the form of a company's financial statements 4 yearsbefore and after the activities of M&A. This research was conducted on non-financial sector companies listed on the IDX as many as 5 sample companies that conducted M&A in 2014 that were selected using the purposivesampling method. Data were tested using SPSS version 23 with the Paired Sample t Test. The results showed that there were no significant differences except for the difference in DAR in the testing period 1 year prior to 3 years after M&A, DER in the test period 1 year before and 3 years after M&A, ROA in the testing period of 3 years before with 4 years after, 2 years before with 4 years after M&A, ROE in the testing period 4 years before with 4 years after, 3 years before with 2 years, 4 years after, and 2 years before 2 years, 4 years after M&A. Keywords : Mergers, Acquisitions, Financial Performance, Paired Sample t Test ABSTRAKTujuan penelitian ini adalah untuk mengetahui apakah terdapat perbedaan pada likuiditas, solvabilitas danprofitabilitas sebelum dan sesudah M&A. Penelitian ini menggunakan data kuantitatif berupa laporan keuangan perusahaan 4 tahun sebelum dan sesudah aktivitas M&A. Penelitian ini dilakukan pada perusahaan sektor non keuangan yang terdaftar di BEI sebanyak 5 perusahaan sampel yang melakukan M&A tahun 2014 yang dipilih menggunakan metode purposive sampling. Data diuji menggunakan SPSS 23 dengan uji Paired Sample t Test. Hasil penelitian menunjukkan bahwa tidak ada perbedaan yang signifikan kecuali ada perbedaan pada DAR dalam periode pengujian 1 tahun sebelum dengan 3 tahun sesudah M&A, DER dalam periode pengujian 1 tahun sebelum dengan 3 tahun sesudah M&A, ROA dalam periode pengujian 3 tahun sebelum dengan 4 tahun sesudah,2 tahun sebelum dengan 4 tahun sesudah M&A, ROE dalam periode pengujian 4 tahun sebelum dengan 4 tahunsesudah, 3 tahun sebelum dengan 2 tahun, 4 tahun sesudah, dan 2 tahun sebelum dengan 2 tahun, 4 tahun sesudahM&A. Kata kunci : Merger, Akuisisi, Kinerja Keuangan, Paired Sample t Test

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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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APPLYING COGNITIVE LEARNING STRATEGY IN DEVELOPING THE STUDENTS’ SPEAKING ABILITY

English Language Teaching for EFL Learners ◽

10.24252/elties.v2i1.11422 ◽

2020 ◽

Vol 2 (1) ◽

pp. 12

Author(s):

Luqman Luqman

Keyword(s):

Research Method ◽

Learning Strategy ◽

Positive Impact ◽

Cognitive Learning ◽

T Test ◽

Average Value ◽

Before And After ◽

Second Year ◽

Quantitative Descriptive ◽

Cognitive Learning Strategy

This research aimed to examine the types of cognitive learning strategy that the students employed in developing their ability to speak English. This research applied quantitative descriptive and experimental research method. Data were analyzed by descriptive presentation and statistical analysis of t test. This research was carried out at the second year of SMA 2 Sinjai. They are all selected by using random sampling by number of students as sample of 30 students. The researcher conducted questionnaire to capture data about type of cognitive learning strategy used by the students. The result showed that, on average 58.04 % of all respondents using cognitive learning strategy, and 70 % or 21 of the 30 respondents used the practice to overcome the difficulties speaking. The analysis with the formula t test showed that, applying the cognitive learning strategy had significant positive impact on developing the learners’ ability to speak English. This was indicated by the average value before and after treatment (73 and 85.25) and obtained the distribution t table 2.000 with t calculate 5.467 obtained greater than t table.

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Analisa Dampak Covid-19 terhadap Kinerja Keuangan Perusahaan Pembiayaan di Indonesia

Jurnal Bisnis, Manajemen, dan Ekonomi ◽

10.47747/jbme.v2i2.217 ◽

2021 ◽

Vol 2 (2) ◽

pp. 22-29

Author(s):

Maria Esomar

Keyword(s):

Financial Performance ◽

Financial Services ◽

Secondary Data ◽

T Test ◽

Return On Assets ◽

Return On Equity ◽

Paired Sample ◽

The Public ◽

Before And After ◽

The Impact

The financing industry in Indonesia faces significant challenges due to the Covid-19 pandemic. The amount of financing channeled to the public and debtors’ ability to pay decreases. The purpose of this study is to analyze the impact of Covid-19 on the financial performance of finance companies by analyzing financial ratios, namely the Financing to Deposit Ratio (FDR), NPF (NonPerforming Financing (NPF) Return on Assets (ROA) and Return on Equity (ROE). This study applies a quantitative approach because the data collected are numbers. The data used are secondary data in the form of finance company statistics published by the Financial Services Authority (OJK), within the period of 9 months before (June 2019 - February 2020) and 9 months after (April 2020 - December 2020) the announcement of the first Covid-19 case in Indonesia on March 2nd, 2020. The test is conducted using th Paired Sample T-Test. The results of the data processing display that there are differences in the financial performance of finance companies in Indonesia before and after the Covid-19 which can be seen from the results of the Table of Paired Sample T-Test for the ratio of FDR, NPF, ROA, and ROE. Keywords : Financial performance, FDR, NPF, ROA, ROE

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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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ANALISIS PENGUKURAN KINERJA KEUANGAN PASCA MERGER DAN AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BEI

Jurnal Benefita ◽

10.22216/jbe.v2i3.1435 ◽

2017 ◽

Vol 2 (3) ◽

pp. 230

Author(s):

Edi Edi ◽

Sylvia Rusadi

Keyword(s):

Financial Performance ◽

Merger And Acquisition ◽

Significant Decline ◽

T Test ◽

Return On Assets ◽

Current Ratio ◽

Net Worth ◽

Paired Sample ◽

Purposive Sampling ◽

Equity Ratio

This paper examineaneffect of the financial performance of post-merger and acquisition. The financial performance is measured by using ratios, such as return on net worth, return on assets, current ratio, quick ratio, and debt to equity ratio.The samples are firms which did merger and acquisition activity during the years 2003-2011 and that listed on Indonesia Stock Exchange. Data which used in this research is the annual financial report three years before and three years after the mergers and acquisitions by using purposive sampling method. Analysis of the data used to test the hypothesis using paired sample t-test. The results of this study indicate merger firms are having decline performance, debt to equity ratio show significant decline, and other ratios also got decline, though not significant. On the other side, return on net worth and return on assets has significant decline after acquisition, except for current ratio which have insignificant decline after acquisition. Quick ratio and debt to equity ratio has insignificant improvements after acquisition. Artikel ini meneliti pengaruh kinerja keuangan pasca merger dan akuisisi. Kinerja keuangan diukur dengan menggunakan rasio, seperti return on net worth, return on asssets, current ratio, quick ratio, dan debt to equity ratio.Sampel yang digunakan adalah perusahaan yang melakukan aktivitas merger dan akuisisi selama tahun 2003-2011 dan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan 3 tahun sebelum dan 3 tahun sesudah merger dan akuisisi dengan menggunakan metode purposive sampling. Analisis data yang digunakan untuk uji hipotesis menggunakan paired sample t-test.Hasil dari penelitian ini menunjukkan bahwa perusahaan merger mengalami penurunan kinerja, debt to equity ratio menunjukkan penurunan yang signifikan, dan rasio lainnya juga mendapat penurunan, meskipun tidak signifikan. Di sisi lain, return on net worth dan return on assets memiliki penurunan yang signifikan setelah akuisisi, kecuali untuk current ratio yang memiliki penurunan yang tidak signifikan setelah akuisisi. Quick ratio dan debt to equity ratio memiliki peningkatan yang tidak signifikan setelah akuisisi.

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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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