scholarly journals ANALISIS PERBANDINGAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MELAKUKAN AKUISISI DAN MERGER PADA PERUSAHAAN NON KEUANGAN

2020 ◽  
Vol 2 (2) ◽  
pp. 63-74
Author(s):  
Geovana Rizky Firdaus ◽  
Siti Ruhana Dara

This study aims to analyze Comparative Analysis Before and After Merger and Acquisition of Financial Performance of Companies Listed on the Stock Exchange for the 2013-2017 period. The population used is a non-financial company registered on the IDX that carries out merger and acquisition activities for the period 2013-2017. Samples are determined by purposive sampling technique and obtained 9 companies. Types of quantitative research. The data analysis method used is the normality test, and hypothesis testing using the Wilcoxon signed-rank test non-parametric test paired sample t-test. Wilcoxon signed-rank test for CR, TATO, ROA and NPM, DER testing, paired sample t-test for DR at 1 and 4 years after mergers and acquisitions has Asymp.Sig (2-tailed) value is greater than the significance value set α = 0.05 (> 0.05). CR experiences significant differences, TATO has no difference 1 before and 4 years after, ROA and NPM get results that do not have significant differences, DER and DR did not experience significant results on financial performance. So that the company's financial performance remains a fairly stable situation.    

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Sylvi Liani Dewi ◽  
Indra Widjaja

This study aims to examine the difference in firm performances and abnormal returns before and after the merger and acquisition in the companies listed on the Indonesian Stock Exchange in the year 2014 to 2018. The data observation period is 1 year before the merger dan acquisition and 2 years after merger and acquisition. The analysis technique used is the Wilcoxon Signed Rank Test for ratio performance and Paired Sample T-test for abnormal return. The results of the testing of the hypothesis show that period 1 year before M&A and comparison comparison 2 years after M&A shows there is no significant difference in company financial performance before and after merger and acquisition. Hypothesis for Abnormal return, there is no difference before and after merger and acquisition.Penelitian ini bertujuan untuk menguji perbedaan kinerja perusahaan dan abnormal return sebelum dan sesudah merger dan akuisisi pada perusahaan yang terdaftar di Bursa Efek pada tahun 2014 hingga 2018. Periode observasi data adalah 1 tahun sebelum merger dan akuisisi dan 1& 2 tahun sesudah merger dan akuisisi. Metode analisa data yang digunakan adalah Wilcoxon Signed Rank Test dan Paired Sample T-Test untuk abnormal return. Hasil pengujian hipotesis menunjukkan bahwa periode 1 tahun sebelum M&A dan perbandingan 2 tahun setelah M&A menunjukkan tidak ada perbedaan signifikan dalam kinerja keuangan perusahaan sebelum dan sesudah merger dan akuisisi. Hipotesis untuk Abnormal return, tidak ada perbedaan sebelum dan sesudah merger dan akuisisi.


2021 ◽  
Vol 1 (1) ◽  
pp. 59-66
Author(s):  
Hikmah

This study aims to determine changes in the company's financial performance before and after the case merger in banking companies listed on the Indonesia Stock Exchange. The population in this study were all banking companies that carried out the merger. The sample used was five banking companies that conducted mergers in 2015 to 2019. The technique used in sampling was purposive sampling technique. The data analysis technique used in this research is quantitative analysis to test the differences in financial performance ratios with the Wilcoxon Signed Rank Test. The result have changes in banking companies listed on the Indonesia Stock Exchange between before and after the merger


2020 ◽  
Vol 4 (1) ◽  
pp. 15-23
Author(s):  
Suci Tria Setianingsih ◽  
Nelmiawati Nelmiawati

Penelitian ini dilaksanakan untuk mengetahui sejauh mana penyerapan informasi oleh masyarakat dan menguji pemahaman masyarakat terhadap media pembuatan kartu pencari kerja online Dinas Kominfo Kota Batam. Dengan menggunakan desain penelitian kuantitatif dan survei, penelitian ini dilakukan terhadap 60 responden (30 responden pengujian video dan 30 responden pengujian website) pada usia produktif dalam bekerja. Pengumpulan data menggunakan pengujian tes yang dilakukan kepada responden berupa pemberian 10 pertanyaan sebelum dan setelah diperlihatkan media. Pengolahan data menggunakan aplikasi IBM SPSS Statistics Subscription Preview untuk Uji Shapiro-Wilk, Paired Sample T Test dan Wilcoxon Signed Rank Test dari data yang telah didapat dari pengujian tes. Didapat hasil dari pengujian Shapiro-Wilk pada sebelum dan setelah diperlihatkan video “Aplikasi Pelayanan Online Kecamatan (APOK) bagian Kartu Pencari Kerja” yaitu sebaran data pengujian tersebut berdistribusi normal dan mendapat nilai 0,0075 < 0,025 pada pengujian Paired Sample T-Test. Selanjutnya, didapat hasil dari pengujian Shapiro-Wilk pada sebelum dan setelah diperlihatkan website https://apok.batam.go.id/ bagian kartu pencari kerja yaitu sebaran data pengujian tersebut tidak berdistribusi normal dan mendapat nilai 0,001 < 0,05 pada pengujian Wilcoxon Signed Rank Test.


2016 ◽  
Vol 3 (Special) ◽  
pp. 169
Author(s):  
WEI-YU CHANG ◽  
ANDREW SZANAJDA

This quasi-experimental research examined the effects of the process/genre approach (PGA) with the integration of blogs in EFL university-level students’ writing classrooms. This was a mixed-method study in which the participants’ essays and adopted questionnaires contributed to accumulating quantitative data while the interviews and observations provided qualitative data. The study took place over ten weeks at a university in central Taiwan in which paper-pencil instruction was applied in the control group, while blog instruction was employed for the experimental group. The students’ essays were computed by applying a paired-sample t-test, and the questionnaires were analysed by applying a Wilcoxon signed-rank test to determine whether there were any statistically significant differences in terms of the students’ writing performance and perceptions toward the PGA and blog writing after comparing the results of the pre-test and the post-test. The qualitative data was analysed to provide in-depth evidence to support the quantitative results. After the data analysis was completed, the paired-sample t-test demonstrated that there were significant differences in terms of the students’ writing performance in both groups, which demonstrates how the PGA developed the EFL university students’ writing performance. Because the students had more interactive opportunities to be exposed to the language inputs, this approach facilitated their English writing performance. The Wilcoxon signed-rank test presented that the students revealed positive attitudes toward writing blogs and also positive affections toward blog writing because they had higher levels of satisfaction and lower levels of apprehension when blogging. Moreover, there was a significant difference in terms of the factor of “learning with peers” in the control group since the PGA provided more interactive and communicative opportunities. The students also indicated greater understanding about their writing samples in the experimental group, since they were allowed to refer to the instructional contents on the blogs anytime and anywhere.


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Muhammad Iskandar

Latar Belakang. Rokok mengandung bermacam-macam zat kimia yang sebagian besar dari  zat tersebut adalah zat beracun. Beberapa diantaranya adalah nikotin dan CO, Nikotin dan CO mampu memengaruhi berbagai aktivitas didalam tubuh seperti aktivitas saraf simpatis, memengaruhi jumlah Nitrit Oksida, hingga bersaing dengan Oksigen dalam berpasangan dengan Haemoglobin didalam tubuh. Penelitian ini bertujuan untuk mengetahui pengaruh dari merokok terhadap perubahan akut tekanan darah seseorang. Objektif. Mengetahui perbedaan tekanan darah sebelum dan setelah merokok Metode. Penelitian ini merupakan penelitian eksperimental dengan desain one group pre test-post test. Sampel pada penelitian ini adalah mahasiswa laki-laki jurusan teknik mesin Universitas Andalas yang sudah merupakan perokok aktif sejak sebelum penelitian ini dilakukan.  Pengambilan sampel dilakukan dengan metode consecutive sampling, dan didapatkan jumlah sampel sebanyak 25 orang. Analisis data dilakukan menggunakan analisis univariat untuk mengetahui karakteristik sampel dan analisis bivariat dilakukan dengan tujuan untuk mengetahui ada atau tidaknya pengaruh akut dari merokok terhadap tekanan darah. Analisis bivariat dilakukan menggunakan Paired Sample T Test dan Wilcoxon Signed Rank Test. Hasil analisis bivariat ini dikatakan bermakna jika nilai p yang diperoleh < 0,05. Hasil. Hasil dari penelitian ini didapatkan perbedaan yang bermakna pada tekanan darah sebelum merokok dengan tekanan darah setelah merokok, ini ditunjukkan oleh perolehan nilai p yang <0,05 yaitu sebesar 0,001 pada tekanan darah sistolik dan 0,040 pada tekanan darah diastolik. Kesimpulan. Kesimpulan dari penelitian ini adalah terdapatnya pengaruh dari merokok terhadap perubahan akut tekanan darah. Kata kunci:  merokok, tekanan darah


2020 ◽  
Vol 9 (2) ◽  
pp. 1524-1532
Author(s):  
Wahyu Nur Pratiwi ◽  
Yuan Guruh Pratama

This research aims to find out the effect of Brain Gym on elementary student’s concentration. There was one group on this pra-experimental research, which measured the pre-test and post-test concentrations. 30 samples in this research were selected by purposive sampling technique from level 5 and 6 elementary students. These 30 students were set to do Brain Gym 3 times per week for 4 weeks. We find out from this research that group concentration’s pre test mean result was= 13.633 and for post-test was= 21.00. Wilcoxon signed rank test shows ρ=0,000. Those means that Brain Gym give significant effect on increasing students concentration. We can conclude that students can be increased concentration of learning by practicing Brain Gym regularly. Students may practicing this Brain Gym exercise at least 3 times per week at home in this pandemic condition, or before starting face to face learning when the pandemic is over


2018 ◽  
Vol 8 (1) ◽  
pp. 50
Author(s):  
Ahmad Yunadi ◽  
Wiwik Ardiyanti

<p>Penelitian ini bertujuan untuk mengetahui perbedaan omzet penjualan sebelum dan sesudah menggunakan program kampung UKM digital pada Sanggar Batik Kayu Krebet Sendangsari Pajangan Bantul yang mendapatkan program kampung UKM digital dari Pemerintah Daerah Bantul. Sanggar Batik Kayu di dusun Krebet yang mendapatkan program kampung UKM digital sebanyak 5 sanggar. Omzet penjualan yang dipakai adalah omzet yang didapatkan melalui pemasaran konvensional dan <em>online</em> melalui; <em>Facebook, Instagram, Website, Blanja.com, dan Qlapa.</em></p><p>Data dalam penelitian ini merupakan data kuantitatif dan kualitatif dengan menggunakan data campuran. Data diperoleh dari 5 Sanggar Batik Kayu Krebet yang mendapatkan hibah program kampung UKM digital. Metode analisis data yang digunakan peneliti dalam penelitian ini adalah menggunakan <em>uji paired sample t test</em> dan <em>uji wilxocon signed rank test</em>.</p><p>Hasil penelitian yang di dapat dengan menggunakan uji <em>paired sample t test</em> menunjukkan bahwa terdapat perbedaan yang signifikan antara omzet penjualan sebelum dan sesudah menggunakan fasilitas program kampung UKM digital dengan <em>uji paired sample t test, </em>adapun hasil uji taraf sig-2 tailed 0,36. Sedangkan hasil uji dengan <em>wilxocon signed rank test</em> mempunyai taraf nilai Z sebesar -2,023, dengan signifikansi 2- tailed sebesar 0,043. Artinya nilai signifikansi 0,043 &lt; 0,05, maka Hο ditolak atau ada perbedaan omzet penjualan sebelum dan sesudah menggunakan fasilitas program kampung UKM digital.</p><p> </p>


2019 ◽  
Vol 1 (1) ◽  
pp. 27-40
Author(s):  
Hotman Fredy ◽  
Yetty Murni ◽  
Muhidin

The purpose of this research is to determine whether there are significant differences in the CAR, NPL, ROA, ROE, NIM, BOPO, and LDR between government bank compared to private banks in Indonesia Stock Exchange (IDX) the periode of 2011-2015. Method of sample selection was done by purposive sampling, the samples obtained from government banks such as BNI, BRI, BTN, and Mandiri bank, while from private banks such as BCA, CIMB Niaga, Danamon, and Permata bank. Data analysis methods is hypothesis testing using two different test mean (paired sample t-test) and wilcoxon signed rank test. The results showed that the financial performance of the ratio for CAR, NPL, ROA, NIM, BOPO, and LDR there is no significant difference between the government banks and private bank. While the financial performance of the ROE ratio there are significant differences between the government banks and private banks


2019 ◽  
Vol 5 (1) ◽  
pp. 40-44
Author(s):  
Didien Ika S ◽  
Erni Dwi E ◽  
Ari Kusmiwiyati

Uric acid is the final result of purine metabolism in the body, which excreted through urine. In gout conditions, there is uric acid crystals deposit in joints. In the women's uric acid levels did not increase until menopause because estrogen helps to increase spending uric acid in the kidneys by reducing the amount of uric acid reabsorption. Phaleria macrocarpa (Scheff) Boerl is a plant that has medicinal properties to treat gout because Phaleria macrocarpa (Scheff) Boerl contains flavonoids that can lower uric acid by the mechanism of resistance to the activity of xanthine oxidase on purine bases so that it will reduce production of uric acid. The purpose of this study was to determine the effect of giving Phaleria macrocarpa (Scheff) Boerl’s decoction water on uric acid’s level in postmenopausal women in RW 01 Kelurahan Kebonsari Sukun Malang. This research is Pre Experiment with one group pre-post test design. Using 24 postmenopausal women who suffer from uric acid with total sampling technique. Test data analysis using the Wilcoxon Signed Rank Test on the significant level α = 0.05. The results showed 87.5% of respondents had decreased levels of uric acid and 12.5% of respondents did not experience changes in uric acid’s level or are likely to remain. Results of analysis of test data with Wilcoxon Signed Rank Test Zhitung obtained (-4.02) < ZTable (1,96). It’s means there is influence of Phaleria macrocarpa (Scheff) Boerl’s decoction water to reduction of uric acid levels in postmenopausal women. Referring to these results it is expected that Phaleria macrocarpa (Scheff) Boerl can be used as therapy in the treatment of gout. Keywords : Water decoction of Mahkota Dewa, Levels of Uric Acid, Female Menopause


2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Sefti Rompas ◽  
Lenny Gannika

Abstract : The Aromatherapy of orange (Citrus) is one of the relaxation measures to reduce dismenore, also improves mood and reduces anger. Limeone is one of the ingredients of The orange aromatherapy’s oil which can inhibit the prostaglandin so it can reduce dismenore. The purpose of this study is to know The Influence of Orange’s aromatherapy against dismenore in Sam Ratulangi University’s Nursing Students, Manado. Design of this study is using a pre-experimental one-group-pre-test-post-test-design. Sampel of this study consisted of 26 respondents with the sampling method using a non probability sampling with saturation sampling technique. The results of this study using the Wilcoxon Signed Rank Test at a significance level of 95%, obtained that the value ρ - 0,000, value is smaller than the significant value of 0.05. Conclution in this study there is influence of Orange’s aromatherapy (Citrus) on decrease dismenore in Sam Ratulangi University’s Nursing Students, ManadoKeywords: Aromatherapy,Lemon,DismenoreAbstrak : Aromaterapi lemon (Citrus) merupakan salah satu relaksasi untuk menurunkan nyeri menstruasi. Aromaterapi lemon juga meningkatkan mood dan mengurangi rasa marah. Limeone merupakan salah satu kandungan minyak aromaterapi lemon yang dapat menghambat sistem kerja prostaglandin sehingga dapat mengurangi nyeri. Tujuan penelitian ini adalah mengetahui pengaruh Aromaterapi Lemon (Citrus) terhadap Penurunan Nyeri Menstruasi pada mahasiswi Program Studi Ilmu Keperawatan Fakultas Kedokteran Universitas Sam Ratulangi Manado. Rancangan Menggunakan pre eksperimen one-group-pre-test-post-test-design. Sampel terdiri dari 26 responden dengan metode pengambilan sampel menggunakan pendekatan non probability sampling dengan teknik saturation sampling. Hasil menggunakan uji Wilcoxon Signed Rank Test pada tingkat kemaknaan 95%, didapatkan nilai ρ – Value 0,000 lebih kecil dari nilai signifikan 0,05. Kesimpulan ada pengaruh aromaterapi lemon (Citrus) terhadap Penurunan nyeri menstruasi pada mahasiswi Ilmu Keperawatan Fakultas Kedokteran Universitas Sam Ratulangi Manado.Kata Kunci : Aromaterapi, lemon, Nyeri Menstruasi


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