Sartika Wulandari, Sartika
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ANALISIS RASIO KEUANGAN PERBANKAN SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK (STUDI KASUS PT. BUKOPIN (PERSERO), TBK PERIODE 2014-2015) Febriatmoko, Bogy; Wulandari, Sartika; Hardiyanti, Widhian
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition
PENGARUH PROGRAM KEPEMILIKAN SAHAM DAN KUALITAS LABA TERHADAP BIAYA EKUITAS Wulandari, Sartika; Hardiyanti, Widhian; Febriatmoko, Bogy
Dinamika Akuntansi Keuangan dan Perbankan Vol 5 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity
ANALISIS FIRM VALUE DENGAN PEMODERASI CORPORATE SOCIAL RESPONSIBILITY Hardiningsih, Pancawati; Wulandari, Sartika; Srimindarti, Ceacilia; Oktaviani, Rachmawati Meita
AKSES: Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2019): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

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Abstract

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.
MENINGKATKAN KINERJA BISNIS LUMPIA SEMARANG MELALUI KEUNGGULAN BERSAING Febriatmoko, Bogy; Hardiyanti, Widhian; Wulandari, Sartika
Jurnal Bisnis dan Ekonomi Vol 26 No 1 (2019): VOL. 26 NO. 1 2019 EDISI MARET 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Penelitian ini dilakukan pada usaha kecil dan menengah. Penelitian ini mengambil objek pada makanan khas Lumpia di Semarang. Penelitian ini merupakan kelanjutan dari penelitian kami sebelumnya tentang makanan khas Semarang, khususnya meneliti lumpia dan ingin meningkatkan keunggulan kompetitif produk di Semarang, sehingga produk dapat terus eksis dan berkembang sebagai makanan khas Semarang. Tujuannya dari penelitian ini adalah mengidentifikasi masalah-masalah yang timbul terkait keunggulan bersaing, kinerja bisnis lumpia UMKM di Semarang, dan untuk mengetahui apakah keunggulan kompetitif dapat menjadi jembatan antara inovasi produk dengan kinerja bisnis & antara orientasi pasar dan kinerja bisnis. Selain itu untuk mengetahui pengaruh inovasi produk & orientasi pasar terhadap kinerja bisnis. Populasi penelitian ini adalah industri lumpia di kota Semarang yang berjumlah 30, dengan metode pengumpulan data berupa kuesioner yang diperoleh dari pengusaha lumpia sebagai responden. Tahapan dalam penelitian ini adalah sebagai berikut: identifikasi masalah penelitian, pengumpulan dan tabulasi data, uji kualitas data dan analisis data. Hasil dari penelitian ini adalah, pengaruh orientasi pasar (OP) terhadap keunggulan kompetitif (KB) secara signifikan positif. Sementara pengaruh OP terhadap kinerja bisnis (KIB) bersifat postitf, tetapi tidak signifikan.
APPLICATION OF STANDART NURSING LANGUAGE (NANDA, NOC. NIC) USING SOCIAL MEDIA: INSTAGRAM® TO INCREASE INFORMATION SEEKING BEHAVIOUR AND MOTIVATION OF NURSING STUDENT Yasmara, Deni; Wulandari, Sartika
UNEJ e-Proceeding 2016: Proceeding of 1st International Conference on Medicine and Health Sciences (ICMHS)
Publisher : UNEJ e-Proceeding

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Abstract

Many research on information and technology wascommonly conducted at university and hospital. Inthe other hand the usage of electronic resourcesespecially usage of electronic journal in highereducation has been not expected (Setiawan, 2008)Student on university using electronic resources forlearning and seeking information. In the otherhand, Social Media e.g INSTAGRAM® increasing foryear to year and more famous for Nursingstudents. Social media became the newest trendfast within the communication sector. The Socialmedia grows usage in indonesia are one the fastestgrowth of technology. The “one to many” became“many to many” as indonesian internet interactionquickly adapt the new technology (Lesmana, 2012)The usage of INSTAGRAM® like an electronicjournal by Nursing student for seeking informationabout NANDA,NOC,NIC in Universitas Airlangga.The aim of this study was to find the effectivity ofapplication of Standart Nursing Language (SNL)NANDA, NOC, NIC using social media :INSTAGRAM® for increasing information seekingbehaviour and motivation of Nursing students. Thesocial media instagram has been build byresearcher as a lecture. The name of social mediaaccount was “ WECARECREATIVE_”
PENGARUH STRUKTUR AUDIT TERHADAP KINERJA AUDITOR DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI Diani, Elya Zulfa; Oktaviani, Rachmawati Meita; Sunarto, Sunarto; Sunarto, Sunarto; Wulandari, Sartika
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini dilatarbelakangi oleh tuntutan auditor untuk memiliki pengetahuan yang luas dibidang auditing. Hal ini dimaksudkan agar auditor dapat menghasilkan produk audit yang dapat diandalkan pemakai.Selain itu adanya persaingan dari berbagai faktor yang menyebabkan auditor harus mempertahankan kedudukannya terhadap organisasi. Tujuan dilakukannya penelitian ini adalah untuk menguji dan menganalisis pengaruh struktur audit terhadap kinerja auditor dengan komitmen organisasi sebagai variabel pemoderasi. Populasi dari penelitian ini merupakan auditor yang bekerja pada KAP di Kota Semarang yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI) pada Februari 2018.Metode sampel yang digunakan menggunakan metode convenience sampling.Sampel dalam penelitian ini meliputi 13 KAP dengan jumlah 66 responden. Analisis data menggunakan model regresi moderasi/Moderated Regression Analycis (MRA)dengan bantuan program SPSS 16.0. Hasil penelitian ini menunjukkan bahwa variabel struktur audit berpengaruh negatif signifikan terhadap kinerja auditor. Komitmen organisasi berpengaruh negatif signifikan terhadap kinerja auditor.Variabel komitmen organisasi tidak memoderasi hubungan struktur audit terhadap kinerja auditor