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All Journal IMAGE EKSPANSI JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal Integration of Management Studies

Pakpahan, Rosma

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 3553763

Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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PENGARUH FAKTOR-FAKTOR FUNDAMENTAL DAN REPUTASI UNDERWRITER TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN IPO PERIODE 2006-2011 Pakpahan, Rosma
IMAGE : Jurnal Riset Manajemen Vol 4, No 1 (2015): IMAGE : Jurnal Riset Manajemen. April 2015
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.v4i1.2326

Underpricing phenomenon that often occurs in almost all capital markets in the world including in Indonesia is due to information asymmetry between issuers , underwriters and investors ( Beatty , 1989) , Guinness (1992 ) . Dissimilarity information owned issuers , underwriters and investors lead IPO price difference ( primary market ) and therefore caused underpricing . This is a different impact for corporate issuers and investors . Issuer will not benefit in the event of underpricing , because the proceeds from going public / IPO not optimally achieved . While investors will benefit from gaining initial returns ( profits early / prime profit ) is the difference between the IPO price in the primary market with a closing stock price on the first day of listing on the secondary market ( IDX ) . Several studies have been conducted and the results are diverse , Sandhiaji (2004 ) , Yolana and Martani (2005 ) and Gerianta (2008 ) .This study proposed six hypotheses that underwriter reputation , DER , ROA , firm size and value offers simultaneous and partial significantly affect the initial return as a proxy of underpricing . However, the results showed no statistically supported the research hypothesis .Keywords : underwriter reputation , DER , ROA , firm size ,market prices, initial returns ( underpricing)

Analisa Kinerja Keuangan PT BTPN Tbk Periode 2015-2019 dengan POJK Nomor 4/POJK.03/2016 Ega Virgiani; Dadang Hermawan; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

In 2019, PT BTPN Tbk ranked seventh as the bank with the large asset. The purpose of ther esearch is to analyze financial performance at PT BTPN Tbk 2019 that determinate the health of the bank. This research used quantitative and secondary data from annual financial report during 2015-2019. Collecting data method is using literature study. This research using descriptive analysis with ratio: Liquidity Ratio (Quick Ratio, Loan to Fund Ratio (LFR) and Loan to Asset(LAR), Solvability Ratio (Return On Asset(ROA), ROE (Return On Equity), Net Interest Margin (NIM) and BOPO) and Rentability Ratio (Debt to Equity Ratio (DER) and Cash Adequacy Ratio (CAR)). The result of research show that financial performance of PT BTPN Tbk period 2015-2019 in good condition.

Perancangan Aplikasi Penilaian Tingkat Kesehatan Bank Umum Menggunakan Metode Risk Based Bank Rating Maulana Harun Ar-rosyyid; Destian Arshad Darulmalshah Tamara; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The soundness level of a bank is a qualitative assessment of various aspects that affect the condition or performance of a bank through quantitative or quantitative assessments. In this Regulation of the Financial Services Authority Number 4 / POJK.03 / 2016 using an individual and consolidated risk approach (Risk Based Bank Rating / RBBR). This risk approach includes the Risk Profile, Good Corporate Governance, Earnings and Capital factors. Conducting an assessment is not easy, especially if it is still manual for the process. That way designing an application is the right way to solve it because it can simplify the work process by utilizing existing technology capabilities. Android-based technology is one of the most dominating technologies in use throughout the world. This study aims to design an application to process financial report data for the commercial bank sector into information on the health level of commercial banks based on the RBBR method and to present the development (comparison) of the soundness level of commercial banks in a two years period with the help of an android-based application. The design of this application uses a prototype approach method with several stages, namely identifying needs, making prototypes, testing prototypes, improving prototypes and developing production versions. Then the trial was carried out at one commercial bank for two consecutive periods at once. The test results on the application design for calculating the soundness level of a commercial bank based on the RBBR method in accordance with applicable regulations have been able to determine the composite rating (PK) and can suggest developments (comparisons) on the NPL, GCG, ROA and CAR factors in one commercial bank for two consecutive periods at once.

Pengaruh LDR, BOPO, dan NPL terhadap ROA pada BUSN Devisa Terdaftar di BEI Periode 2014-2018 Yeni Siti Halimatus Sadi’yah; Muhamad Umar Mai; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to analyse the influence of Loan To Deposit Ratio, Operational Efficiency Ratio and Non Performing Loan to Return On Asset at national private Bank of foreign exchange listed on Indonesia Stock Exchange period 2014-2018. The population of this research is the national private Bank of foreign exchange listed on the Indonesia Stock Exchange period 2014-2018, a research sample of 23 bank companies using the purposive sampling method. The analysis used to determine the influence of Loan To Deposit Ratio (LDR), Operational Efficiency Ratio (OER) and Non Performing Loan (NPL) to Return On Asset (ROA) is a descriptive and quantitative analysis with using the help of software Eviews 10. The results indicate that simultaneously LDR, OER, and NPL variables have significant effect on ROA. The LDR has a significant and positive impact on ROA, OER and NPL have significantly negative and significant impact on ROA

Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga Henna Ardhefani; Rosma Pakpahan; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The aim of this research are to know the effect of CR and DER to ROA on companies subsector of cosmetics and household listed on Indonesia Stock Exchange Period 2012 - 2019. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports. This research used purposive sampling method and obtained 5 samples of companies subsector of cosmetics and households listed on Indonesia Stock Exchange Period 2012 - 2019. Analytcal techniques used are classical test assumptions and multiple linear regression hypothesis test using partial T test and F test simultaneously at the significance level of 5% with SPPS version 26. This research showed partially CR is not having significant effect on ROA, and DER has a positive and significant effect on ROA. Therefore, simultaneously that CR and DER have a significant effect on ROA.

Pengaruh DER terhadap ROE Perusahaan Sub Sektor Tekstil dan Garmen Yang Terdaftar di BEI 2015-2019 Silvira Agustina; Hasbi Assidiki Mauluddi; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The aim of this research is to examine the influence of Debt to Equity Ratio (DER) towards Return On Equity (ROE) on Textile and Garment Industry Company Listed on The Indonesia Stock Exchange 2015-2019. This research uses asosiative method with quantitative approach. This research using secondary data from annually company report. The analysed data is using panel data regression with the assistance of Eviews version 10. The result of this research shows that Debt to Equity Ratio (DER) has positive and significant influence toward Return on Equity (ROE).

Pengaruh DOL dan DFL terhadap ROE pada Subsektor Makanan dan Minuman di BEI periode 2014-2019 Annisa Nur Rahmah; Destian Arshad Darulmalshah Tamara; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

There was a theoretical mismatch between DOL and DFL against ROE in the Food and Beverage company in 2016, 2017, 2018 and 2019. This aim of this research to know the effect of DOL and DFL to ROE for Food and Beverages subsector which listed at IDX for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially, DOL negatively significant to ROE and DFL did not significantly affect ROE.

Analisis Tingkat Kesehatan Bank Dengan Menggunakan Metode RGEC Novia Dwi Astari; Dadang Hermawan; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to assess the bank health level of PT Bank Mandiri (Persero), Tbk. In 2016-2020 using the RGEC method, which is viewed from the factors of Risk Profile, Good Corporate Governance, Earnings, and Capital. The financial ratios used in assessing the health level of bank include: risk profile using 2 (two) ratios, namely NPL (Non Performing Loan) for the credit risk aspect and LDR (Loan to Deposit Ratio) for the liquidity aspect. Earnings using 2 (two) ratios, namely ROA (Return On Assets) and NIM (Net Interest Margin). Capital uses the CAR (Capital Adequacy Ratio). As for the GCG factor assessment using the results of the self-assessment that has been carried out by Bank Mandiri. The results of this study indicate that Bank Mandiri’s Health Level in 2016-2020 received the predicate “Very Healthy”.

Pengaruh LDR dan BOPO terhadap ROA Pada Bank Umum yang Terdaftar di BEI Tahun 2010-2020 Nafisha Oktaviani Lutfi; Iwan Setiawan; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to examine the effect of LDR and BOPO on ROA at commercial banks listed on the IDX in 2010-2020. The types of data used in this study are time series and cross section. Sampling in this study using purposive sampling and obtained as many as 14 samples from 45 commercial banks listed on the Indonesia Stock Exchange. There are two variables used, namely Return On Assets (ROA) as the dependent variable and the financial ratio Loan to Deposit Ratio (LDR) and Operating Costs of Operating Income (BOPO) as independent variables. The method used in this study is a quantitative method. The test is done by using panel data regression which is processed using Eviews 10. The panel data method chosen is the Random Effect Model. The results showed that LDR and BOPO had a significant negative effect on ROA.

Pengaruh CAR dan LDR terhadap ROA pada Bank Umum yang Terdaftar di BEI Sabila Nur Al-fadzar; Radia Purbayati; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposits Ratio (LDR) on the Return On Assets (ROA) of Commercial Banks listed on the IDX in 2014-2019. The population of this research is commercial banks listed on the Indonesia Stock Exchange in 2014-2019, the research sample is 38 bank companies using the purposive sampling method. The analysis used is descriptive and quantitative analysis using Eviews 9 software. The results show that simultaneously the CAR and LDR variables have a significant effect on ROA. CAR has a significant negative effect on ROA and LDR has an insignificant positive effect on ROA

Co-Authors Ai Diana Aini, Nurfina Annisa Nur Rahmah Banter Laksana, Banter Carolina Magdalena Lasambouw Dadang Hermawan Dadang Hermawan Dadang Hermawan Dadang Hermawan Delia Putri Anjani Destian Arshad Darulmalshah Tamara Djoni Djatnika Djuwarsa, Tjetjep Ega Virgiani Endang Hatma Juniwati Fasha Asyva Fauziah, Ulfah Nurul Fransiska, Alda Tri Hadiani, Fatmi Hani Nuraeni Hasbi Assidiki Mauluddi Hatma Juniwati, Endang Henna Ardhefani Ilmani Ganis Adzillah Iwan Mulyawan Iwan Setiawan Juniwati, Endang Hatma Katharina Priyatiningsih Kristianingsih Kristianingsih Kristianingsih, Kristianingsih KURNIASETIAWATI, ANNISA Leni Nur Pratiwi Lia Zulfa Laila Lina Setiawati Lina Setiawati M. Rayhan Azis Magdalena, Carolina Maulana Harun Ar-rosyyid Mayasari, Ine Mochamad Umar Mai Muhammad Muflih Nafisha Oktaviani Lutfi Nono Wibisono Novia Dwi Astari Nurfitria Nurfitria Nuryati, Neneng Oktaviani Rarassati Pebrianti, Gita Nuralipah Purbayati, Radia Purbayati, Radia Radia Purbayati Rahmatulloh, Cikal Muzammil Rarassati, Oktaviani Rasyid Hardayansyah Reivaldo Reivaldo Riauli Susilawaty Hutapea Rismayanti, Siti Rivanda, Agil Krisna Ruhadi Ruhadi Ruhana, Nafisah Sabila Nur Al-fadzar Salsa Bila Azahra Sa’bana, Rifqi Fauzan Sekar Wulan Wiwitanti Setiawan Setiawan Setiawan Setiawan Setiawan Setiawan Silvira Agustina Siti Aisah Sulistia Suwondo Susana, Lina Marlina Tamara, Destian Arshad Darulmalshah Tjetjep Djuwarsa Tri Yuniarti Triastuty Wulandari Tripuspitorini, Fifi Afiyanti Ulfah Nurul Fauziah Wibisono, Nono Yeni Siti Halimatus Sadi’yah

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