https://jurnal.polibatam.ac.id/index.php/JAMA <p>Journal of Applied Managerial Accounting&nbsp;(JAMA) is a journal published by Center of Research and Community Service in Coorperation with Study Program of Managerial Accounting, Politeknik Negeri Batam. The journal is predominantly devoted to applied managerial accounting and finance with special focus on industries problem solving. JAMA publish quality articles based on empirical research, theoretical and practical articles. The&nbsp;JAMA is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration. <em>e</em>-ISSN:&nbsp;2548-9917</p> Pusat P2M Politeknik Negeri Batam en-US JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 2548-9917 https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8663 <p><em>This research aims to evaluate the health level of Bank Nagari using the Risk-Based Bank Rating (RBBR) method during the 2020-2023 period. The RBBR method evaluates bank performance based on four main components: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC). This research uses a quantitative descriptive method by collecting data from the annual financial reports and GCG reports of Bank Nagari for the last four years. This analysis includes measuring various risk indicators such as credit risk, market risk and liquidity risk, as well as evaluating financial performance based on profitability and capital adequacy. The research results show that Bank Nagari's overall health level is very healthy. In 2020, Bank Nagari obtained a composite score of 86%, increasing to 90% in 2021 and returning to stability at 86% in 2022 and 2023. Factors such as Return on Assets (ROA) and Capital Adequacy Ratio (CAR) show consistent improvement, reflecting solid financial performance and good risk management. This research concludes that effective risk management and good GCG practices have contributed to the stability and health of Bank Nagari during the analyzed period.</em></p> Yulia Hia Sanda Patrisia Komalasari ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-11-06 2024-11-06 8 2 189 196 10.30871/jama.v8i2.8663 https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/8628 <p><em>This study focuses on investors' decisions in managing their investments, particularly in the financial sector. The study emphasizes the importance of a company's financial performance and the need for companies to be proactive in achieving business goals. The study also emphasizes the importance of a strong relationship between a company's financial performance and profitability. The agency theory refers to the relationship between agents and principals, in which agents make decisions based on the company's resources. This can lead to conflicts of interest, such as agency problems. Dividend payout ratio (DPR) is a measure of the company's return on assets (ROA) and return on equity (ROE). This study uses a quantitative research method to analyze and interpret data from various financial indicators, including dividend payout ratio, return on asset, return on equity, total asset turnover, and Tobin's Q. The study also uses the linear regression method to analyze the simultaneous and parsial effects of the company's financial performance. The results provide valuable insights into the company's performance and potential areas for improvement. In conclusion, the study provides valuable insights into the performance of companies in the ASEAN region.</em></p> Winanda Wahana Wargadalam ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 2024-11-10 2024-11-10 8 2 197 209 10.30871/jama.v8i2.8628