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PENGARUH KEPEMILIKAN MANAJERIAL, KEBIJAKAN UTANG, KEBIJAKAN DIVIDEN TERHADAP KINERJA KEUANGAN DAN BIAYA AGENSI (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Yuni Kusuma Arumsari; Djumahir
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 2 No. 2 (2014)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.347 KB) | DOI: 10.20527/jwm.v2i2.170

Abstract

This study aims to analyze and explain the effect of managerial ownership, debt policy, dividend policy on financial performance and agency costs in manufacturing companies in Indonesia. This study used quantitative methods with positivism approach. 20 research object manufacturing company. Collecting data using secondary data from annual reports and financial statements. Data were analyzed using path analysis. The analysis showed that managerial ownership, debt policy, dividend policy affect the financial performance; managerial ownership, debt policy, dividend policy, and financial performance affects the agency costs. The implication of this research is a manufacturing company needs to continue to pay attention to the shares owned by the portion of managerial control in the company, debt management and distribution of large dividends. Thirdly it will lead to improved financial performance so that conflicts of interest and agency costs will decrease. managerial ownership, debt policy, dividend policy, financial performance, agency costs
Pre- And Post-Pandemic Financial Performance: Comparative Analysis Of Profitability, Liquidity, And Solvency Ratios In The Idx Lq45 Banking Sector (2019-2023) Napitupulu, Tesalonikayani; Kurniawan, M. Yusuf; Arumsari, Yuni Kusuma
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6964

Abstract

This study analyzes the financial performance of five banking companies in the IDX LQ45 index during 2019–2023, focusing on profitability, liquidity, and solvency before and after the COVID-19 pandemic. A descriptive quantitative approach is employed using secondary data from annual financial statements. The analysis utilizes financial ratios, including Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) for profitability; Current Ratio (CR) and Quick Ratio (QR) for liquidity; and Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) for solvency. The data is analyzed using the Paired Sample T-Test in SPSS version 29. The findings indicate a significant decline in profitability during the pandemic, followed by a recovery trend in 2023. Liquidity and solvency remained stable due to government interventions and effective risk management. These results provide insights for regulators and investors regarding the banking sector’s resilience against economic shocks and the effectiveness of risk mitigation strategies.
The Influence of Ease of Use and User Trust on Mobile Payment: Social Influence as a Moderating Variable Agustiningtyas, Wahyu Eka Putri; Nasir, M Jamal Abdul; Arumsari, Yuni Kusuma
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6965

Abstract

This study examines the impact of usability and user trust on intention to use mobile payments among Generation Z, with social influence as moderating. This study used a quantitative approach, as the method of data collected was survey and moderated regression analysis. The research showed findings that usability and user trust, have a favorable impact on the intention to use mobile payment methods. Furthermore, social influence strengthens this relationship, indicating that social support plays an important role in Generation Z's decision to use mobile payments. These findings underscore the importance of developing more user-friendly systems and community-focused marketing strategies
The Influence of Trust and Perceived Ease of Use on the Adoption of Digital Wallets as an Alternative Payment among Gen Z Mediated by User Satisfaction Violettasari, Yolanda; Kurniawan, M. Yusuf; Arumsari, Yuni Kusuma
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 2 (2025): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i2.6966

Abstract

The research aims to analyse the influence of trust and perceived convenience on the adoption of digital wallets as payment alternatives among Gen Z, with user satisfaction as a mediating variable. In the era of rapidly growing digitalisation, digital wallets are the main choice for Gen Z in making transactions. This research uses a quantitative approach, with respondents from Gen Z. The results of the analysis using the Partial Least Square (PLS) method show that trust and perceived convenience have a positive and significant effect on digital wallet adoption. User satisfaction is proven to mediate the relationship between trust and perceived convenience on digital adoption. This research provides insight for digital wallet service providers in designing strategies to increase user trust and satisfaction.
Implementation of just in time for cost saving of 4-wheel tractor manufacturing preparation process (case study on pt iseki indonesia) Huda, Ahmad Saiful; Suriyok, Khamdan; Arumsari, Yuni Kusuma; Syarifudin, Arif; Yanuar Putra, Rama Dwi
Junal Ilmu Manajemen Vol 8 No 4 (2025): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Business development is growing and creating competition for business actors by producing competitive, innovative and high-tech products. Research Object of PT Iseki Indonesia Pasuruan. Based on observations with management that the implementation of the Just In Time System is still high production costs so that the cost of the product is too high resulting in the product not being able to compete in the market. This type of research uses a qualitative descriptive approach. The data processed are primary data in the form of production records and the results of interviews with management. Based on the results of the study, it was shown that the application of the Just In Time system was proven to reduce the cost of part preparation, as evidenced by changing the preparation for the MFGC type tractor part taking which previously took 1405 hours or Rp. 78,680,000, after the implementation of the Just In Time system, it changed to 261 hours. or Rp. 14,616,000. So the total cost savings after implementing the Just In Time system is Rp. 64,064,000. The application of the Just In Time system has indeed been proven to be able to eliminate many useless things in the company
Edukasi Literasi Keuangan bagi Generasi Z di SMK Suradewa Larantuka Arumsari, Yuni Kusuma; Utama, Bagus Ibnu; Giantari, Arnett Ramadhani; Ilma, Heny Hafidhotul
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): November 2024
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v5i1.877

Abstract

Latar Belakang: Perkembangan teknologi keuangan digital memberikan kemudahan akses layanan finansial, namun juga meningkatkan risiko pengambilan keputusan keuangan yang tidak rasional, khususnya pada Generasi Z. Siswa sekolah menengah kejuruan (SMK) sebagai kelompok usia transisi menuju dunia kerja membutuhkan literasi keuangan yang aplikatif dan kontekstual. Tujuan: Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan literasi keuangan siswa Generasi Z melalui edukasi interaktif dan aplikatif berbasis pengelolaan keuangan di era digital. Metode: Metode pelaksanaan meliputi identifikasi masalah mitra, penyampaian materi literasi keuangan, diskusi kelompok, studi kasus, simulasi penyusunan anggaran berbasis prinsip 50/30/20, serta evaluasi menggunakan Model Kirkpatrick. Hasil: Hasil kegiatan menunjukkan peningkatan respon positif peserta, peningkatan pemahaman literasi keuangan, serta perubahan sikap dan niat perilaku keuangan yang lebih terencana. Kesimpulan: Kegiatan PKM ini efektif dalam meningkatkan kesadaran dan kapasitas literasi keuangan siswa SMK serta berpotensi direplikasi pada konteks pendidikan vokasi lainnya.
Pengembangan Sistem Penerimaan Siswa Terintegrasi (SIPERI) sebagai Inovasi Digital PPDB dalam Mendukung Good School Arumsari, Yuni Kusuma; Iman, Rizki Nur; Yusuf, Rian; Susanto, Hasperi
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Mei 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v5i2.879

Abstract

Latar Belakang: Transformasi digital dalam tata kelola pendidikan menjadi bagian penting dalam mewujudkan good school governance. Kabupaten Lahat menghadapi tantangan dalam pelaksanaan PPDB yang masih manual dan semi-digital sehingga berpotensi menimbulkan inefisiensi, keterbatasan transparansi, dan inkonsistensi prosedur. Tujuan: Program Pengabdian kepada Masyarakat (PKM) ini bertujuan mengembangkan dan mengimplementasikan Sistem Penerimaan Siswa Terintegrasi (SIPERI) sebagai platform PPDB online untuk meningkatkan efisiensi, transparansi, dan akuntabilitas layanan pendidikan. Metode: Kegiatan dilaksanakan selama April 2023–Januari 2024 menggunakan pendekatan Participatory Action Research (PAR) yang terintegrasi dengan System Development Life Cycle (SDLC). Tahapan meliputi analisis kebutuhan, perancangan sistem, pengembangan dan uji coba, pelatihan dan pendampingan, serta implementasi dan evaluasi dampak. Hasil: Implementasi SIPERI mempercepat proses verifikasi administrasi dari 2–3 hari menjadi kurang dari 1 hari, menurunkan kesalahan input data, serta meningkatkan transparansi kuota dan hasil seleksi secara real-time. Tingkat kepuasan pengguna mencapai 87% berdasarkan survei internal. Kesimpulan: SIPERI berkontribusi signifikan terhadap penguatan tata kelola PPDB berbasis digital di Kabupaten Lahat dan dapat direplikasi pada daerah dengan karakteristik serupa.
Penguatan Pelayanan Customer Service Berbasis ServQual di BRI KCP Rampal Haritsar, Yosar; Arumsari, Yuni Kusuma; Dewi, Mahayu Saraswati; Lutfiana, Ifa Dwi
Kontribusi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025): Mei 2025
Publisher : Cipta Media Harmoni

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53624/kontribusi.v5i2.880

Abstract

Latar Belakang: Transformasi digital perbankan menuntut peningkatan kualitas pelayanan tatap muka agar tetap responsif dan empatik, khususnya pada cabang dengan karakteristik nasabah heterogen dan lonjakan layanan pada periode tertentu. Tujuan: Kegiatan Pengabdian kepada Masyarakat ini bertujuan memperkuat kualitas pelayanan Customer Service berbasis Service Quality (ServQual) melalui pendampingan praktik pelayanan dan edukasi literasi digital di BRI KCP Rampal Malang. Metode: Pelaksanaan menggunakan pendekatan partisipatif melalui tahapan observasi kebutuhan mitra, perencanaan penguatan pelayanan, pendampingan praktik interaksi dan penataan alur layanan, pendampingan literasi digital, serta evaluasi berbasis survei kepuasan mitra sebelum–sesudah kegiatan. Hasil: Intervensi menunjukkan peningkatan konsistensi komunikasi pelayanan, stabilitas antrean pada periode puncak, serta kejelasan prosedur penanganan keluhan. Evaluasi menunjukkan tingkat kepuasan mitra sebesar 4,52 (kategori sangat baik) dan peningkatan pemahaman literasi digital pada nasabah lansia. Kesimpulan: Penguatan pelayanan berbasis ServQual dan pendampingan literasi digital efektif meningkatkan kualitas layanan cabang dan berpotensi direplikasi pada unit perbankan serupa.