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PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Pada Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Periode 2013-2017) Muhsin N Bailusy; Fadli Ali Taslim; Wilis Muslimah
Jurnal Manajemen Sinergi Vol 7, No 2 (2019): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v7i2.6724

Abstract

Financial statements are the most important things that investors pay attention to. Sometimes companies practice earnings management to attract investors. Earnings management is a manager's actions to see accounting policies or actions that affect earnings in order to achieve the objectives in the income statement.This study aims to determine (1) the effect of leverage on earnings management. (2) Effect of Leverage on earnings management with the Independent Board of Commissioners as a moderating variable. The research sample of 19 companies. The data collection technique is done by the documentation method, which is collecting data in the form of literature books, journals, and the company's annual financial statements. The data needed in this study is secondary data derived from the financial statements of manufacturing companies in the basic and chemical industry sectors listed on the IDX period 2013-2017. The financial statements were downloaded from the site www.idx.co.id. The analysis technique used is quantitative.The results showed that leverage had a significant negative effect on earnings management and Implementation of good corporate governance which is proxied by an independent board of commissioners is able to moderate the effect of leverage on earnings management.
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Abdul Hadi Sirat; Muhsin N Bailusy; Dian Kurnia
Jurnal Manajemen Sinergi Vol 7, No 2 (2019): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v7i2.6720

Abstract

This study aims to determine the effect of capital structure and institutional ownership on firm value with dividend policy as an intervening variable. In manufacturing companies listed on the Indonesia Stock Exchange with a sample of 39 companies. The analytical method used is path analysis. The observation period for 5 years and the research data are secondary data obtained from www.idx.co.id.The results showed that the direct effect of capital structure variables (DER) had a negative and significant effect on firm value, institutional ownership variables (INST) had a negative and significant effect on firm value, dividend policy (DPR) had a positive but not significant effect on firm value. While the indirect effect of capital structure (DER) on firm value (INST) through dividend policy (DPR) is that dividend policy cannot mediate the effect of capital structure on firm value and indirect influence of institutional ownership (INST) on firm value (INST) through dividend policy (DPR) is that dividend policy cannot mediate the effect of institutional ownership (INST) on firm value (INST)
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MODEL ALTMAN, SPRINGATE, OHLSON, ZMIJEWSKI, FOSTER DAN GROVER (Studi Kasus pada Perusahaan Pertambangan Tahun 2012-2016) Muhsin N Bailusy; Rinaldi Tamrin
Jurnal Manajemen Sinergi Vol 5, No 2 (2017): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v5i2.6735

Abstract

This study aims to determine which model is most appropriate in predicting bankruptcy with the Altman model, springate, Ohlson, Zmijewski, Foster and Grover, as well as differences from the six predictive models. Research type in research is quantitative with descriptive method. Population in this research is mining company that listed in BEI year 2012-2016. Technique of taking data in this research use purposive sampling method. In this study the sample used as many as 20 companies from 43 mining companies listed on the Stock Exchange 2012-2016. Hypothesis testing using One Way Anova Differential Test and Accuracy Level Calculation. The results showed that there were differences in the results of the analysis among the six predicted bankruptcy models used in this study are Altman, Springate, Ohlson, Zmijewski, Foster and Grover models. The Altman model has an accuracy of 34%, the Springate model has an accuracy of 54%, the Ohlson model has an accuracy of 94%, the Zmijewski model has an accuracy of 83%, the Foster model has an accuracy of 78% and the Grover model is 89%. Of the six models it is known that the Ohlson model is the most appropriate model used to predict bankruptcy in mining companies with an accuracy of 94%. 
EXPLORING FINANCIAL TECHNOLOGY’S IMPACT ON GENERATION Z TRANSACTION KNOWLEDGE Samuel PD Anantadjaya; Barick Ahmad Setiawan; Vivid Violin; Irwan Moridu; Muhsin N. Bailusy
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1823

Abstract

This study examines the effect of Financial Technology (FinTech) on Generation Z's transactional knowledge as it relates to their digitally supported daily financial activities. A total of 57 randomly selected respondents completed an online questionnaire to collect data. The results of the data analysis indicate that the majority of respondents are female (91,2%) and between the ages of 17 and 25 (96%) (95%). Approximately 75.4% of respondents favor cash transactions, while 87.7% are aware of cashless transactions. The majority of respondents use various e-wallet applications, with OVO, DANA, and ShopeePay being the most popular options. E-wallets are predominantly used for online purchasing (35 respondents), although a small percentage also use them for consumptive shopping, credit purchases, money transfers, and game top-ups. The majority of respondents selected transactional features, such as fund transfers, as the most important aspects of fintech platforms. The results indicate that Generation Z has a solid grasp of Financial Technology and has actively adopted it in their financial activities.
Reduce unemployment rate and increase economic growth: case at north maluku Muhsin Bailusy; Prince Charles Heston Runtunuwu; Sulfi Haji
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4224

Abstract

The purpose of this study is to analyze the financial performance of the Tidore Islands government, how the influence of the government's financial performance on economic growth and the open unemployment rate in the Tidore Islands City. The data used in the analysis is quantitative data sourced from: reports on the realization of the Regional Revenue and Expenditure Budget (APBD), Economic Growth and data on the Open Unemployment Rate of Tidore Archipelago City. All secondary data is sourced from the Regional Development Planning Agency (Bappeda), the Central Statistics Agency (BPS), as well as reports related to this research. The data in this study are time series in 2013-2020 and use path analysis. The variables observed in this study include regional financial performance, economic growth and unemployment. The results showed that the local government's financial performance which consisted of independence, efficiency, effectiveness and suitability of spending had an effect on economic growth. Financial performance also has an effect on reducing the open unemployment rate in the Tidore Archipelago City. Economic growth has an effect on the open unemployment rate in the Tidore Archipelago City. That is, the better the economic growth, the lower the open unemployment rate in the Tidore Archipelago City
The Influence Of Financial Literacy And Lifestyle On Financial Management In Housewives In The Moment Of Ramadan 1444 H La Idrus*, Windi; Bailusy, Muhsin N; Hadady, E Hartaty; Amiro, Suratno
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 3 (2023): Juni, socio-economics, community law, cultural history and social issues
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i3.25834

Abstract

This study aims to examine the relationship between financial literacy and lifestyle on the financial management of housewives and to find out the differences in financial literacy, lifestyle and financial management of housewives. This research is a quantitative research with data collection techniques using a questionnaire. The sample used was 85 fitu village housewives at Moment Ramadhan 1444 H, this study used the Nonprobability Sampling method. Data analysis techniques using validity, reliability, requirements analysis test, t test, and F test. The results of this study are that the financial literacy variable has no effect on the financial management of housewives. Meanwhile, lifestyle variables affect the financial management of housewives.
THE INFLUENCE OF LITERACY FINANCE AND FINANCIAL TECHNOLOGY ON INCLUSION FINANCE FOR SMALL AND MEDIUM ENTERPRISE (SMEs) ACTORS IN TERNATE CITY Adinda Iskandar; Abdul Hadi Sirat; Muhsin N. Bailusy
Journal of Management and Islamic Finance Vol. 3 No. 2 (2023): Journal of Management and Islamic Finance
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jmif.v3i2.7369

Abstract

This research aims to analyze the role of financial literacy and financial technology on the financial inclusion of SMEs in Ternate. By applying a purposive sampling method, the number of samples used in this research were 50 SMEs engaged in the food industry. This research was carried out by using data analysis assisted by SPSS 25 software. The results of the research show that: (1) financial literacy has a significant effect on the financial inclusion of SMEs in Ternate City, meaning that the better the financial literacy implemented, the more financial inclusion behavior it will get better in certain businesses; (2) financial technology has a significant effect on the financial inclusion of SMEs in Ternate City. Financial literacy aids individuals in developing skills for managing personal finances. A thorough comprehension of budget creation, expense control, and savings can enhance a person's financial wellness. Financial literacy reduces financial uncertainty by providing knowledge about risks and ways to manage them. Additionally, fintech, or financial technology, contributes significantly to increasing financial inclusion.
ANALISIS PERBANDINGAN KETEPATAN PREDIKSI FINANCIAL DISTRESS PERUSAHAAN MENGGUNAKAN MODEL ALTMAN, ZMIJEWSKI DAN SPRINGATE Panai, Ririn Saputri; Hadady, Hartaty; Bailusy, Muhsin N.
Jurnal Penelitian Manajemen Terapan (PENATARAN) Vol. 8 No. 1 (2023)
Publisher : Program Studi Manajemen STIE Kesuma Negara Blitar

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

Abstract

Tujuan dari Penelitian ini adalah untuk mengetahui kelayakan model prediksi financial distress dan model prediksi terbaik dengan melihat tingkat keakurasian tertinggi dalam memprediksi financial distress pada perusahaan Asuransi yang terdaftar di Bursa Efek Indonesia pada periode 2017sampai dengan 2020. Jumlah sampel penelitian yang dipilih menggunakan purposive sampling didapatkan sebanyak 60 perusahaan asuransi.Metode analisis yang dipergunakan ialah metode analisis regresi logistic dengan alat bantu aplikasi SPSS 25. Hasil Penelitian ini menunjukkan bahwa Model Altman, Model Zmijewski dan Model Springate dapat digunakan dalam memprediksi financial distress pada perusahaan asuransi serta model yang memiliki tingkat akurasi paling tinggi dan menjadi model predictor terbaik adalah model zmijewski dengan nilai 79,4%, sedangkan model dengan tingkat akurasi terendah terdapat pada model springate dengan nilai 33,3%. Kata Kunci: Financial Distress, Model Altman, Model Springate, dan Model Zmijewski
Implementation of Gradient Boosted Tree, Support Vector Machinery and Random Forest Algorithm to Detecting Financial Fraud in Credit Card Transactions Salomo Leuwol, Ferdinand; Ady Bakri, Asri; N. Bailusy, Muhsin; Setia Putra, Hari; Sukanti, Ni Ketut
Jurnal Informasi dan Teknologi 2023, Vol. 5, No. 3
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v5i3.386

Abstract

According to Google Trends data, machine learning-based credit card identification has grown over the last five years, at the very least, across all nations. In order to detect credit card fraud in this study, the authors will use machine learning methods such random forests, support vector machines, and gradient-boosted trees. The authors used the Synthetic Minority Oversampling Technique (SMOTE) and Random Under Sampling (RUS) sampling methods in each algorithm to compare because there was a class imbalance in this investigation. The research findings demonstrate that the author's algorithm and sample technique were successfully used, as shown by the AUC values obtained for each being > 0.7. The top score in RUS was 0.7835 using the Random Forest algorithm, whereas the greatest score in SMOTE was 0.73 with the Gradient Boosted Trees approach. The Random Forest algorithm and the Random Under Sampling (RUS) technique are developed as a result of this research, and they are useful for identifying fraudulent credit card transactions.
Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Dana Desa Di Desa Soagimalaha Kecamatan Kota Maba Kabupaten Halmahera Timur Nurfani Salasa; Muhsin N. Bailusy; Suratno Amiro
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2553

Abstract

This study aims to determine the influence of transparency and accountability on the management of village fund in Soagimalaha Village, Kota Maba Subdistrict, East Halmahera Regency. The variables in this study consist of transparency and accountability as independent variables, and village fund management as the dependent variable. The measurement scale used in this study is the Likert scale. The research method used is a survey method with a quantitative approach, and data collection technique using questionnaires. The statistical tests used in this study are validity, reability, normality, multicollinearity, heteroscedasticity, multiple linear regression, T-test, F-test, and coefficient of determination using the Statistical Product and Service Solution (SPSS) application. The results of this study indicate that: (1) transparency partially has a positive and significant influence on village fund management, (2) accountability has a positive and significant influence on village fund management, and (3) transparency and accountability simultaneously influence village fund management with a contribution value of 52.4%. The remaining 47.6% is influenced by other factors outside the variables studied in this research.