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ANALYSIS OF FACTORS THAT INFLUENCE GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Vidiyastutik, Elok Dwi; Hendra, Joni
International Journal of Social Science and Business Vol 4, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24154

Abstract

The consistent implementation of good corporate governance based on fairness, transparency, and accountability is proven to improve the quality of financial statements.This study aims to determine the influence of indicators of good corporate governance indicators to earnings management in Manufacturing Companies listed in Indonesia Stock Exchange (IDX). The sampling method is porposive samling by taking a sample of 30 manufacturing companies in the consumer goods industry sector which publishes annual report complete year 2014-2018.The results showed that simultaneously and partially, managerial ownership, composition of board of commissioner, audit committee and audit quality of KAP size have a positive effect on earnings management.Variable composition of board of commissioner has the most dominant influence to earnings management, shown by value of Standardized efficients Beta 0,303 bigger of the value of Standardized Coefficients Beta of other independent variables.
Formation of Optimal Portfolio Using Single Index Model in Investment Decisions Hendra, Joni; Hudzafidah, Khusnik; Chamdanah, Siti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.192 KB) | DOI: 10.30741/wiga.v11i2.712

Abstract

The objective to be achieved in this study is to analyze the extent to which the return and risk of the optimal portfolio that is formed provides better performance than the return and risk of individual stocks. While the data needed to support this analysis are in the form of stock price data, the Composite Stock Price Index, and Bank Indonesia Certificates. The samples selected in this study were 34 companies based on sampling techniques, namely using sampling techniques purposive, means choosing a sample from a set of populations based on certain considerations or criteria set by the researcher. The data analysis method used is to compare the return and risk of the optimal portfolio with the return and risk of individual stocks to show that diversification through the formation of an optimal portfolio using a single index model can minimize investment risk. The results show that portfolio returns tend to be greater than individual stock returns. And portfolio risk is lower than the risk of individual stocks. So that the return and risk from the optimal portfolio that is formed give better performance than the return and risk of individual stocks.
Factors Affecting Sharia Banking Literacy Hendra, Joni; Rustianawati, Mutimmah; Rahayu, Dwi
Jurnal Ilmu Manajemen Advantage Vol. 5 No. 1 (2021): June
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.43 KB)

Abstract

Islamic financial literacy is expected to be able to increase knowledge and change people's behavior in making decisions to manage finances well in order to achieve their welfare. Therefore, the factors that influence the community's level of Sharia banking literacy are individual characteristics, promotions and government factors. This study aims to determine the effect of individual characteristics, promotions and government factors on Islamic banking literacy. This research uses a quantitative method with an associative approach. The population of this research is all members of fundraisers at BMT UGT Sidogiri Paiton Probolinggo as many as 437 customers, While the customers who were selected as respondents were based on customers who happened to to visit during January-March 2020, as many as 98 respondents. The results of the F test show that the independent variables (individual characteristics, promotions and government factors) simultaneously have a significant effect on Islamic banking literacy, While the t test results show that partially individual characteristics have an effect of 20.2% on Islamic banking literacy, promotion has an effect of 36.4% on Islamic banking literacy and government factors have an effect of 34.6% on Islamic banking literacy. So that the results of hypothesis testing both simultaneously and partially prove that individual characteristics, promotions and government policies have a significant effect on Islamic banking literacy.
Pengaruh Rasio Keuangan Dan Jaminan Aset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Di Bursa Efek Indonesia HENDRA, JONI
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.69 KB) | DOI: 10.30741/assets.v1i1.9

Abstract

Penelitian ini merupakan studi empiris untuk menguji pengaruh rasio keuangan (cash ratio, debt to equity ratio, dan return on asset) dan jaminan aset terhadap kebijakan dividen yang diukur dengan dividend payout ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2010-2014. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 34 perusahaan.Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis menunjukan bahwa variabel cash ratio dan return on asset berpengaruh positif dan signifikan, sedangkan variabel debt to equity ratio berpengaruh negatif dan signifikan terhadap dividend payout ratio.
Pengaruh Partisipasi Dalam Penganggaran dan Peran Manajerial Pengelola Keuangan Daerah Terhadap Kinerja Pemerintah Daerah: (Studi Empiris pada Pemerintah Kabupaten Probolinggo) Hendra, Joni
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.327 KB) | DOI: 10.30741/assets.v2i1.218

Abstract

Factors influencing the performance of local government according to Abdul Halim (2007) are four, namely, entrepreneurial management capacity, organizational culture, macro environment and regional endowment, all of which demand for immediate reinventing local government. Probolinggo District Government performance performance is on performance performance of larger institution when compared with the realization of its expenditure.This study aims to determine the extent of the influence of participation in budgeting and managerial roles of local financial managers to the performance of the local government of Probolingggo.A sample of 82 samples were obtained from questionnaires distributed to 103 respondents consisting of 3 heads of bodies, 11 heads of service, 1 head of inspectorate, 1 secretary of parliament, 8 heads of office, 12 heads of department, 1 director of RSUD, 10 sub-district heads, 25 village heads and 31 principals of kindergarten / junior high / high school / vocational school in Probolinggo district government selected by using purposive sampling method. Of the 103 questionnaires submitted, 85 respondents returned and only 82 questionnaires could be processed and analyzed.The results showed that the high performance of local governments influenced participation in budgeting, meaning that the higher participation in budgeting will increase the performance of local government. The high performance of local government is influenced by the managerial role of regional financial manager means that the higher managerial role of regional finance manager will increase the performance of local government. The results of this study support previous studies and based on the underlying theory of agency theory and prospect theory.
PELATIHAN TATA KELOLA BISNIS DAN PEMASARAN BAGI LEMBAGA DESA WISATA DALAM MENGEMBANGKAN DESTINASI WISATA Supriono, Supriono; Hendra, Joni; Kurniawan, Andy; Sentanu, I Gede Eko Sri; Hermawant, Romy; Yulianto, Edy; Husaini, Ahmad
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 4 No. 2 (2022): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v4i2.3553

Abstract

Pariwisata sering menemui kendala dalam proses penyelenggaraan bisnisnya. Penyebabnya adalah kegiatan pariwisata sering tidak melibatkan masyarakat lokal dalam pengelolaan. Walaupun ada yang melibatkan masyarakat lokal, terkadang masyarakat tersebut tidak mampu menjalankan kegiatan bisnis pariwisata karena kurang pemahaman tentang bisnis pariwisata. Kegiatan pengabdian masyarakat ini berupaya untuk memberikan pelatihan kepada masyarakat yang terlibat dalam pengelolaan pariwisata terkait dengan proses pemasaran (promosi) pariwisata. Kegiatan dilaksanakan bulan Juni–Oktober 2022 dengan metode pelaksanaan secara pendampingan secara langsung (lur- ing) maupun jarak jauh (daring). Jumlah peserta sekitar 40 orang dengan tingkat pendidikan yang heterogen. Oleh karenanya penyampaian materi menggunakan bahasa yang mudah dipahami oleh semua tingkat pendidikan. Evaluasi tidak menggunakan pre-test & post-tes berupa kuesioner, tetapi menggunakan cara lisan dalam penyampaian oleh peserta di akhir pelatihan. Hasil dari pelatihan, mayoritas peserta mengerti dan memahami materi pelatihan dan mampu menerapkan materi tersebut di kemudian hari.
STRATEGI PENGEMBANGAN BISNIS BOLU KEMOJO DI BENGKALIS Hafizah, Nurul; Syahnandra, Andre; Hendra, Joni
Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Vol. 3 No. 2 (2024): JIEMAS: Jurnal Ilmiah Ekonomi, Manajemen dan Syariah
Publisher : STAI Darul Qalam Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55883/jiemas.v3i2.49

Abstract

This journal will discuss the strategy for developing the sponge kemojo business in Bengkalis. Micro, Small and Medium Enterprises (MSMEs) are businesses that continue to exist when corporate businesses are hit by a recession/monetary economic crisis. This proves that the MSME business is a business that has been tested and sturdy as one of the economic supports. In the city of Bengakalis, MSMEs are currently starting to develop in the food and cake sector, one of which is the sponge kemojo business in Bengkalis. Every business that is in a developing condition must have many competitors entering, for that it is necessary to have the right strategy so that the business can continue (sustainability). The purpose of this study is to explain the formulation of the sponge kemojo business development strategy in Bengkalis. The research method used in this journal is an explanatory qualitative approach. The unit of analysis in this study is the sponge kemojo business in Bengkalis, the data collection of this study is on the sponge kemojo business in Bengkalis. Based on the source, the data of this study consists of primary data and secondary data. Primary data consists of interviews with company owners, and employees of the sponge kemojo business in Bengkalis. Secondary data was obtained from the Central Statistics Agency. Secondary data consists of SME population data in Indonesia, and the total value of Indonesia's Gross Domestic Product (GDP). The data collection techniques in this study are interviews, observations, and documentation
ANALISIS ECONOMIC VALUE ADDED DAN RASIO PROFITABILITAS SEBAGAI ALAT PENILAIAN KINERJA KEUANGAN PERUSAHAAN Hendra, Joni; Vidiyastutik, Elok Dwi; Sari, Ratna
CERMIN: Jurnal Penelitian Vol 7 No 1 (2023): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v7i1.2688

Abstract

Pengukuran kinerja keuangan suatu perusahaan seringkali hanya membandingkan antara realisiasi kinerja pada tahun yang bersangkutan dengan kinerja tahun sebelumnya atau membandingkan hrealisasi kinerja keuangan paada periode tertentu dengan rencana anggaran yang telah ditetapkan. Jarang sekali hasil kinerja keuangan suatu perusahaan dibandingkan dengan standar rata rata indusitri perusahaan yang sejenis. Sehingga tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan untuk tahun 2019 hingga 2021, dengan membandingkan hasil perhitungan realisasi dengan rata rata industri yang menggunakan alat analisis economic value added dan rasio profitabilitas. Jenis penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Hasil penilaian kinerja keuangan dengan metode Economic Value Added (EVA) pada PT Dua Putri Sholehah pada tahun 2019 menunjukkan hasil tidak baik atau belum efisien (nilai EVA negatif) berarti tidak mampu menciptakan nilai tambah ekonomis pada perusahaan dan pada tahun 2020 dan 2021 menunjukkan hasil yang baik atau sudah efisien (nilai EVA positif) mampu menciptakan nilai tambah ekonomis pada perusahaan. Sedangkan penilaian kinerja keuangan menggunakan rasio profitabilitas khususnya Profit Margin menunjukkan kenaikan dan penurunan selama tahun 2019 sampai 2020 bahkan di tahun 2021 tidak bisa mencapai standar industri, sedangkan ROA dan ROE menunjukkan kenaikan setiap tahun selama tahun 2019 sampai 2021 dan mencapai standar industri untuk setiap tahunnya.
The Effect of Green Infrastructure Investment, Capital Structure, and Operational Efficiency on Financial Performance of Companies in Central Java Judijanto, Loso; Hendra, Joni; Utami, Eva Yuniarti; Triyantoro, Andri
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.799

Abstract

This study investigates the influence of green infrastructure investment, capital structure, and operational efficiency on the financial performance of companies operating in Central Java. A quantitative research approach was employed, utilizing survey data collected from 173 companies across various industries. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), with hypothesis testing conducted to assess the significance of the relationships between the variables. The results indicate significant positive associations between green infrastructure investment, capital structure, operational efficiency, and financial performance. Specifically, companies that prioritize sustainability initiatives, maintain optimal capital structures, and enhance operational efficiency tend to achieve superior financial performance outcomes. These findings highlight the multidimensional nature of value creation within organizations and underscore the importance of integrating environmental and operational considerations into strategic decision-making processes. The implications of the study extend to policymakers, business leaders, and stakeholders seeking to enhance the financial sustainability and resilience of companies in Central Java.
Produk dan Mekanisme Pasar Modal Serta Tata Cara Perdagangan Efek Handayani, Astutik; Sunarti, Ilis; Atika, Nur; Nurbaiti, Siti; Hendra, Joni
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.2707

Abstract

Capital market is one of market part for many long term financial instrument that can be trade in the capital market. The main instrument of capital market are stock dan obligation. Capital market is a financing equipment for business institution and for other institution, for example the government institution. Those maket also   can be use as many investment activities. Thus, the capital market is a market that facilitating various investment equipment and activities that involved a rapid trade activity.
Co-Authors Abdul Basit Adha, Delly Anida Agustin, Dewi Agustina, Fatma Wati Agustira, Annisa Ahmad Iskandar Rahmansyah Aisyah Aisyah Algifari, Muhammad Alief Muhammad Alpani, Fadhil Ananda, Dea Putri Andy Kurniawan, Andy Anggraini, Cindy Anggraini, Supiya Anisah, Sri Arinata, Reski Atika, Nur Avrylina, Nayla Azriani, Sri Bahri, Mohammad Saiful Bakri, Pama Balitesa, Tiara Cahnawawi, Safuan Tri Chamdanah, Siti Dwi Iryaning Handayani Dwi Rahayu Edy Yulianto Efiza, Herziani Fera Elma Elma, Elma Elok Dwi Vidiyastutik Erlina, Rini Fahrudin, Muhammad Fadli Fajar, Muhammad Ibnu Fitri Wahyuni Fitri, Khomisatul Fitri, Rahmahwati Gapur, M. Abdul Ghafar, Abd Ghalda, Hisbinnisa Hasna Aulia Ghapur, M. Abdul Gholi, Muhammad Al Gusriyani, Mercy Hadiyanto, Mohammad Hafizah, Nurul Hafizi, Ahmad Hamdani, Irza Hanapi, M Handayani, Astutik Hanifah, Ulya Hartati, Yulfi Hasan, Miftahul Hasanah, Riskiyatul Heppi Syofya, Heppi Herawati Herawati Hermawan, Dedi Joko Hermawant, Romy Hidayat, Muizzul hidayat, shofiyan Hidayatunnisa, Hidayatunnisa Hidayu, Seri Hijriyati, Suci Hudzafidah, Khusnik Husna, Sri Wahyu Iklima, Cahaya Indah Puspita Sari, Indah Puspita Islam, Azmi Muhammad Ismalisa, Ismalisa Jannah, Nurul Wardatul Judijanto, Loso Karimah, Uswatun Khairunnisa Khairunnisa Koeshardjono, Hery Layli, Asmaul Levedra, Levedra Liandri, Nindira Putri Linda Kurnia Supraptiningsih Lukman Hakim Lusiana Lusiana M. Salman Alfarisi, M. Salman Madalina, Rina Mahmuda, Nur Amilia Maisaroh, Ida Marchella, Violla Mardhiah, Siti Maria Ulfah Marisna, Diska Sendi Marlita, Tiara Marusnia, Fera Julianti Mawati, Wulan Anis Melisa Melisa mentari, chintia indah Miranda, Mira Santika Mitha Otik Wiraswati Muhammad Afdal Muhammad Fadhli Muhammad Riski, Muhammad Muhammad Rizki Muhammad Rizky Ramadhan Munawarah, Faridatul Nabilah, Sri Nadela, Nira Natasya Natasya Nisa, Fikriyatun Nugraha, Riyandi Fatur Nurfadilah Nurfadilah Nurfadillah Nurfadillah Nurfitri Nurfitri, Nurfitri Nurhidayah, Putri Nuro, Putiha Nursyahadah, Febby Nurul Ain, Nurul Olatunji, Abdul Rasheed Paradiba, Putri Pramana, Zalfa' Nur Auliya Putri Prasetiyo, Dani Hari Tuggal Prihadyatama, Ardila Pujiastuti, Agustina Putri Rahmadani, Putri Putri, Renika Septia R Hery Koeshardjono Rahayu, Karmilawati Dwi Rahmadhani, Nur Azlya Rahmadiah, Ika Triayu Rahmatullah, Ridho Ramanda, Bella Ratiwi, Ratiwi Ratna Sari RIA ANGGRAINI Rianti, Repa Rindiani, Wahyu A Risdayani, Nabilla Rohmad Fauzi Rosyihuddin, Muhammad Rustianawati, Mutimmah Safitri, Diyan Niken Safitri, Mardiana Safitri, Sucitra Nur Sagita, Nadra Sahrizal, Mhd Salman Alfarisi Salsabila, Elsa Samsul Bahri Saprudin, M Saprudin, Muhammad Saputri, Nurul Wulandari Sentanu, I Gede Eko Sri Sholatullah, Sholatullah Siswanda, Siswanda Siti Masluha Siti Nurbaiti Siti Saidah Sofiyanto, Sofiyanto Sugianto Sugianto Sukiman Sukiman Sukma, Ebi Sunarti, Ilis Supriono Supriono Suratin, Suratin syafika, Rida Syah, Muhammad Irfan Syahirah, Nur Syahnandra, Andre Syantana, Ade Vieea Triyantoro, Andri Tumini Tumini, Tumini Ulya, Nailil Ummah, Resta Sofiatul Utami, Eva Yuniarti Virgiawan, Teguh Wahyuni, Siska Wahyuni, Sri Rahayu Wandari, Perla Widayanto, Mutinda Teguh Widianita, Nadia Putri Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wulandari, Juliasti Yanti, Nelly Helda Yanti, Selvi Darma Yohanes Paulus Luciany Yuliana Yuliana Zakiyah Amini Zulmairoh, Aiza