Claim Missing Document
Check
Articles

Found 10 Documents
Search

PENGARUH LEVERAGE, KEBIJAKAN DIVIDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP HARGA SAHAM Anggriani, Nian; Hermi, Hermi; Kurniawan, Taufiq
GEMA EKONOMI Vol 11 No 2 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, kebijakan dividen, kepemilikan manajerial, terhadap harga saham pada perusahaan yang terdaftar di Bursa Efek Indonesia dalam indeks ESG Leaders. Data yang digunakan dalam penelitian ini diperoleh dari laporan triwulan IV 2020 hingga laporan triwulan I 2022. Sampel akhir yang digunakan dalam penelitian adalah sebanyak 99 sampel dengan metode purposive sampling. Analisis yang digunakan adalah regresi linier berganda. Hasil dari penelitian adalah (1) Leverage yang diukur dengan debt ratio berpengaruh positif terhadap harga saham. (2) Kebijakan dividen yang diukur dengan dividend payout ratio berpengaruh positif terhadap harga saham. (3) Kepemilikan Manajerial yang diukur dengan presentasi kepemilikan direktur pada perusahaan yang dipimpinannya berpengaruh negatif terhadap harga saham.
BAGAIMANA MERENCANAKAN ANGGARAN USAHA DAN MENGHITUNG HARGA POKOK PRODUKSI Hermi, Hermi; Banjanahor, Erliana Banjanahor; Faisal, Amir Faisal; Devi, Caroline Devi A; Wijaya, Melvin Wijaya; Muhammad Alvaderry Heryansyah
Jurnal Abdikaryasakti Vol. 5 No. 1 (2025): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v5i1.14434

Abstract

Baik usaha besar  maupun kecil termasuk Usaha Mikro Kecil dan Menengah (UMKM) saat ini dituntut untuk menghitung harga pokok produksi secara tepat  dan menyusun anggaran   yang dapat meningkatkan efisiensi  dan efektifitas  yang akan mendorong pelaku usaha tersebut lebih baik dalam perencanaan kegiatan operasionalnya.  Perhitungan harga pokok produksi (HPP) dan penyusunan anggaran merupakan sebagai  pengarahan perhatian untuk memusatkan pada masalah operasional atau keuangan pada waktu yang akan datang bagi pemilik dan pelaku UMKM Wilayah Kelurahan Krendang yang dapat merencanakan biaya dan pendapatan mereka dari pelaksanaan angggaran tersebut.    Adapun kondisi yang dihadapi pelaku UMKM saat ini antara lain: (1) Belum dapat menghitung Harga Pokok Produksi secara tepat, (2) Usaha yang ada sekarang belum melakukan penyusunan  anggaran komprehensif  dan (2)  Kurangnya pengetahuan dan keahlian mereka tentang pembuatan anggaran komprehensif tersebut yang berupa  anggaran penjualan, anggaran pembelian, dan anggaran produksi, anggaran laba rugi dan anggran kas dan lain.  Berdasarkan kondisi tersebut diatas, maka masalah pada Usaha Mikro Kecil Menengah (UMKM) di Kelurahan Krendang tersebut dapat diidentifikasikan menjadi lebih spesifik sehingga dapat diupayakan solusinya  adalah: Bagaimana menghitung HPP yang tepat dan menyusun anggaran komprehensif yang benar untuk usaha  agar dapat menghasilkan laba. Perusahaan yang sudah menghitung HPP secara tepat dan menyusun anggaran yang baik tentu saja akan memberikan langkah-langkah yang lebih jelas sehingga dapat memprediksi laba dimasa mendatang. Pada umumnya pemilik dan pelaku UMKM kalau ditanya atau diwawancarai dapat dipastikan mereka tidak bisa menjawab berapa besar laba yang diperolehnya. Hal ini dikarenakan salah satunya kurangnya  pengetahuan dan pemahaman mereka tentang perhitungan HPP dan penyusunan anggaran sehingga tidak bisa menghitung  laba yang sudah diperoleh maupun laba yang akan diperoleh. Oleh karena itu betapa  pentingnya perhitungan HPP yang tepat dan  penyusunan anggaran yang benar ini.  Ada berbagai manfaat dari suatu anggaran menurut Hansen and Mowen yaitu dapat digunakan sebagai perencanaan, sebagai informasi untuk pengambilan keputusan, sebagai standar untuk evaluasi kinerja dan untuk memperbaiki komunikasi dan koordinasi dalam suatu organisasi perusahaan.  Metode pelaksanaan PkM ini dengan cara penyuluhan yaitu dengan cara memberikan dan menyampaikan pengetahuan dan pemahaman mengenai perhitungan HPP dan penyusunan anggaran komprehensif yang disertai dengan perhitungan suatu produk dan contoh masing-masing anggarannya.  
PENGARUH KINERJA LINGKUNGAN, STRUKTUR MODAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA TAHUN 2022-2024 Fachrurroji, Rafly; Hermi, Hermi
EBID: Ekonomi Bisnis Digital Vol 3, No 1 (2025): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i1.425

Abstract

The energy sector faces high environmental risks and increasing public scrutiny regarding sustainability practices. These conditions highlight the importance of efficient financing strategies and strong corporate governance to enhance firm value. This study aims to examine the effect of environmental performance, capital structure, and managerial ownership on firm value. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Data were collected from annual reports and sustainability reports, then analyzed using panel data regression with a Fixed Effect Model approach. The results show that capital structure has a positive effect on firm value. In contrast, environmental performance and managerial ownership do not show a significant effect. These findings imply that an appropriate financing strategy plays a vital role in increasing firm value. Meanwhile, improving environmental performance and managerial ownership remains essential to strengthen long-term sustainability and corporate governance.
The Implementation of Drumband Extracurricular Activities in Character Building of Students at SD Negeri 3 Pagar Alam Dewi, Ratih Mustika; Hermi, Hermi
The Future of Education Journal Vol 4 No 7 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.845

Abstract

This study aims to determine the implementation of the Drumband extracurricular activity in character building at SD Negeri 3 Pagar Alam, as well as to identify the factors that hinder its effectiveness. The background of this study is the lack of good character, particularly in teamwork, which is caused by the absence of mutual help among peers. The method used in this study is descriptive qualitative research with data collection techniques including observation, interviews, and documentation. The population of this study includes all students participating in the Drumband extracurricular activity at SD Negeri 3 Pagar Alam, totaling 133 students. The sample consists of 70 fifth-grade students who participate in the Drumband extracurricular activity. The results show that the Drumband extracurricular activity can contribute to character development in students. The obstacles identified include limited time, a shortage of Drumband instructors, the diverse character traits of students, and limited supporting facilities and infrastructure.
PENGARUH LEVERAGE, KEBIJAKAN DIVIDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP HARGA SAHAM Anggriani, Nian; Hermi, Hermi; Kurniawan, Taufiq
GEMA EKONOMI Vol 11 No 2 (2022): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, kebijakan dividen, kepemilikan manajerial, terhadap harga saham pada perusahaan yang terdaftar di Bursa Efek Indonesia dalam indeks ESG Leaders. Data yang digunakan dalam penelitian ini diperoleh dari laporan triwulan IV 2020 hingga laporan triwulan I 2022. Sampel akhir yang digunakan dalam penelitian adalah sebanyak 99 sampel dengan metode purposive sampling. Analisis yang digunakan adalah regresi linier berganda. Hasil dari penelitian adalah (1) Leverage yang diukur dengan debt ratio berpengaruh positif terhadap harga saham. (2) Kebijakan dividen yang diukur dengan dividend payout ratio berpengaruh positif terhadap harga saham. (3) Kepemilikan Manajerial yang diukur dengan presentasi kepemilikan direktur pada perusahaan yang dipimpinannya berpengaruh negatif terhadap harga saham.
Moderating Auditor Ethics: Examining Independence, Competence, Task Complexity, Time Pressure, and Professional Skepticism Influence on Audit Quality Sondang Glroia, Helen; Hermi, Hermi
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 11 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i11.712

Abstract

This study aims to examine and analyze the Effect of Independence, Competence, Task Complexity, Time Pressure, and Professional Skepticism of Auditors on Audit Quality with Auditor Ethics as Moderating Variable. This research was conducted using quantitative methods. The population in this study are several auditors who have participated in filling out questionnaires from several KAP’s in 2021. Where the authors determine the population using random sampling. And Multiple Linear Regression analysis technique. Based on the results of this study indicate that Independence, Competence, Task Complexity and Professional Skepticism have a positive effect on Audit Quality. Meanwhile, Time Pressure has no effect on Audit Quality. Auditor Ethics can strengthen the influence of Auditor Independence, Competence, Task Complexity, and Professional Skepticism on Audi Quality. Meanwhile, Auditor Ethics weakens the influence of Time Pressure on Audit Quality.
Pengaruh Tipe Industri, Media Exposure, Kinerja Lingkungan, dan Leverage terhadap Pengungkapan Emisi Karbon Putri, Theresia Berliana Calya; Hermi, Hermi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.862

Abstract

This research aims to empirically test the influence of industry type, media exposure, environmental performance, and leverage on carbon emissions disclosure. This research uses a quantitative approach with a population of energy sector companies listed on the Indonesia Stock Exchange in the 2019-2020 period. The research sample was obtained as many as 80 samples using purposive sampling technique. Secondary data was obtained from annual reports, sustainability reports and PROPER reports. Data analysis includes descriptive statistics, classical assumption test, multiple linear regression, R² test, F test, and t test. Industry type has a  influence on carbon emissions disclosure, while media exposure, environmental performance, and leverage have no influence on carbon emissions disclosure. The suggestion from this research is to use wider data sources, including Issuer Performance Sites, for more complete data and expand the media exposure measurement method with content analysis from social media for a more accurate picture.
Pengaruh Financial Distress, Intensitas Asset Tetap dan Sales Growth pada Tax Avoidance pada Perusahaan Consumer Non-Cyclicals Sub Sektor Food and Beverage Tahun 2019 - 2022 Uliganda, Ruth Maria; Hermi, Hermi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.953

Abstract

Tax Avoidance is a commonly observed phenomenon. The government has made various efforts to suppress Tax Avoidance, but it still faces many challenges. This research aims to examine financial distress, fixed asset intensity, and sales growth in relation to Tax Avoidance. The research focuses on companies in the consumer non-cyclicals subsector of food and beverage listed on the Indonesia Stock Exchange during the period from 2019 to 2022. The research method employed is descriptive research with a quantitative approach. Purposive sampling is used as the sampling technique. Based on predefined criteria, a total of 50 companies from the consumer non-cyclicals subsector of food and beverage listed on the Indonesia Stock Exchange during the period 2019 to 2022 were selected. The data analysis techniques used in this research include descriptive analysis, classical assumption tests, coefficient of determination tests, and hypothesis testing. The research findings indicate that financial distress has a positive effect on Tax Avoidance. Additionally, fixed asset intensity also has a positive effect on Tax Avoidance. Meanwhile, sales growth shows a positive influence on Tax Avoidance
PENGARUH ENVIRONMENTAL PERFORMANCE, STRUKTUR MODAL, DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS Amalia, Deby Terra; Hermi, Hermi
EBID: Ekonomi Bisnis Digital Vol 3, No 2 (2025): Desember (In Progress)
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i2.427

Abstract

This study examines the effect of Environmental Performance, Capital Structure, and Environmental Costs on Profitability (ROE) in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. This study uses Purposive Sampling with 111 observations. This is a quantitative study employing panel data regression analysis processed using Eviews 12. The results indicate that only Environmental Performance has a positive impact on ROE, while Capital Structure and Environmental Costs do not have a significant effect. These findings are expected to serve as a reference for management in sustainability strategies and for investors in making environmentally-based investment decisions.
PENGARUH KINERJA LINGKUNGAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON Kaesang, Erik Juan; Hermi, Hermi
EBID: Ekonomi Bisnis Digital Vol 3, No 2 (2025): Desember (In Progress)
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v3i2.433

Abstract

The increase in global carbon emissions has become a critical issue that demands transparency in corporate reporting, particularly in the energy sector, which is a significant contributor to climate change. This study aims to analyze the influence of environmental performance, leverage, and profitability on carbon emissions disclosure in energy sector companies. The research method uses a quantitative approach with secondary data from 20 energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023, resulting in 60 observations. Data analysis techniques use panel data regression with a Fixed Effect Model via EViews 12 software. Carbon emissions disclosure is measured using the Carbon Emission Disclosure Checklist (CEDC), environmental performance is proxied through the PROPER ranking, leverage is measured using the debt-to-asset ratio, and profitability is measured using the return-on-asset ratio. The results of the study indicate that environmental performance has a significant positive effect on carbon emission disclosure (p=0.0000), while leverage (p=0.9668) and profitability (p=0.9942) do not have a significant effect. Simultaneously, the three variables explain 96.2% of the variation in carbon emissions disclosure. The study's conclusion confirms that companies with superior environmental performance tend to be more transparent in disclosing carbon emissions information to maintain social legitimacy, while financial factors do not determine disclosure.